Preliminary Follow-up Report: An Audit of Salt Lake County Mayor’s Financial Administration Payroll Operations
AUDITOR'S LETTER
June 23, 2026
This is the preliminary follow-up report for An Audit of Salt Lake County Mayor’s Financial Administration Payroll Operations, originally issued in March 2025. The original audit identified six findings with 22 recommendations.
This preliminary follow-up verified that management fully implemented 9 of the 22 recommendations, and 13 recommendations remain in progress.
Mayor’s Financial Administration Payroll management fully implemented recommendations addressing payroll oversight authority, standardization of payroll policies and training, processes for corrective actions, secure storage of payroll check stock and printing equipment, segregation of duties in the Employee Service Recognition gift card program, updates to gift card request documentation, and oversight of tuition reimbursement payments.
Thirteen recommendations remain in progress and will be reassessed during the secondary follow-up audit. These recommendations relate to payroll monitoring and reporting procedures, gift card reconciliations and inventory reviews, pay card controls, tuition repayment monitoring and collections, refunds of overpayments, and garnishment procedures and oversight reviews. Some recommendations are still being implemented by management; others could not be fully evaluated because pay card distribution was paused and no tuition repayment refund transactions occurred during the audit period.
As authorized by Utah Code Title 17, Chapter 19a, County Auditor, Part 2, 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 conducted this follow-up audit in accordance with GAGAS and believe the evidence obtained provides a sufficient basis for our conclusions. We extend our appreciation to Mayor’s Financial Administration Payroll management’s 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
