When local politicians run for reelection, they talk about roads, parks, and “working hard for the district.”

What they rarely talk about is the audit.

But the 2024 City of Superior financial audit reads like a financial X-ray of City Hall. And before voters return anyone to office, they should ask a simple question:

Did the council actually read it?

Because buried in the report are numbers that raise real questions about spending priorities, development strategy, and long-term liabilities.

And those decisions were approved by the very council members now asking voters for another term.

What the Audit Says

The city finished 2024 with about $155 million in total net position, meaning the city owns more assets than liabilities.

That number increased by $15.3 million during the year, suggesting the city’s financial position improved overall.

But the same report also shows several trends voters should understand.

Development Spending Is the Largest Budget Category

According to the audit, the city spent $17.9 million on conservation and development programs, making it the largest government spending category.

That’s more than:

• Public safety ($16.7 million)

• Public works ($13.5 million)

Question voters should ask:

Why is development spending larger than police and fire services?

Capital Spending Is Rising Fast

The audit shows construction in progress reached $14.5 million, almost double the previous year.

That includes spending on:

• infrastructure

• redevelopment projects

• facilities and equipment

Large capital programs can improve a city—but they also create future maintenance costs and debt payments.

Question voters should ask:

How will the city pay to maintain these projects long term?

The City Depends on Outside Government Money

Another key number in the audit:

53.9% of the city’s governmental revenue comes from state and federal funding.

Property taxes account for only about 23.6%.

This means more than half the city’s revenue comes from someone elses taxes.

Those programs disappear.

Question voters should ask:

What happens to the city budget when federal funding ends?

The $12.8 Million Landfill Obligation

One of the largest hidden liabilities in the audit is the landfill.

The city carries a $12.8 million closure and post-closure obligation for the landfill.

That money will eventually be required for:

• closing the landfill

• environmental monitoring

• groundwater protection

Those costs will be paid years or decades in the future.

Question voters should ask:

Is the city saving enough today to cover those costs tomorrow?

The Accounting Maze

The audit also shows the city operates 74 different governmental funds.

Each fund tracks a different program, grant, or initiative.

That includes:

• development programs

• capital projects

• grant programs

• special initiatives

While this system follows accounting rules, it also makes the budget extremely complex.

Question voters should ask:

Can the average taxpayer realistically track where the money goes?

Council Members Facing Voters

Several council members will be asking voters for another term soon.

Brent Fennesy – Challenged

Garner Moffat – Challenged

Nick Ledin – Challenged

Mark Johnson – Retiring

Ruth Ludwig – Retiring

Those candidates should expect questions about the financial decisions they approved.

Questions voters should ask at forums

1. Why is development spending the largest category in the budget?

2. How will the city replace federal funding when programs expire?

3. What safeguards exist for large capital spending projects?

4. Is the landfill closure liability fully funded?

5. How can residents better understand the 74-fund financial structure?

These are not partisan questions.

They are basic governance questions.

Final Crossing Signal

Superior’s audit does not show a city in financial trouble.

But it does show a city that is:

• heavily invested in development spending with no tax development

• dependent on outside funding city only funds 23% of it’s spending

• managing complex finances across dozens of funds hard to follow

• carrying long-term environmental liabilities in a city thats shrinking

None of those issues are emergencies.

But they are exactly the kinds of issues voters should understand before renewing anyone’s contract at the ballot box.

Because elections are supposed to be accountability.

And they’ve already announced tax hike for 2027.

We believe it’s a tax hike a year through 2039.

And accountability starts with asking the people in charge:

Did you read the audit?

Source : Superior TOC Title Page-1