HomeMy WebLinkAboutCOM 0646.002 2002-2004 twos
Harry Kim y~ ' ° William Takaba
Mayor Director
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Nancy E. Crawford
Deputy Director
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County of Hawaii
Finance Department
25 Aupuni Street, Room 118 • Hilo, Hawaii 96720
(808) 961-8234 • Fax (808) 961-8248
MEMORANDUM
DATE: June 14, 2004
TO: Honorable Aaron Chung, Chairman
Committee on Finance
FROM: William Takaba j~~
Director of Finance
SUBJECT: Purchasing Card Procedures
Enclosed are the Purchasing Card Procedures as requested during this morning's Committee on
Finance meeting.
Should you have any questions, please feel free to call me. Thank you very much.
WT:gs
Enclosure
Comm. No.
Ref. To:
Hawaii County is an equal opportunity provider and employer. Ref. Dote
5 M~
Mt~r
Harry Kim •y William Takaba
Mayor Director
Nancy E. Crawford
Depury Director
•••it•ui•M~+
Ma or's Office
County of Hawaii Clerical Center
A in
Finance Department Civil Defense
25 Aupuni Street, Room 118 • Hilo, Hawaii 96720 Civil Service
(808)961-6234 • Fax (808)961-8248 Safe
Co oration Counsel
ACCOUNTS Famil Su ort
Coun Clerk
Memorandum 0412 BUDGET Le islative Auditor
PURCHASING Coun Council
REAL PROPERTY TAX Deta S stems
TREASURY Environmental M mt
To: All Depaztments, Agencies, and Offices Finance
County of Hawaii Housin
Li uor Control
From: William Takaba, Drrector of Finan Mass Tmnsi[
Parks and Recreation
Date: May 28, 2004 Plannin
Police
Re: Procedures Manual: Proaeentin Anom
Public Works
Purchasing Card Procedures Research & Develo meet
Wa[er Su I
Enclosed aze Purchasing Card Procedures that were finalized on March 10, 2004. It replaces Finance
Department Memorandum 02-6. Please include them with other procedures of the Department of
Finance.
We continue to encourage the use of pCazds, especially for those who travel on County business.
Should you have any questions, please call me. Thank you very much.
Enclosure
Hawaii County is an equal opportunity proaider and employer.
COUNTY OF HAWAII Purchasing Cards
Finance Department Page 1.1
Procedures Manual
Purchasing Card Procedures
Introduction
The Purchasing Card program is administered by the County of Hawaii Department of
Finance, in coordination with the State Procurement Office. The program utilizes the
Purchasing Card (pCard), which is similar to a credit card. It is designed to streamline
the County's small purchase and payment process and reduce the number of purchase
orders issued. The program enables employees to charge small purchases from vendors
using the pCard without having to prepare purchase orders.
The cards aze the property of the County and are issued to responsible employees to make
official purchases. The program improves management control, increases purchasing
efficiency, and allows payment to vendors by the Card Issuer (First Hawaiian Bank)
generally within two days of the purchase. Once a month, the County makes just one
payment to the Card Issuer.
Departments will be able to start on a small scale and eventually expand to full
implementation, pending approval of the Purchasing Cazd Administrator (Director of
Finance). The controls, security, and reports built into the program are very extensive
and will provide supervisors and upper management with the ability to check purchases
and funding appropriations, detect abuses and parceling, develop trends, and make sound
management decisions. Small purchases and payments will be much faster, less costly,
and above all, more efficient.
Definitions
Blocked Merchant Category: The Card Issuer at the request of the Purchasing Card
Administrator, blocks a particular category of merchants so some or all of the
Department's pCards will not work at any of those establishments.
Card Issuer: The First Hawaiian Bank with whom the County of Hawaii has contracted
to issue pCards to County employees.
Cardholder: An employee of the County of Hawaii, approved by the Purchasing Card
Administrator to use the pCard. The Cardholder is accountable for all chazges made with
that card. (Note -the Cardholder should not be the same person that reconciles the
monthly billing statements to the Department's pCard purchases.)
Cardholder Agreement: An agreement (EXHIBIT A) listing the responsibilities that
the Cardholder must abide by in return for the purchasing authority authorized.
Default Account: The account number assigned to a pCard. All charges made with a
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COUNTY OF HAWAII _ Purchasing Cards
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Procedures Manual
pCard will be posted into the cazd's Default Account by the Accounts Division unless the
charge is reallocated.
Department: The unit (department, agency, office) of County government to which the
Purchasing Card has been assigned.
Department pCard Coordinator: The individual responsible for reviewing pCard
transactions for proper use within a Department. The Department pCard Coordinator is
also responsible for collecting all purchasing documentation from Cardholders,
reallocating any pCard transactions that should be posted in an account other than the
Default Account, and reconciling the Department's monthly billing statement (Memo
Statement of Account) to it's pCard transactions.
Documentation: Amerchant-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 Records,
Transaction Summazies, etc.). The on final sales slips, invoices, and merchant receipts,
must be attached to respective Transaction Records.
Memo Statement of Account: A statement used by the Department to reconcile
transactions and process payment. The Memo Statement of Account will be sent to
respective Departments by the Purchasing Cazd Administrator upon receipt from the Card
Issuer at the end of the billing cycle.
Merchant Category Code (MCC): A unique code assigned to a specific group/type of
merchant (i.e., 5044 -Business Supply, 5734 -Computer Softwaze Stores, 5812 -Food
Restaurants, 5921 -Retail Liquor, 5111 -Stationery, Office, School Supply, etc. See
EXHIBIT B).
Monthly Spending Limit: A dollaz limitation of purchasing authority assigned to the
Cardholder. The Purchasing Card Administrator may establish spending limits on a per
Cardholder basis.
Parceling: The intentional separating of transactions to evade purchasing rules, the
transaction charge limit, or Monthly Spending Limit.
pCard Limits: A dollar limitation of purchasing authority assigned to the Cardholder for
charges made with the pCard. The limits can be by the single item, single transaction
that may include multiple items, and transactions allowed per day or per month.
