What the auditors 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.”

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

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

“The following terms of the agreement were not properly executed: • The agreement was not formally renewed on an annual basis. • The Board did not hold meetings or provide the County with monthly financial statements. • The Chairman of the Board did not properly supervise operations: invoices and timesheets were not approved prior to payment. • The Board did not submit detailed written statements to the County for its respective share of tipping fees.”

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