Second Follow-up Report: Old Mill Golf Course Theft Investigation

AUDITOR’S LETTER

January 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 have a responsibility to monitor and follow up on audit recommendations to ensure county agencies address audit findings through appropriate corrective action. This is also instrumental in forming our future audits.

This letter serves as the final follow-up audit report for the Old Mill Golf Course Theft Investigation. The original audit report issued in October 2022 identified three findings with fi ve recommendations. In the preliminary follow-up report in November 2023, the Old Mill Golf Course implemented four of five recommendations and one was in progress.

The details of our final follow-up indicate that Old Mill Golf Course management implemented the final remaining recommendation. In this final follow-up, one finding and one recommendation remained to be tested. Overall, Old Mill Golf Course management implemented five of five recommendations.

We commend Old Mill Golf Course management for their work in implementing our recommendations, which include ensuring complete bank deposit records, implementing review processes to ensure cash deposits are consistent, such as verifying bank deposit slips with bank receipts match the POS deposit amount, implementing trainings for managers and designated staff on cash deposits and ensuring revenue reported in the account records agree to bank statements and variances are investigated and corrected.

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 Old Mill Golf Course management and all county stakeholders for their cooperation during this process. The enclosed follow-up audit report summarizes the status of the recommendations and concludes the testing of 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