What budget deficit was

■ Projected shortfall of $50 million to $60 million.

■ School Board made three rounds of cuts, saving $40 million.

■ State unexpectedly reimbursed CCSD $11 million for full-day kindergarten funds in October, bringing remaining shortfall to about $9 million.

Where it stands now

■ Per-pupil funding for special education students lower than expected by $1.5 million.

■ Student enrollment 1,400 pupils lower than projected, causing loss of $8 million.

■ Additional state funding reductions for students who live in Clark County and attend charter schools: $4 million.

■ Total added to deficit: $13.5 million. Source:

District officials said they are working to address the deficiencies.

“We are working to essentially more transparently present the revenues to the board,” Goudie told the School Board on Wednesday.

Tami Miramontes of Eide Bailly said although there were eligibility issues with the preschool program, the firm believes the district will not have to refund any of that money to the state and federal government.

“That, I guess, would make (the finding) not as egregious,” she said. “Just as long as you get your internal controls in place and correct the situation, it should be fine.”

Calls for more extensive review

Nevertheless, Trustees Kevin Child and Chris Garvey are calling for another audit.

Garvey said she believes the audit uncovered more issues than any other she has seen in her roughly nine years on the board.

“It’s just concerning that these things are just a sampling, and they’re pretty significant compared to past audits,” she said.

The teachers union is reiterating calls for another audit.

“The school district’s $2.4 billion general operating fund is too large to neglect third-party oversight in assisting trustees with their fiduciary responsibilities,” the Clark County Education Association said in a statement.

Contact Amelia Pak-harvey at apak-harvey@reviewjournal.com or 702-383-4630. Follow @Ameliapakharvey on Twitter.