TOWN of NORMAL 2019-2024 FIVE YEAR OPERATING and CAPITAL INVESTMENT BUDGET NORMAL, ILLINOIS
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TOWN of NORMAL 2019-2024 FIVE YEAR OPERATING AND CAPITAL INVESTMENT BUDGET NORMAL, ILLINOIS Celebrating 25 years of the www.normal.org 11 Uptown Circle IILLLLIINNOOIISS Five Year Operating and Capital Investment Budget APRIL 1, 2019 TO MARCH 31, 2020 THROUGH APRIL 1, 2023 TO MARCH 31, 2024 MAYOR HONORABLE CHRISTOPHER KOOS TOWN COUNCIL CHEMBERLY CUMMINGS JEFFREY FRITZEN KATHLEEN LORENZ R.C. McBRIDE KEVIN McCARTHY SCOTT PRESTON TOWN OF NORMAL OFFICIALS ELECTED FOUR YEAR TERM TOWN COUNCIL EXPIRATION DATE Mayor Christopher Koos April 2021 Chemberly Cummings April 2021 Kevin McCarthy April 2021 Scott Preston April 2021 Jeffrey Fritzen April 2019 Kathleen Lorenz April 2019 R.C. McBride April 2019 STAFF Pamela S. Reece, City Manager Eric Hanson, Assistant City Manager Clerk Angie Huonker Corporation Counsel Brian Day Cultural Arts Beth Whisman Engineering Ryan Otto Facilities Management Mark Clinch Finance Andrew Huhn Fire Michael Humer Human Resources Jenny Keigher Information Technology Teri Legner Inspections Greg Troemel Library Brian Chase Parks & Recreation Doug Damery Planning Mercy Davison Police Richard Bleichner Public Works Wayne Aldrich Water John Burkhart The Government Finance Officers Association of the United States and Canada (GFOA) presented an award for Distinguished Budget Presentation to the Town of Normal for its annual budget for the fiscal year beginning April 1, 2018. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communications device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to the GFOA to determine its eligibility for another award. Committed to Service Excellence TOWN OF NORMAL www.normal.org HOW THIS DOCUMENT IS ORGANIZED The Town of Normal budget is organized into 11 sections. Each section is briefly described below. Introduction A table of contents and the City Manager’s budget message follow this page. After that, there are 10 tabs that organize the budget into the following sections: Fund Summary This section reports all the funds used by the Town for operations and includes the following: • Overall summary of all revenues and expenditures • Change in fund balance for all funds • Narrative analysis on major funds Revenue Summary This section illustrates the Town’s overall revenues and includes the following: • Narrative analysis and historical detail on major Town revenues • Multiple budgetary reports that provide actual and budgetary information (including 5-year projections) for all revenue accounts and funds Expenditure Summary This section illustrates the Town’s overall expenditures and includes the following: • Narrative analysis of the Town’s major expenditure line items • Multiple budgetary reports that provide actual and budgetary information (including 5-year projections) for all expenditure line items and funds General Fund Operating Departments This section illustrates narrative information on each department within the General Fund as well as actual and budgetary information on a 5-year projected basis. Capital Investment Funds This section includes summary information on the 5-year Capital Investment Plan. Capital investments are defined as major expenditures for planning, design and construction of a physical improvement or addition. Debt Service Funds This section includes funds established for the repayment of actual and projected principal and interest on outstanding bonds. Special Revenue Funds This section provides narrative, actual and budget information regarding the Town funds that are restricted in nature to certain types of expenditures. Some of the major funds in this section include Debt Service Project Reserve Fund, Community Development Fund and the Library operations. Enterprise Funds This section provides narrative, actual and budgetary information regarding the Town funds that are accounted for and reported in the same manner as a private business. The primary funds in this section are the Town’s Water and Sewer operations. All Other Funds Budgets for all other funds not previously reported are presented here. A complete list of these funds can be found in the table of contents. Supplemental Information Additional information to assist the reader in understanding the Financial Plan is presented. It includes: • An overview of financial policies and strategies • An explanation of the budget process • Accounting policies • Budgetary control In addition, the following is included: • Do you know Town rates? o This section displays various Town rates such as water, sewer and waste collection fees • Park & Recreation/Cultural Arts rates o This section lists rates charged to programs • Performance Measures o This section lists various activity indicators for the Town departments ranging from the number of Fire Department calls to how many people have enrolled in the Library’s reading program • Authorized Town Employees • Job Classification System • Salary schedule • Demographic and miscellaneous statistical information • Direct and Indirect Property Tax Rates (10 years) • Assessed and Actual Value of Taxable Property (10 years) • Budget Glossary OPERATING AND CAPITAL INVESTMENT BUDGET 2019-2020 THROUGH 2023-2024 INTRODUCTION City Manager's Budget Message ....................................................................................................... 1 The Town of Normal ......................................................................................................................... 7 Organizational Chart .......................................................................................................................... 8 FUND SUMMARY Budgetary Funds and Analysis ......................................................................................................... 9 Major Fund Descriptions ................................................................................................................ 10 - Total Revenue and Expenditure – All Funds .............................................................................. 12 - Fund Summary FY2019-20 ......................................................................................................... 13 Change in Fund Balances ............................................................................................................... 14 - Fund Balance Projections (5 years) ............................................................................................. 16 REVENUE SUMMARY Revenue Overview ......................................................................................................................... 23 Major Revenues .............................................................................................................................. 23 General Fund Revenue .................................................................................................................. 30 - Revenue Comparisons by Fund................................................................................................... 31 - Statement of Projected Revenue (5 years) .................................................................................. 46 - Statement of Proposed Property Tax Revenue ............................................................................ 58 EXPENDITURE SUMMARY Expenditure Overview .................................................................................................................... 59 Major Expenditures ........................................................................................................................ 59 - General Fund Expenditure .......................................................................................................... 62 EXPENDITURE SUMMARY (Continued) - General Fund Expenditure Comparisons .................................................................................... 63 - General Fund Expense by Object (5 years) ................................................................................. 66 - Consolidated Funds Expense Comparisons ................................................................................ 68 - Budget Comparisons by Fund/Department ................................................................................. 74 - Expense by Department (5 years) ............................................................................................... 77 - Consolidated Funds Expenses (5 years) ...................................................................................... 78 Interfund Transfer Summary .......................................................................................................... 83 GENERAL FUND OPERATING DEPARTMENTS General Fund Departments ..................................................... .......................................................85 Mayor and Council .............................................. (001-0510) .......................................................86 Administration ...................................................... (001-1010) .......................................................88 - Boards & Commissions ..................................... (001-1020) .......................................................90 - General Expense ................................................ (001-1030) .......................................................92 - Communications..............................................