Audit system passes test

A comprehensive new software system in the Salt Lake County auditor's office has passed its first test.

Using an auditing software tool called Audit Command Language, auditors can search every record in a database as well as get easy access to different databases without cumbersome preparation. That may not sound like that big of a deal, but it increases the efficiency and thoroughness of audits by several orders of magnitude, both streamlining the process and making it more comprehensive.

"We are pleased to report that the software does provide the user benefits outlined above, and it is very thorough and incredibly fast in providing answers to well-structured inquiries," interim auditor Sean Thomas wrote in a county payroll audit report released this week.

Auditors reviewed two years of county payroll transactions for the audit, adding up to more than 300,000 records — $242 million in pay. In the past, they would have been able to analyze only a fraction of those.

Welcome news to county officials who were rocked by a seemingly endless string of scandals this summer, the audit was generally positive in its conclusions. It found that vacation and sick leave accrual were accurate, gross and net pay were calculated correctly and "cafeteria plan" contributions were within legal restrictions.

Nevertheless, auditors cautioned that employees earning more than the maximum allowable for their pay grade be reviewed (the health department has the most for permanent employees, the fire department the most for temps), that exempt status and increases in the number of dependents not be allowed simply to temporarily decrease tax withholding, and that redundancies in vendor identification numbers be removed.

It also noted that 26 county vendors had phone numbers and/or addresses that matched those of county employees, usually translating to county employees conducting business with the county outside of their employment.

Even with those problems, however, Thomas pronounced himself happy with the results.

"The county's payroll system, by and large, is functioning effectively and in accordance with federal and state laws and regulations in the areas we examined," he wrote.

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