Preliminary Follow-up: An Audit of Aging and Adult Services Travel Expenses

Auditor's Letter

June 3, 2026

In accordance with Generally Accepted Government Auditing Standards and the established policies of the Auditor’s Office, as authorized by Utah Code Title 17, Chapter 69, “County Auditor,” Part 3, “Powers and Duties”, we maintain our responsibility to monitor and ensure that audit recommendations are addressed by county agencies through appropriate corrective action. This process is also instrumental in shaping future audits.

This is the preliminary follow-up report for An Audit of Aging and Adult Services Travel Expenses, originally issued in January 2025, which identified six findings with thirteen recommendations.

Management cited staff turnover as the primary reason that all 13 recommendations remain in progress. Our review period was November 1, 2025, through April 30, 2026. The status of each recommendation is as follows:

• 9 recommendations (69%) remain in progress, with Aging & Adult Services actively workingtoward a revised target implementation date of July 1, 2026.
• 4 recommendations (31%) remain in progress; however, management reported theserecommendations as implemented on March 31, 2026. Due to the recent implementation date,sufficient transaction history was not available to perform meaningful audit verification testingduring this follow up review.

All verification testing will be deferred to the secondary follow-up audit, scheduled no earlier than December 2026.

We conducted 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 the audit objectives. We believe the evidence obtained meets these requirements.

We extend our appreciation to the leaders and staff of Salt Lake County Aging and Adult Services for their cooperation.

Should you have any questions or wish to discuss the report further, please do not hesitate to contact me at 385-468-7200.

Chris Harding, CPA, CFE, CIA
Salt Lake County Auditor