Office of the Salt Lake County Auditor 2025 Audit Plan
Auditor's Letter
January 2025
I am honored to present the Salt Lake County Auditor's 2025 Audit Plan. As our community navigates the challenges of budget constraints and growing demands on services, the role of audits in promoting transparency, accountability, and sound fiscal management has never been more important. By leveraging the insights and recommendations provided through our audit work, County agencies can maximize the impact of public resources while ensuring they are managed responsibly and equitably.
The 2025 Audit Plan reflects a commitment to a comprehensive and forward-looking approach. This year, we will continue to address performance, financial, and contract compliance risks, integrating advanced audit analytics into our methodologies. Our team remains steadfast in adhering to the highest professional standards, a commitment recently validated by Salt Lake County's first peer review. With these standards guiding our efforts, the 2025 Audit Plan aims to deliver meaningful improvements and measurable value for the residents of Salt Lake County.
Public input is a cornerstone of our Audit Plan. Throughout the year, we actively engage with the community, gathering feedback through meetings, emails, and other channels to ensure our work reflects the priorities and concerns of those we serve. Many of the audits included in this year's plan build on ongoing projects that will carry forward into 2025, reflecting the evolving nature of our work and the need for a flexible, responsive approach.
Our audit priorities are determined through a rigorous risk assessment process that considers input from County leaders, past audit findings, and emerging issues. In the coming year, we will continue our work on construction oversight, financial audits, and contract compliance, while also addressing other high-priority areas that impact the County's operational integrity and fiscal health.
The independent audit function is a vital tool for promoting good governance and ensuring taxpayer dollars are used effectively. Through thorough and objective evaluations, my office provides insights that empower County agencies to improve processes, enhance accountability, and safeguard public resources. When County leaders act on audit recommendations promptly and thoughtfully, the benefits extend to everyone who depends on these services.
As a Certified Public Accountant, I uphold a strong ethical code and professional standards, and I recognize the trust placed in my office by the residents of Salt Lake County. The 2025 Audit Plan is designed to adapt as circumstances change, accommodating emerging risks, urgent needs, or shifting priorities. This flexibility ensures that our audits remain relevant and impactful throughout the year.
Looking ahead, I remain committed to delivering independent and transparent oversight that supports good government and earns the public's trust. By focusing on how public dollars are spent and how County operations can be improved, we aim to provide value for all stakeholders—residents, employees, and decision-makers alike. Together, we can ensure that Salt Lake County continues to thrive as a community built on integrity, accountability, and excellence.
Chris Harding, CPA, CFE, CIA
Salt Lake County Auditor
