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, Treasurer, and Assessor. County Judge During our examination of construction contracts, we noted the County did not comply with requirements contained in Ark. Code Ann. § 22- 9-203: • The contract for reroofing the Miller County Health Unit was executed prior to the County advertising for bids.”
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: Miller County — Financial and Compliance Report, year ended December 31, 2024 (Arkansas Legislative Audit), page 3.
· From the 2024 report, dated May 26, 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.