Bonner County Ambulance board delays financial separation from Bonner County through Sept. 30, 2025

The Bonner County Ambulance Service District Board voted to delay separating the district’s financial and benefits operations from Bonner County through Sept. 30, 2025, to allow staff and the district’s outside bookkeeper time to set up payroll, benefits accounting and reconciliations.

The delay gives staff time to finalize how payroll deductions, benefit payments and reporting will work after separation and to coordinate with the county treasurer and banks. Stephanie, staff member, said, “HR and auditing got together to try to sort out how we would separate, the benefit portion of the financials, like, how that process would work if they had a their third party bookkeeper doing payroll.” She added the extra time will let the bookkeeper “set up the accounts for them for…401(k)s, their HSAs” and develop the chart of accounts the district will use moving forward.

The board and staff emphasized the delay is intended to minimize disruptions to employees’ benefits and keep records reconcilable for audits. Stephanie told the board the delay also reduces next year’s audit complexity because “our audit next year will not be more expensive because all of their financials will be in 1 system,” and that the following year the district will move to a separate financial reporting system.

Staff discussed insurance questions tied to separation. Stephanie said the county previously received a 2017 letter related to self-insurance for emergency services and that the state insurance commission’s guidance supports combining certain insurance relationships in an “interconnected relationship.” She said, “the commission allowed it already” with respect to the county’s approach, and the discussion focused on health insurance specifically rather than on whether the district is a separate taxing entity.

Board members and staff also described an outstanding step: obtaining health-insurance quotes for the district and county populations. Staff said employees are completing questionnaires needed by the insurer, with submissions due July 1, and that the quoted rates will be a major factor in whether the district remains combined for health insurance or separates. Staff described possible solutions if combined rates favor one party, including intergovernmental adjustments to ensure neither jurisdiction is financially harmed by a combined plan.

In a formal motion adopted by roll call, the board approved continuing the county’s handling of payroll/benefit processes and other shared financial functions through Sept. 30, 2025. The roll call recorded yes votes from Mr. Williams, Mr. Horn and Mr. Dunphy; the motion passed.

The board directed staff to continue working with the broker and bookkeeper to finalize the account setup, to provide insurance quotes for decision-making, and to inform the treasurer and banks of the timetable so account-closing and cash management can proceed on schedule.