Secondary Follow-up: An Audit of the Salt Lake County Parks and Recreation – Larry H. Miller Softball Complex

AUDITOR'S LETTER

June 22, 2026

This is the final follow-up report for the Audit of Salt Lake County Parks and Recreation – Larry H. Miller Softball Complex, originally issued in May 2023, and it concludes the audit cycle for all 18 recommendations.

That original audit identified seven findings with 18 recommendations. The preliminary follow-up report, issued in February 2025, found that Parks and Recreation management had implemented seven of those recommendations. The remaining 11 — ten in progress and one not implemented — carried forward into this secondary follow-up.

This secondary follow-up addressed all 11 remaining recommendations. Of those, ten were fully implemented and one was closed.

Management fully implemented the ten recommendations that were in progress, addressing controls over concession inventory, product pricing review and approval, daily cash collection counts, overage and shortage documentation, cash reconciliation procedures, change fund accountability, and cash handling training.

The one recommendation that had not been implemented was closed because management discontinued use of the Mobile Point of Sale software associated with the original finding. The underlying risk was no longer applicable.

The final count of all 18 original recommendations: 17 were fully implemented and one was closed. All recommendations were resolved.

As authorized by Utah Code Title 17, Chapter 69, “County Auditor,” Part 3, “Powers and Duties,” and in accordance with Generally Accepted Government Auditing Standards (GAGAS), this office monitored corrective action on audit recommendations to support continuous improvement across County agencies. We believe the evidence obtained provided a sufficient basis for our findings and conclusions, and we extend our appreciation to Larry H. Miller Softball Complex management for their cooperation throughout this process. Should you have any questions, please contact me at 385-468-7200.

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