Victor S. Hurlbert, CIA, CGAP, Clay County Auditor

Victor S. Hurlbert, CIA, CGAP, Clay County Auditor As a veteran, Reservist, and Northlander, I am proud to work for only the people to hold government accountable.

In our third follow-up audit of the citizen-petitioned State Audit, we covered the Public Administrator and specifically...
09/02/2026

In our third follow-up audit of the citizen-petitioned State Audit, we covered the Public Administrator and specifically ward cash disbursements. The State Audit finding in 2020 recommended better documentation of such cash disbursements of ward assets.

During our review, we noted that this issue has lost a lot of relevance. For example, back in 2018, there were 159 cash disbursements from ward bank accounts for their care. In 2024 there were 0, then 6 in 2025, and only 1 so far in 2026. When those took place, they were adequately documented without exception.

Today, checks and debit cards for each ward are instead primarily used as the major tender type. We tested internal controls for those processes and consider them well designed and functioning appropriately.

As a result, we awarded 5 stars out of 5 for this audit and assess the State Audit finding to be resolved. This is our first 5 star awarded since the Prosecutor change audit in 2023. We commend the Public Administrator and staff for their cooperation and commitment to clear audit trails over ward financial transactions.

The full report can be found here:

claycountymo.gov/DocumentCenter/View/3055/2026-Follow-Up-of-State-Audit-of-Public-Administrator-Final-9-1-2026

The fiscal year 2025 external audit of the financial statements is complete with an Unmodified Opinion and no findings.W...
08/06/2026

The fiscal year 2025 external audit of the financial statements is complete with an Unmodified Opinion and no findings.

We rebranded the summary "Popular Annual Financial Report (PAFR)" to a more sensible "Taxpayer's Annual Financial Brief".

There, the public can see the County's net position (assets - liabilities) increased 11.1% to $163.2 million. Some 65.4% of net position is not readily liquid as it represents $106.7 million of net investment in capital assets.

Still, for context, net position is 110% of the County's 2026 operating expenditure budget ($148.6 million). Further, fund balances increased 2.7% to $62.3 million on account of a surplus of $1.7 million in revenues above expenditures.

Fund balances are therefore 41.2% of the 2026 operating budget. Yet, unassigned fund balances of $28.6 million are 19.2% of budget. Unrestricted net position of $26.9 million is similarly 18.1% of budget.

All this to say, the County's financial condition is strong, yet challenges of course remain. Particularly with funding ongoing fixed personnel costs from a tax burden comparatively lower than similar county governments.

You can read the Taxpayer's Brief here:

claycountymo.gov/DocumentCenter/View/3018/Clay-County-Missouri-2025-Taxpayers-Annual-Financial-Brief-PAFR

Third follow-up County audit of State Audit recommendations is underway. This time concerning the Public Administrator D...
07/31/2026

Third follow-up County audit of State Audit recommendations is underway. This time concerning the Public Administrator Department. Specifically, documentation of cash disbursements from ward accounts as conservator.

We've already heard from many constituents providing important information concerning this department's needed work. This audit is separate from the broader guardianship audit performed in 2024 to early 2025.

If you have additional concerns to share related to the scope of cash disbursements, please contact the Auditor's Office. Your communication is confidential under Auditing Standards.

You can learn more about the Public Administrator here:

https://www.circuit7.net/pubadmin

Second State Audit follow-up report released, this time on the Recorder of Deeds.The 2020 State Audit report highlighted...
07/27/2026

Second State Audit follow-up report released, this time on the Recorder of Deeds.

The 2020 State Audit report highlighted how the Recorder pays for underground cave storage with the restricted Recorder Fund, but other departments and offices use the space to keep their own records and files.

In response to the finding to better ensure all uses of the site are for archiving, preserving, and storing records only, the Recorder of Deeds offered to strike interdepartmental agreements documenting the eligibility.

During our follow-up, however, we found only one such agreement on file out of five non-Recorder offices and departments. There were also physical items that don't clearly appear to be records and their preservation.

