Adventures in Auditing

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Salt Lake County Auditor Chris Harding and auditor Anthony Kournianos discuss the audit of the County’s 20-year-old agreement with Discovery Gateway. They cover missed preventative maintenance on life-safety systems, late financial reporting, an outdated building assessment, and what the County is doing next.

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County Auditor Chris Harding sits down with auditors Jacob Cantwell and Anthony Kournianos to walk through the audit of Salt Lake County Fleet Management, requested by the County Council.

The audit covered calendar year 2025 and reviewed 147 fleet vehicles at the Government Center, including 22 take-home vehicles, plus the 11-vehicle motor pool. The team explains how fleet vehicles differ from the motor pool and what each is used for.

The episode covers:

• A motor pool that's too big: Seven of the 11 motor pool vehicles weren't used at all in 2025, and none of the vehicles was used more than 5% of the time. Fleet Management was already working to shrink the pool.
• Utilization: About 54% of fleet vehicles fell below the 6,000-mile annual threshold. Most agencies gave reasonable explanations, but many didn't document their reviews. The discussion covers why mileage alone may not fit every department, and how work orders or hours of use could be better measures.
• Data reliability: The utilization reports are compiled by hand, and the team found odometer and location records that didn't match across systems. Fleet expects its new management system to resolve most of these issues.
• Take-home and out-of-county paperwork: A low-risk finding about missing, late, or incomplete forms.

The audit found four findings and ten recommendations, one rated high risk. It found no evidence of fraud or unauthorized vehicle use, and Fleet Management agreed with all recommendations.

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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.

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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.

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

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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.

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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.

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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.

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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.

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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.