Secondary Follow-up: An Audit of Salt Lake County Behavioral Health Payroll
Auditor's Letter
May 11, 2026
In line 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, which is also instrumental in shaping future audits.
This communication serves as the final follow-up report for An Audit of Salt Lake County Behavioral Health Payroll. The original audit report, issued in December 2023, identified five findings with 11 recommendations. In the preliminary follow-up report, issued in March 2025, Behavioral Health Services management implemented eight recommendations and two remained in progress. One recommendation was closed.
During this final follow-up, Behavioral Health Services management established and implemented written policies and procedures for calculating and verifying retroactive payments.
In the final follow-up audit period of October 1, 2025, to March 31, 2026, no Behavioral Health Services employees received retroactive pay. As in the preliminary follow up, there were no transactions available for testing to determine whether management had effectively implemented procedures for retaining retroactive payment documentation. Because of this, the risk the recommendation was intended to address could not be evaluated.
Given the absence of retroactive payments during two follow-up audits, additional follow-up work is not planned and the recommendation was closed. The recommendation remains applicable, and management should ensure that documentation supporting future retroactive payments is retained on file. As a result, all recommendations from the original audit have now been either implemented or closed.
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 based on our audit objectives.
We extend our appreciation to Behavioral Health Services management for their cooperation and assistance during this process. The enclosed secondary follow-up audit report presents the final status of all recommendations. Should you have any questions or wish to discuss this report further, please contact me at 385-468-7200.
Chris Harding, CPA, CFE, CIA
Salt Lake County Auditor
