Preliminary Follow-up Report: An Audit of Salt Lake County Health Department’s Travel Expenses

AUDITOR’S LETTER

October 20, 2026

This is the preliminary follow-up report for An Audit of Salt Lake County Health Department’s Travel Expenses, originally issued in December 2025. The original audit identified four findings with ten recommendations.

This preliminary follow-up determined that Management fully implemented four of the ten recommendations, five recommendations remain in progress, and one recommendation was unable to be tested.

Health Department Management fully implemented four recommendations addressing traveler signatures, required approval signatures on the Request for Travel Allowance Form, electronic retention of completed travel documentation, and documented internal review of travel forms with supporting documentation. Some of these recommendations were implemented through alternative controls that sufficiently addressed the underlying risks.

Five recommendations remain in progress. These recommendations address written procedures to prevent self-approval of travel; completion of required training by all travel coordinators and approvers; written procedures for retaining GSA rate documentation; implementation of a standardized process or checklist for retaining GSA rates, airfare quotes, and other required supporting documentation; and incorporation and retention of an acknowledgment of Countywide Policy 1019 as part of annual travel training. Management reported it has begun corrective action for each recommendation; however, additional work remains before implementation can be verified.

We were unable to test one recommendation, addressing the documentation of reasons for late travel submissions. Although Management established a requirement for documenting late submissions, none of the sampled travel packets were submitted late during the scope period. Therefore, we could not determine whether the requirement operated as intended. This recommendation will be reassessed during the secondary follow-up.

The Auditor’s Office will conduct a secondary follow-up no earlier than April 2027 to assess the status of the six remaining recommendations.

As authorized by Utah Code Title 17, Chapter 69, County Auditor, Part 3, Powers and Duties, and in accordance with Generally Accepted Government Auditing Standards (GAGAS), the Auditor’s Office monitors corrective actions taken in response to audit recommendations to support continuous improvement across County agencies.

We believe the evidence obtained provides a sufficient basis for our conclusions. We extend our appreciation to Health Department Management for its cooperation throughout this process. Should you have any questions, please contact me at (385) 468-7200.

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