A final follow-up report released October 12, 2026, has concluded the audit cycle for recommendations regarding Salt Lake County Flood Control and Engineering Services payroll. The report serves as the secondary follow-up to an original audit issued in October 2024.
The final review addressed four remaining recommendations from the initial audit. Flood Control and Engineering Services fully implemented recommendations 3.1 and 3.2, which involved establishing written policies and procedures for verifying retroactive payments and leave payouts, as well as creating a documentation retention system for payroll-supporting documentation.
Two additional recommendations were closed during this review. Recommendation 5.1 was closed after the County's PeopleSoft Employee Self Service process allowed employees to submit W-4 information electronically, and the department established written W-4 processing procedures. Recommendation 5.2 was closed because W-4 information is now maintained in PeopleSoft, making a separate retention process unnecessary.
Of the original 13 recommendations issued during the initial audit, 10 have been implemented and two have been closed. One recommendation remains unimplemented. Recommendation 2.2, which concerned two-factor authentication for badge-based timekeeping, was reported as not implemented in a February 2026 preliminary follow-up and was not retested during this final review.
Management previously stated that they considered the option for two-factor authentication but determined it was not practical or financially viable. The Auditor's Office stated it has completed two follow-up audits and does not plan further follow-up regarding this specific recommendation.
The secondary follow-up was conducted under the authority provided by Utah Code Title 17, Chapter 69, Part 3. The original audit was performed in accordance with Generally Accepted Government Auditing Standards (GAGAS).
The final report was issued by Salt Lake County Auditor Chris Harding, CPA, CFE, CIA.
