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Jefferson County, Arkansas · quoted from the reports

What the auditors reported

Arkansas Legislative Audit examines every county and publishes what it finds. This page quotes what the auditors reported about Jefferson County, from its latest report — no verdict added in either direction. What the auditors said is the record; what to make of it is yours.

Read this first — the phrase that gets misread

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.

The verdicts — quoted from the reports

Jefferson County FY2024 ● findings reported

“The result of our tests disclosed instances of noncompliance or other matters that are required to be reported under Government Auditing Standards and which are described in the Report on Internal Control over Financial Reporting section as item 2024-1 and in this section as 2024-2.”

On internal control, the auditors wrote: “We identified certain deficiencies in internal control, described below as item 2024-1, that we consider to be a material weakness.”

Source: Jefferson County — Regulatory Basis Financial Statements and Other Reports, year ended December 31, 2024 (Arkansas Legislative Audit), page 7.

Jefferson County — management letter FY2024 ● findings reported

“During our review of contracts and bids, we noted the following: • Competitive bids were not solicited for residential trash services, as required by Ark. Code Ann. § 14-22-102. The County contracted with a company through December 31, 2024, under a five-year contract that had been extended multiple times since 1994 with an option to renew.”

The auditors also reported these matters to county officials in a separate letter. The letter continues in the report on page 8; parts that concern staff positions are left to the report, since this site doesn’t single out non-elected staff.

Source: Jefferson County — Regulatory Basis Financial Statements and Other Reports, year ended December 31, 2024 (Arkansas Legislative Audit), page 8.

What audits cannot tell you — the honest limits

· From the 2024 report, dated July 14, 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.