Fayette County Public Schools

Fayette County Public SchoolsFCPSFayette County Public Schools — Lexington's school district. ~41,000 students, the 2nd-largest in Kentucky. Separate elected Board of Education with its own taxing authority (property + occupational tax). FY26 working budget: $827.2M. is Lexington's school district — 41,269 students, the second-largest in Kentucky, with an FY26 working budgetworking budgetA school district's mid-year revised budget, adopted after the actual revenue and enrollment for the new year are known. Distinct from the Tentative Budget (adopted in spring before the fiscal year starts). of $827.2M. It is in the middle of the most acute fiscal-accountability episode in its modern history. Between mid-2025 and now: a disclosed $16.0M operating shortfall; the Kentucky State AuditorAPAKentucky Auditor of Public Accounts (APA) — the elected state auditor's office (currently Allison Ball) that can conduct special audits of government entities, including school districts. announced a special audit; the Boardboard of educationAn elected body that governs a school district. For FCPS, the board has 5 members serving staggered 4-year terms. It sets tax rates, hires the superintendent, and adopts the annual budget. commissioned an attorney report finding the superintendent failed two policy obligations; an outside firm described "systemic" finance-department problems; the superintendent disclosed accounting issues dating to 2008; finance-department employees were placed on administrative leave; central-office layoffs occurred; and the superintendent announced a 10% base-pay cut. The Attorney General also voided the Board's May 2025 vote to raise the occupational taxoccupational taxA tax on wages earned within a jurisdiction, paid by anyone who works there. In Fayette County, both LFUCG and FCPS hold statutory power to levy this tax (KRS 160.605-160.617 for schools). (OAG 25-07OAGKentucky Attorney General Opinion — a formal legal opinion issued by the AG's office on a question of state law. OAG 25-07 (June 4, 2025) voided FCPS's occupational-tax increase vote.) for failure to publish statutory public notice. This page surfaces what the audited KDEKDEKentucky Department of Education — the state agency that oversees public K-12 schools. Monitors district finances and operations; can place districts on assistance or management status. financial reports and the AG OROMORDKentucky AG Open Records Decision — a ruling by the Attorney General on whether a public agency complied with the Open Records Act when responding to a request. Numbered by year (e.g., 23-ORD-093). index actually say. Read the plain-English explainer → · The fiscal-controls reconnaissance report →

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