State Auditor Nicole Galloway today released her audit of the Clay County Collector and Property Tax System. Missouri law requires the State Auditor to audit the offices of the County Collector whenever a vacancy occurs. In July 2021, the former Clay County Collector resigned from the office and a new collector was appointed.
The scope of the audit included the work of the office from March 2020 until the date of the former collector’s resignation on July 28, 2021. The audit resulted in a rating of “good.”
Auditors recommended several areas for improvement. Including improvements in controls and procedures over the property tax system, ensuring that written contracts are obtained for all cities and villages using the office for their tax billing and collections, and ensuring that monthly liabilities lists are prepared and reconciled with bank balances.
A complete copy of the audit report is available here.