In this episode of Adventures in Auditing, County Auditor Chris Harding and Internal Auditor Jacob Cantwell explore their review of the Salt Lake County Foundation—a young, growing governmental nonprofit created to help donors support county programs.

Because the Foundation is still in its early stages, the audit focused on whether the right structures, policies, and financial practices were in place to support long-term transparency and public trust. Chris and Jacob discuss what they found, where the Foundation has strong fundamentals, and where clearer processes and safeguards will help it mature into a well-governed, accountable organization.

More importantly, they highlight how leadership responded—agreeing with each recommendation and taking steps to improve training, documentation, financial reporting, and governance. It’s a conversation about building good controls early, addressing small gaps before they become big issues, and strengthening confidence in how public-purpose nonprofits operate.

In this episode of Adventures in Auditing, Auditor Chris Harding and Internal Auditor Jacob Cantwell take listeners inside the Limited Scope Performance Audit of the Salt Lake County Mayor’s Office Administration. Completed in August 2025, this audit examined key financial controls within the Mayor’s Administration—including purchasing cards, asset management, gift cards, GRAMA processes, and timecard approvals.

While not a fraud investigation, the audit identified areas of risk and opportunity for stronger internal controls. Chris and Jacob break down the most notable findings, such as inconsistent documentation of employee recognition gift cards and gaps in asset tracking where nearly one in four sampled assets contained inaccurate information. They also highlight the 24 recommendations issued, the department’s agreement with all of them, and the corrective actions already underway.

Listen to learn more about the fraud that occurred at the Kearns Rec Center daycare facility.

In this episode, Salt Lake County Auditor Chris Harding is joined by Audit Manager Audra Bylund and Internal Auditor Anthony Kournianos to unpack their recent audit of travel expenses within the Mayor’s Office Administration. But this isn't just about receipts and reimbursements—it’s a revealing look at how well-meaning practices can get tangled in outdated or unclear policy.

Together, they explore the challenges auditors faced, including inconsistent approvals, confusing reimbursement processes, and contradictions within the Countywide Travel Policy. With a collaborative spirit and a commitment to improvement, the team discusses how this audit sparked a broader push for policy reform that better reflects real-world operations.

Securing Systems, Supporting People: A Look Inside the CJS Data Access Audit

What does it take to protect sensitive data in a system that serves thousands? In this episode, County Auditor Chris Harding sits down with audit team members Shawna Ahlborn and Anthony Kournianos to unpack their recent review of Salt Lake County’s Criminal Justice Services (CJS).

Together, they explore what it means to balance security with service—how access to sensitive data is managed, what happens when employees leave, and how even small inconsistencies in recordkeeping can have ripple effects. You’ll hear about the behind-the-scenes collaboration with CJS, how early improvements were already underway, and why this audit is as much about people as it is about processes.

In this episode of Adventures in Auditing, County Auditor Chris Harding is joined by audit team members Tammy and Abigail to close out Salt Lake County’s comprehensive payroll audit series. The spotlight is on the Mayor’s Finance Administration Payroll Team—a group praised for their proactive mindset and commitment to continuous improvement. From clarifying oversight roles to strengthening internal controls and documentation, this episode highlights how collaboration and accountability drive real change. Tune in to hear how thoughtful auditing builds stronger systems—and stronger teams.

In this episode of Adventures in Auditing, Salt Lake County Auditor Chris Harding is joined by Senior Auditor Tammy Brakey and Auditor Abigail Dalton to break down the findings from the HR Payroll Audit. 

Chris, Tammy, and Abigail discuss key issues uncovered in the audit, including payroll security risks, missing background checks, undocumented merit increases, and even employees who were either overpaid or never received payments they were owed. They also dive into why these findings matter—not just for county employees, but for taxpayers who fund government operations.

Tune in to learn how the county is fixing these payroll issues, strengthening internal controls, and ensuring every employee gets paid accurately while protecting public funds.

In this episode of Adventures in Auditing, Salt Lake County Auditor Chris Harding sits down with Audit Manager Audra Byland to discuss the recent Aging and Adult Services Travel Expense Audit. While travel expenses may seem like a small piece of the county budget, this audit reveals how minor inefficiencies can add up—and how better oversight can lead to smarter spending.

Chris and Audra break down key findings, including errors in mileage reimbursements, late airfare bookings, missing approval signatures, and improper use of purchasing cards. They also discuss how Aging and Adult Services is implementing the recommended improvements and why these changes matter for accountability and responsible use of taxpayer dollars.

Tune in for an insightful look at how audits help government agencies fine-tune their processes, reduce waste, and ensure public funds are spent wisely.

In this episode, we dive into Salt Lake County Auditor’s recent payroll audit findings, which span 12 different agencies with over 200 tests conducted. Through these audits, the team identified 120 issues and made 192 recommendations aimed at strengthening operations and maintaining transparency.

Our auditors share insights on why payroll audits are critical for a county with a workforce of around 7,500 employees and a payroll that exceeds $270 million. With a wide range of roles, from attorneys to lifeguards, it's crucial to ensure consistent, accurate payroll practices across agencies.

Tune in to hear about audit findings, including employees paid after termination, subordinates approving supervisors' time, and challenges with cell phone reimbursement policies. We also discuss risks such as inadequate access control and the need for a unified payroll manual, as well as the role of “tone at the top” in preventing shared logins and ensuring policy compliance.

Finally, our team offers recommendations to enhance operations through policy updates, consistent monitoring, and ongoing training. This episode provides a transparent look at how our audits help improve accountability and efficiency across Salt Lake County.

The Salt Lake County Auditor’s Audit Services Division completed an
audit of the Salt Lake County Health Department Payroll Operations
for the period of September 1, 2021, to August 31, 2022. The audit was
performed in conjunction with a Countywide Audit of Payroll Operations,
focusing on Mayor’s Finance Administration (Payroll Administration),
Human Resources, and twelve County Agencies.

For the audit period, the Health Department’s payroll encompassed a
workforce of 756 employees, with cumulative earnings of $32 million.

The Salt Lake County Auditor’s Office Audit Services Division recently completed an audit focusing on deferred revenue and pre-paid goods and services within select Salt Lake County agencies. 

Deferred revenue represents money collected in advance for goods and services that have yet to be delivered. While it is a normal part of business operations, it comes with certain risks that require careful management. For example, in Salt Lake County, we collect funds in advance for things like gift certificates, venue rentals, memberships, and even permits for monuments and Farmer’s Market vendors. If these goods or services are not provided as promised, the county is obligated to either deliver them at a later date or refund the money. Failure to properly track and account for these obligations can lead to financial inaccuracies and legal challenges. This could erode public trust and potentially lead to financial shortfalls, affecting the county’s ability to fund other essential services.

Chair Newton joined us to share what got her interested in public service, her priorities on the Council, and how audits help her as a policy maker.

The Auditor's Office recently completed an audit of Countywide Policies.

This week residents are receiving their Notice of Valuation and might have questions on how to file an appeal of the market value. Our guest today is Pam Rivas who helps taxpayers through this process.

Join us as we discuss the recent audit of the West Jordan Library and Viridian Event Center.

Have you ever wondered what goes into the audit process and how audits are chosen?

If so, this episode is for you!!!

Learn more about the audit of the Larry Miller Softball Complex and the audit process.