2014-COH - County Clerk and Elections Agreed Upon Procedures Report

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County of Hawaii — Office of County Clerk and Office of Elections Agreed Upon Procedures Report Page 3 of 7 error including misuse of pro forma and key punch error. However, there was no dollar effect of these discrepancies. Recommendation: We recommend that differences between the recorded amounts and the supporting travel certificate be adequately explained and approved. Account clerks should exercise greater care when entering information into the Eden report. iii. Condition: There were 30 travel expenditures that did not have an approved certificate of travel (See Exhibit D exception A.3). The Eden invoice line item description stated that these expenditures were for Election Division related travel. There were also 21 travel expenditures with certificates of travel authorized and submitted after the expiration of the 30 -day travel report filing period as outlined in the Administrative Manual of the Hawaii Council and Office of the County Clerk (See Exhibit D exception A.5). The certificates of travel were created in January 2013 for Election Division related travel during calendar year 2012. Recommendation: We recommend that Election Division employees abide by the guidelines and submit certificates of travel within the filing period. iv. Condition: There were 36 expenditures that included a notable comment in the Invoice History Approval queue (See Exhibit D exception A.1). In 34 cases, the Finance Department was forced to pay the First Hawaiian Bank credit card transactions without having the supporting documents because the credit card payment was due. Subsequent to payment, the Finance Department received the supporting documents for 23 of these transactions; the supporting documents were not provided for 10 of these transactions (see exception VA in Condition i); and the supporting document was not the actual invoice for one transaction (see exception V.5 in Condition i). In 2 cases the comment in the Invoice History Approval queue were reminders to the Election Division that the Purchasing Department must be informed when transactions are over $1,000, these transactions were authorized because the invoice was due. Recommendation: We recommend that Election Division employees abide by County procedures by retaining the original supporting documents for submittal to the Finance Department, and by informing the Purchasing Department when transactions exceed $1,000. v. Condition: There were 23 transactions incorrectly recorded in the Travel/Conference Account totaling $3,979.32. There were 16 transactions totaling $3,361.79 that should have been recorded in the Meal Provision Account. There was a transaction for $249.96 that should have been recorded in Office Equipment Account. There were 4 transactions totaling $260.53 that should have been recorded in the Fuel Account. There were two transactions totaling $107.04 that should have been recorded in the Misc. Account. Recommendation: We recommend that transactions are recorded in the proper account. vi. Condition: There were two Charter Amendment advertising transactions totaling $7,729.18 (see Exhibit D exception A.6). Based on our review of the supporting documentation and further confirmation with management, these items should have been recorded in the Office of the County Clerk Advertising Account. Recommendation: We recommend that transactions are recorded in the proper account. We compared the 2012, 2010, and 2008 election cycle non -payroll expenditures and identified all variances by COH general ledger account classification. The comparison is attached to this report as Exhibit E.