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Lafayette 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 Lafayette 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

Lafayette County FY2024 ● findings reported

“Noncompliance with state law and accepted accounting practices was noted in the office of County Judge. County Judge Fixed asset records were not properly maintained, as required by Ark. Code Ann. § 14-25-106; additions and deletions were not recorded.”

A limited review (a “financial and compliance report”), not a full audit: the financial statements in it are unaudited.

Source: Lafayette County — Financial and Compliance Report, year ended December 31, 2024 (Arkansas Legislative Audit), page 3.

What audits cannot tell you — the honest limits

· From the 2024 report, dated November 4, 2025. 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.