An Audit of Travel Expenses at the Salt Lake County Office of Regional Development

April 13, 2026

Report Highlights

Opportunity to Improve the Timeliness of Airfare Purchases
Four of 16 (25%) of the merit and non-employee travel packets tested had airfare purchased less than 14 days prior to the departure date without documenting extenuating circumstances, such as emergency travel. The four airfare purchase dates ranged from 10 to 13 days prior to the departure date. This purchase delay may increase the risk of higher airfare costs.

Opportunity to Strengthen Approval Signatures on Request for Travel Allowance Form and Travel Expenditure Report (TER)
In testing the total population of merit and appointed employee travel in 2022, four of 16 (25%) travel packets did not have a secondary approval signature from the division director or alternate designee on the Request for Travel Allowance Form or Travel Expenditure Report. The absence of secondary approval signatures from a division director or designee on travel forms reduces independent oversight and weakens the separation of duties, thereby increasing the risk of fraud, waste, or abuse of County funds.

Opportunity to Strengthen Documentation in GSA Per Diem Rate Application
Our review of 16 County employee travel packets from 2022 identified inconsistencies in the application of U.S. General Services Administration (GSA) per diem rates for meals and incidentals. Two of 16 (12.5%) travel packets used daily per diem rates that were below the applicable GSA rate, resulting in employee reimbursement shortfalls of $10 and $20. Although County policy allows reimbursement up to the GSA maximum, there was no written documentation explaining why certain employees received lower per diem rates. These inconsistencies increase the risk of unequal treatment, inconsistent policy application, and reduces transparency in employee travel reimbursements.