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

AUDITOR'S LETTER

June, 16, 2026

This is the final follow-up report for An Audit of Salt Lake County Health Department Payroll, originally issued in September 2023, and it concludes the audit cycle with all 15 recommendations fully resolved.

That audit identified nine findings with 15 recommendations. The preliminary follow-up report, issued in March 2025, verified that eight of those 15 recommendations had been implemented, with seven remaining in progress.

This secondary follow-up resolves all seven remaining recommendations. Health Department management fully implemented five, addressing controls related to background check requirements, timecard approvals, retroactive payment calculations, overtime and compensatory time elections, and network terminations. The remaining two recommendations were closed because a 2023 County upgrade to PeopleSoft Employee Self Service now allows employees to submit Form W-4 information directly, eliminating the risk identified in the original finding.

The final count of the original 15 recommendations, 13 are fully implemented and 2 are closed. No recommendations remain in progress.

As authorized by Utah Code Title 17, Chapter 69, and in accordance with Generally Accepted Government Auditing Standards (GAGAS), this office monitors corrective action on audit recommendations to support continuous improvement across County agencies. We believe the evidence obtained provides a sufficient basis for our conclusions, and we extend our appreciation to Health Department management for their cooperation throughout this process. Please contact me at 385-468-7200 with any questions.

Chris Harding, CPA, CFE, CIA
Salt Lake County Auditor