Item No.

___10b_supp ____

Date of Meeting: October 27, 2026_

Port Auditor Appointment
Chris Wimsatt, CFO
Eloise Olivar, AFR Assistant Director - Disbursements
10/27/2026

The Request
Staff is Requesting Commission Consideration for the
Appointment of Eloise Olivar as Port Auditor
• Designation of a Port Auditor is a Statutory Requirement, and
the current designee is leaving Port employment.
• Port Auditors have historically been appointed from among
AFR Leadership.
• As Assistant Director - Disbursements, Eloise's role,
experience and expertise make her a natural fit for
designation.
2

Statutory Requirement
Washington law requires the Port Commission to appoint a Port Auditor by
resolution.
• RCW 53.36.010 requires a Port Auditor appointed by Commission resolution for the
disbursement of Port funds.
• RCW 42.24.080 requires certification that claims paid are valid obligations of the
Port
Responsibilities of the Port Auditor
• Authenticates and certifies claims paid by the Port
• Certifies that obligations are just, due, and unpaid
• Signs and authorizes the statutory payment process
• Supports the Commission's monthly approval of Claims and Obligations

3

Differences Between Port Auditor & Internal Audit
Port Auditor

• Statutory designation required by
Washington law
• Certifies claims and payment
obligations
• Supports day-to-day disbursement
process
• Located within Accounting &
Financial Reporting
• Focuses on authentication and
certification of payments

Internal Audit

• Independent assurance and
audit function
• Evaluates controls, compliance,
operations, and risk
• Conducts audits based on
approved audit plans
• Reports to the Commission Audit
Committee
• Focuses on oversight and
independent examination
4

Port Auditor Appointments
Appointee

Date

Resolution

Lisa Lam

Dec. 15, 2020

3782

Debbi Browning

Jan. 8, 2019

3753

Earlier appointments date back to
1913

Request adoption of resolution to appoint Eloise Olivar, Assistant Director - Disbursement
Administration, Accounting and Financial Reporting Department, as Port Auditor for the
Port of Seattle pursuant to RCW 53.36.010 and RCW 42.24.080 effective 11/15/2026.

5