The Salt Lake County Health Department has fully implemented four of ten recommendations from an audit of travel expenses, according to a preliminary follow-up report published October 20, 2026.
The report, which follows an original audit from December 2025, notes that five recommendations remain in progress and one recommendation could not be tested.
The recommendations that have been fully implemented address traveler signatures, required approval signatures on the Request for Travel Allowance Form, the electronic retention of completed travel documentation, and the documented internal review of travel forms with supporting documentation. The report stated that some of these recommendations were implemented through alternative controls that sufficiently addressed the underlying risks.
Five recommendations remain in progress. These include establishing written procedures to prevent self-approval of travel, ensuring all travel coordinators and approvers complete required training, and creating written procedures for retaining GSA rate documentation. Additionally, management is working on a standardized process or checklist for retaining GSA rates, airfare quotes, and other required supporting documentation, as well as incorporating an acknowledgment of Countywide Policy 1019 into annual travel training. Management reported that corrective action has begun for these items, but more work is required before implementation can be verified.
Auditors were unable to test one recommendation concerning the documentation of reasons for late travel submissions. While management established a requirement for documenting late submissions, none of the travel packets sampled during the scope period were submitted late. Consequently, auditors could not determine if the requirement operated as intended. This recommendation is scheduled to be reassessed during a secondary follow-up.
The original audit, issued in December 2025, identified four findings and ten recommendations. This monitoring of corrective actions is conducted by the Auditor's Office to support continuous improvement across County agencies, 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 will conduct a secondary follow-up no earlier than April 2027 to assess the status of the six remaining recommendations.
