Secondary Follow-up: An Audit of Salt Lake County Parks & Recreation Payroll

AUDITOR’S LETTER

July 28, 2026

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

The original audit identified nine findings with 22 recommendations. The preliminary follow-up report, issued in December 2025, verified that 16 recommendations had been implemented, one had been closed, and five remained in progress.

This final follow-up reviewed the remaining five recommendations. Parks and Recreation fully implemented two recommendations, including corrective actions to enhance supervisor documentation of paper timesheets and establish a process for reviewing cell phone agreements to verify the accuracy of employee allowances.

Three recommendations were not implemented. One recommendation called for periodic monitoring of missed employee timeclock punches. Although management developed a report to support this monitoring, it had not been regularly distributed for review.

The remaining two recommendations related to the timely removal of terminated employees from network and timekeeping applications. As noted in the December 2025 preliminary follow-up audit, Parks and Recreation’s offboarding policy did not meet the standard established by Countywide Policy 2-400, New Hire and Separation Requirements, which requires system access to be revoked no later than an employee’s last day worked.

The final status of the original 22 recommendations was 18 implemented, one closed, and three not implemented. The Auditor’s Office has completed two consecutive follow-up audits and will not conduct additional follow-up reviews of the remaining recommendations.

We performed this audit in accordance with Generally Accepted Government Auditing Standards (GAGAS) and under the Auditor’s Office’s authority to perform audit services as provided in Utah Code Title 17, Chapter 69.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 our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions.

We extend our appreciation to Parks and Recreation management for their cooperation during this process. The enclosed follow-up report summarizes the current status of the recommendations. 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