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First lady Mary Easley is using private money to pay state Sen. Tony Rand to be her attorney.

Rand, the Senate majority leader and a Fayetteville Democrat, has been representing Easley in her dealings with state Auditor Les Merritt, a Repbulican. A spokeswoman in the governor's office said Rand is not being paid with state funds.

Merritt released a report Thursday about two trips to Europe. In 2007, Easley and an assistant went to France. A year later, Easley and a delegation of state arts officials went to Russia and Estonia. The two trips cost taxpayers a total of $110,000. Merritt found that $45,000 worth of those expenses were unreasonable.

Merritt, who is seeking re-election, was criticized Thursday for releasing the report days before the election. He said it was only because he had tried for a month to ask Easley questions. Merritt released a list of his office's attempts.

The list shows that Merritt's staff and officials in the governor's office started trying to arrange an interview on Sept. 15. After agreeding to send questions by e-mail, Rand entered the picture on Oct. 10. On Oct. 13, Rand offerred to make his client available.

By then, Rand said, Merritt didn't want the interview.

State Auditor Les Merritt this morning said that state trips in which First Lady Mary Easley and others traveled to France, Russia and Estonia included "unreasonable and excessive expenses," including a taxpayer-funded $332 lunchtime caviar cocktail.

Taxpayers picked up hundreds of dollars in alcohol purchases, against state policy. They paid for ballet tickets, and an executive assistant to Easley billed the state $227 dollars for a linen jacket.

Merritt found that the trips to France and Russia were of questionable value to taxpayers. The audit was delayed 30 days because Merritt could not get an interview with Easley.

Easley and an assistant traveled to Paris and Compiegne, France, in May 2007. The trip was designed to celebrate a successful Monet exhibit in Raleigh that had already ended. Easley had no specific duties or obligations on the trip. One year later, a delegation of state cultural resources officials including Easley traveled to Tallin, Estonia, and St. Petersburg, Russia. In Russia, where room expenses averaged $955 a night per person, Easley and the others had one hour of official state business — a meeting with officials from the Hermitage Museum.

"Any direct benefit to the State related to the First lady's presence on the trips to France and Russia is difficult to identify," Merritt said. "For example in Russia, a simple one hour meeting with museum officials does not justify the taxpayers paying for a day-long tour of St. Petersburg plus a trip to the ballet."

An Easley spokesman said all expenses and planning arrangments were handled by the Department of Cultural Resources.

"The first lady was asked by Cultural Resources to attend and while there she did what she was asked to do by the department," said Seth Effron a spokesman for Gov. Easley. Effron declined to answer questions.

"The statement that I've given you is the statement I've given out."

A phone call to the acting head of the Cultural Resources Department was not immediately returned.

Merritt reviewed the trips after news reports in The News & Observer detailed expenses. Merritt received hotline tips that the trips were wasteful. Easley has declined requests to discuss the trips. Her husband, Gov. Mike Easley, has defended the trips, saying Europe is expensive and that just one big museum exhibit, will bring millions to the state.

Details of caviar and alcohol purchases after the jump.

Update: Post now includes response from Easley spokesman.