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Board accepts independent audit finding a clean opinion, but one board member objects
Fayette County Board of Education · December 19, 2025
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Summary
The board accepted the district's independent audit (unmodified opinion) noting GASB 101 adjustments; the motion passed 3-1 with one board member saying she had not had sufficient time to review the final audit before voting.
Auditors from LBMC presented the Fayette County Public Schools 2024-25 external audit during the Dec. 18 meeting and said the district's financial statements received an unmodified (clean) opinion despite adjustments required by the implementation of GASB 101 for compensated absences.
An LBMC auditor summarized the results: the audit's largest numerical…
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