Secondary Follow-up: An Audit of Salt Lake County Public Works Operations Payroll

AUDITOR’S LETTER

August 3, 2026

This is the final follow-up report for An Audit of Salt Lake County Public Works Operations Payroll, originally issued in August 2024. This report concludes the audit cycle for the recommendations within the audit scope.

The original audit identified six findings with 14 recommendations. The preliminary follow-up report, issued in December 2025, verified that eight recommendations were implemented, three were in progress, two were not implemented, and one was closed.

This final follow-up reviewed the three recommendations previously reported as in progress. Public Works Operations implemented one recommendation by establishing written policies and procedures for calculating and verifying retroactive payments. One recommendation was closed regarding documented independent review and approval protocols for TimeClock Plus (TCP)-to-PeopleSoft reconciliations. One recommendation was not implemented regarding the timely removal of terminated employees’ network access. Consistent with the Auditor’s Office’s follow-up methodology, only recommendations previously reported as in progress are retested during a secondary follow-up. The two recommendations previously reported as not implemented were not retested and remain not implemented in the final totals. For detail on those two recommendations, see the Preliminary Follow-up Audit: An Audit of Salt Lake County Public Works Operations Payroll, published December 4, 2025.

The final status of the 14 original recommendations is nine implemented, two closed, and three not implemented. Because the Auditor’s Office has completed two follow-up reviews, no additional follow-up work is planned on the remaining recommendations.

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. 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 Public Works Operations management and staff for their cooperation during this process. Should you have any questions, please contact me at (385) 468-7200.

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