🗺 Every page — the whole flow
The votes
Open questionsElections — when, where, howVoter turnoutPriorities boardWhat came of itGet involved
The budget
▶ Take the 2-minute tourThe money trailYour tax bill, explainedGrants — money we could go getWho gets paidWhat the auditors reportedThe receipt — arithmetic checkedThe documentsHow every number is sourcedQuestions people ask — answered from the dataThe plain-words tour
Public needs
Our waterJails & prisons — from holding to buildingWho’s watching — cameras, plate readers, the rulesWho to call — county and state officesFind help
Dead ends & open questions
The docketThe calendarHow complete is this county?
Research for a better county
Receipts by railsFood sovereigntyGrow-opsThe food flywheelThe two potsFeeding the countyThe growing frontierThe grower’s almanacThe $400K blueprintThe research shelfThe precedents
The wider network
All countiesKindred workWhere we sit in the field
How to trust this
Where we standWhat we will never doHow this is securedThe traffic logOur storyReport a problem
Fulton 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 Fulton 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

Fulton County FY2024 ● findings 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: Fulton County — Regulatory Basis Financial Statements and Other Reports, year ended December 31, 2024 (Arkansas Legislative Audit), page 7.

What audits cannot tell you — the honest limits

· From the 2024 report, dated November 20, 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.