Pro Value Services (PVS) Net: The Internet reporting system that provides users the
ability to review and report on infonnation from transactions made on the pCard.
Department pCard Coordinators, or Cardholders, can see the results on the intemet of all
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COUNTY OF HAWAII Purchasing Cards
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Procedures Manual
purchase activity within a few days afrer the transactions are made.
Purchasing Card (pCard): A corporate charge card issued to an individual employee
for the purpose of making authorized small pwchases of goods and services on behalf of
the County.
Purchasing Card Administrator: The County Director of Finance is the Pwchasing
Cazd Administrator. As the County's primary liaison with the Card Issuer, the
Purchasing Cazd Administrator is authorized to approve or certify Cazdholder
Agreements, pCard applications, credit card changes, and cancellations. This individual
may also be the Department pCard Coordinator.
PVS Net Statement: Each Department pCard Coordinator may generate a PVS Net
Statement each billing cycle. The cycle cutoff date for the County of Hawaii is the 28th
of each month. The PVS Net Statement identifies each transaction made with the pCard
during the billing cycle, and may be reconciled against purchase Documentation and the
Memo Statement of Account. The PVS Net Statement should not be used to make
payments. The Memo Statement of Account should be used for payments.
Transaction Record: A document (EXHIBIT C) created to record an individual pCard
transaction by a Department for purposes of reconciliation and ease of auditing. The
Transaction Record is optional if a Transaction Summary is used.
Transaction Summary: A document (EXHIBIT D) listing all pCard transactions for
purposes of reconciliation and ease of auditing. The Transaction Summary is optional if
a Transaction Record is used.
Overall Process
The County of Hawaii pCard is a MasterCard (credit card) issued by First Hawaiian
Bank. Each Cazdholder will be required to sign and abide by a Cardholder Agreement
approved by the Pwchasing Card Administrator.
The pCard process is fully automated, allowing all pwchases and payments to be tracked
and easily managed. ProCard, Inc. is the third party administrator for these reporting
purposes, providing an intemet application called PVS Net, to view and monitor
transactions.
The pCard may be used wherever Master Card is accepted, for official County of Hawaii
purchases, and by the Department and individual for which the pwchasing authority has
been delegated. Use of the pCard is similar to that of a personal credit cazd. Each
pCard, however, has custom designed features, with built-in controls, to meet the specific
needs of the Cardholder and the Department.
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COUNTY OF HAWAII Purchasing Cards
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Procedures Manual
The County of Hawaii has established that the pCard cannot be used for certain
categories of merchants and may block their Merchant Category Code. If the Cardholder
attempts to charge at any of the merchants included in the blocked categories, the
purchase will be declined.
Purchases may be automatically assigned a Default Account number. Prior to recording
into the general ledger, Departments have the opportunity to reallocate the Default
Account.
Memo Statements of Account from the pCard Issuer aze sent to the Purchasing Card
Administrator for review. The Administrator will then forward the Statements to
respective Departments for review, payment processing, and reconciliation. Payment
processing should not be delayed because of disputed items. However, all notices of
disputed items must be made within 60 days of the cycle in which the item first appeazs
on the Cardholder statement.
Authorized pCard Purchases
pCard purchases may be made by a department if all of the following apply:
1. The expenditure is bud eg ted, is for a legitimate department purpose, and is
appropriately authorized;
2. The expenditure is within the pCard limits;
3. The expenditure is less than $5.000 (including shipping and taxes);
• Expenditures of $5.000 or more must be processed through the Purchasing
Division;
• Expenditures over $400, but less than $5, 000 must be accompanied by a record
of 3 competitive quotes, except for emergency purchases that are exempt from
procurement rules and other items departments are now authorized to purchase,
i.e., repairs or replacement parts under $1,000; and
• Expenditures for printing, safety equipment, and "quasi" equipment items (such
as cameras, TVs, video equipment, appliances, etc.) over $400 must be
requisitioned. Purchases of "quasi" equipment items under $400 may be made
on the pCard, but extreme caution should be used. These items must be
carefully inventoried and accounted for as controlled assets.
Transaction Summary and Transaction Record
The Transaction Summary and Transaction Record are intended for keeping a record of
transactions and for reconciling the Memo Statement of Account. All pCard purchases
by Departments must be recorded on either a Transaction Record or a Transaction
Summary with proper Documentation attached. If the purchase was made via telephone
or the Internet, a confirmation number should be obtained and recorded. A confirmation
notice should also be attached, if available.
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COUNTY OF HAWAII Purchasing Cards
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Purchasing Card Limits
At the time of purchase, the pCard system automatically validates the transaction against
pre-set limits established by the Department. All transactions are approved or declined
based upon the following authorization criteria:
1. Single transaction purchase limit;
2. Number of transactions allowed per day;
3. Spending limit per month; and
4. Number of transactions allowed per month.
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. Goods 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 to the above may be granted by the Purchasing Card Administrator on a
limited basis upon a showing of sufficient justification.
If it appears that a merchant has declined the pCard in error, the Cardholder should
contact the Card Issuer for assistance (I -800-342-2778). If the matter cannot be resolved,
the Cardholder should terminate the purchase, find an alternate payment method and
inform the Department pCard Coordinator and/or the Purchasing Cazd Administrator.
Paying Your Bill
Upon receipt of the Memo Statement of Account from the Purchasing Card
Administrator, attach a Transaction Record (with original documentation) for each
transaction appearing on the Memo Statement. An electronic invoice payment should be
5/24/04 (supercedes Finance Dept. Memorandum 02-6)
COUNTY OF HAWAII Purchasing Cards
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Procedures Manual
entered in FRESH for the full amount within 10 davs from the due date. Remember,
credit card limits are affected by the timeliness of payments.. Please note that the
credit card payment feature in FRESH will not be used until further notice.
