Secondary Follow-up: An Audit of Salt Lake County Flood Control and Engineering Services Payroll

AUDITOR'S LETTER

October 12, 2026

This is the final follow-up report for An Audit of Salt Lake County Flood Control and Engineering Services Payroll, originally issued in October 2024, and it concludes the audit cycle for the recommendations included within the audit scope.

The original audit identified six findings with 13 recommendations. The preliminary follow-up report, issued in February 2026, verified that eight recommendations were implemented, four remained in progress, and one was not implemented.

This final follow-up reviewed the remaining four recommendations. Flood Control and Engineering Services fully implemented Recommendations 3.1 and 3.2 related to establishing written policies and procedures for calculating and verifying retroactive payments and leave payouts and establishing a documentation retention system for payroll-supporting documentation.

Recommendation 5.1 was closed. The County’s PeopleSoft Employee Self Service process allows employees to submit Form W-4 information electronically within the payroll system, and Flood Control and Engineering Services established written W-4 processing procedures. Together, these changes addressed the processing weaknesses identified in the original finding.

Recommendation 5.2 was closed. W-4 information is now entered and maintained in PeopleSoft. The separate retention process contemplated by the original recommendation is therefore no longer applicable.

Of the original 13 recommendations, 10 were implemented, two were closed, and one remains not implemented. Recommendation 2.2, concerning two-factor authentication for badge-based timekeeping, was reported as not implemented in the February 2026 preliminary follow-up and was not retested in this review. At that time, management stated that it had considered the option but determined it was not practical or financially viable. The Auditor’s Office has completed two follow-up audits and does not plan a further follow-up on this final recommendation.

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, Part 3. 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 Flood Control and Engineering Services management for their cooperation during this process. 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