Commission approves 2024 year-end report, two new finance positions and multiple administrative items

The Dickinson City Commission on March 4 accepted an unaudited summary of the city’s 2024 finances, approved a set of encumbrances and accounts-receivable write-offs, and adopted two finance department job descriptions intended to strengthen succession planning and customer-service backup.

The actions were taken during the commission’s regular meeting at Dickinson City Hall, where Deputy City Administrator Carlson presented budget-to-actual comparisons and staff recommendations. "This is an unaudited summary of the '24," Carlson said, and she told commissioners the general fund was 92% expended in 2024, with general-fund revenues of about $24.2 million and expenditures of about $24.7 million, producing a roughly $534,000 gap against the budget. Carlson also reported enterprise funds brought in more revenue than budgeted and citywide revenues exceeded expenditures by $684,849 in the unaudited totals.

Why it matters: the year-end numbers define how much operating and capital flexibility the city has for 2025, and Carlson told the commission grants and one-percent sales tax receipts helped the city manage volatility in oil-impact revenues. "Our 1% sales tax did really well," Carlson said, and she noted reimbursements tied to SRF loans and project activity affected cash flows.

Encumbrances, write-offs and resolution amendment

Staff presented a list of encumbrances — budgeted items approved in 2024 but not spent because the work or delivery will occur in 2025 — including: - Buildings and codes: $22,900 for property demolition projects slated for 2025; - Information technology: $45,000 to establish Microsoft SQL licensing; - Museum: $7,800 for chapel door renovations and $9,000 to relocate and prepare a pad for the Prairie Outpost Park blacksmith shop; - Police: $10,000 for an intersection camera project completion and $10,000 for continued simulator upkeep.

Carlson also listed accounts-receivable items recommended for discharge after collection efforts. The items presented were $65 (accident to a handicap parking sign, Nov. 2022), $370.52 (accident to street signs, Dec. 2022), $180 (accident to truck-route/stop signs, Dec. 2021) and $1,654.40 (balance from an accident to a street pole, Jan. 2023).

Commissioners debated the $1,654.40 item and directed staff to seek additional collection efforts. The commission then amended Resolution O7-2025 to extend the city’s claim on that $1,654.40 account for one more year; Commissioner Frederick made the motion to amend and Commissioner Oderman seconded. The roll call was recorded as all voting aye and the amended resolution passed.

Jobs and staffing decisions

Carlson presented two job descriptions: a revised Deputy Finance Director and a proposed Finance Technician position. The deputy role would be regraded and realigned to include supervisory duties over finance and utility billing, grant administration oversight, debt and investment management, and succession planning. After discussion, commissioners amended the deputy position’s minimum qualifications to state explicitly that a bachelor’s degree in accounting, finance or a related field is required (a CPA or master’s degree remained desirable). Commissioner Frederick moved to approve with that amendment; the motion carried unanimously.

The commission also approved creation of a full-time Finance Technician, grade 12, to provide accounts-receivable, cash-receiving and customer-service float duties for utility billing, municipal court and administration. Carlson said the position would be funded within the finance department budget with wage-contingency support if needed and emphasized the role provides backup and segregation of duties. The new position’s starting wage was presented as $20.97 per hour. The motion to create the position passed on a 3–2 vote (Mr. Oderman and Mr. Riddle voted yes; Mr. Frederick and Mr. Bair voted no; the chair voted yes), as recorded at the meeting.

Other administrative items

IT Director Meyer presented contracts to replace or renew four city printers — two at City Hall, one for public use at the library and one for the Bailey Building — saying three units were due for replacement and one would be a lease renewal. Meyer told the commission the new contract language mirrored prior agreements and said the change would produce savings. "This will be approximate savings of about $90 per month or about $10.60 dollars per year," Meyer said. The commission voted to approve the contract as presented.

An abatement hearing was held for a parcel identified in the meeting by assessor Hirschfeld as parcel 0390-4700-0100 (listed on the agenda as 19 Fourth Street Southwest). Hirschfeld said the property suffered a total-loss fire on March 3, 2023, and recommended reducing the assessed value of the improvements to $80,400 (the assessor described the remaining value of improvements and land and recommended removing the burned portion from assessment). After a motion and second, the commission approved the assessor’s recommendation by voice/roll call vote.

What’s next

Carlson called the financial summary "unaudited" and said the city will proceed with normal audit procedures. Commissioners directed staff to continue collection attempts on delinquent accounts before write-off and asked for continued updates on grant reimbursements, ambulance service costs that may affect 2025 budgeting, and progress on the deputy finance director recruitment.

Ending

The commission voted on each item during the administration and finance portion of the agenda before moving to the Park and Recreation presentation and public comment later in the meeting.