Reconciling Your Account
Compare each transaction on the Memo Statement of Account with each Transaction
Record. If a transaction does not appear on the Memo Statement, carry this Transaction
Record over for reconciliation on the following month's billing statement. If a
transaction is on the Memo Statement, but there is no record of a purchase, first contact
the Card Holder, then continue to follow-up.
It is not necessary to itemize transactions on the CPA; only appropriate account numbers
to be charged and the respective amounts need to be entered along with the general
description: "pCard purchases from (date) to (date)."
Resolving Statement Errors and Disputes
Cardholders should attempt to resolve all errors, returns, disputes, or billing errors
directly with the merchant. However, if there is a charge that cannot be resolved with the
merchant, it can be disputed through the Card Issuer.
The Department pCard Coordinator should contact the Card Issuer's Customer Service
Center at 1-800-342-2778 and press "0" to request a Dispute Resolution form.
If possible, the Card Issuer should be notified of disputed charges before the closing date
of the billing cycle. This will allow the Cazd Issuer to reverse the disputed charge within
the same billing cycle. A disputed chazge will be posted to the Department's account if it
is not reversed before the end of the billing cycle.
The Department pCard Coordinator is responsible for following up on disputed charges
that have not been reversed and verifying with the Card Issuer that they will be reversed
in the following billing cycle. All disputes must be resolved through credits to the
account and never through cash refunds.
All notices of disputed items must be made within 60 davs of the cycle in which the item
first appears on the Cardholder statement.
The Department pCard Coordinator should contact the Purchasing Card Administrator
for assistance iFan acceptable resolution is not obtained.
Responsibilities
The Purchasing Card Administrator is responsible for:
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COUNTY OF HAWAII Purchasing Cards
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Procedures Manual
1. Serving as County's primary liaison with the Card Issuer.
2. Developing Purchasing Card procedures for the County within the guidelines of the
County of Hawaii Purchasing Card Program and Procedures manual.
3. Approving or certifying Cardholder Agreements, pCard applications, credit card
changes, and cancellations.
4. Submitting completed pCard applications to and receiving pCards from the Card
Issuer.
5. Determining the transaction/chazge limits, allowed or disallowed MCCs, and any
additional guidelines for each Cardholder.
6. Coordinating the training of pCard users.
7. Reviewing and auditing pCard data and transactions on a sample basis. If improper
charges or procedures are found, the Purchasing Card Administrator shall direct the
responsible official to correct the error.
8. Serving as the Department pCard Coordinator, if necessary.
The Department pCard Coordinator is responsible for:
1. Establishing processes within the Department to support the Purchasing Cazd
Program.
2. Recommending to the Purchasing Card Administrator the appropriate individual(s)
within the Department to receive pCards.
3. Reviewing Cardholder responsibilities with potential Cardholders prior to submittal
of their applications.
4. Assigning the Default Account.
5. Collecting Documentation from Cardholders and making sure that the transactions
are properly recorded on the Transaction Record. If the pCard Coordinator is the
person who approves the transaction records and also is the holder of a pCard,
his/her transaction records must be approved by his/her supervisor.
6. Reviewing the Department's Memo Statement of Account for accuracy.
7. Reallocating Default Account numbers to the proper accounts in advance of
submitting for payment.
8. Reconciling the Memo Statement of Account to the Transaction Records.
9. Attempting to resolve any disputes with the merchant or Card Issuer that cannot be
resolved by the Cardholder.
] 0. Notifying the Purchasing Card Administrator within five (5) days of any unresolved
disputes, noting the reason(s) for the dispute.
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COUNTY OF HAWAII Purchasing Cards
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Procedures Manual
11. Notifying the Purchasing Card Administrator immediately of lost or stolen cards
and ensuring the Cardholder has notified the Card Issuer (1-800-342-2778).
12. Notifying the Purchasing Card Administrator of any questionable purchases.
13. Ensuring the availability of funds for the transactions of those Cazdholders for
whom the Department pCard Coordinator is responsible.
14. Monitoring Cardholder purchases to ensure that the pCard is being used properly in
accordance with the Purchasing Card Program and Procedures and Department
procedures.
15. Acting as a liaison with the Purchasing Cazd Administrator and Cazdholders.
16. Collecting the pCard from Cardholders upon termination of employment,
transferring of Departments, upon change in employment that no longer requires a
pCard, or upon request from the Purchasing Card Administrator.
The Cardholder is responsible for:
1. Treating the County of Hawaii pCard with the same care as they do with their own
personal credit cards. The pCard should be maintained in a secured location and
the account number should be cazefiilly guarded.
2. Using the pCard only for official purchases for which the Cardholder will be
responsible.
3. Signing the charge receipt and retaining the customer copy when making purchases
in person.
4. When making purchases other than in person, giving the merchant the account
number embossed on their pCard and directing the merchant to include the
following on the packing/delivery/service receipt:
• Cardholder's name
• pCard Account Number
• Department Name
• Delivery Address
• Shipping Date
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.
6. Filling out theTransaction Record for each purchase.
7. Giving to the Department pCard Coordinator purchase Documentation that will
reconcile the Memo Statement to the Department's pCard purchases.
8. Verifying that what was received is what was ordered.
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COUNTY OF HAWAII Purchasing Cards
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Procedures Manual
9. Working with the merchant to con•ect any problems, exchanges, or credits.
10. Not accepting cash in lieu of a pCard credit for returns.
11. Reporting a lost or stolen pCard to the Card Issuer immediately during business hours
at 1-800-342-2778, and notifying the Department pCard Coordinator of a lost or
stolen card within two working days.
12. Returning the pCard to the Department pCard Coordinator upon termination of
employment, transferring of agencies, change in employment that no longer
requires a pCard, or request from the Purchasing Card Administrator.
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, unless specifically authorized.
