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An Audit of Countywide Policies

The primary objectives of this audit were to provide a high-level overview of the county policies, identifying areas where policies may be outdated, not followed, or missing essential signatures. The audit was executed through two distinct analytical efforts:

1) A Comprehensive Review of Each Individual Policy to:

   • Ascertain the most recent date the policy was posted to the County website.

   • Verify whether signatures were recorded on the official policy as viewable by the public.

   • Evaluate whether the policy was aligned with the current functions of the entities involved.

2) Attribute Testing of Five Judgmentally Selected County Policies:

Five policies were chosen for more detailed examination by the Audit Services Division, using judgmental selection.

For the five sampled policies, we engaged with the pertinent agency or agencies, requesting essential documentation identified within the policy, and performed walkthroughs, if applicable. Specifically, for Policy 1303, an on-site inspection was carried out at ten sampled County facilities and/or grounds.

It should be reiterated that while this analysis serves as a representative examination of prevalent issues in individual policies, comprehensive testing of each policy is beyond the scope of this audit.

Scrabble pieces that say Policy. Scrabble pieces that say Policy.

Auditor's Letter


We conducted an audit of Salt Lake County's Countywide Policies to assess their relevance, accuracy, and completeness. Our findings revealed several areas of concern, including outdated policies that reference obsolete divisions or roles, a lack of periodic and consistent review of policies, and missing required approval signatures on published policies. I now present the results of this audit.


Based on our findings, we recommend a comprehensive review and revision of policies that reference outdated responsibilities, a systematic review of all existing county policies within the next two years, and the implementation of a signature approval and review process prior to uploading policies to the County website. Additionally, we recommend that the last review and update be published on the County website.


The implementation of our recommendations will significantly enhance the functionality and integrity of the County's policies. By ensuring that policies are current, accurate, and complete, the County will reduce the risk of dissolution of its control environment and minimize the risk of inaccurate or irrelevant procedures. This will lead to improved clarity and adherence to guidelines, reducing the potential for confusion, mismanagement, or misappropriation of County assets and funds. Coordinated efforts to update these policies are essential to mitigate the identified risks and enhance the overall efficiency and effectiveness of County operations.


We are pleased the Salt Lake County Council agreed to implement all three of our recommendations. 


This performance audit was authorized pursuant to Utah Code Title 17, Chapter 19a, “County Auditor”, Part 2, “Powers and Duties.” We conducted this performance audit in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusion 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 cooperation and assistance provided by all county stakeholders during this audit. Please review the enclosed audit report for detailed findings and recommendations, and feel free to contact me at 385-468-7200 with any questions.