Secondary Follow-up: An Audit of Countywide Policies

Auditor's Letter

February 3, 2026

In accordance with Generally Accepted Government Auditing Standards (GAGAS) and the established policies of the Auditor’s Office, as authorized under 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 letter serves as the final follow-up audit report for An Audit of Countywide Policies. The original audit report, issued in August 2023, identified three findings and six recommendations. In the preliminary follow-up, County Council staff implemented one recommendation, and five remained in progress.

In this second follow-up, County Council staff fully implemented two of the five remaining recommendations related to updating or removing outdated agency duties. The remaining three recommendations were closed after determining that the Council is still in the process of reviewing and updating the outdated countywide policies. Overall, three recommendations were implemented, and three recommendations were closed.

We performed this audit in accordance with 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 the audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.

We extend our appreciation to the County Council leadership and staff for their cooperation and responsiveness throughout this process. The enclosed follow-up audit report presents the final status of all recommendations.

Should you have any questions or wish to discuss this report further, please contact me at 385-468-7200.

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