Preliminary Follow-up: An Audit of Salt Lake County Solid Waste Management Payroll
Auditor's Letter
March 23, 2026
In line 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 Solid Waste Management Payroll, following the original audit report issued in October 2024. The original audit identified eight findings with 15 recommendations. The purpose of this review was to evaluate the progress made in addressing the findings and recommendations aimed at enhancing operational efficiency and compliance.
Solid Waste Management fully implemented 12 of the 15 audit recommendations made in the original report, with one recommendation remaining in progress. Two recommendations were closed due to changes in the County’s payroll system which have mitigated the associated risk.
By establishing and documenting procedures for time approval and segregation of duties, implementing reconciliation procedures, strengthening timekeeping authentication methods, retaining required documentation for payroll transactions, and developing a standard operating procedure for on-call employees, management demonstrated a strong commitment to strengthening internal controls and mitigating the risks identified in the initial audit. These corrective actions enhance oversight, accountability, and compliance with County policies governing payroll operations.
One recommendation remains in progress and relates to ensuring that access termination requests are submitted in accordance with County Human Resources policy. Although Solid Waste Management implemented a revised process and coordinated with Information Technology to facilitate timely removal of network access, the process was not consistently followed. Therefore, this recommendation will be retested during the next follow-up audit.
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 April 1, 2025, through October 1, 2025, with timecard approval testing extending 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 Solid Waste Management.
We extend our appreciation to Solid Waste 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
