Preliminary Follow-up: An Audit of Salt Lake County Arts & Culture Payroll
Auditor's Letter
October 14, 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, which is also instrumental in shaping future audits.
This communication serves as the preliminary follow-up report for the Audit of Salt Lake County Arts & Culture Payroll, which follows the original audit report issued in July 2024. The original audit identified nine findings with 26 recommendations. The purpose of this review was to evaluate the progress made in addressing the findings and recommendations aimed at enhancing operational efficiency and compliance.
Our follow-up review indicates that Arts & Culture management has fully implemented 16 of the 26 audit recommendations, with 10 still in progress. By developing written internal policies, ensuring timecards are approved by supervisors, verifying the accuracy of cell phone allowances, and strengthening controls over the issuance of gift cards, management has demonstrated commitment to addressing the risks identified in the initial audit.
Further work is critical to fully address risks related to timecard edits, retroactive payments, final payouts, reconciliation of time transfers between systems, accuracy and authorization of overtime and compensatory time, completion of bonus award documentation, and timely access termination in accordance with updated countywide policy. A secondary follow-up audit will be conducted no sooner than March 2026 to verify compliance in these areas.
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 Arts & Culture management 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
