Preliminary Follow-up: An Audit of Human Resources – Countywide Payroll Responsibilities
AUDITOR'S LETTER
June 8, 2026
In accordance with Generally Accepted Government Auditing Standards (GAGAS) 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, which is also instrumental in shaping future audits.
This communication serves as the preliminary follow-up report for An Audit of Human Resources – Countywide Payroll Responsibilities, following the original audit report issued in January 2025. The initial audit identified eight findings with 20 recommendations. The purpose of this review was to evaluate the progress made in addressing the findings and recommendations aimed at enhancing operational efficiency and compliance.
Human Resources management fully implemented 16 of the 20 audit recommendations made in the original report. Four recommendations were closed due to process changes that have mitigated the associated risk.
Management implemented several corrective actions, including policy updates, process standardization, strengthened controls, improved documentation, and enhanced oversight, demonstrating a strong commitment to addressing the risks identified in the initial audit. These corrective actions improve consistency, transparency, and accountability across Human Resources and payroll-related functions, and support compliance with County policies and operational requirements.
We performed 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 our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions.
The follow-up audit period for this audit covered August 1, 2025, through January 31, 2026, with supplemental testing expanding the scope through June 2, 2026. Our review focused on verifying the implementation status of recommendations from the January 2025 audit report through document review, analysis, and discussions with Human Resources management.
We extend our appreciation to Human Resources management for their cooperation during this process. The enclosed follow-up report summarizes the current status of the recommendations based on the period reviewed. Should you have any questions or require further discussion, please do not hesitate to contact me at 385-468-7200.
Chris Harding, CPA, CFE, CIA
Salt Lake County Auditor
