In a recent Clay County Commission Business Session held on August 28, 2025, the county's financial health was a key focus, highlighted by the presentation of the annual audit for the fiscal year ending December 31, 2024. Auditor Victor Hurlburt introduced representatives from Hood and Associates, the independent auditing firm responsible for the review.

Michael Keenan, a senior auditor from Hood and Associates, reported that the county received an "unmodified opinion," indicating that the financial statements are fairly presented and free of material misstatements. This clean opinion is the highest rating an auditor can provide, reflecting positively on the county's financial management.

Keenan noted that the audit also examined compliance with federal regulations, particularly concerning the American Rescue Plan Act (ARPA) funding. He revealed that approximately $13.6 million in ARPA funds remain available for expenditure in the coming fiscal years, emphasizing the importance of proper management of these resources.

The audit process did not uncover any significant deficiencies in internal controls or instances of noncompliance with financial regulations. However, Keenan did recommend improvements in financial policies and cybersecurity measures, urging the county to remain vigilant against potential threats, especially in light of recent breaches affecting local governments.

The session concluded with a commitment from the county to consider these recommendations as they implement a new accounting system and enhance their financial practices. The positive audit results and the proactive approach to financial management are expected to bolster community confidence in the county's fiscal responsibility and transparency.