Auditor
The audit objectives were to examine Salt Lake County contributions to provide reasonable assurance that:
November 2, 2023
I am writing to formally present the results of our recent audit of Salt Lake County contributions conducted for the period of January 1, 2021, to December 31, 2022. This audit is conducted to provide reasonable assurance that established internal controls regarding contributions are both sufficient and effective in safeguarding contributions from fraud, waste, and abuse, and ensuring that contributions adhere to all relevant fiscal ordinances, policies, and procedures.
During our examination, we identified several significant findings that warrant immediate attention and corrective action. These findings pertain to unclear and inconsistent policies and procedures, a lack of formal processes for gathering and evaluating contribution requests, incomplete record-keeping, and a need for improved separation of duties, among other issues.
We strongly urge the relevant county departments and offices to review and promptly implement the recommendations outlined in the attached audit report.
Addressing these issues is critical for maintaining transparency, accountability, and the proper stewardship of public funds. Failure to act on these recommendations could lead to operational inefficiencies, compliance risks, and potential misappropriation or misuse of funds.
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.
We appreciate the cooperation and assistance provided by all county departments, offices, and stakeholders during this audit. I encourage you to review the detailed audit report enclosed for an in-depth analysis of our findings and recommendations. Should you have any questions or require further clarification, please do not hesitate to contact me directly at 385-468-7200.