Secondary Follow-up Report: An Audit of Salt Lake County Assessor's Office Payroll

AUDITOR'S LETTER

August 24, 2026

This is the final follow-up report for An Audit of Salt Lake County Assessor’s Office Payroll, originally issued in June 2024, and it concludes the audit cycle for the recommendations included within the audit scope.

The original audit identified seven findings with 20 recommendations. The preliminary follow-up report, issued in September 2025, verified that 14 recommendations had been implemented and six remained in progress.

This final follow-up reviewed the remaining six recommendations. Assessor’s Office management fully implemented all six recommendations previously reported as in progress, including those related to securing county vehicle keys, overtime authorization, and establishing written procedures for employee time approvals.

The final status of the original 20 recommendations is all 20 implemented. The Auditor’s Office has completed two consecutive follow-up audits and will not conduct additional follow-up reviews.

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), the Auditor’s Office monitors corrective actions taken in response to audit recommendations to support continuous improvement across County agencies.

We conducted this follow-up audit in accordance with GAGAS and believe the evidence obtained provides a sufficient basis for our conclusions. We extend our appreciation to Assessor’s Office management for its 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