Special situations:
• If the pCard is being used for official travel, incidentals such as personal phone
calls, items from an in-room snack baz, pay-per-view programs, alcoholic
beverages with personal meals, etc., may be left on the hotel bill. However, it is
recommended that they be paid for separately out of the personal funds when
departing. If left on the bill, the County must be reimbursed for all personal
expenses at the time the Certificate of Travel is filed.
• If the pCard is inadvertently used for a 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.
Cardholder Liability
The pCard is a corporate liability card that will not affect the Cardholder's personal
credit. However, it is the Cardholder's responsibility to ensure that the pCard is used
within the guidelines of the Purchasing Card Program and Procedures and the
Department's policies and procedures. Failure to comply with the program and
Department's policies and procedures may result in the revocation of pCard privileges
and further disciplinary measures in accordance with the Purchasing Card Program and
Procedures, Cardholder Agreement, and applicable collective bargaining agreements.
Lost or Stolen Cards
The pCard should be kept secured, just as you would secure your personal credit cards.
If the pCard appeazs to be lost or stolen, it is the Cardholder's responsibility to
immediately report this to the Card Issuer. It is very important that the Cazdholder notify
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COUNTY OF HAWAII Purchasing Cards
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Procedures Manual
the Card Issuer immediately by calling 1-800-342-2778.
The Cardholder shall also notify the Department pCard Coordinator for the agency at the
first opportunity during business hours and then follow up with the Card Issuer in
writing. The Department pCard Coordinator shall immediately notify the Purchasing
Card Administrator who will follow up with the Card Issuer. The missing cazd may be
either blocked or canceled.
If the pCard is found after it has been reported lost or stolen, and a new card has been
issued, the recovered cazd must be destroyed by cutting it in half. The same shall apply if
a card is damaged. Both card halves shall be forwarded to the Purchasing Card
Administrator for disposal.
Canceling the Purchasing Card
The Department pCard Coordinator shall notify the Purchasing Card Administrator
immediately if any of the following takes place:
1. Changes occur in the Cardholder's status, i.e, the Cazdholder transfers to another
Department, the pCard is no longer required by the Cardholder, or the Cardholder
terminates employment. The pCard should then be immediately turned in to the
Purchasing Card Administrator.
2. Any of the following occurs (may also subject the Cardholder to disciplinary
action) -
• The pCard is used for personal or unauthorized purposes;
• The pCard is used to purchase alcoholic beverages (unless within the Mayor's
policy) or any substance, material, or service which violates policy, law or
regulation pertaining to the State or County;
• The Cazdholder purposely parcels a purchase to circumvent their pCard
limitations or the delegated purchasing authority;
• Cardholders use each other's cards to circumvent their pCard limitations;
• The Cardholder fails to provide their Department with acceptable
Documentation to reconcile their purchase;
• The Cardholder fails to provide, when requested, information about any specific
purchase; or
• The Cardholder does not adhere to the Purchasing Card Program and
Procedures.
Audit of Purchasing Card Activity
To ensure compliance with these Purchasing Cazd Program and Procedures, random
audits will be conducted by appropriate personnel, including the Department of Finance,
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Office of the Legislative Auditor, and private accounting firms. All records should be
kept for three years.
5/24/04 (supercedes Finance Dept. Memorandum 02-6)
EXHIBIT A
Rev.: 6/30//03
COUNTY OF HAWAII
PURCHASING CARD
CARDHOLDER AGREEMENT
In return for the purchasing authority delegated to me and in consideration of my responsibility
to properly steward public resources, I agree to undertake the following responsibilities:
• I will comply with this Agreement and the applicable provisions of the County of Hawaii
Purchasing Card Program and Procedures (Procedures), presently and as subsequently
revised. I acknowledge receipt of the Procedures and affirm that I have read and understand
its terms and conditions. I understand that the County of Hawaii is liable to First Hawaiian
Bank for all charges made by me.
• I will submit necessary transaction documents and/or transaction information to my
department by the end of the monthly billing cycle. I also acknowledge that my failure to do
so may result in the revocation of my privilege to be a Cardholder.
• I will protect and safeguazd the Purchasing Card (pCard) per this Agreement and the
Procedures.
• I will immediately report lost or stolen cazds to First Hawaiian Bank and my department's
pCard Coordinator and to send written notice to both First Hawaiian Bank and the County
of Hawaii's Purchasing Card Administrator.
• I will purchase ethically, fairly, and without conflict of interest; I will seek the best value
and purchase only necessary items; I will determine that the price is fair and reasonable by
comparing alternative sources; and when using County, State or Federal funds, I will avoid
firms or individuals who are prohibited from contracting with the County, State or Federal
Government.
• I understand that the use of the pCard to make personal purchases is prohibited, unless
specifically authorized. I will not use the pCard, under any circumstances, for unauthorized
personal use.
• I understand that my use of the pCard will be audited.
As the holder of this pCard, I agree to accept responsibility for the protection and proper use of
this pCard as outlined in this Agreement and the Procedures. I understand that I cannot use the
pCard for the restricted commodities listed in the Procedures. I understand that commodities,
where contracts are in place, must be purchased from the contract suppliers.
I understand that my failure to comply with the applicable provisions of the Procedures and/or
the provisions of this Agreement may result in revocation of pCard privileges, and if the pCard
is used for unlawful or improper purposes, I may also be subject to disciplinary action for that
misconduct.
Cardholder Agreement
Paget oft
If I am no longer employed with the County of Hawaii at the time the determination is made that
I owed the County of Hawaii money for unlawful or improper purchases made with the pCard, I
acknowledge that if the County of Hawaii is forced to initiate legal proceedings to recover
amounts owed by me under this Agreement and I am found to be responsible for unlawful or
improper purchases, I agree to pay all the legal fees incurred by the County of Hawaii in such
proceedings to prove my liability.
I understand that the County of Hawaii may terminate my right to use this pCard any time for
any reason. I agree to return the pCard to the County of Hawaii immediately upon request or
upon termination of employment.
