Salt Lake County Arts & Culture has addressed the remaining recommendations from its payroll audit, according to a report published September 16. The secondary follow-up report concludes the audit cycle for the recommendations originally identified in July 2024.
The final follow-up reviewed 10 recommendations that were previously reported as in progress. Arts & Culture implemented eight recommendations involving payroll reconciliation, timecard approvals, segregation of duties, termination-related network access, retroactive pay and final payout procedures, overtime and compensatory time controls, and payroll documentation. Two additional recommendations were closed.
Recommendation 2.3 was closed after Arts & Culture established documented procedures. While some documentation required by internal procedures was not retained, testing confirmed that time entries and modifications were appropriately authorized and supported. Recommendation 5.2 was closed due to partial implementation confirmed during a preliminary follow-up and the absence of applicable retroactive pay or final payout transactions during the secondary follow-up audit period.
The final status of the 26 original recommendations is 24 implemented and two closed. Because the Auditor’s Office has completed two follow-up reviews, no additional follow-up work is planned on the remaining recommendations. The original audit was conducted in accordance with Generally Accepted Government Auditing Standards (GAGAS).
