2015-01 Performance Audit Report: County of Hawai'i's Purchasing Card (pCard) Program

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The Hawai"i County Charter, Article XIV, Section 14-4 describes the code of ethics and conduct of officers and employees: Conduct of Employees. Officers and employees of the county while discharging their duties and dealing with the public shall adhere to the following precepts: (a) All public property and equipment are to be treated as a public trust and are not to be used in a proprietary manner or for personal purposes without proper consent... The Hawai"i County Code, as amended states in part: Article 15. Code of Ethics, Section 2-79. Purpose. The purpose of this article are to: (1) Prescribe standards of conduct for the guidance of County officers and employees; (2) Prohibit certain conduct involving County officers and employees; Article 15. Code of Ethics, Section 2-83. Fair treatment (a) Officers and employees of the County, while discharging their duties and dealing with the public, shall adhere to the following precepts: (1) All property and equipment are to be treated as a public trust and are not to be used in a proprietary manner or for personal purposes without proper consent. (b) No officer or employee shall use or attempt to use the officer's or employee's official position to secure or grant unwarranted privileges, exemptions, advantages, contracts, or treatment, for oneself or others; including but limited to the following: (5) Using County property or personnel for other than a public activity or purpose. Article 16. Travel and Other Expenses, Section 2-98. Adjustments and exceptions. (b) The mayor or council chairman, for their respective branches of government, may disallow any unauthorized, improper, or unreasonable expense. The mayor or council chairman may also authorize expenses in excess of the established limits or may authorize meals with business meetings, awards and recognition events, and entertainment of important persons, or may approve exceptions with good cause to any provision relating to travel and expenses. (c) The mayor may delegate the authority granted under this section to any department or agency head within the executive branch. (d) Meals may also be provided to employees who do not otherwise qualify under this section or under any negotiated employee contract while attending workshops, conferences, or training sessions at the request or direction of the department head and to the benefit of the County. Purchasing Card Program ::Audit Criteria 124