Clerk of Court outlines audit duties; CRC tables separate commission-auditor review

Tara Green, Clay County Clerk of Court and Comptroller, gave the CRC a high-level overview of the clerk's statutorily required finance and audit duties and described how the office's inspector-general function operates.

Green told the commission that Amendment 10 returned several finance and auditor responsibilities to the clerk's office (implemented in 2020) and that the clerk's office performs pre- and post-audits of county financial activity, oversees the annual external audit process with outside auditors, and conducts internal risk-assessment audits on operations such as fleet management, public-works resurfacing, emergency management procedures and animal services. She said the office also instituted a fraud, waste and abuse hotline to collect allegations for follow-up investigations.

Commission members asked how the clerk's county-auditor role intersects with the commission auditor (an independent position reporting to the Board of County Commissioners). Green said the commission auditor is appointed to the board and that the clerk's inspection and finance duties are distinct; she suggested that mission statements and annual audit plans would clarify responsibilities. Members requested the clerk provide charters and mission statements for the inspector-general and related audit teams.

The CRC voted to table further discussion of the commission-auditor item until the next meeting to invite additional speakers (county manager or the commission auditor) and to review requested documents. The clerk agreed to submit the inspector-general charter and related materials to the CRC staff for the next meeting.