{"id":"b606d768-05d0-43f1-b3cb-e8826a13c920","anomaly_type":"schools_clean_audit_cash_burn","severity":"low","confidence_score":"0.9000","title":"Fayette County Public Schools FY2024: cash balance dropped $90,000,000 (15% of general-fund revenue) while audit was 'unqualified (clean)'","description":"Fayette County Public Schools's end-of-year cash balance fell from $235,000,000 to $145,000,000 in FY2024 — a drop of $90,000,000, or 15% of that year's general-fund revenue. The audit firm issued an unqualified ('clean') opinion in the same year. Clean audits and severe liquidity stress can coexist: the audit attests to fair presentation under GAAP, not to operating sustainability. When the two diverge by this much, the next fiscal cycle commonly surfaces the strain. Source: KDE district financial reports. Tier 2: aggregate fiscal observation, no individual characterization.","fiscal_year":2024,"review_status":"auto","review_tier":2,"evidence":{"cash_burn":90000000.0,"fiscal_year":2024,"content_hash":"d06059f1cef8005dd809cfa2f8bef8390e4901dfbbe1d09b6ddc589380de78a2","audit_opinion":"unqualified (clean)","district_name":"Fayette County Public Schools","district_slug":"fcps","cash_balance_eoy":145000000.0,"prior_cash_balance":235000000.0,"burn_fraction_of_gf":0.1458670988654781,"general_fund_revenue":617000000.0},"published":true,"created_at":"2026-05-27T16:27:33.164177Z","related_entity_type":null,"related_entity_id":null,"reviewed_by":null,"reviewed_at":null,"reviewer_notes":null,"source_document_ids":null}