The DeKalb County School District's board had approved the budget reduction in May 2010, with the aim of saving money by eliminating 150 central office positions.
"However, our analysis noted only 109 may have been ultimately eliminated and eventually 56 were either rehired into a different position or reassigned," according to the draft audit report from the auditing firm KPMG.
School system officials could not explain why a file related to the reduction contains only 109 people and not the 150 approved by the school board, the report states.
The auditing firm said it requested the detailed list of the people and positions to be eliminated following the school board vote, but district officials weren't able to locate it.
School board members received the report last week, but initially kept it confidential. A school system spokesman said board members wanted to digest the information before it was made public. The school system later posted the report on its website.
The audit also found inconsistencies in records of how money from a special local option tax was spent.
The way the district tracks positions makes it difficult to determine which jobs are open, the draft report concluded.
"The District cannot determine how many actual positions (not position numbers) are vacant and eligible for hire," the report states. For instance, "the District could not know if it had three mechanic positions or five mechanic positions vacant."