Preliminary Follow-up: An Audit of Salt Lake County District Attorney Travel Expenses

AUDITOR'S LETTER

July 13, 2026

This is the preliminary follow-up report for An Audit of Salt Lake County District Attorney Travel Expenses, originally published in June 2025. The original audit identified three findings containing seven recommendations.

This preliminary follow-up verified that management implemented five of the seven recommendations. Management implemented recommendations related to travel approval practices, travel reimbursement approvals, and airfare quote documentation procedures.

One recommendation remains in progress while countywide revisions to Countywide Policy 1019 continue through the Travel Policy Update Project. This recommendation will be reassessed during the secondary follow-up.

One recommendation was closed because revisions to Countywide Policy 1019 eliminated the requirement to complete an Airline Ticket Arrangement Form.

A secondary follow-up audit will be conducted by the Auditor’s Office no earlier than January 2027 to assess the status of the remaining recommendation.

We conducted this preliminary follow-up review under the Auditor’s Office’s authority to perform audit services as provided in Utah Code Title 17, Chapter 69, Part 3 “Powers and Duties”. The original audit was conducted in accordance with Generally Accepted Government Auditing Standards (GAGAS). This follow-up review was performed to assess the implementation status of the recommendations issued in the original audit. Our findings and conclusions are based on the follow-up procedures performed and the evidence obtained during this review.

We appreciate the cooperation of the District Attorney’s Office throughout this follow-up audit. Should you have any questions, please contact me at (385) 468-7200.

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