Normal Township’s fuzzy math

See the comments, they borrowed money.  More debt!


By:  Diane Benjamin

Continuing this story from yesterday:

The WAREHOUSE was created by the Illinois Comptroller’s office to give citizens access to local government financial information.  It is much easier to read than whatever local units of government call financial statements.  It would be a great tool if the data was accurate and timely.  It is neither.

See Normal Township entries here:

Since numbers can be difficult, I’m only going to show you the information entered for the year ending 3/31/2016 doesn’t make any sense.

Keep in mind, the Township has 2 funds – essentially savings accounts.  The ending balance from the previous year should be the beginning number of the following year.

General Fund Balance 3/31/2015    $2,196,129

Revenue as of 3/31/2016          +      $ 1,383,126

Expenses as of 3/31/2016          –    $ 4,777,933


    Actual Math:                    =        < $ 1,198,678 >

Fund Balance Reported 3/31/2016:      $1,542,322

Difference:  $2,741,000


Special Revenue Fund Balance 3/31/2015    $ 1,113,306

Revenue as of 3/31/2016                           +     $   1,049,647

Expenses as of 3/31/2016                          –      $      820,898


Actual Math                                                =       $  1,342,055

Fund Balance Reported  3/31/2016             $  1,392,055

Difference:  $ 50,000

Sarah Grammer was just elected Supervisor in 2017, so she can’t be blamed.  I did FOIA the financial statements for years ending 3/31 from 2015, 2016, 2017.

This could be a case of junk in – junk out.  It could be worse, it may also be difficult to determine why these balances are off EVEN numbers.

I’m going to attempt to figure it out.  The funds did not self-correct with the balances reported as of 3/31/2017.  Obviously the Comptroller’s office isn’t checking what they are posting.  Bloomington Township was much closer by the way.

One thing I did find interesting – Normal Township is not paying anything for health insurance for Sarah Grammer:

Her husband is Austin Grmmer, an employee for of the City of Bloomington. Taxpayers in Bloomington are paying for family insurance:








4 thoughts on “Normal Township’s fuzzy math

  1. Diane,

    Look at 2016 fund balance and other financing sources page. There was a transfer from general to special revenue of $50,000. There were also bond proceeds of $2,791,000 in the general fund.

    There is your $50,000 increase in special revenue. $ 2,791,000 less 50,000 transferred to special revenue is your $2,741,000 increase in general.

    Liked by 1 person

      1. No clue what the debt was for. It says other on the statement of indebtedness page.

        As someone who used to do these for a living, it has checks built in that won’t let you be out of balance and I believe carries over the prior year’s fund balance.


Leave a Reply

Fill in your details below or click an icon to log in: Logo

You are commenting using your account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s