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

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Administration for approval. Approved RAE's greater in amount than $1,000.00 shall require written quotes or bids in accordance with established purchasing policies. RAE's approval numbers, not a copy of the form, are to be included on the Eden requisition or invoice for processing. REFERENCE: HRS103D-305, HAR 3-122 Subchapter 8 "Mayor's Policy" on the Purchase of Alcohol (Memorandum No. 99-09 (July 19, 1999)) states in part: This is a reminder that the County of Hawaii does not purchase alcohol for consumption by employees or for functions involving the County. This includes alcohol purchases to accompany meals, and alcohol to be dispensed from "hospitality rooms" at conferences. Besides being an inappropriate use of public funds, there are liability issues involved. The sole exception is when such purchase is necessary for the entertainment of dignitaries by the Mayor, the Chairman of the County Council, or their authorized representative. Any such exception shall have the Mayor's written approval or the approval of the Chairman of the County Council, whichever is appropriate. Procedures Manual: Request for Adjustments and Exceptions (Memorandum No. 04-9 (May 25, 2004)) states in part: Purpose The purpose of the Request for Adjustments and Exceptions form (F-109) is to establish a uniform method of requesting adjustments and exceptions to items described in Section 2-98 of the Hawaii County Code. Use The Request for Adjustments and Exceptions form is used whenever a county department, agency, or office anticipates incurring or has incurred expenditures requiring approval as described in Section 2-98. Ideally, it should be completed and authorized prior to incurring the actual expenditure(s). This form is available electronically and may be obtained from the Director of Finance. Purchasing Card Program ::Audit Criteria 127