Office of the Salt Lake County Auditor 2026 Audit Plan
Auditor's Letter
February 9, 2026
I am pleased to share the Salt Lake County Auditor's 2026 Audit Plan. Audits play an important role in providing clarity around how public funds are managed and how County operations function in practice. Through objective and timely evaluations, our work helps departments identify risks, improve processes, and promote consistency with established policies and standards.
The 2026 Audit Plan reflects a deliberate focus on areas where oversight and analysis can provide the greatest benefit. Our work will continue to emphasize performance, financial integrity, and contract compliance, while expanding the use of audit analytics to better identify trends and potential risks. Across all audits, our team is guided by strong professional standards and a commitment to producing work that is practical, fair, and useful to County leadership and the public.
Community and stakeholder input play an important role in shaping this plan. Throughout the year, we gather feedback from residents, County officials, and departments through meetings, correspondence, and ongoing discussions. Several audits included in this plan extend work already underway, recognizing that County operations evolve over time and that effective auditing requires flexibility and continuity.
Audit priorities are determined through a structured risk assessment that considers past audit findings, input from County leadership, and emerging financial and operational challenges. In the year ahead, we will continue to focus on construction oversight, financial reviews, and contract administration, while remaining responsive to other risks that may affect the County's overall operations and fiscal condition.
Through our evaluations, my office provides information that helps strengthen internal controls, promote consistency, and protect public resources. When recommendations are implemented, they support better decision-making and more efficient operations across County government.
As a Certified Public Accountant, I take seriously the responsibility entrusted to this office. The 2026 Audit Plan is designed to remain adaptable, allowing us to respond to new risks,changing conditions, and time-sensitive concerns as they arise. This approach helps ensure our work remains relevant and focused on issues that matter most.
Looking forward, I remain committed to transparency and to supporting effective and responsible government. By working collaboratively with County leadership and policymakers, my office delivers objective analysis and practical recommendations that contribute to informed decisions and continuous improvement. Together, we can continue to strengthen Salt Lake County by ensuring public resources are managed thoughtfully, consistently, and with integrity.
Chris Harding, CPA, CFE, CIA
Salt Lake County Auditor
