Preliminary Follow-up - An Audit of Salt Lake County Health Department Payroll

Auditor's Letter

March 24, 2025

In line with the 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 follow-up report for An Audit of Salt Lake County Health Department Payroll, subsequent to the original audit report issued in August 2023. That report identified nine findings with 15 recommendations.

The details of our follow-up indicate that the Health Department has fully implemented eight of the 15 recommendations. The remaining seven recommendations are in the process of being addressed. This demonstrates the Health Department's commitment to resolving the issues identified in our initial audit.

While significant progress has been made, it is essential that all recommendations are fully implemented. A secondary follow-up audit will be conducted no earlier than September 2025 to verify the implementation of the remaining recommendations.

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 the Health Department 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