A performance audit released November 3 revealed weaknesses in asset tracking, inventory accuracy, and recordkeeping for several agencies at the Salt Lake County Government Center. The report, which reviewed operations from January 1, 2024, through June 30, 2025, identified high-risk areas regarding countywide oversight, asset inventories, and record accuracy.
The audit focused on Mayor’s Financial Administration (MFA) processes and asset management practices at four agencies: Behavioral Health Services, the Clerk’s Office, the Health Department, and Information Technology. Investigators found that MFA lacked signed 2024 capital asset inventory acknowledgement forms for the four agencies reviewed, though Information Technology maintained its own copy. Additionally, MFA could not demonstrate that capital assets were tagged and recorded in a timely or accurate manner because it did not track when PM-4 forms were distributed or if agencies returned them.
Onsite verification revealed significant discrepancies in asset locations and records. At the Health Department, auditors could not locate 3 of 12 sampled capital assets and 17 of 22 sampled controlled assets. The Clerk’s Office could not locate 5 of 9 sampled capital assets. At Information Technology, 9 of 11 sampled capital assets were found at locations different from those recorded in official files. Furthermore, 116 of 131 sampled controlled asset purchases at the Health Department could not be matched to the controlled asset inventory list, and 18 of 39 sampled purchases at Information Technology were also unmatched.
The report also highlighted gaps in documentation during employee terminations. At Behavioral Health Services, documentation showing assigned assets were returned was unavailable for 33% of tested terminations. The Clerk’s Office reported missing documentation for 50% of tested terminations, while the Health Department provided no required signed asset inventory forms for any of 21 sampled terminated employees. At Information Technology, documentation supporting asset accountability was unavailable for 75% of applicable terminations tested.
The audit was conducted as Salt Lake County prepares to relocate government operations to a new campus in Midvale. Auditors suggested that the planned open work environment at the new campus makes investing in a countywide asset management solution critical to reduce the risk of asset loss and unauthorized activity.
The Auditor’s Office will conduct a follow-up review no earlier than six months after the issuance of the report to assess the effectiveness of corrective actions. All reviewed agencies agreed with the audit recommendations and outlined various plans for implementation, including updates to procedures and software upgrades.