I hereby acknowledge receipt of pCard # with the limit of
per and the expiration date of
CARDHOLDER:
Signature Date
Print Name
Department Division
Work Phone Fax Number
APPROVAL:
The cardholder has been authorized by me to use the Purchasing Card that has been issued.
Approving Official's Signature Date
Print Name
Departmeut Division
MERCHANT CATEGORY CODES EXHIBIT B
Expense Type Groups
- - - -
Accounting, Auditing, and Bookkeeping 8931 Accounting, Auditing, and Bookkeeping
Advertising Svcs. 7311 Advertising Svcs.
Ag-Lawn Garden Supply 5261 Nurseries, Lawn, Garden Supply Stores
Ag-Lawn Garden Supply 0763 AgricuRural Co-operative
Airlines 3000-3299 & 4511 Airlines
Architectural, Engineering, Surveying Svcs. 8911 Architectural, Engineering, Surveying Svcs.
AutomotiveBoaUAir Services 4468 Marinas, Marine Services
AutomotiveBBoaUAir Services 4582 Airports, Flying Fields
AutomotiveBBoaUAir Services 5013 Motor Vehicle Supplies and New Parts
AutomotiveBBoaVAir Services 5271 Mobile Home Dealers
AutomotiveBoaUAir Services 5511 Auto & Truck Dealers (New & Used) Svc. Parts
AutomotiveBoaUAir Services 5521 Auto & Truck Dealers (Used)
AutomotiveBoaUAir Services 5531 Auto & Home Supply Stores
AutomotiveBBoaUAir Services 5532 Automotive Tire Stores
AutomotiveBoaUAir Services 5533 Automotive Parts Stores
AutomotiveBoaUAir Services 5551 Boat Dealers
AutomotiveBoaUAir Services 5561 Camper, Utility Trailer Dealers
AutomotiveBoaUAir Services 5571 Motorcycle Dealers
AutomotiveBoaUAir Services 5592 Motor Home Dealers
AutomotiveBoaUAir Services 5598 Snowmobile Dealers
~utomotiveBoaVAir Services 5599 Misc. Automotive Dealers
domotiveBoaUAir Services 5940 Bicycle Shops-Sales & Svc.
AutomotiveBoaUAir Services 5983 Fuel Dealers-Oil, Wood, Coal, LP Gas
AutomotiveBoaUAir Services 7513 Truck ~ Utility Trailer Rentals
AutomotiveBoaUAir Services 7519 Motor Home Rentals
AutomotiveBoaUAir Services 7531 Auto Body Repair Shops
Automotive/BoaUAir Services 7534 Tire Retreading and Repair Shops
AutomotiveBoaUAir Services 7535 Auto Paint Shops
AutomotiveBoaUAir Services 7538 Auto Repair Shops (Non-Dealer)
Automotive/BoaVAir Services 7542 Car Washes
AutomotiveBoaUAir Services 7549 Towing Svcs.
Blueprinting and Photocopying Svcs. 7332 Blueprinting and Photocopying Svcs.
Books, Periodicals, Subscriptions 5192 Books, Periodicals, and Newspapers
Books, Periodicals, Subscriptions 5942 Book Stores
Books, Periodicals, Subscriptions 5994 New Stands
Business Services 2791 Typesetting, Plate Making, and Related Services
Business Services 7339 Stenographic Svcs.
Business Services 7399 Business Svcs (Not Elsewhere Classified)
Business Services 8999 Professional Svcs. (Not Elsewhere Ctass)
Business Supply 5044 Office, Photographic, Photocopy, and Microfilm Equip.
Business Supply 5974 Rubber Stamp Stores
Business Supply 5978 Typewriter Stores
Car Rentals 3351-3441 & 7512 Car Rentals
Carpentry 1750 Carpentry
Cash 4829 Wire Transfer Money Order
;h 6010 Financial Inst. -Manual Cash Disb.
mash 6011 Financial Inst. -Automatic Cash Disb.
Cash 6051 Non-Financial Inst. -Money Orders, Travelers Checks
pCard MCCs.xls Page 1
Expense Type Groups
Cash 6760 Savings Bonds
Cash 0003 Balance Transfer
Cleaning and Maintenance 2842 Specialty Cleaning, Polishing, and Sanitation Prep.
Cleaning and Maintenance 7217 Carpet and Upholstery Cleaning
Cleaning and Maintenance 7341 Window Cleaning Svcs.
Cleaning and Maintenance 7342 Exterminating r£ Disinfecting Svcs.
Cleaning and Maintenance 7349 Cleaning and Maintenance
Clothing/Svcs. 5137 Men's Womens, and Childrens Uniforms and Commercia
Clothing/Svcs. 5139 Commercial Footwear
Clothing/Svcs. 5611 Men'sBoys Clothing
Clothing/Svcs. 5621 Women's Clothing
Clothing/Svcs. 5631 Women's Specialty shops
Clothing/Svcs. 5641 Children's Clothing
Clothing/Svcs. 5651 Family Clothing
Clothing/Svcs. 5655 Sports Apparel
Clothing/Svcs. 5661 Shoe Stores
Clothing/Svcs. 5681 Furriers and Fur Shops
Clothing/Svcs. 5691 Men's and Women's Clothing
Clothing/Svcs. 5697 Tailors, Mending, ARerations
Clothing/Svcs. 5698 Wig and Toupee Stores
clothing/Svcs. 5699 Misc. Apparel ~ Accessory Shops
othing/Svcs. 7296 Clothing Rental
~:ommercial Photography, Art, & Graphics 7333 Commercial Photography, Art, & Graphics
Computer and Data Processing Svcs. 4816 Comp. Network Info. Services
Computer and Data Processing Svcs. 7372 Computer and Data Processing Svcs.
