As background, the General Assembly has authorized the School Facilities Construction Commission, see KRS 157.611, “to make awards from the School Facility Assistance Fund in fiscal year 2025-2026 to local districts for facilities” operated by schools that satisfy particular criteria, 2024 Kentucky House Bill 6, § 1, Part I.A.27(5). But the Commission’s awards from the Fund “shall not exceed 50 percent of the difference between the costs to construct, repair, or renovate facilities and the amount of available local resources, as certified in the audit” that is the subject of this RFP. Id. The General Assembly tasked the Kentucky Auditor of Public Accounts with certifying that audit, which “shall be conducted by an impartial independent contractor,” 2024 Kentucky House Bill 6, § 1, Part I.A.27(5). Generally speaking, the audit is “a special audit of school facility project cost estimates identified for potential funding as part of the School Facility Assistance Fund.” 2024 Kentucky House Bill 6, § 1, Part I.A.22(11). More specifically, “[t]he audit shall, at minimum, examine each project’s scope, cost, and available local resources for the purpose of determining appropriate state funding.” Id
