Countywide Policies Follow-up Report

AUDITOR’S LETTER
July 2024

In line with the generally accepted government auditing standards and the established policies of the Auditor’s Office, as authorized by Utah Code Title 17, Chapter 19a, “County Auditor,” Part 2, “Powers and Duties”, we maintain our responsibility to monitor and ensure that audit recommendations are addressed by county agencies through appropriate corrective action. This is also instrumental in forming our future audits.

This communication serves as the follow-up report for An Audit of Countywide Policies, subsequent to the original audit report issued in August 2023. That report identified three findings with six recommendations.

The details of our follow-up indicate that the County Council has fully implemented one of the six recommendations. The remaining five recommendations are in the process of being addressed. This demonstrates the County Council’s commitment to resolving the issues identified in our initial audit.

While there is noteworthy progress, the completion of all recommendations is imperative. We have scheduled an additional follow-up for December 2024 to ascertain that the implementation of recommendations is completed and that the improvements are sustained.

We performed this audit in accordance with Generally Accepted Government Auditing Standards (GAGAS). 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 that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.

We extend our appreciation to the County Council and all county stakeholders for their cooperation during this process. The enclosed follow-up audit report summarizes the current status of the recommendations. Should you have any questions or require further discussion, please do not hesitate to contact me at 385-468-7200.

Chris Harding, CPA, CFE, CIA
Salt Lake County Auditor