As a result, we are now recommending the Recorder complete all remaining agreements with other offices and departments. Otherwise, there should be reimbursement of the Recorder Fund for any non-Recorder storage.

Alternatively, the County could take on the lease and have the Recorder pay for just its portion. The follow-up therefore brings the matter back to management's attention.

We awarded 4 out of 5 stars for the Recorder's cooperation and significance of the finding's impact.

The full audit report can be found here: claycountymo.gov/DocumentCenter/View/2994/2026-Follow-Up-of-State-Audit-of-Recorder-of-Deeds-7-27-26

Once an audit is released, there's sometimes the thought that it'll just collect dust and be ignored. That can certainly...
07/17/2026

Once an audit is released, there's sometimes the thought that it'll just collect dust and be ignored. That can certainly be the case, unless the recommendation status is tracked.

To that end, we've placed an Audit Recommendation Status report on the Auditor website. There, taxpayers and others can see accountability in action with regular updates.

With the proposed corrective actions by auditees monitored, there is better chance of producing change. This step by the Auditor's Office further reflects another best practice in the profession of internal auditing.

Onward.

You can now find updates of which audits are in progress with our new audit tracker! The chart shows not only which repo...
07/13/2026

You can now find updates of which audits are in progress with our new audit tracker!

The chart shows not only which reports have been completed YTD, but also which are to come according to the annual audit plan and which are underway--along with the status.

Up next, measuring how well auditees are implementing audit recommendations to correct findings.

Yet another step to improve the internal audit function.

You can view the tracker here:

www.claycountymo.gov/243/Auditor

Follow-up audit launched today of the Recorder of Deeds. This is the 3rd in a series of follow-up audits focused on how ...
07/07/2026

Follow-up audit launched today of the Recorder of Deeds. This is the 3rd in a series of follow-up audits focused on how the County is performing in response to the citizen-petitioned State Audit (several reports issued from 2020-2022) recommendations. The particular report on the Recorder of Deeds Department was released in the summer of 2020.

The follow-up audit of the County Clerk was already released and that of the Collector (also a management change audit) is underway.

Please reach out to the Auditor's Office with any concerns or tips. More information about the Recorder of Deeds can be found here:

https://www.claycountymo.gov/253/Recorder-of-Deeds

Possible County Auditor seal/logo. Thoughts?
06/30/2026

Possible County Auditor seal/logo. Thoughts?

We have officially launched an audit of the Clay County Collector’s Department. There is a pending retirement of the cur...
06/25/2026

We have officially launched an audit of the Clay County Collector’s Department. There is a pending retirement of the current Collector and job posting for the new Manager of Revenue (County Collector) online.

As a result, a change audit is crucial to provide assurance of account balances to the new Collector. The audit can also offer recommendations for improvement. Further, it generally shines a light on this vital County function.

The Collector is responsible for accurately collecting and then distributing hundreds of millions of property taxes to mainly other local governments every year. There are a plethora of nuances to the job that make it rather complex, but nevertheless important.

This audit will like take several months on account of its depth. It'll cover the tax years 2022-2025 and consider prior State Audits for reference.

If you have information to share, you can do so confidentially at:
https://www.claycountymo.gov/requesttracker.aspx

The first in a series of follow-up audits to the citizen-petitioned State Audit is complete. This one focused on the Cou...
06/22/2026

The first in a series of follow-up audits to the citizen-petitioned State Audit is complete. This one focused on the County Clerk, with its corresponding State Audit Report issued in April 2020.

We awarded 4 out of 5 stars with only one recommendation for improvement. Voided transactions could be better documented and communicated for audit trails. Steps are already being taken to remediate the issue.

Otherwise, we found improvement since the State Audit's "Good" rating at the time. Areas of improvement include sequential receipts, timely transmittal of deposits, and proper endorsement of checks.

The full report can be found here:

claycountymo.gov/DocumentCenter/View/2961/2026-Follow-Up-of-State-Audit-of-County-Clerk

Address

201 West Capitol Avenue
Jefferson City, MO

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