Michael Wickline of the Arkansas Democrat-Gazette reported in detail this morning a growing list of financial problems for Republican Sen. Jake Files of Fort Smith.

According to a federal tax lien filed in Sebastian County, he's $111,000 in arrears on payment of federal payroll taxes by his construction business for money he failed to pay dating back to the second quarter of 2014.

His businesses are also into the state for a growing sum on apartment projects.

His businesses — a variety of limited and general partnerships — are $167,000 in arrears on loan payments and fees owed on apartment projects financed with federal money funneled through the Arkansas Development Finance Authority. One partnership hasn't made a loan payment on a Fort Smith apartment project since January 2013. The loans are not guaranteed by the limited or general partner. Such non-recourse lending is nice if you can get it. These days, based on my experience,such arrangements are hard to find in the private sector. The state can't foreclose because it doesn't have first lien on the projects.