OPERATING EXPENDITURES GENERAL-OPERATING EXPENDITURES Budget 2023
Projections 2023
Budget 2024
2024 vs. Proj Variance
Budget Variance
Wages & Benefits
$4,253,319 72% $4,042,953 71% $4,501,379 71% $458,426
11.3% $248,060
5.8% 6.1% 12.8%
Supplies
613,467 10%
620,147
11% 650,625 10%
30,478 156,316 11,324 8,400 13,200
4.9% 16.8% 12.2%
37,158
Contractual Services
963,882 16% 930,920 16% 1,087,236 17%
123,354
Utilities
95,017 2% 1,950 0% 18,500 0%
92,950 2% 1,550 0% 16,800 0%
104,274 2% 9,950 0% 30,000 0%
9,257
9.7%
Capital Projects Miscellaneous
541.9% 78.6%
8,000 410.3%
11,500
62.2%
Total Expenditures Transfer to Recreation
$5,946,135 100% $5,705,320 100% $6,383,464 100% $678,144
11.9% $437,329 -5.0% (1,141,810) -90.2% (112,755) -54.0% (1,254,565) -12.5% ($817,236)
7.4%
2,499,257
1,428,895 1,929,178 3,358,073 $9,063,393
1,357,447 188,606 1,546,053 $7,929,517
(71,448)
-45.7%
Transfer to Capital
301,361
(1,740,572) (1,812,020) ($1,133,876)
0.0%
Total Transfers
2,800,618 $8,746,753
-44.8%
Total Expenditures and Transfer
-9.3%
WAGES & BENEFITS Wages and benefits account for 71% of total expenditures of the operating budget. This category not only includes employee wages but also costs associated with employee insurance, training, and other benefits. The 2024 budget anticipates an increase of $248,100 or 5.8% compared to the 2023 budget and $458,400 or 11.3% compared to 2023 projections. The increase is based on a new Trades position and several other factors proposed to address the staffing shortage, increased workloads, and minimum wage requirements: • Wage adjustments needed to attract applicants and retain staff • A 2.0% cost of living adjustment and 3.0% merit/wage compression pool • Minimum wage increase from $13 to $14 (effective 1/1/2024) • Health insurance, dental and vision premiums – increase for 2024 • The employee contribution rate for those eligible staff participating in the PPO plan at any level remains at 15% and 12% for the HMO plan
GENERAL OPERATING EXPENDITURES
71% Wages & Benefits 17% Contractual Services 10% Supplies 2% Utilities
11 Prog Rev Pg 62
2024 BUDGET 30
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