Bonner County commissioners decline one-time use of statutory reserve to fix five budget overages
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Summary
Comptroller told the board five county budgets were overdrawn after year-end accruals and proposed using $41,606.34 from the general fund statutory contingency to cover shortfalls; after questioning the causes and documentation, the board voted the measure down and will revisit it next week.
The Bonner County Board of County Commissioners debated a proposal on Nov. 25 to cover five year-end budget overages by tapping the county's general fund statutory contingency. Jessica, comptroller in the clerk's office, told the board that after completing year-end accruals five budgets were over budget and that the health district contribution had been increased without the clerk's office being notified. She said the cleanup would use $41,606.34 from the contingency account.
Why it matters: the transfers would affect rollover balances and auditors' reconciliation. Jessica told the board that the current contingency balance was $344,361 and that the proposed transfers would not materially affect the FY2026 budget rollover but would require updated trial balances for auditors.
Board discussion and objections: commissioners pressed for clarity about why the health district's contribution change was not communicated to the clerk's office and asked for more detail on each of the five over-budget lines before approving a transfer. One commissioner urged approval to meet audit timelines; others said there was no negative consequence to waiting a week for fuller documentation.
The outcome: a motion to authorize the clerk to open the 2025 general fund statutory reserve and transfer $41,606.34 to cover specified line-item increases was brought to a roll call vote and failed. The board said it will revisit the item at the next meeting with additional detail from the clerk's office and prior staff records.
Next steps: county staff will prepare supplementary documentation explaining why each line ran hot and what notification or procedural breakdowns occurred so the board can reconcile accountability questions before authorizing transfers.