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Williston commission adopts budget variance policy, approves ordinances and confirms assessments; audit summarized
Summary
On Oct. 14 the Commission adopted a Budget Variance Policy, approved two ordinances on second reading and confirmed sidewalk and lot-mowing special assessments; Finance Director summarized the completed 2024 audit showing a $15.9M surplus and $138.2M in cash reserves.
Finance Director Hercules Cummings presented a proposed Budget Variance Policy designed to formalize the city's processes for identifying and correcting budget variances, strengthen internal controls and improve cash-flow forecasting. Commissioner Lucas Gjovig moved to adopt the policy; the motion passed 5-0.
Cummings also presented highlights of the 2024 City Audit, prepared by auditor Brady Martz. The audit report (available on the city website) shows total city assets of $1.056 billion, a net equity position of $657.7 million, an increase in net position of $30.9 million for the year and a year-end surplus of $15.9 million. Cash reserves were reported at $138.2 million (unrestricted $122.6M; restricted $15.5M) and the city's outstanding debt totaled about $280 million. The transcript records these figures as the Finance Director's presentation; no separate recorded vote to 'accept' the audit appears in the meeting minutes.
The Commission also approved two ordinances on second reading — Ordinance 1172 (Commissioner salaries) and Ordinance 1173 (legislative updates) — each by recorded vote of 5-0 after City Attorney Taylor Olson presented them. The Commission confirmed Sidewalk Improvement District 24-1 and the 2025 lot-mowing special assessments (97 parcels, $78,761.24) following staff presentation and reported no protests. Motions on the ordinances and assessments each carried unanimously.
