State audit of Jefferson County finds repeat bidding violations, solar panels paid for in 2021 but never installed

PINE BLUFF — Jefferson County paid $305,694 for solar panels more than five years ago that have never been installed, misclassified nearly $900,000 in spending, and repeatedly failed to seek competitive bids on contracts, according to a state audit of the county’s 2024 finances that became public this week.

The findings are contained in Jefferson County’s audit report for the year ended Dec. 31, 2024, prepared by Arkansas Legislative Audit and dated July 14, 2026. The report was released when it went before the Legislative Joint Auditing Committee’s standing committee on counties, which met Thursday, Aug. 13, in Little Rock. Several of the issues were repeat findings that auditors had flagged in the county’s previous report.

Solar panels paid for, never installed

Among the most striking findings: on Feb. 10, 2021, the county paid $305,694 for the installation of solar panels on three county buildings. As of the report date, more than five years later, the panels still had not been installed. Auditors said the payment conflicts with the Arkansas Constitution, and noted the same finding appeared in the county’s previous audit.

Nearly $900,000 misclassified, missing federal audits

Auditors identified a material weakness, the most serious category of internal control problem, in the county’s bookkeeping. The financial statements contained misclassifications of County Judge expenditures totaling $895,639, in violation of the state law requiring counties to maintain accurate financial records. County Judge Gerald Robinson and County Clerk Shawndra Taggart concurred with the finding and approved corrections to the county’s records, according to the report.

A second formal finding could carry financial consequences. Federal rules require a compliance audit any year an entity spends more than $750,000 in federal money. Jefferson County crossed that threshold in 2021, 2022 and 2023 but never obtained the required audits. Auditors warned the county could be required to repay federal money if problems turn up when those audits are performed. In a written response, the county said it will promptly engage a qualified independent auditor to complete the required work for all three years and will track federal spending going forward.

Trash contract extended since 1994 without bids

In a management letter accompanying the audit, auditors detailed a series of bidding problems in the county judge’s office. Competitive bids were never solicited for residential trash service. Instead, the county operated through the end of 2024 under a five-year contract that had been extended multiple times since 1994. When the county signed a contract with a new trash vendor on Dec. 5, 2024, an emergency court order justifying the contract was not issued until five days after the signing, which auditors said appears to conflict with state law.

Auditors also found the county did not seek bids for $68,420 in road trash cleanup services or for a $178,627 Road Department construction project. On another project, the county failed to report the disposition of a county-owned building to the Quorum Court, advertised the bid for only one week instead of the required period, and allowed work that did not match the advertised bid requirements. Similar findings appeared in the previous report.

The management letter also flagged a contract for Mack trucks that was awarded, with payments made, before court approval was issued, and found that lease-purchase agreements, service contracts and bid documents were not being filed with the county clerk as required.

Catering for 100, sign-ins for 45

One smaller item stands out. The county paid $2,963 to cater 100 meals at $15 each, plus additional meats and fees, for a Road Department safety meeting. The sign-in sheet listed 45 attendees, some of whom were not Road Department employees or county employees at all. The county’s Road Department payroll for 2024 listed 39 employees.

In the sheriff’s office, auditors found two employees who were hired, resigned, were rehired and resigned again received vacation leave payouts on both resignations, even though county policy requires a year of continuous employment to qualify. The overpayments totaled $1,991 in 2024 and $1,016 in 2025.

County finances

The financial statements show the county’s general fund took in $22.8 million in revenue against $20.4 million in spending in 2024, and its general fund balance ended the year at $12.4 million.

Reports presented to the Legislative Joint Auditing Committee are public records under state law. Counties with repeat findings face increased scrutiny from the committee, which can call officials to Little Rock to testify.

The full report is available on the Arkansas Legislative Audit website at arklegaudit.gov under report ID LOCO03524.

This article is based on the Jefferson County, Arkansas audit report for the year ended Dec. 31, 2024, issued by Arkansas Legislative Audit. County officials have not yet been reached for comment beyond the responses included in the report.