Preliminary Follow-up Report: An Audit of the Salt Lake County Parks and Recreation - Larry H. Miller Softball Complex

AUDITOR’S LETTER

February 3, 2025

In line with 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 preliminary follow-up report for the Larry H. Miller Softball Complex, subsequent to the original audit report issued in May 2023. The original audit identified seven findings with 18 recommendations.

The details of our follow-up indicate that Softball Complex management has fully implemented seven of the 18 recommendations, 10 are in progress, and one has not yet been implemented. While there is noteworthy progress, the complete implementation of all recommendations remains crucial.

The issuance of this follow-up audit occurred later than originally planned due to staff turnover and the necessary time for management review. Additionally, because operations at the Miller Softball Complex are seasonal, we plan to conduct our final follow-up audit fieldwork in the fall of 2025, after the facility has completed its seasonal operations.

Despite the timing adjustments, we have met with Parks and Recreation management, who have reported that significant improvements have been made since our initial follow-up fieldwork. They are actively working toward full implementation of all recommendations and anticipate completing them before our final follow-up audit begins.

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.

We extend our appreciation to Larry H. Miller Softball Complex management 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