The West Bonner School District is behind on completing audits, approving a May levy ask and getting its financial affairs in order, which could lead to layoffs and school closures. 

The district has been in turmoil for years with its most recent two levy proposals failing. 

A large part of the delay in getting another levy proposal together is the district’s murky financial situation. The district has yet to submit its audit for the 2023 fiscal year or start on the 2024 audit. 

The Idaho Department of Education can, but is not required to, withhold funds from a district if they do no submit their audits on time. The department withheld the district’s payment in Nov. 2023 but gave West Bonner the funds that February after receiving a hardship request.

The department again withheld funds this November but released 90% of the funds after receiving a hardship request a week later.

Kendra Salesky, the district’s business manager, told the board Wednesday that the audits are late, in part, because of turnover in her position. Answers to auditors’ questions have been difficult to find, she said. 

“Some of the questions they’ve had are hard because none of us were here at that time,” she said.

Salesky was promoted from managing accounts payable for the district to business manager in November after the previous business manager left in August. There have been four business managers since 2021, said Superintendent Kim Spacek. Spacek is also new, having been hired in June. He replaced interim superintendent Joe Kren, who stepped in after the fiasco that ensued when Branden Durst briefly became the district’s leader. 

“Without someone sitting in that seat everyday putting in 60 hours, a lot of things have fell behind,” Saleky said. 

The district plans to pay out about $19,000 to the Center for Effective School Organization and the finance staff at the Newport School District in Washington to get the district caught up and prepared to build upcoming budgets, Spacek said.

That lack of clarity on the district’s historical finances is part of why trustees have yet to come up with a levy ask, despite having just four weeks to submit ballot language to the county. 

Trustees are so behind, they haven’t selected a law firm to write the ballot language, which can be a weeks-long process. 

While trustees have yet to come up with items to put on the levy, two general scenarios emerged Wednesday. 

Without a levy the district can likely only staff two schools. Currently, the district operates three elementary schools and a junior/senior high school.

“We need to lower our footprint,” Board Chair Ann Yount said. “It’s important we tell our public what we’re able to do.” 

Despite downsizing, district leaders estimated they would be short about 10 staff members, largely classified employees like cafeteria and maintenance staff. 

In order to keep all four schools, the district would need a new levy to fund about 25 employee salaries.

Trustee Paul Turco pushed to add the expenses associated with transportation, sports and extracurricular activities to the levy as well. He argued that extracurriculars are key to a student’s overall experience. Without them, students could leave for neighboring districts or turn to homeschooling. A drop in enrollment would cause the district to lose even more money. 

“We don’t have the funding. We are taking from the kids’ experience,” Turco said. “We are taking from the future community members’ education.” 

Vice Chair Margaret Hall added that at the elementary school enrichments like physical education, art, and music could be cut without a levy. 

Trustee Kathy Nash asked if there was a way to put a tiered levy ask on the ballot, so voters could choose between funding a four-school plan or a three-school plan, where Priest Lake Elementary School would close. 

“If you look at the economy, people are afraid to add on to their taxes,” Nash said. “In my thinking, we should do a layered kind of levy.” 

While trustees laid out a general plan, numbers to go with the options weren’t discussed Wednesday. 

Patron Candace Turner expressed her frustrations. 

“We still have no idea what we’re going to do and we’re getting to almost March,” Turner said. 

She noted that other districts like Boundary County, Lakeland, and Post Falls have already put together their ballot language and are out educating their communities on their levy proposals. 

Trustees scheduled a work session and special meeting for Thursday, Feb. 27, at 5 p.m. Location to be determined.