Audit of Salt Lake County Mayor’s Financial Administration Payroll Operations

March 25, 2025

Report Highlights

Opportunity to Improve Payroll Accuracy Through Enhanced Oversight Authority

In the Countywide Audit of Payroll Operations, we conducted more than 264 tests related to the 12 County Agencies included in the audit scope. Out of the 192 agency recommendations, 91 (47%) highlighted opportunities to strengthen Salt Lake County's Countywide payroll policies, procedures, and training programs for agency payroll staff.

Opportunity to Improve the Security of Payroll Check Stock and Printing Equipment

Paper paychecks are generated using specialized printers that use Magnetic Ink Character Recognition (MICR) ink. MICR ink is required by banks to help verify the legitimacy of checks. The Mayor's Financial Administration Payroll Applications Manager kept a supply of blank check stock at her home, as well as a MICR printer, for emergency use. The check numbers and signatures were auto generated by PeopleSoft whenever payroll checks were printed. An alternative, secure location for printing checks would help mitigate the related risks, should the government center be unavailable, such as the Emergency Operations Center.