Preliminary Follow-up Report: An Audit of Salt Lake County Facilities Services Payroll
Auditor's Letter
June 10, 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 maintain our responsibility to monitor and ensure that audit recommendations are addressed by county agencies through appropriate corrective action, which is also instrumental in shaping future audits.
This communication serves as the preliminary follow-up report for the Audit of Salt Lake County Facilities Services Payroll, following the original audit report issued in January 2024. The original audit identified seven findings with 15 recommendations. The purpose of this review was to evaluate the progress made in addressing the findings and recommendations aimed at enhancing operational efficiency and compliance.
Our follow-up indicates that Facilities Services Management has fully implemented nine of the 15 recommendations. These included establishing internal procedures for supervisor approval of timecards, retroactive payments, and compensatory time. Management also worked to ensure timely removal of terminated employees from timekeeping and network systems.
Three additional recommendations were closed because they were no longer applicable—two related to discontinued use of the external timekeeping system, which resolved related reconciliation issues, and one concerning how W-4 Forms were entered Countywide.
Facilities Services Management continues to work towards implementing the remaining three recommendations. These relate to documenting delegated timecard approvals, ensuring employee overtime elections are accurately entered and reviewed, and the required timing for removing terminated employees from timekeeping systems. While significant progress has been made, it is essential that all recommendations are fully implemented. A second follow-up will be conducted no earlier than December 2025.
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 Facilities Services Management 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
