The Town of Normal received a clean bill of health from an annual financial audit and presentation of financial trends at the town council's meeting on Monday.
Andrew Huhn, the town's finance director, presented an overview of financial trends from the 2024-25 fiscal year compared with previous years. The report largely showed growth or steady trends over the years.
Huhn said expenses were below what was budgeted for and the town had strong reserve levels. Revenues were largely favorable or stable, except for the state sales tax. Huhn said he thinks recent economic trends have led to less spending on things the state sales tax applies to.
The town saw a $201 million increase in total assessed value from 2015 to 2024. Residential total assessed values alone rose by $102 million. Another $58 million came from industrial and $41 million came from commercial. Huhn said the shift in numbers has shifted the tax base, too.
“If you look back at 2015 to about now, about 68% of the tax base [back then] was residential, so as that changes to more industrial and commercial, more of the tax burden is shifted away from those households to those entities,” said Huhn.
Normal also has seen growth in general revenue funds since 2016, despite having a lower municipal property tax rate than other nearby cities, including Bloomington, Champaign, Peoria and Decatur, said Huhn, adding did have a slight dip in that category since the previous year, which he attributed to the spending of some excess reserves.
Anthony Cervini, principal at the accounting firm of Sikich, LLP, and Huhn together presented the results of an audit of the 2024-25 fiscal year during the meeting.
Sikich issued a clean, unmodified opinion on the town’s financial statements. Cervini said that is the highest level of assurance an auditor can provide.
“We identified no material weaknesses or significant deficiencies from an audit standpoint in terms of the town processes or internal controls,” he said.
Park repairs
Also Monday, the Normal Town Council approved measures related to several replacements of aging park infrastructure.
The council approved a resolution certifying and acknowledging support of the Open Space Land Acquisition and development [OSLAD] grant application for the Rosa Parks Commons. The grant from the Illinois Department of Natural Resources [IDNR] would significantly decrease the amount Normal must pay for a repair project at that park.
The estimated $1,212,000 project would entail replacing the shelter and playground, and additions such as an outdoor fitness area, a bridge, a natural restoration area, a restroom building and an asphalt trail. A deferral of the asphalt trail would bring the cost down to an estimated $1,025,000. Up to $600,000 can come from the grant, without a required match from the town, if it is received.
The resolution passed with Kathleen Lorenz as the only ‘no’ vote.
“This just seems a bit excessive, and if we don't have an identified source of revenue, I'm not real comfortable moving forward with a grant,” she said.
Anderson Pool repairs
The council approved a previously unplanned expense for repairs at the Anderson Aquatic Center. The $106,794 project was approved Monday to give time for Anderson to be ready for summer 2026.
Anderson’s polyvinyl chloride [PVC] pool membrane that serves as a protective and aesthetic lining of the interior surface of a pool, has developed holes and tears after about 10 years of use. Such holes would allow water to penetrate and cause mold growth and structural damage to the pool shell.
Funding for the project was made available by deferring a $85,000 Fell Park sidewalk restoration and $27,000 purchase of shade sails. The sidewalk restoration will not be completed during the current fiscal year. Both are planned for inclusion in the next fiscal year budget.
The town also approved an $83,128 bid from RW Vandegraft for the Anderson Pool bathhouse quartz floor restoration project.
The existing floor was installed in 2002-03. It has become faded, stained, discolored and in some areas separated from the concrete base or cracked.
Other business
In other business, the council:
— Approved an ordinance change allowing for more pets per household. Council discussion briefly shifted toward regulations for certain sizes of dogs, but the ordinance only increases based on a head count of pets, rather than accounting for sizes.
— Approved development of formal evaluation standards for rental units that receive Community Development Block Grant [CDBG] program funding.
— Authorized purchasing three Ford F-150s from Sam Leman Ford for $116,988.10. The trucks will replace three older F-150s used by the water distribution division.
— Approved a $68,504 purchase of furniture for the Normal Finance Department work area in Uptown Station. The action allows for five water department employees to relocate to the work area, allowing for a more centrally located work environment and more efficient communication between the two departments.
