Preliminary Follow-up: An Audit of Salt Lake County Mayor's Office Administration Travel Expenses

AUDITOR'S LETTER

July 13, 2026

This is the preliminary follow-up report for An Audit of Salt Lake County Mayor’s Office Administration Travel Expenses, originally issued in April 2025. The original audit identified six findings with 17 recommendations.

This preliminary follow-up verified that management implemented 12 out of 1 7 recommendations made in the original report. Mayor’s Office Administration management established written procedures for travel expense verification, developed guidelines for qualified expense reimbursements, formalized designee approval procedures, and standardized internal policies for retaining GSA documentation.

Four recommendations remain in progress and will be reassessed during the secondary follow-up. These recommendations relate to Travel Coordinator review documentation, employee travel tracking system, travel policy alignment, and training for booking travel for appointed and elected officials.

One recommendation was closed. Management implemented procedures to document airfare changes and travel adjustments and accepted the remaining operational risk associated with airline scheduling changes that occur after travel has been authorized and are not subject to additional administrative approval.

A secondary follow-up audit will be conducted by the Auditor’s Office no earlier than December 2026 to assess the status of the remaining recommendations.

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. 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 extend our appreciation to Salt Lake County Mayor’s Office Administration for their cooperation throughout this process.

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