Preliminary Follow-up Report: An Audit of the Salt Lake County Clerk’s Office Interlocal Election Agreements
AUDITOR’S LETTER
May 21, 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 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 An Audit of the Salt Lake County Clerk’s Office Interlocal Election Agreements, following the original audit report issued in June 2024. The original audit identified 15 findings with 28 recommendations. The purpose of this review was to evaluate the progress made in addressing the findings and recommendations aimed at enhancing operational effectiveness, documentation, and compliance with County policies and interlocal agreements.
The Clerk’s Office fully implemented 24 of the 28 audit recommendations made in the original report. The four remaining recommendations were closed due to operational and legislative changes. Specifically, the expiration of Utah Code § 20A-4-602 ended the pilot authorization for participating municipalities to use ranked-choice voting (RCV), and the Clerk’s Office discontinued the use of not-to-exceed (NTE) clauses in interlocal agreements, making those recommendations no longer applicable.
By developing and implementing written procedures for election cost calculations and allocations, improving documentation retention practices, standardizing methodologies, strengthening review processes, and aligning billing practices with County policies, management demonstrated a strong commitment to strengthening internal controls and mitigating the risks identified in the initial audit. These corrective actions enhance transparency, consistency, accountability, and compliance with County policies governing election services and interlocal agreements.
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 audit period was July 1, 2025, through December 31, 2025. Our review focused on verifying the implementation status of recommendations from the June 2024 audit report through document review, analysis, and discussions with Clerk’s Office personnel.
We extend our appreciation to the Clerk’s Office for their cooperation during this process. The enclosed follow-up report summarizes the 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
