County Legislative Auditor

Effective April 16, 2020, Jackson County offices in the Jackson County Courthouse at 415 E. 12th Street in Kansas City and the Historic Truman Courthouse at 112 W. Lexington in Independence will be closed to the public through May 15, 2020 in effort to help mitigate the spread of COVID-19 virus. During this closure, any contact or business that you wish to conduct with the County must be done by phone, electronically (email or fax), or regular mail.

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

  1. Develop audit scope and objectives
  2. Conduct fieldwork and analysis
  3. Develop report draft with findings and recommendations
  4. Revise draft based on agency input
  5. Prepare final draft for response
  6. Publish report with response
  7. Present report to Legislature
  8. Report available to public

Methodology for Conducting Reviews

Understand Plan Execute Advise Facilitate Arrow Flow Chart