Preliminary Follow-up Report: An Audit of the Salt Lake County West Jordan Library and Viridian Event Center

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 communication serves as the follow-up report for West Jordan Library and Viridian Event Center subsequent to the original audit report issued in June 2023. The original audit report identified one finding with one recommendation.

The details of our follow-up indicate that West Jordan Library and Viridian Event Center management has fully implemented the recommendation and no additional follow up is necessary.

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 West Jordan Library and Viridian Event Center management and all county stakeholders for their cooperation during this process. The enclosed follow-up audit report summarizes the current status of the recommendation. 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