Computer and Data Processing Svcs. 7375 Information Retrieval Services
Computer Maintenance, Repair and Services Computer Maintenance, Repair and Services Not Elsewhei
Not Elsewhere Classified 7379 Classified
Corputer Software Stores 5734 Computer Software Stores
Computers, Computer Peripheral
Equipment, Software 5045 Computers, Computer Peripheral Equipment, Software
Contractors -Concrete Work 1771 Contractors -Concrete Work
Courier Services 4215 Courier Services
Detective, Protective, Security Agencies 7393 Detective, Protective, Security Agencies
Direct Marketing 5960 Direct Marketing Insurance
Direct Marketing 5963 Direct Selling (Door to Door Sales)
Direct Marketing 5966 Outbound Telemarketing
Direct Marketing 5967 Inbound Teleservices
Direct Marketing 5969 Other Direct Marketers
Education 8211 Elementary and Secondary Schools
Education 8220 Colleges and Universities
Education 8241 Correspondence Schools
Education 8244 Business and Secretarial Schools
Education 8249 Vocational and Trade Schools
Education 8299 Schools and Educational Svcs (Not Elsewhere Classified)
~ctrical Contractors 1731 Electrical Contractors
_~ectronics/Accessories 5732 Radio, TV, Stereo Sales
Electronics/Accessories 7622 Radio, TV, Stereo Repair Shops
pCard MCCs.xls Page 2
Expense Type Groups
~Fi
Employment and Temp Agencies 7361 Employment and Temp Agencies
EntertainmenURecreation 7012 Timeshares
EntertainmenURecreation 7032 Sporting Recreational Camps
EntertainmenURecreation 7033 Trailer Parks & Campgrounds
EntertainmenURecreation 7832 Motion Picture Theatres
EntertainmenURecreation 7833 Express Pmnt Service-Motion Picture Theatres
EntertainmenURecreation 7841 Video Tape Rental Stores
EntertainmenURecreation 7911 Dance Halls, Studios, and Schools
EntertainmenURecreation 7922 Ticket Agencies
EntertainmenURecreation 7929 Band, Orchestras, Entertainers
EntertainmenURecreation 7932 Billiard ~ Pool Establishments
EntertainmenURecreation 7933 Bowling Alleys
Entertalnment/Recreation 7941 Sports Promoters, Pro Sports Clubs
Entertainment/Recreation 7991 Tourist Attractions/Exhibits
EntertainmenURecreation 7992 Gold Courses-Public
EntertainmenURecreation 7993 Video Amusement Game Supplies
EntertainmenURecreation 7994 Video Game Arcades
EntertainmenURecreation 7995 Betting, Lottery, Casino
EntertainmenURecreation 7996 Amusement Parks Circuses, Fortune Tellers
Entertainment/Recreation 7998 Aquariums, Seaquariums
F~tertainmenVRecreation 7999 Recreation Services
uipment and Tool Rental 7394 Equipment and Tool Rental
Financial Services 6012 Financial Institutions-Merchandise/Services
Financial Services 6211 Security Brokers and Dealers
Financial Services 6300 Insurance Sales and Underwriting
Financial Services 6381 Insurance Premiums
Financial Services 6399 Insurance (Not Elsewhere Classified)
Financial Services 7276 Tax Preparation Svcs.
Florists 5193 Florists Supplies, Nursery Stock and Flowers
Florists 5992 Florists
Food -Caterers 5811 Caterers
Food -Restaurants 5812 Restaurants
Food -Restaurants 5613 Drinking Places
Food -Restaurants 5814 Fast Food Restaurants
Food -Retail 5411 Grocery Store, Supermarkets
Food -Retail 5422 Freezer and Locker Meat Provisioners
Food -Retail 5441 Candy, Nut, Confectionery Stores
Food -Retail 5451 Dairy Product Stores
Food -Retail 5462 Bakeries
Food -Retail 5499 Miscellaneous Food Stores-Specialty, Convenience
Food -Retail 9401 Food Stamps
Gasoline/Svc. -Retail 5541 Service Stations
Gasoline/Svc. -Retail 5542 Automated Gasoline Dispensers
Gasoline/Svc. -Retail 7511 Truck Stop Transactions
Gasoline/Svc. -Retail 9702 Gas Emergency Services
f 'I Contractors-Res. Bfdgs 1520 Gen'I Contractors-Res. Bldgs
Noalth Products 5047 Laboratory/Medical/Dental/Ophthalmic Hospital Equip.
