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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.