CLAY COUNTY, MISSOURI: Single Audit Reports and Findings
CLAY COUNTY, MISSOURI filed 10 single audits between 2016 and 2025; the most recently observed auditor is Hood & Associates CPAs, PC (2025), and the 2025 report lists 0 findings. Data as of 2026-09-18.
Data as of Sep 18, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; CLAY COUNTY, MISSOURI is recorded in LIBERTY, Missouri under EIN 446000477, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-12-31 | $12,273,868 | $1,000,000 | Hood & Associates CPAs, PC | 0 | — | 2025-12-GSAFAC-0000425774 |
| 2024 | 2024-12-31 | $10,402,261 | $75,000 | Hood & Associates CPAs, PC | 0 | — | 2024-12-GSAFAC-0000379834 |
| 2023 | 2023-12-31 | $9,803,254 | $750,000 | Hood & Associates CPAs, PC | 0 | — | 2023-12-GSAFAC-0000052067 |
| 2022 | 2022-12-31 | $22,123,761 | $750,000 | Hood & Associates CPAs, PC | 0 | — | 2022-12-CENSUS-0000152771 |
| 2021 | 2021-12-31 | $10,057,158 | $750,000 | Hood & Associates CPAs, PC | 0 | — | 2021-12-CENSUS-0000152771 |
| 2020 | 2020-12-31 | $30,243,943 | $907,318 | COCHRAN HEAD VICK & CO., P.C. | 0 | — | 2020-12-CENSUS-0000152771 |
| 2019 | 2019-12-31 | $965,192 | $750,000 | COCHRAN HEAD VICK & CO., P.C. | 0 | SD | 2019-12-CENSUS-0000152771 |
| 2018 | 2018-12-31 | $1,340,132 | $750,000 | COCHRAN HEAD VICK & CO., P.C. | 0 | SD | 2018-12-CENSUS-0000152771 |
| 2017 | 2017-12-31 | $2,053,456 | $750,000 | RSM US LLP | 0 | SD | 2017-12-CENSUS-0000152771 |
| 2016 | 2016-12-31 | $3,051,901 | $750,000 | RSM US LLP | 1 | SD | 2016-12-CENSUS-0000152771 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $8,546,957 | No |
| 16.753 | CONGRESSIONALLY RECOMMENDED AWARDS | $2,078,139 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $736,211 | Yes |
| 93.563 | CHILD SUPPORT SERVICES | $245,404 | Yes |
| 16.922 | EQUITABLE SHARING PROGRAM | $173,050 | No |
| 81.128 | ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) | $78,540 | No |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $75,913 | No |
| 97.042 | EMERGENCY MANAGEMENT PERFORMANCE GRANTS | $59,053 | No |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $57,617 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $49,225 | No |
| 20.607 | ALCOHOL OPEN CONTAINER REQUIREMENTS | $40,539 | No |
| 21.032 | LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND | $40,220 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $25,774 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $23,105 | No |
| 20.600 | STATE AND COMMUNITY HIGHWAY SAFETY | $11,727 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $11,403 | No |
| 20.607 | ALCOHOL OPEN CONTAINER REQUIREMENTS | $10,465 | No |
| 16.607 | BULLETPROOF VEST PARTNERSHIP PROGRAM | $7,842 | No |
| 20.106 | AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS | $1,531 | No |
| 20.607 | ALCOHOL OPEN CONTAINER REQUIREMENTS | $1,153 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
The most recent report lists no finding.
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits CLAY COUNTY, MISSOURI now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “CLAY COUNTY, MISSOURI Single Audits and Findings (MO).” https://getauditradar.com/single-audits/mo/clay-county-missouri-446000477/. Data as of 2026-09-18.