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Cleburne 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 Cleburne 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

Cleburne County FY2024 ✓ no findings reported

“The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.”

On internal control, the auditors wrote: “During our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses.”

Source: Cleburne County — Regulatory Basis Financial Statements and Other Reports, year ended December 31, 2024 (Arkansas Legislative Audit), page 6.

Cleburne County — management letter FY2024 ● findings reported

“Our review of Cleburne County Library expenses from January 2022 through August 2025 revealed unauthorized and questionable disbursements totaling $80,537 due to a general lack of oversight within the Library, by the Library Board, and by the County. Purchases totaling $73,068 were made without a documented business purpose for items such as power tools and batteries, night vision goggles, first aid supplies, home décor, camping supplies, clothing, grocery items, etc. , that appear to be for personal use. Also, we selected non-consumable purchases totaling $33,042 to sight and could only account for purchases totaling $2,636.”

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: Cleburne 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 December 9, 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.