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An Audit of Payroll in the Salt Lake County Health Department

The audit objectives were to provide reasonable assurance that the internal controls in place are adequate and effective and that the payroll processes comply with all applicable fiscal ordinances, policies, and procedures. Areas of audit focus included the processes and procedures for the following:

  • Onboarding of new employees
  • Timekeeping
  • Special allowances paid through payroll
  • Overtime and compensatory time
  • Reconciliations of payroll time and expenditures
  • Offboarding of terminated employees
A close-up of a calculator and a pen.

Auditor's Letter

September 19, 2023

I am writing to formally present the results of our recent audit of payroll activities conducted at the Salt Lake County Health Department. This will be the first of a multiple series of payroll audits of various county offices and agencies that will be presented over the next few months.

This audit aimed to assess the accuracy, compliance, and efficiency of payroll processes within the department. During our examination, we identified nine significant findings that warrant immediate attention and corrective action.

We strongly encourage the prompt implementation of these recommendations to enhance the accuracy, compliance, and efficiency of payroll processes at the Salt Lake County Health Department. Failure to address these issues may result in operational disruptions, compliance risks, and potential financial discrepancies.

We appreciate the Health Department’s cooperation and commitment to resolving these findings.

This audit was authorized pursuant to Utah Code Title 17, Chapter 19a, “County Auditor”, Part 2, “Powers and Duties.” We conducted this performance audit in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusion based on our audit objectives.  We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objectives.

We appreciate the cooperation and assistance provided by all county stakeholders during this audit. Please review the enclosed audit report for detailed findings and recommendations, and feel free to contact me at 385-468-7200 with any questions.