Preliminary Follow-up: An Audit of Salt Lake County Contributions
Auditor's Letter
January 30, 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 19a, “County Auditor,” Part 2, “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 communication serves as the preliminary follow-up report for the Audit of Salt Lake County Contributions, originally issued in November 2023. The initial audit identified seven findings with 16 recommendations across nine agencies and departments, resulting in 42 agency and department specific recommendations. The purpose of this review was to assess progress in implementing corrective actions to enhance operational efficiency and strengthen compliance.
Our follow-up work found that agency management fully implemented 15 of the 42 recommendations. Thirteen recommendations remained in progress because less than 12 months passed, at which point a Distribution of Funds report would be required from the contribution recipient, or because the agency did not make a contribution during the follow-up period. These recommendations will be reassessed during the next follow-up review.
Additionally, 14 recommendations were closed. Twelve were closed because Countywide Policy 1200: Contributions no longer required applicants to submit financial statements, or because the agency no longer makes contributions. Two other recommendations were closed—one because it was determined to be not applicable during the follow-up period, and another because it was only partially implemented through a Countywide Policy 1200 update. In that instance, the County Council considered the remaining elements of the recommendation and determined that the policy changes implemented sufficiently address its policy objectives.
Through updates to countywide policy, agency procedures, and documentation retention methods, management has taken steps to strengthen transparency, accountability, and stewardship of public funds. These efforts address several of the risks identified in the original audit.
We conducted this 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 the audit objectives. We believe the evidence obtained meets these requirements.
We extend our appreciation to the leaders and staff of the agencies and departments involved for their cooperation. The enclosed report summarizes the status of the recommendations reviewed in this preliminary follow-up.
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
