Secondary Follow-up: An Audit of Salt Lake County Deferred Revenue

AUDITOR'S LETTER

July 13, 2026

This is the final follow-up report for An Audit of Salt Lake County Deferred Revenue, originally issued in October 2023, and it concludes the audit cycle for the recommendations included within the audit scope.

The original audit identified seven findings with 38 recommendations across the agencies reviewed. The preliminary follow-up report, issued in September 2025, verified that 18 recommendations had been implemented, 17 remained in progress, and three had been closed.

This final follow-up reviewed the remaining 17 recommendations. County agencies fully implemented 11 recommendations, including corrective actions related to application retention, procedural updates, and deferred revenue processes. Four recommendations related to refund appeals, membership expiration and extension procedures were closed after agencies established standardized policies and procedures to address the identified risks and no instances were available to test. Two recommendations remain not implemented and relate to quarterly reviews of Easy Pay cancellations and monthly gift certificate reconciliations.

The final status of the original 38 recommendations is 29 implemented, seven closed, and two not implemented. The Auditor’s Office has completed two consecutive follow-up audits and will not conduct additional follow-up reviews on the remaining recommendations.

We conducted this final 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 all leaders and team members of the agencies involved for their cooperation during this process. The enclosed follow-up audit report summarizes the status of the recommendations. Should you have any questions or wish to discuss the report further, please do not hesitate to contact me at 385-468-7200.

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