Health Products 5122 Drugs, Drug Proprietaries, and Druggist Sundries
pCard MCCs.xls Page 3
Expense Type Groups
MERE. '~~N '
Health Products 5912 Drug Stores Pharmacies
Health Products 5975 Hearing Aids-Sales, Svc., Supply Stores
Health Products 5976 Orthopedic Goods
Health Products 8044 Optical Goods, Eyeglasses
Health Services 4119 Ambulance Services
Health Services 7277 Counseling Service-Debt, Marriage, Personal
Health Services 7280 Hospital Patient Personal Funds Withdrawal
Health Services 7298 Health and Beauty Spas
Health Services 8011 Doctors
Health Services 8021 Dentists
Health Services 6031 Osteopaths
Health Services 8041 Chiropractors
Health Services 8042 Optometrists, Ophthalmologists
Health Services 8043 Opticians
Health Services 8049 Podiatrists
Health Services 8050 Nursing and Personal Care
Health Services 8052 Hospitals
Health Services 8071 Medical & Dental Labs-
Health Services 8099 Medical Svcs (Not Elsewhere Classified)
Heat, Plum., Air Cond. Contractors 1711 Heat, Plum., Air Cond. Contractors
me/Office Furnishing 5021 Commercial Furniture
,me/Office Furnishing 5712 Home Furnishing Equipment
Home/Office Furnishing 5713 Floor Coverings
Home/Office Fumishing 5714 Drapery, Window Coverings, Upholstery
Home/Office Fumishing 5718 Fireplace Accessories
Home/Office Furnishing 5719 Misc. Home Fumishing
Home/Office Fumishing 5722 Household Appliance
Home/Office Furnishing 5932 Antique Shops
Home/Office Furnishing 5937 Antique Reproductions
Home/Office Fumishing 5971 Art Dealers/Galleries
Home/Office Furnishing 5998 Tent and Awning Shops
Home/Office Furnishing 7641 Furniture Repair
Home/Office Furnishing 7699 Misc. Repair Shops
Hotels 3501-3756 & 7011 Hotel & Lodging
Industrial Supply 5039 Construction Materials Not Elsewhere Classified
Industrial Supply 5046 Commercial Equipment Not Elsewhere Classified
Industrial Supply 5051 Metal Service Centers and Offices
Industrial Supply 5065 Electrical Parts and Equipment
Industrial Supply 5072 Hardware Equipment and Supplies
Industrial Supply 5074 Plumbing and Heating Equipment
Industrial Supply 5085 Industrial Supplies not Elsewhere Classified
Industrial Supply 5169 Chemicals and Allied Products not Elsewhere Class
Industrial Supply 5172 Petroleum and Petroleum Products
Industrial Supply 5198 Paints, Varnishes and Supplies
Industrial Supply 5211 Lumber & Bldg, Materials Stores
ustrial Supply 5231 Glass, Paint & Wallpaper Stores
Industrial Supply 5251 Hardware Stores
Industrial Svcs. 7623 Air Conditioning and Refrigeration Repair Shops
pCard MCCs.xis Page 4
Expense Type Groups
Y ~ 's -
Industrial Svcs. 7629 Electrical and Small Appliance Repair Shops
Industrial Svcs. 8734 Testing Laboratories (non-medical)
Intra Company Purchases 9950 Intra Company Purchases
Landscaping & Horticultural Serv. 0780 Landscaping & Horticultural Serv.
Laundry/Cleaning Services 7210 Laundry, Cleaning, Garment Services
Laundry/Cleaning Services 7211 Laundries
Laundry/Cleaning Services 7216 Dry Cleaners
Laundry/Cleaning Services 7251 Shoe Repair, Hat Cleaning Shops
Legal Services 8111 Legal Services
Masonry Contractors 1740 Masonry Contractors
Memberships 7997 Membership Clubs-Sports, Athletic, Country
Memberships 8398 Charitable and Social Svcs. Organizations
Memberships 8641 Civic, Social, Fraternal Assoc.
Memberships 8651 Political Organizations
Memberships 8661 Religious Organizations
Memberships 6675 Automobile Assoc.
Memberships 8699 Membership Organizations (Not Elsewhere Class)
Mgmt., Consulting, Public Relations Svcs. 7392 Mgmt., Consulting, Public Relations Svcs.
Miscellaneous 6611 Overpayments
Miscellaneous 7321 Consumer Credit Reporting Agencies
'scellaneous 9211 Court costs, Including Alimony & Child Support
.scellaneous 9222 Fines
Miscellaneous 9223 Bail and Bond Payments
Miscellaneous 9311 Tax Payments
Miscellaneous 9399 Government Services
Miscellaneous 9411 Government Loan Payments
Miscellaneous 9700 Automated Referral Services
Motor Freight Carriers 4214 Motor Freight Carriers
Phone/Mail Order Catalog 5961 Mail Order House-Catalog, BooWRecord Clubs
Phone/Mail Order Catalog 5964 Catalog Merchant
Phone/Mail Order Catalog 5965 Combination Catalog & Retail Merchant
Phone/Mail Order Catalog 5968 Continuity/Subscription Merchant
Photo 5946 Camera Stores
Photo 7221 Photographic Studios
Photo 7395 Photo Developing
Photo 7829 Video Tape Production
Postage Stamps 9402 Postage Stamps
Public Warehousing 4225 Public Warehousing
Quick Copy and Reproduction Svcs. 7338 Quick Copy and Reproduction Svcs.
Retail -General 5099 Durable Goods Not Elsewhere Classified
Retail -General 5199 Nondurable Goods Not Elsewhere Classified
Retail -General 5200 Home Supply Warehouse Stores
Retail -General 5300 Wholesale Clubs
Retail -General 5309 Duty Free Stores
p~tail -General 5310 Discount Stores
:ail -General 5311 Department Stores
Retail -General 5331 Variety Stores
Retail -General 5399 Miscellaneous General Merchandise
pCard MCCs.xls Page 5
Expense Type Groups
Retail -General 5931 Used Merchandise Stores
Retail -General 5933 Pawn Shops
Retail -General 7278 Buying/Shopping Services, Clubs
Retail -Specialty 5094 Precious Stones and Metals, Watches 8 Jewelry
Retail -Specialty 5131 Pieroe Goods, Notions, and Other Dry Goods
Retail -Specialty 5733 Music Stores
Retail -Specialty 5735 Record Shops
Retail -Specialty 5941 Sporting Goods Stores
Retail -Specialty 5944 Jewelry, Watches, Clocks, Silverware Stores
Retail -Specialty 5945 Hobby, Toy, Game Stores
Retail -Specialty 5947 Gift, Novelty, Souvenir Shops
Retail -Specialty 5948 Luggage 8 Leather Goods Stores
Retail -Specialty 5949 Sewing, Needlework, Fabric Stores
Retail -Specialty 5950 Glassware, Crystal Stores
Retail -Specialty 5970 Artist's Supply, Craft Shops
Retail -Specialty 5972 Stamp and Coin Stores
Retail -Specialty 5973 Religious Goods Stores
Retail -Specialty 5977 Cosmetic Stores
Retail -Specialty 5993 Cigar Stores
Retail -Specialty 5997 Electric Razor Stores
9etail -Specialty 5999 Misc. and Specialty Retail
etail -Specialty 7631 Watch and Jewelry Repair
Retail Liquor 5921 Package Stores-Beer, Wine, Liquor
Roof., Siding, Sheet Metal Work 1761 Roof., Siding, Sheet Metal Work
Services -Other 5996 Swimming Pools - Sales ~ Svc.
