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

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The Cardholder is responsible for: 5. Obtaining purchase Documentation (sales receipt, itemized packing slip, service receipt, confirmation record, etc.) from the merchant for every pCard transaction to support the purchase. If someone other than the Cardholder receives the shipment or service, obtaining the supporting Documentation. 13. Not misusing the pCard. Failure to comply with the Purchasing Card Program and Procedures and the Department's policies and procedures may result in the revocation of pCard privileges. If the pCard is used for unlawful or improper purposes, the employee may also be subject to disciplinary action, up to and including termination, for that misconduct. 14. Not using the pCard, for personal use. 15. If the pCard is inadvertently used for personal purchase (i.e., a wrong card is used at a restaurant and the mistake is not noticed until after departing the restaurant), a full report must be submitted to the Director of Finance explaining the mistake, along with proper reimbursement. County of Hawai"i Purchasing Manual (v.09.02.14) states in part: 5.1.5 Small purchasing procedures require the lowest quote that meets the quote's requirements be selected, unless sufficient justification exists to accept the next lowest quote, and so forth as necessary. Such justification as delivery time, warranty, quality of product, etc. may be considered in the selection, which SHALL be documented in the file as being in the best interest of the County of Hawaii. Exceptions: Air Travel: Departments or agencies are required to obtain, with or without the assistance of a travel agent, three (3) written quotes for the purchase of airfare greater than $1,000.00. The three (3) written quotes must be obtained within a three (3) day period. If an employee takes personal travel before, after or during the official County business trip, the employee must obtain a fourth quote (personal travel) and pay the difference between the lowest official County business trip cost and the personal travel costs. The fourth quote must also be obtained within the three (3) day period when the other quotes were obtained. Copies of the written quotes must be scanned and attached to the Eden invoice for payment. As purchases $2,500.00 or greater requires HCE compliance, the Purchasing Division will maintain a list of compliant travel agents for use. 5.1.6 If the purchase of a good or service is unique, that being not typically within the scope of work / services provided by the department or agency, a Request for Adjustments and Exceptions (RAE) is required to be approved and attached to the Eden requisition or invoice. An example would include food or refreshments for employees / volunteers. RAE forms can be obtained from the Finance Department intranet page, and are to be submitted to the Finance Department Purchasing Card Program ::Audit Criteria 126