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

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County of Hawai"i Purchasing Card Program and Procedures (October 2013) states in part: DEFINITIONS Documentation: A merchant produced or other document that records the relevant information for items purchased including quantities, description, individual costs, total cost, merchant's name and address, (i.e., sales slips, invoices, merchant receipts, telephone order records, packing slips, confirmation records, Transaction Summaries, etc.). The original sales slips, invoices, and merchant receipts, must be attached to the respective Transaction Summaries. AUTHORIZED PCARD PURCHASES pCard purchases may be made by a department if all of the following apply: • The expenditure is budgeted, is for a legitimate department purpose, and is appropriately authorized; • The expenditure is within the pCard limits; and • Made in accordance with the County's Small Purchase Guidelines contained in the Purchasing Manual... RESTRICTED PURCHASES AND BLOCKED MCCS The following is a list of restricted purchases and Blocked Merchant Category Codes. At the request of the Department to the Purchasing Card Administrator, additional categories of merchants can be selected so that some or all of the Department's pCards will not work at those establishments. Restricted Purchases: 1. Any purchase over the established limit for the pCard. 2. Liquor, unless specifically authorized 3. Cash 4. Good and services for personal use, unless specifically authorized 5. Others as determined by the Purchasing Card Administrator Examples of Blocked Merchant Category Codes: 1. Financial services 2. Fines 3. Dating and Escort Services Exceptions may be granted by the Purchasing Card Administrator on a limited basis upon a showing of sufficient justification. Purchasing Card Program ::Audit Criteria 125