A Limited Scope Performance Audit of the Salt Lake County Mayor’s Office Administration

August 29, 2025

Report Highlights

Opportunities to Enhance Compliance of County Policy When Purchasing, Tracking, and Distributing Gift Cards

The Mayor's Office Administration purchased and distributed gift cards without a formal written policy to document and track their use. Some gift cards were given to employees and volunteers even though County policy restricts volunteer gift card purchases on purchasing cards. The lack of detailed records for gift card distribution increases the risk of fraud or misuse. Additionally, there was no annual review process to ensure staff remained aware of purchasing card restrictions.

Opportunities to Improve Accuracy and Completeness of Asset Lists and Completion of Annual Inventory

Annual forms used to track controlled assets were missing key dates and occasionally omitted assigned items. Nearly half of the sampled controlled assets did not show clear evidence of an annual review, undermining the verification process. Without accurate forms documenting asset locations and employee assignments, there is a higher risk of theft or unintended use. The inconsistencies stem largely from human error and a lack of internal guidelines.

Opportunities to Improve Documentation of Capital Asset Inventory List's Readily Identifiable Information

A capital asset, described as conference room equipment, lacked sufficient identifying information, such as a serial number or asset tag, which hindered our ability to verify its location and status. Proper asset tagging, including coordination with the Mayor's Financial Administration (MFA), was not fully in place. This raises the risk of items being misplaced or unaccounted for, especially if equipment can be disassembled or moved. The incomplete annual inventory process also compounds accountability issues.