Preliminary Follow-up Report: A Special Audit of Salt Lake County Solid Waste Management

AUDITOR’S LETTER

January 2025

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 communication serves as the preliminary follow-up report for the Special Audit of Solid Waste Management subsequent to the original audit report issued in January 2023. The original audit report identified six findings with 15 recommendations.

The details of our follow-up indicate that Solid Waste management has fully implemented 14 of the 15 recommendations and one was in progress.

We appreciate the significant progress made so far and recognize the effort involved in reaching this point. Fully implementing all recommendations is a crucial step, and we are confident in the continued commitment to this goal. To ensure the completion of the remaining recommendation, a secondary follow-up audit is planned for 2025. Thank you for your ongoing dedication and collaboration.

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 Solid Waste 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