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County auditor finds payroll control gaps; mayor’s finance agrees to 22 recommendations
Summary
An audit of county payroll operations identified gaps in oversight authority, security of check printing materials and gift‑card controls. County management agreed to all 22 recommendations and has implemented about half already, auditors said.
Salt Lake County's internal audit team presented results of a county‑wide payroll audit to the council, identifying weaknesses in oversight, physical security of payroll printing materials and gift‑card controls, and recommending standardization and stronger review procedures.
The audit team said agency payroll practices varied across county departments and that gaps in policy and enforcement increased the risk of payroll errors. "Forty‑seven percent of the agency level findings throughout our audit... were determined to be linked to gaps in Salt Lake County payroll policies and procedures," a senior auditor said.
Key findings and recommendations included: - Establishing enhanced oversight authority so the mayor's financial administration (MFA) can review, enforce and standardize payroll practices across agencies. - Securing payroll check stock and MICR (magnetic ink character recognition) printing equipment in county facilities instead of at employees' homes; auditors said those items were returned and risks mitigated. - Strengthening segregation of duties and documented reconciliations for the county's employee gift‑card program and implementing independent review of inventory reconciliations.
Auditors said MFA agreed to all 22 recommendations and had implemented 12 by the time of their management response. The audit team plans follow‑up work no earlier than six months to verify implementation.
Why it matters: payroll accuracy and internal controls affect county finances and employee pay. Auditors said more consistent policies and MFA oversight would reduce avoidable payroll mistakes and strengthen accountability.
Ending: county auditors praised MFA for a rapid management response and said follow‑up audits will verify whether recommendations are fully implemented.
