Preliminary Comply with-up: An Audit of Aging and Adult Services Travel Expenses – Auditor

Auditor’s Letter

June 3, 2026

In accordance with Generally Accepted Government Auditing Standards and the established insurance policies of the Auditor’s Office, as licensed by Utah Code Title 17, Chapter 69, “County Auditor,” Part 3, “Powers and Duties”, we keep our accountability to observe and be sure that audit suggestions are addressed by county companies by means of applicable corrective motion. This course of can be instrumental in shaping future audits.

This is the preliminary follow-up report for An Audit of Aging and Adult Services Travel Expenses, initially issued in January 2025, which recognized six findings with 13 suggestions.

Management cited employees turnover as the first cause that every one 13 suggestions stay in progress. Our evaluation interval was November 1, 2025, by means of April 30, 2026. The standing of every suggestion is as follows:

• 9 suggestions (69%) stay in progress, with Aging & Adult Services actively workingtoward a revised goal implementation date of July 1, 2026.
• 4 suggestions (31%) stay in progress; nevertheless, administration reported theserecommendations as applied on March 31, 2026. Due to the latest implementation date,ample transaction historical past was not obtainable to carry out significant audit verification testingduring this observe up evaluation.

All verification testing might be deferred to the secondary follow-up audit, scheduled no sooner than December 2026.

We carried out this audit in accordance with Generally Accepted Government Auditing Standards (GAGAS). Those requirements require that we plan and carry out the audit to acquire ample, applicable proof to supply an affordable foundation for our findings and conclusions primarily based on the audit targets. We consider the proof obtained meets these necessities.

We lengthen our appreciation to the leaders and employees of Salt Lake County Aging and Adult Services for his or her cooperation.

Should you’ve any questions or want to talk about the report additional, please don’t hesitate to contact me at 385-468-7200.

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