■ 2026 CONSOLIDATED EXPENDITURES CONSOLIDATED EXPENDITURES Budget 2025
Projections 2025
Budget 2026
2026 vs. Proj Variance Budget Variance
Wages & Benefits
$22,487,039
42% $22,101,882 5% 2,531,061 17% 8,812,961
42% $23,567,423
43% $1,465,541
7% $1,080,384
5% 4% 2% 9% 3%
Supplies
2,534,344 9,009,035 1,162,280
5% 2,647,836 5%
116,775 373,450 55,647 941,048
5% 4% 5% 7%
113,492 177,376 108,784 459,868
Contractual Services
17%
9,186,411
17%
Utilities
2% 1,215,417 2% 1,271,064 2%
Capital Projects Miscellaneous
14,373,033 27% 13,891,853 27% 14,832,901
27%
44,000
0%
32,620 0%
51,195 0%
18,575 34,417
57%
7,195
16%
Debt Service
3,609,469
7% 3,609,469 7% 3,643,886 6%
1%
34,417
1%
Total Expenditures before Transfers
$53,219,200
100% $52,195,263
100% $55,200,716
100% $3,005,453
6% $1,981,516
4%
Transfer to Recreation
1,531,659 1,556,861
- - - -
1,163,747 2,233,087
- - - -
1,874,893 1,577,273
- - - -
711,146
61%
343,234
22%
Transfer to Capital
(655,814) $55,332
-29%
20,412
1%
Total Transfers
$3,088,520 $56,307,720
$3,396,834 $55,592,097
$3,452,166 $58,652,882
2% $363,646 6% $2,345,162
12%
Total Expenditures after Transfers
$3,060,785
4%
The chart above presents total expenditures for the 2026 budget year. Expenditures before transfers are budgeted to increase $2.0 million or 4.0% compared to the 2025 budget and $3.0 million or 6.0% compared to 2025 year-end projections. Increases are anticipated across the board for most categories impacted by the labor market and inflation that include personnel, supplies, contractual services and utilities. The $459,900 or 3.0% increase in capital compared to the 2025 budget is based on projects slated in the 2026 capital plan (detailed later in this document).
CONSOLIDATED EXPENDITURES 43% Wages & Benefits 27% Capital Projects 17% Contractual Services 6% Debt Service
5% Supplies 2% Utilities
7 gen op expen pg 27
2026 BUDGET 22
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