Services -Other 7230 Barber and Beauty Shops
Services -Other 7261 Funeral Services
Services -Other 7273 Dating & Escort Service
Services -Other 7295 Babysitting Services
Services -Other 7297 Massage Parlors
Services -Other 7299 Misc. Personal Service
Services -Other 8351 Child Care Services
Services -Other 0742 Veterinary Services
Services -Other 5995 Pet Shops
Stationary, Office, School Supply 5111 Stationary, Office Supplies, Printing and Writing
Stationary, Office, School Supply 5943 Stationary, Office, School Supply Stores
Telecommunication Equipment 4812 Telecommunication Equipment
Telecommunications 4814 Local, long Distance, Credit Card, and Fax Service
Telecommunications 4815 Visa Phone
Telecommunications 4821 Telegraph Svcs.
Trade Contractors -Special 1799 Trade Contractors -Special
Travel -Other 4121 Taxis/Limousines
Travel -Other 4131 Bus Lines
Travel -Other 4411 Cruise Lines
Travel -Other 4457 Boat Rentals
avel -Other 4722 Travel Agencies
i ravel -Other 4723 Tui Travel
Travel -Other 4761 Transp/Travel Related Arrangement
pCard MCCs.xls Page 6
I Expense Type Groups
Travel -Other 4784 Toll and Bridge Fees
Travel -Other 4789 Transportation Services
Travel -Other 5962 Direct Mkting Travel Related Arrangement
Travel -Other 7523 Auto. Parking Lots
Travel -Other 7524 Express Pmnt Parking Lots
Travel -Train 4011 Railroads
Travel -Train 4111 Commuter Passenger Transportation
Travel -Train 4112 Passenger Raihvays
Utilities 4899 Cable Services
Utilities 4900 Utilities-Gas, Water, Electric, Sanitary
Welding 7692 Welding
Wrecking and Salvage Yards 5935 Wrecking and Salvage Yards
pCard MCCs.xls Page 7
M ~
Exp Types '
CID CDESCRIPTION CID CDESCRIPTION
1 Accounting, Auditing, and Bookkeeping 48 Laundry/Cleaning Services
2 Advertising Svcs. 49 Legal Services
3 Ag-lawn Garden Supply 50 Masonry Contractors
4 Airlines 51 Memberships
5 Architectural, Engineering, Surveying Svcs. 52 Mgmt., Consulting, Public Relations Svcs.
6 Automotive/BoaVAir Services 53 Miscellaneous
7 Blueprinting and Photocopying Svcs. 54 Motor Freight Carriers
B Books, Periodicals, Subscriptions 55 Phone/Mail Order Catalog
9 Business Services 56 Photo
10 Business Supply 57 Postage Stamps
11 Car Rentals 58 Public Warehousing
12 Carpentry 59 Quick Copy and Reproduction Svcs.
13 Cash 60 Retail -General
14 Cleaning and Maintenance 61 Retail -Specialty
15 Clothing/Svcs. 62 Retail Liquor
16 Commercial Photography, Art, & Graphics 63 Roof., Siding, Sheet Metal Work
17 Computer Maintenance, Repair and Services Not Else 64 Services -Other
1 B Computer Software Stores 65 Stationary, Office, School Supply
19 Computer and Data Processing Svcs. 66 Telecommunication Equipment
20 Computers, Computer Peripheral Equipment, Software 67 Telecommunications
21 Contractors -Concrete Work 68 Trade Contractors -Special
22 Courier Services 69 Travel -Other
23 Detective, Protective, Security Agencies 70 Travel -Train
24 Direct Marketing 71 Utilities
25 Education 72 Welding
26 Electrical Contractors 73 Wrecking and Salvage Yards
27 Electronics/Accessories
28 Employment and Temp Agencies
29 EntertainmenVRecreation
30 Equipment and Tool Rental
31 Expense Type
32 Financial Services
33 Florists
34 Food -Caterers
35 Food -Restaurants
36 Food -Retail
37 Gasoline/Svc. -Retail
38 Gen'I Contractors-Res. Bldgs ,
39 Health Products
40 Health Services
41 Heat, Plum., Air Cond. Contractors
42 Home/Office Furnishing
43 Hotels
44 Industrial Supply
45 Industrial Svcs.
46 Intra Company Purchases
47 Landscaping & Horticultural Serv.
Dcpartmen[ of Finance EXHIBIT C
Formes: F-113 5/13/03
PURCHASING CARD PROGRAM
TRANSACTION RECORD
DEPARTMENT: DIVISION:
CONTACT: PHONE: FAX:
CARDHOLDER: TRANSACTION # (dept. use):
A. PURCHASE (ATTACH DOCUMENTATION) ? CHECK IF TELEPHONE TRANSACTION
? CHECK IF INTERNET TRANSACTION CON-FIRMATION
DATE OF PURCHASE: CARDHOLDER:
ITEM(S):
VENDOR: TOTAL COST: $
ACCOUNT NUMBER: AMOUNT: ~
ACCOUNT NUMBER: AMOUNT: $
ACCOUNT NUMBER: AMOUNT: $
B. QUOTES OBTAINED (FOR ALL PURCHASES BETWEEN $4OO - $4,999, UNLESS EXEMPT)
VENDOR ITEM UNITS TOTAL QUOTE NOTE
$
$
$
C. COMMENTS
D. APPROVAL
DATE:
Cardholder
I cert~ that the above services or goods are necessary for use in this department and that there are sufficient funds
appropriated, allotted, and unexpended to pay for the estimated amount above set forth. 1 further cert~ that al! procurement
rules, procedures, and laws oj[he County and State ojHawaii have been followed.
DATE:
Department Nead or Other Authorized Person
(Attach to Memo Statement o~Account and submit with pCard Statement for payment.)
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