Read this before reading any Arkansas audit: county and city reports carry a technical 'adverse opinion' on GAAP grounds because Arkansas law has them keep books on a simpler 'regulatory basis.' That phrase appears in every such audit in the state and signals the accounting format — not wrongdoing. A report is 'clean' or not in its findings, deficiencies, and noncompliance sections, which is what this page quotes.
“Noncompliance with state law and accepted accounting practices was noted in the offices of County Judge and Sheriff and Tax Collector. County Judge The County disbursed $6,548 for meals, gifts, and door prizes for an appreciation banquet for first responders, volunteers, and families. Although the County collected donations of $3,675 for the banquet, an additional $3,977 in County funds was disbursed, in apparent conflict with Ark. Const.”
A limited review (a “financial and compliance report”), not a full audit: the financial statements in it are unaudited. The letter continues in the report on page 3; parts that concern staff positions are left to the report, since this site doesn’t single out non-elected staff.
Source: Calhoun County — Financial and Compliance Report, year ended December 31, 2024 (Arkansas Legislative Audit), page 3.
· From the 2024 report, dated February 5, 2026. Read by machine from the report’s text; the quotes are the auditors’ words. Older reports, and the separate federal (single) audits, aren’t on this page yet.
· Arkansas alternates between full audits and limited “financial and compliance” reviews; each line says which this is.