Preliminary Follow-up: An Audit of Salt Lake County Flood Control and Engineering Services Payroll
Auditor's Letter
February 25, 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 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, which is also instrumental in shaping future audits.
This communication serves as the preliminary follow-up report for An Audit of Salt Lake County Flood Control and Engineering Services Payroll, following the original audit report issued in October 2024. The original audit identified six findings with 13 recommendations. The purpose of this review was to evaluate the progress management made in addressing the findings and recommendations aimed at enhancing operational efficiency and compliance.
Flood Control and Engineering Services management fully implemented eight of the 13 audit recommendations, four recommendations were still in progress, and one recommendation was not implemented. Management demonstrated a commitment to addressing prior audit risks by implementing key recommendations, including mandating supervisor time approvals and verifying compensatory time elections.
Flood Control and Engineering Services decided not to implement biometric scanning due to the nature of their crew’s work. While there is heightened risk stemming from the non-implementation of the recommendation concerning two-factor authentication, we recognize that the final decision to address this risk rests with management.
Further work is necessary to fully address the remaining risks related to retroactive and final leave payments, as well as to ensure the full implementation of updated W-4 procedures. The Auditor’s Office will commence a secondary follow-up audit no sooner than June 2026 to verify compliance in these areas.
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 period for this audit covered May 1, 2025, through October 31, 2025. Our review focused on verifying the implementation status of recommendations from the October 2024 audit report through document review, analysis, and discussions with Flood Control and Engineering management.
We extend our appreciation to Flood Control and Engineering Services management for their cooperation during this process. The enclosed follow-up report summarizes the current status of the recommendations. 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
