KY auditor says FCPS audit of itself doesn’t help claims of ‘wasteful spending’

Kentucky Auditor Allison Ball on Monday chided Fayette County Schools Superintendent Demetrus Liggins and school board chairman Tyler Murphy for seeking an audit of the district that mirrors Ball’s special examination.

Ball asked district leaders to reconsider their current request for proposals for an audit and instead collaborate with her office to ensure responsible use of taxpayer funds.

“It appears that the scope of work sought encompasses areas of focus that are almost identical to the work that my office informed you has been planning to perform in our examination of the district,” Ball wrote in a letter to the district, provided to the Herald-Leader. “Although the district is entirely within its prerogative to obtain an additional audit of those same areas, this decision lends credence to the public’s perception that the district has and will continue to engage in wasteful spending.”

Fayette County Public Schools’ spokesperson Miranda Scully said the decision to issue a request for proposals for an external audit was determined and voted on by the Board of Education.

The potential dueling audits come as the district faces intense scrutiny over spending and budgetary problems. The district approved an $827.2 million budget for the fiscal year that began July 1, but its contingency, or rainy day, fund has dwindled, and the district previously said it was facing a since-resolved budget deficit of several million dollars.

Ball’s letter criticized the district for failing to coordinate with her office.

“I would have expected that someone from the district would have consulted us about the district’s final decision to formally proceed with a request for proposals. If that had happened, we could have worked through all concerns expressed in the request for proposals to determine the best path forward for the district while preventing anyone from doing duplicative and wasteful work,” Ball wrote.

School board members had asked the district audit committee to develop a request for proposals for an external examination. Community members are pushing for a forensic audit that would dig deeply into financial questions.

The audit committee is recommending an external auditor look at the budget process and travel and event expenses and conduct a data-driven risk analysis.

Ball, a Republican, said in the letter that on Sept. 23, her staff met with FCPS leaders to discuss her office’s special examination.

She said her staff explained that the goal of the examination was to work collaboratively with the district to get its financial situation back in order.

“We further explained that the examination would require, at the very least, an in-depth look at the district’s finances, financial management, and district executive staff operations. In short, our examination could cover essentially the same matters that a forensic audit would,” Ball wrote.

Ball continued that district staff had questioned if other investigations, examinations, or audits would be appropriate.

“My staff relayed that while the district ultimately has the discretion to obtain any other investigation, examination or audit it wants, any such work would be duplicative and wasteful if it involved a similar scope of work,” Ball said. “My staff also explained that, again, the district could always work collaboratively with my office to identify areas needing particular attention and our consideration for inclusion in the examination.”

Ball previously said that given the widely reported budget shortfall of the district, she would attempt to advocate for an appropriation from the General Assembly to offset the costs of her office’s examination.

“But if the district is willing to spend money on an audit that is already encompassed by, and therefore duplicative of, the work my office will perform, then I cannot in good conscience do that,” she wrote in Monday’s letter.

Ball’s spokesperson, Joy Markland, said Ball’s office had already “requested an appropriation from the General Assembly to cover the FCPS exam because the district appeared to not be able to afford it. However, after learning that FCPS has issued a request for proposal and plans to pay for an audit that will duplicate the work we are completing, we feel it’s only appropriate to withdraw our appropriation request if they proceed with the RFP.”

Board chair Tyler Murphy said Monday the board approved an external audit of the district budget in response to the community’s call for answers and at the recommendation of community professionals serving on the district’s audit committee.

“We firmly believe that multiple points of review will promote accountability and transparency, reinforcing public trust in the district’s financial decision-making,” Murphy said. “Our expectation is that these reviews will vary in their scope and examinations, leading to a fuller and more comprehensive picture for the public.

“The sooner our community has answers and recommendations, the sooner we can move forward with any needed enhancements to processes and keep our attention where it belongs: our students. We welcome conversations with the Kentucky state auditor to clarify the scopes of these audits and address any questions she may have.”

This story was originally published November 10, 2025 at 5:30 PM.