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

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We performed data reliability testing of the transactional data obtained from First Hawaiian Bank, which we relied on in this report. We evaluated the internal controls related to our audit objectives, including the adequacy of program oversight. We conducted this performance audit in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives. Our conclusions on the effectiveness of these controls are detailed within this report. We thank the Department of Finance staff, as well as representatives from other County departments, for their assistance and cooperation during this audit. Management generally agreed with the recommendations in this report. Their complete response to this audit can be found on pages 18-22: Management's Comments Commendations & Noteworthy Achievements Several departments exceled in their pCard expenditure documentation. Transactions tested for these departments clearly demonstrated compliance with county policies and procedures, the legitimate department purpose, and had a clear benefit to the County and taxpayers. Furthermore, these departments included necessary information for us to effectively evaluate the pCard transactions. These departments were: • Civil Defense • Environmental Management • Human Resources including the Health and Safety Division • Prosecuting Attorney • Office of the County Clerk including the Elections Division • Hawai"i County Council Purchasing Card Program :: Commendations & Noteworthy Achievements 15