In the yearly audit, Ball points to more than $1 billion in financial reporting errors, failures by the Department of Revenue to properly protect Kentuckians' personal data, and oversight gaps in the state Transportation Cabinet.
As for the overcharged taxes, Ball told Fox56 the department was aware of the problem, which she says led to 4,000 taxpayers being charged twice in 2025.
"The Department of Revenue has told us they're working to refund that money, but that was something that we found as we were going through it," Ball said. "There were withdrawals that were made more than once for people to pay their taxes. That's a big issue, especially when you are beginning to automate a lot of stuff. You have to make sure that you are doing it correctly."
The administration says it has acknowledged and corrected many of the issues identified.
A spokesperson for Gov. Andy Beshear said the governor has not had time to review the more than 100-page document, but that Beshear has "certainly noticed a difference in approach between this auditor, who prioritizes bias and playing political games, from the previous auditors who respected the core auditing principles expected from the office."
The back-and-forth is only the latest in a string of disputes between Beshear and Ball's office.