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Board approves final audit, roof contract and permissive-levy estimates; committee recommends no new levy
Summary
The Great Falls Public Schools Board approved the final FY2025 audit, awarded a $1.299 million roof contract for Lewis & Clark Elementary, adopted preliminary permissive-levy estimates and accepted routine financial reports; the budget committee recommended not asking voters for an additional levy for 2026-27.
The Great Falls Public Schools Board of Trustees on Feb. 23 approved a series of routine but consequential items, including the districts final fiscal-year 2025 audit and a contract award for a major roof replacement at Lewis & Clark Elementary.
The board voted to approve the general-purpose financial statements and auditors report for the fiscal year ending June 30, 2025, after district auditors said a state reconciliation uncovered a duplicate receipt that reduced the districts reported cash and investments by about $267,000. Brian Stavanger, the districts lead auditor, told trustees the adjustment made the ledger accurate and that no other changes were required to the draft audit presented in December.
The board also accepted the January 2026 financial report and registered payments. Business staff flagged recurring entries from Yellowstone Boys and Girls Ranch as routine service-provider costs tied to the districts Comprehensive School and Community Treatment (CSCT) services.
On facilities, trustees awarded the Lewis & Clark Elementary roof project to Jimmys Roofing (Spokane) after competitive bidding. The districts recommended package included a base bid ($719,400) and two alternates (about $293,000 and $287,000), bringing the total recommendation to $1,299,400. Staff said the work is budgeted and will be paid from district funds including the general fund and building reserves.
Trustees adopted a required preliminary resolution estimating permissive levies for adult education, the building reserve, bus depreciation, transportation and tuition for fiscal year 2026-27. Staff emphasized these are estimates based on FY2025 taxable values and will be updated when final values are released; the flexibility fund calculation changed under recent legislation, the presentation said.
Separately, the budget committee reported and the full board adopted a committee recommendation not to pursue an additional elementary or secondary levy for 2026-27, citing declining enrollment, prior efforts to reduce administrative costs and available reserve options. The budget committee said even a successful levy this year would not eliminate an estimated remaining shortfall.
All motions described above passed by voice vote during the meeting. The board also approved the consent agenda and several personnel items during the session.
