Engineering and Flood Control Secondary Follow-up Audit

AUDITOR'S LETTER

October 2024

In line with generally accepted government auditing standards and the established policies of the Auditor's Office, as authorized by Utah Code Title 17, Chapter 19a, "County Auditor", Part 2, "Powers and Duties", we maintain our responsibility to monitor and ensure that audit recommendations are addressed by county agencies through appropriate corrective action. This is also instrumental in forming our future audits.

This letter serves as the final follow-up audit report for the Salt Lake County Engineering and Flood Control. The original audit report issued in January 2023 identified three findings with five recommendations. In the preliminary follow up, Engineering and Flood Control management implemented two recommendations and three were in progress.

The details of our final follow-up indicate that Engineering and Flood Control management has fully implemented the recommendations. In this final follow-up, two findings and three recommendations remained to be tested. Engineering and Flood Control management has fully implemented three of the three remaining recommendations. Overall, Engineering and Flood Control management implemented five of five recommendations.

We commend Engineering and Flood Control management for their work in implementing our recommendations, which includes sending follow-up statements to customers with an account balance, documenting collection activity efforts, ensuring amounts owed are settled per the contract terms, and performing timely reviews of the "master" balance sheets.

We performed this audit in accordance with Generally Accepted Government Auditing Standards (GAGAS). Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions 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 extend our appreciation to Engineering and Flood Control management and all county stakeholders for their cooperation during this process. The enclosed follow-up audit report summarizes the current status of the recommendations. Should you have any questions or require further discussion, please do not hesitate to contact me at 385- 468-7200.

Chris Harding, CPA, CFE, CIA
Salt Lake County Auditor