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Dru Mamo Kanuha <br />Chair & Presiding Officer <br />Council District 7 <br />July 17, 2015 <br />JNsy'oF' r'q�. <br />O.• q <br />grF•OF�Hp'�P <br />%L'ouUN of 'Pubiat`i <br />Bonnie S. Nims, CGAP <br />Legislative Auditor <br />Business Address <br />1266 Kamehameha Avenue <br />Suite A-8 <br />Hilo, Hawai `i 96720 <br />OFFICE OF THE LEGISLATIVE AUDITOR <br />25 Aupuni Street Hilo, Hawaii 96720 * (808) 961-8386 * Fax (808) 961-8905 <br />website: hup:11HawaVicounty.Qov e-mail: publiclao(aco.Hawai'i.hi.us <br />The Honorable Dru Kanuha, Council Chairperson and <br />Members of the Hawaii County Council <br />Hawaii County Council <br />25 Aupuni Street <br />Hilo, Hawaii 96720 <br />Dear Chair Kanuha and Council Members, <br />hi accordance with Hawaii County Charter Section 3-18(d)(2), attached is the Office of the Legislative Auditor's <br />report of our audit of the Purchasing Card (pCard) Program. The purpose of the audit was to determine whether <br />internal controls currently in place were adequate to reduce the risk of fraud and misuse of purchasing cards, to <br />evaluate the appropriateness of pCard purchases, and to identify potential areas for improvement. <br />The County's pCard program includes several industry best practices and internal controls are generally <br />operational and effective. However, the County management should address gaps in existing policy and improve <br />program monitoring. While pCard transactions reviewed were generally appropriate and for a legitimate <br />department purpose, some pCard transactions did not follow county policy, had a questionable public purpose, <br />and may have violated state law. In addition, reimbursements for personal or miscellaneous purchases were not <br />always made timely. <br />If you need any further information, please let me know. We would like to thank the Department of Finance staff, <br />as well as representatives from other County departments, for their assistance and cooperation during this audit. <br />We greatly appreciate all of their valuable time and efforts spent on providing us information. <br />Respectfully, <br />Bonnie S. Nims, CGAP <br />Legislative Auditor <br />cc: William P. Kenoi, Mayor <br />Stewart Maeda, County Clerk <br />Deanna Sako, Director, Department of Finance <br />Gerald Takase, Director, Department of Liquor Control <br />Walter Lau, Managing Director <br />Hawai `i County is an Equal Opportunity Provider and Employer <br />