Preliminary Follow-up: An Audit of Salt Lake County Sheriff's Office Payroll

Auditor's Letter

March 10, 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 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 Sheriff's Office Payroll, following the original audit report issued in August 2024. The initial audit identified six findings with ten recommendations. The purpose of this follow-up review was to evaluate the progress made in addressing the findings and recommendations aimed at enhancing operational efficiency and compliance. The follow-up audit reviewed activities occurring from May 1, 2025 through October 31, 2025.

Based on our review of activities occurring during this period, Sheriff's Office management had fully implemented two of the ten audit recommendations. Implementation of seven recommendations was in progress during the period reviewed. One recommendation is considered closed as process changes have mitigated the associated risk. Sheriff's Office management noted that staff turnover contributed to some recommendations remaining outstanding. Management has continued to implement corrective actions since the end of the review period.

During the period reviewed, additional action was necessary to address risks related to timecard edits, background check verification, retroactive pay calculations and documentation retention, and internal policies for employee offboarding. A secondary follow-up audit will be conducted no sooner than August 2026 to assess whether these recommendations have been fully implemented and whether associated risks have been adequately mitigated.

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.

We extend our appreciation to Sheriff's Office management for their cooperation during this process. The enclosed follow-up report summarizes the current status of the recommendations based on the period reviewed. 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