County auditor flags travel-policy lapses in Aging and Adult Services audit; department agrees to fixes

Salt Lake County's auditor presented a brief on an audit of Aging and Adult Services travel and reimbursement practices, identifying several control weaknesses and recommending procedural fixes.

The audit covered travel activity in 2022 and examined a small population of travel events. Auditors found instances of noncompliance with the county travel policy, notably: - Vehicle-mileage reimbursements that did not reflect the policy's cash-in-lieu-of-airfare comparison and, in one case, used an employee's residence rather than the county workplace as the reimbursement start point. - Airfare bookings that were submitted late (within days of travel), missing the county-required airline travel-arrangement form filed with the state travel office, and instances where approval did not meet the recommended lead times for discounts and processing. - Insufficient segregation of duties in some cases where travel coordinators handled both booking and card payments; the auditors recommended the travel coordinator, rather than individual employees, complete certain transactions to improve controls.

Recommendations accepted by management included more frequent training on county travel policy 10-19, ensuring travel coordinators consult the state travel office and include cash-in-lieu documentation when appropriate, designating alternate travel coordinators to avoid batching approvals during absences, and improving the travel-allowance form workflow.

Auditors noted the small sample size (Aging and Adult Services had relatively limited travel) and said the department is already taking steps to implement changes; a six-month follow-up audit was planned to verify compliance.

Provenance: Auditor presentation and Q&A appear in the meeting transcript during the auditor/audit agenda items.