Legislative Auditor

The Jackson County Auditor's office plays a crucial role in the County Charter's system of checks and balances.

  • The County Auditor objectively evaluates the effectiveness of County activities, operations, services and programs to assure compliance with the County Code as well as Missouri State Statutes.
  • The County Charter dictates that the County Auditor's position be independent of both the Executive and Judicial branches.
  • The County Auditor is appointed by and reports to the County Legislature.
  • The Finance and Audit Legislative Committee oversees the activities of the County Auditor. The Auditor serves essentially as an extension of the legislative branch in an oversight and informational role.

Auditing Process

The Charter grants the Auditor full access to the books and records of every County department. This access, coupled with the office's independence, enables the Auditor to fulfill a Charter-mandated duty of continuously investigating the work of all County departments.

The Auditor's Office supervises the Compliance Review Office to ensure Affirmative Action and Prevailing Wage Contractor Compliance guidelines are followed in Jackson County.

The Office also obtains proposals for Outside Agency Funding.

Types of Work Performed

Performance Audits

Assess program effectiveness and results, operational efficiency, compliance with legal and policy requirements, and evaluation of management and internal controls.

Financial Audits

Assess the integrity and reliability of financial data, internal controls, accounting practices, and compliance with applicable statutes.

Follow-Up Reports

The Legislative Auditor’s Office conducts follow-up audits to determine the progress made in addressing findings identified in previous audits.


To be more informed about pending legislation and other issues coming before them, individual Legislators occasionally request audit research of a limited scope. In addition, department directors occasionally request assistance from the County Auditor’s Office.

Major Steps in the Audit Process

  • Develop audit scope and objectives
  • Conduct fieldwork and analysis
  • Develop report draft with findings and recommendations
  • Revise draft based on agency input
  • Prepare final draft for response
  • Publish report with response
  • Present report to Legislature
  • Report available to public
  • Methodology for Conducting Reviews



An independent assessment of the performance of a program or department evaluating its economy, efficiency, program effectiveness, management controls, and compliance with applicable laws and regulations.


The scope of an audit refers to what organization functions will be included for review as part of the audit. Internal Audit wants to maximize its resources by concentrating on specific significant areas within a department. The audit scope is determined through review of the organization’s functions, discussion with the organization's management and auditor judgments.

If a significant issue is identified during the audit of a department (such as an overpayment to a vendor), the County Auditor expresses the results of its audit work as findings. Findings have certain elements, including criteria or basis for determining that a problem does exist, a condition or situation that was observed, the effect or impact of the condition, and the cause of the problem to the extent that it can be determined. Findings should result in recommendations that resolve the issue and are helpful to the policy makers, management and audited department.

Audit reports are issued to the County Legislature, County Executive, and County auditee.

The County Auditor is appointed by and reports to the County Legislature. The County Charter establishes the position of the County Auditor as independent of the executive and judicial branches and directly responsible to the governing body, the County Legislature.