An Audit of Travel Expenses at the Salt Lake County Sheriff’s Office
Auditor's Letter
May 18, 2026
This performance audit examined travel expenditures within the Salt Lake County Sheriff's Office for the period from January 1, 2022, to December 31, 2022. Our objectives were to assess the effectiveness of the Sheriff Office's travel booking processes and evaluate whether county employees followed applicable travel policies when booking travel.
Our performance audit identified four findings: two rated Medium Risk and two rated Low Risk. The findings address travel authorization, documentation practices, and compliance with Countywide Travel Policy requirements.
The Sheriff's Office has established processes to support its travel activities. This performance audit, however, identified opportunities to strengthen internal controls and documentation practices within the Sheriff's Office travel processes to better ensure compliance with Salt Lake County policies. Specifically, we noted opportunities to:
- Improve documentation for "cash in lieu of airfare" cost comparisons and vehicle mileage calculations to verify the lowest travel costs are selected.
- Strengthen the approval process by ensuring all required signatures are obtained and enhancing independent oversight for travel by elected officials or department heads to improve segregation of duties.
- Enhance transparency in the application of U.S. General Services Administration (GSA) per diem rates by consistently retaining rate documentation in travel packets.
- Ensure Request for Travel Allowance Forms (TARs) are submitted and approved within required timeframes to reduce the risk of per diem processing delays.
The Sheriff's Office was responsive throughout this performance audit and expressed commitment to acting on our recommendations. We recognize that effort, as timely corrective action is central to protecting the county's financial and operational integrity.
The Sheriff's Office agreed with all ten recommendations in this report and provided target implementation dates for each corrective action. Consistent with generally accepted government auditing standards (GAGAS) and our office's internal follow-up procedures, we will conduct a follow-up review no earlier than six months after the issuance of this report to evaluate the status and effectiveness of those actions.
This audit was authorized under Utah Code Title 17, Chapter 69 "County Auditor", Part 3, "Powers and Duties." We conducted this performance 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.
We thank the staff who participated in this performance audit for their cooperation and candor. Additional detail is available in the enclosed audit report. Please contact me at 385-468-7200 with any questions.
Chris Harding, CPA, CFE, CIA
Salt Lake County Auditor
