Secondary Follow-up: An Audit of Salt Lake County Facilities Services Payroll

AUDITOR’S LETTER

June 5, 2026

In line with generally accepted government auditing standards and the established policies of the Auditor’s Office, as authorized under 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.

This is the final follow-up report for An Audit of Salt Lake County Facilities Services Payroll. The original audit, issued in January 2024, identified seven findings with 15 recommendations. The preliminary follow-up, issued in June 2025, confirmed that 12 of those recommendations had been either implemented or closed. The remaining three recommendations, related to delegated timecard approvals, overtime compensation consistency, and employee offboarding, were carried forward as the subject of this secondary follow-up.

During this final follow-up period (October 1, 2025 through March 31, 2026), we reviewed the status of those three recommendations:

• Finding 2 (Delegated Timecard Approvals): Facilities Management implemented proceduresrequiring retention of documentation when timecards are approved by a delegated supervisor.Acceptable documentation includes PeopleSoft’s delegation and comments feature, commentsentered during timecard approval, or other supporting documentation. This recommendation isfully implemented.
• Finding 5 (Overtime Compensation Consistency): A compensatory time policy was previouslyissued by the Administrative Services Department Director, limiting compensatory time for FLSA-exempt employees and requiring supervisory approval when an employee exceeds five hours ina workweek. However, follow-up testing found that management had not consistently enforcedthese limitations. Because this secondary follow-up concludes testing related to the January 2024audit, this recommendation is being closed. Management should continue strengthening controlsto enforce compensatory time limits and retain documentation supporting required approvals.
• Finding 7 (Employee Offboarding): Facilities Management established and implemented offboarding procedures outlining the timing and responsibility for terminating access to sensitive data systems, including timekeeping and network access. This recommendation is fully implemented.

With the completion of this secondary follow-up, all 15 recommendations from the original audit have been either fully implemented (11) or closed (4). No recommendations remain in progress or unaddressed.

We performed this audit in accordance with Generally Accepted Government Auditing Standards (GAGAS). We believe the evidence obtained provides a reasonable basis for our findings and conclusions.

We extend our appreciation to Facilities Services management for their cooperation throughout this process. The enclosed report presents the final status of all recommendations. Should you have any questions, please contact me at 385-468-7200.

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