Preliminary Follow-up Report: A Financial Audit of Salt Lake County Council

Auditor's Letter

August 5, 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 are responsible for monitoring and ensuring that audit recommendations are addressed by county agencies through appropriate corrective action. This ongoing oversight also helps shape future audits.

This communication serves as the follow-up report for A Financial Audit of the Salt Lake County Council, following the original audit report issued in April 2024. The original audit identified six findings with 12 recommendations. The purpose of this review was to evaluate the progress made in addressing the findings and recommendations aimed at safeguarding controlled assets and retaining documentation for financial transactions. The County Council management team made significant improvements, fully implementing all 12 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.

We extend our appreciation to the management of the County Council 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