Second Follow-up: An Audit of the Salt Lake County Recorder's Office

AUDITOR’S LETTER
February 5, 2025

In accordance with Generally Accepted Government Auditing Standards (GAGAS) 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 letter serves as the final follow-up audit report for the Salt Lake County Recorder’s Office. The original audit report issued in December 2022 identified 12 findings with 34 recommendations. In the preliminary follow up, the Recorder’s Office management implemented 21 recommendations, 11 were closed, and two were in progress.

The details of our final follow-up indicate that the Recorder’s Office management has fully implemented the remaining outstanding recommendations. In this final follow-up, two findings and two recommendations remained to be tested. The Recorder’s Office management has fully implemented two of the two remaining recommendations. Overall, the Recorder’s Office management implemented 23 of 34 recommendations, while 11 were closed due to changes in management procedure and software related to Data Services Accounts.

We commend the Recorder’s Office management for their work in implementing our recommendations related to management review of cash logs as well as ensuring staff complete the County Human Resources’ cashier training.

We performed this audit in accordance with 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 Recorder’s Office 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