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.
“Code Ann. §§ 22-9- 201 - 22-9-203.”
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: Conway County — Financial and Compliance Report, year ended December 31, 2024 (Arkansas Legislative Audit), page 3.
· From the 2024 report, dated January 20, 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.