LIHUE >> Three audit reports show that Kauai County is still struggling with financial and record-keeping issues that have been raised in the past.

Honolulu-based accounting firm N&K CPAs, Inc. conducted the set of audits on transactions made during 2014.

The Garden Island reported Friday three of the five issues highlighted appeared in previous audits. Those issues include inaccuracies in purchasing procedures and mishandled employee time-off records.

County Council Vice Chairman Ross Kagawa notes that payroll is complicated because it involves 21 vacation days and 21 sick days.

The reports cite another issue involving errors in purchase card transactions. The cards are used for transactions that are less than $1,500. Assistant Chief Procurement Officer Ernest Barreira says officials have been addressing that problem by training employees on how to use them.