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Clay County auditor reports follow-up to state audit; recommends formal audit charter and peer review
Summary
County Auditor Victor Hurlburt reported a follow-up to a prior State Auditor review of the county clerk's office, saying three of four prior findings are resolved, the office received a 4-of-5 rating, and staff will propose an audit charter, annual plan and peer review to strengthen internal audit functions.
Clay County Auditor Victor Hurlburt presented a follow-up to the State Auditor's earlier review of the county clerk's office and outlined next steps for the county's internal audit function.
Hurlburt said the original State Auditor reviews (conducted between 2020 and 2022 following a citizen petition) identified four issues in the clerk's office, primarily involving sequencing of receipts, voided transactions, transmittal of deposits and endorsements. "We gave 4 out of 5 stars for the overall rating," Hurlburt said, adding that the county's follow-up work shows three of the four items are now resolved. He said the remaining concern relates mainly to how the current financial system reports voided transactions when deposit reports are generated.
Hurlburt recommended several organizational steps to strengthen oversight: drafting a formal audit charter, building an annual audit plan and potentially forming an audit committee for commission input. He also said the auditor's office plans to seek a peer review by year-end, which would be a first for Clay County's audit function.
Commissioners thanked the auditor for improving transparency and for demonstrating how citizens can access reports online. Commissioner Whittington recalled leading the original citizen petition eight years earlier and praised the follow-up work.
Hurlburt noted that improvements include timely deposit transmittals (twice a week) and endorsed checks; he recommended running deposit reports for entire reporting periods to ensure voided transactions appear in documentation. The commission did not take formal action during the report but indicated support for further steps to institutionalize internal audit processes.
