Report No. 2026-11: Secondary Follow-up Report An Audit of Salt Lake County Arts & Culture Payroll

AUDITOR'S LETTER

September 16, 2026

This is the final follow-up report for An Audit of Salt Lake County Arts & Culture Payroll, originally issued in July 2024. This report concludes the audit cycle for the recommendations included within the audit scope.

The original audit identified nine findings with 26 recommendations. The preliminary follow-up report, issued in October 2025, verified that 16 recommendations were implemented, with 10 remaining in progress.

This final follow-up reviewed the 10 recommendations previously reported as in progress. Arts & Culture implemented eight recommendations addressing payroll reconciliation, timecard approvals, segregation of duties, termination-related network access, retroactive pay and final payout procedures, overtime and compensatory time controls, and payroll documentation. The remaining two recommendations were closed.

Recommendation 2.3 was closed after Arts & Culture established documented procedures. Although certain documentation required by internal procedures was not retained, additional testing confirmed that time entries and modifications were appropriately authorized and supported.

Recommendation 5.2 was closed based on the partial implementation confirmed during the preliminary follow-up and the absence of applicable retroactive pay or final payout transactions during the secondary follow-up audit period. As a result, no further audit work was warranted.

The final status of the 26 original recommendations is 24 implemented and two closed. Because the Auditor’s Office has completed two follow-up reviews, no additional follow-up work is planned on the remaining recommendations.

We conducted this secondary follow-up review under the Auditor’s Office’s authority to perform audit services as provided in Utah Code Title 17, Chapter 69. The original audit was conducted in accordance with Generally Accepted Government Auditing Standards (GAGAS). This follow-up review was performed to assess the implementation status of the recommendations issued in the original audit. Our findings and conclusions are based on the follow-up procedures performed and the evidence obtained during this review.

We extend our appreciation to Arts & Culture management and staff for their cooperation during this process. Should you have any questions, please contact me at 385-468-7200.

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