Salt Lake County Golf Courses 2nd Follow-Up Report

Salt Lake County Auditor

AUDITOR’S LETTER

May 2024
In keeping with generally accepted government auditing standards and Auditor’s Office policy, as authorized by Utah Code, we have a responsibility to monitor and follow up on audit recommendations to ensure county agencies address audit findings through appropriate corrective action and to aid us in planning future audits.

This letter serves as the final follow-up audit report for Salt Lake County Golf Courses. The original audit report was issued in July 2022, followed by a preliminary follow-up report in April 2023. The original audit report identified 8 findings with 30 recommendations. In the preliminary follow-up, the Golf Courses management implemented 18 of the 30 recommendations, 6 were in progress, and 6 were not implemented.

In this final follow-up, 5 findings and 12 recommendations remained to be tested. Golf Course management has fully implemented 9 of the 12 remaining recommendations and 3 were not implemented. Overall, Golf Course management implemented 27 of 30 recommendations and 3 were not fully implemented.

We commend the Golf Course management for their work in implementing our recommendations for monitoring their league credits, documenting refund transactions, and managing their outstanding unearned revenue balances. For the outstanding recommendations, the onus is now on management and those charged with governance to implement the remaining recommendations and mitigate the associated risks.

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 appreciate the leaders and team members at the Golf Division who shared their time and knowledge with us during the audit.

We appreciate the cooperation and assistance provided by all county stakeholders during this audit. Please contact me at 385-468-7200 with any questions.

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