A Performance Audit of the Salt Lake County Office of Regional Development

February 10, 2026

Report Highlights

Opportunity to Strengthen Reconciliation of DWS Invoices to ERA Payment Data

The Office of Regional Development (ORD) did not reconcile monthly invoices from the Utah Department of Workforce Services (DWS) to weekly Emergency Rental Assistance (ERA) payment records. Because payment data was combined with other jurisdictions and no reconciliation process was in place, ORD could not confirm that reimbursements were accurate or limited to Salt Lake County residents.

Opportunities to Improve Oversight of Not-For-Profit Contracted Services, Including Recordkeeping and Reconciliation to ERA Recipient Data

ORD did not maintain sufficient documentation to verify that services billed by not-for-profit (NFP) partners under the Emergency Rental Assistance program were actually performed. Most NFP reports lacked supporting evidence and unique identifiers needed to match services to ERA recipients, and required monthly performance metrics were often missing.

Opportunities to Strengthen Controls Over Controlled Asset Management and Accountability

ORD did not have effective controls to safeguard and track its controlled assets. In 2023, Facilities Management mistakenly removed several ORD devices, and ORD management did not formally investigate or document the loss. ORD management did not identify which assets were taken, determine their value, or record required information such as when the loss was discovered or who was notified.

During testing, we found nine missing assets that ORD management had not documented or investigated in accordance with County policy. ORD management also did not complete required annual certification forms for assigned and spare assets, leaving gaps in accountability for equipment.

Additionally, ORD staff used a shared login to update the asset inventory, preventing management from identifying who made changes to asset records. Asset data contained inaccuracies, including unrecorded purchases, undocumented temporary
assignments, duplicate tag numbers, and missing cell phone agreements.