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One of the biggest issues centered on a 2021 payment for solar panels meant for three county buildings.
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A string of bookkeeping issues, including a stalled clean energy project, is drawing scrutiny in Arkansas after auditors found that Jefferson County paid $305,000 for solar panels that still had not been installed by the date of the audit report.
The audit also flagged nearly $900,000 in misclassified county judge expenditures, raising concerns about how public money is being handled and whether residents are being denied the savings and public benefits that infrastructure investments are supposed to deliver.
On Aug. 13, Jefferson County officials went before the Arkansas Legislative Joint Auditing Committee to respond to issues raised in the county’s 2024 audit, The Pine Bluff Commercial reported.
One of the biggest issues centered on a 2021 payment for solar panels meant for three county buildings; years later, the panels were still not installed.
Chief of Staff Lloyd Franklin II told lawmakers that auditors were aware of the issue but that it remained unresolved.
“This is just a repeat finding that we still have not resolved the issues,” Franklin said, adding that he believed the case was being handled by a special prosecutor and the Arkansas Attorney General’s Office, per the Commercial.
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Separately, the audit showed almost $900,000 in the county’s financial statements had been incorrectly recorded as county judge expenditures. “The fact of these errors constitutes a control deficiency in the process of preparing financial statements,” it stated.
Lawmakers questioned how a project intended to benefit public buildings could still be unfinished after payment was made Feb. 10, 2021. 
Solar installations can reduce electricity costs, cut pollution, and free up funds for other needs.
When a project stalls after payment has already gone out, residents can be left without the promised energy or financial benefits.
Auditors said the clerk’s office did not adequately maintain records such as lease-purchase agreements, service contracts, and bid documents, the Commercial noted.
Their report described additional oversight lapses, including a contract for Mack Trucks that was awarded and paid before court approval was received and a failure to properly report the disposition of a county-owned building to the Quorum Court.
Auditors also questioned vacation-leave payouts to two sheriff’s employees who did not meet the county’s continuous-employment requirement.
Weak controls can lead to delayed services, wasted tax dollars, and missed opportunities to invest in projects that could make public buildings cheaper and cleaner to operate.
After questioning Franklin, County Clerk Shawndra Taggart, and County Judge Ivan Whitfield, the audit committee voted without objection to file the Jefferson County report, the newspaper said.
Franklin said the solar panel matter remained open and under investigation.
Taggart said the issue involving sheriff’s office vacation payouts had already been addressed.
“It has been resolved,” she told the committee, per the Commercial. “I’ve gotten rid of that employee and the judge hired her.”
Rep. Cameron Cooper said, “So that’s been five and a half years ago and the panels are not installed. Did that company go out of business? What exactly is going on with [the project]?”
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