Parks Operation Follow-up Audit

Auditor's Letter

March 2023

We conducted a follow-up audit of the investigation of Salt Lake County Parks Operations related to our initial audit issued in May 2022. This audit was a result of a tip to our fraud hotline. During this follow-up audit, we evaluated the progress made by the Parks Operations in implementing our recommendations from the prior audit. Parks Operations made significant changes, fully implementing the recommendations from all 9 recommendations.

This audit is authorized pursuant to Utah Code Ann. 17-19a-202 “Duties and Services.” We conducted this follow-up audit in accordance with generally accepted government auditing standards. 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 appreciate the leaders and team members at the various agencies and departments who shared their time and knowledge with us during the audit.
Please contact me at 385-468-7200 with any questions.

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