Preliminary Follow-up: An Audit of Salt Lake County Proprietary Cards and Amazon Purchases
Auditor's Letter
April 13, 2026
In accordance with Generally Accepted Government Auditing Standards (GAGAS) 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 preliminary follow-up report for the Audit of Salt Lake County Proprietary Cards and Amazon Business Account, originally issued in November 2024. The initial audit identified 9 key findings with 29 key recommendations across 20 agencies and departments, resulting in 70 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.
Agency management fully implemented 50 out of 70 recommendations made in the original report. Twelve recommendations remain in progress and will be reassessed during the secondary follow-up. Actions taken, such as enhancing documentation requirements for Amazon Business Account activity, expanding and improving access to purchasing training, and strengthening fiscal review and oversight of purchasing processes, demonstrate management’s commitment to improving transparency, accountability, and stewardship of public funds.
Additionally, seven recommendations were closed because agency management closed the associated proprietary card accounts, eliminating the need to monitor, secure, and reconcile the proprietary cards and related purchases. An additional recommendation was closed due to a change in County policy assigning responsibility for gift card oversight to the agencies.
Further work is necessary to fully address risks related to gift card reporting and management, consistent monitoring and documentation of Amazon Business Account activity, and timely implementation of policy and training requirements. A secondary follow-up audit will be conducted no sooner than October 2026 to verify compliance in these areas.
We conducted 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 the audit objectives. We believe the evidence obtained provides a reasonable basis for our findings and conclusions.
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
