Clay County Commission Audit Committee Meeting November 10, 2026

Clay County, Missouri Audit Committee meeting, November 10, 2026: The committee reviewed the county auditor’s first proposed internal audit plan for 2027, comprising nine possible audits and an annual state-audit follow-up. A proposed procurement audit would examine the purchasing process from requisitions through purchase orders and invoices, including compliance with state law, bid and proposal committee procedures, contract terms, and opportunities to improve efficiency and fairness for vendors. The discussion covered the county’s Munis contract module and a separate purchasing software tool for managing bids that has been contemplated for the next year’s budget. Committee survey responses appeared to rank procurement as the highest audit priority, though the results were preliminary. No contract awards, spending approvals, or formal votes were recorded.

Other proposed audits included county AI use, law-enforcement surveillance, third-party software security, park supply inventory, and overtime. Members discussed the scope and value of these audits; the auditor said the plan would be refined based on feedback, resources, and available evidence, then formally presented and communicated to the public and commission. The meeting made no changes to procurement rules or policy; the proposed procurement review could inform future improvements to purchasing controls and vendor-facing processes.