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Audit Recommendations <br />The County of HawaiTs Purchasing Card (pCard) program was designed based on several <br />industry best practices. This design has resulted in the program generally being used <br />appropriately and achieving its objectives. However, gaps in existing policy should be <br />addressed and program oversight could be improved. <br />The following recommendations address each of these areas. <br />Clarify County Code <br />We recommend that the Hawai"i County Council consider revising the language of the <br />County Code, Article 16, Section 2-98. Adjustments and exceptions, to clarify that <br />authorized exceptions for travel and other expenses are still required to follow state law <br />requiring public funds to be used for a public purpose. <br />Fair and Equitable Treatment <br />We recommend that County Management, including the Department of Finance, <br />comply with County Code Article 15, Section 2-83 and treat all employees and <br />departments in a fair and equitable manner and hold them consistently to the same laws, <br />policies, and procedures. <br />Update Policies and Procedures <br />We recommend the Department of Finance complete an annual comprehensive review <br />and clarify the Purchasing Card Program and Procedures Manual to ensure that it is <br />consistent with state law and other applicable county guidance including but not limited <br />to: <br />o Remove the caveat "unless specifically authorized" on personal purchases and <br />liquor. <br />o Clarify policy on specific types of allowable and unallowable purchases. <br />o Clarify policy on the timeliness of reimbursements. <br />o Provide clear guidance on documenting the legitimate department purpose in the <br />transaction description. <br />Strengthen Monitoring <br />We recommend the Department of Finance, in addition to their current review <br />procedures, complete a periodic review and/or perform additional monitoring of pCard <br />transactions to ensure expenditures are for a legitimate department purpose and have a <br />clear benefit to the County. <br />Purchasing Card Program :: Audit Recommendations 116 <br />