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.
“During our evaluation, nothing came to our attention that would warrant disclosure in this report.”
A limited review (a “financial and compliance report”), not a full audit: the financial statements in it are unaudited.
Source: Crittenden County — Financial and Compliance Report, year ended December 31, 2024 (Arkansas Legislative Audit), page 3.
· From the 2024 report, dated December 18, 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.