The Auditor is responsible for the accounting of transactions of the County in accordance with Generally Accepted Accounting Principles (GAAP).

The Clay County Auditor may perform audits or reviews of any of the Clay County offices or departments.  Other significant duties include performing an annual inventory of the County's capital assets.  

Additionally, the Auditor's office reviews all accounts payable activities for all funds and verifies compliance with the budget approved by the County Commission.

The Auditor's office verifies activity in the County offices of Collector, Clerk, and Recorder of Deeds--as well as other accounts receivable. 

Finally, the Auditor's office assists the County Administrator in preparation of the annual budget. 


Reports by Auditor of Clay County Offices and Departments

2023 Emergency 911 Communications Fund Review

2023 Prosecutor Officeholder Change Performance Audit


2022 Seventh Circuit Court Financial Activity Performance Audit

2022 Annual Capital Assets Inventory Review

2022 Timecard Approvals Performance Audit

2022 Road District Settlements Review


2021 Assessor Officeholder Change Performance Audit

2021 Paradise Pointe Golf Complex Review

2021 Sheriff Officeholder Change Review


2020 KCTA Performance Audit

2020 Payroll Review

2020 Finance Department Review

2020 General Fund Levy Review

2020 County Counselor Review

2020 Budget Trends Review

2020 P-Cards Review

2020 Official Actions Review 

2020 Highway Department Performance Audit

2020 Utility Payments Review


2019 Financial Audit of MoWIN(JAG) and HIDTA Federal Grants

2019 Examination Engagement of Midwest National Air Center (MNAC)

2019 Attestation Engagement of 2018 COPs

2019 Treasurer Officeholder Change Review

2019 Cash Handling Performance Audit of Parks Department

2019 Attestation Engagement of Purchasing Contracts


Monthly Cash Basis Auditor's Reports




County Vendor Payments Report


County Credit Cards (P-Cards) History


Clay County, Missouri Annual Audited Financial Statements





Clay County, Mo.

Contact Us

Clay County Auditor
Victor S. Hurlbert, CGAP

Clay County Courthouse
1 Courthouse Square
Liberty, Missouri 64068
Phone: (816) 407-3590
Fax: (816) 407-3591
E-Mail the Auditor


***Also whistleblower hotline and audit ideas***

Hurlbert Victor.jpg