COEUR d'ALENE - Taxpayers in the Coeur d'Alene School District will see some relief on their taxes next year after the board of trustees voted to return $450,000 in levy funds Monday night.

After passing an emergency levy last fall, the board discovered more money left than what it projected, so it has decided to give some of the surplus back to the taxpayers.

"I'm just excited for the opportunity," said Trustee Tom Hamilton. "I don't know if it's too often that taxing bodies talk about giving back."

Hamilton added that he felt good about being able to give district employees the raises they deserve, while still being able to give some of the money back to taxpayers.

"I too am pleased as punch to be able to give this back to the community and do what we've done," said Trustee Christa Hazel. "How often do you get to do that? This has been a wonderful - I wouldn't even say problem - it just was a circumstance to wade through and figure out how to do it. The staff has done a great job helping us to get to where we are."

The trustees voted unanimously to return the taxes.

In other business, the board voted to work with the Coeur d'Alene Charter Academy to transfer its charter to a new authorizing agency.

The Idaho Legislature passed new authorizing rules for charter schools this year that would have placed additional burdens on the school district, which is the charter academy's current authorizing agency.

Superintendent Matthew Handelman said the administration was investigating the potential cost of continuing to act as the charter academy's authorizing agency when he received word that the academy was going to seek a new agency on its own.

"(Charter Principal Dan Nicklay) informed us that their board of trustees has decided to move forward looking for another organization to charter them," Handelman said. "Essentially, he did tell me that their fallback is the state's charter commission."

The state's charter commission didn't exist when Coeur d'Alene Charter Academy was formed in 1999, but the new law passed by the state allows charter schools to use the commission for its charter. The CCA could also seek a charter from a university or other eligible school, Handelman explained.

"I don't think it is in our best interest to say 'no, we are not going to give you the freedom, and we are not going to re-authorize you,'" Handelman said. "So we thought this was the best way to essentially part ways, but we will still be part of the same community."

Hamilton said he felt it was in everyone's best interest to support the academy in transferring its charter to another organization.

"I would like to say it is a good idea to move forward with the financial analysis because I am aware there is a movement afoot to start a new elementary charter school in our community," Hamilton added.

A large portion of Monday's meeting focused on a new policy guiding the finances of school support organizations.

According to Hazel, the board has been working since October to negotiate standard financial guidelines for booster clubs and other organizations that support Coeur d'Alene schools.

A last-minute suggestion from Hamilton, who initially raised the issue, has essentially tabled the matter until the next board meeting.

Hazel took exception to some of the wording in Hamilton's suggestions, saying they could be viewed as hostile toward well-intentioned fundraising groups.

Hazel said she didn't feel it was the purview of the board to dictate the financial operations of a nonprofit that is donating to the schools.

Hamilton said he simply wants to make sure that the board is able to step in with an oversight role if necessary in the future.

"I have observed, in my role as trustee, things that give me pause about how some of our funds have been handled," Hamilton said.

Chairman Tom Hearn said if it's not broken, why fix it?

"I am just wondering where you are saying there have been problems," Hearn said.

Hamilton said there have been instances where the perception of impropriety has become an issue with fundraising groups.

"One example would include being a chair of fundraising organization and steering a good portion of that business for the fundraiser toward your personal business," he said. "It may be completely above-board, but it certainly doesn't look that way."

He said if proper bookkeeping is done and it can be determined that more than one person made that decision, "then accusations of impropriety are put to bed."

After 40 minutes of discussion on the issue, the board decided to take Hamilton's suggestions to the stakeholders group and see if they could come to some sort of compromise on the issue.

Hamilton said he is willing to participate in that process and added there is room for compromise.

"The only thing I am really asking to add - if you winnow away the flowery language - is that they will be compelled to keep financial records and those records will be produced upon request," Hamilton said. "Also that they be compelled to operate with two signatures on the account."

He would also like it clarified that anything they donate to the district become district property.

If a compromise can be reached, the board may take the issue up again at its next scheduled meeting later this month.