■ OPERATING EXPENDITURES GENERAL-OPERATING EXPENDITURES
Budget 2025
Projections 2025
Budget 2026
2026 vs. Proj Variance
Budget Variance
Wages & Benefits
$4,631,754
69% $4,527,708
70% $4,852,516
70% $324,808
7.2% $220,762
4.8% -0.1% 3.2% 6.8% -11.2% 13.1%
Supplies
651,324
10%
649,181
10%
650,769 9%
1,588
0.2% 18.2% 8.8% 9.3% 11.0%
(555)
Contractual Services
1,286,522
19% 1,123,400 17% 1,327,581
19%
204,181
41,059 6,953
Utilities
101,600
2% 0% 0%
99,754 2% 3,980 0% 32,620 1%
108,553
2%
8,799
Capital Projects Miscellaneous
4,900
4,350 0% 36,195 0%
370
(550) 4,195
32,000
3,575
Total Expenditures Transfer to Recreation
$6,708,100 1,531,659
100% $6,436,643
100% $6,979,964
100% $543,321
8.4% $271,864
4.1%
- - - -
1,163,747 705,440 1,869,187
- - - -
1,874,893 281,405 2,156,298 $9,136,262
- - - -
711,146
61.1% 343,234 22.4%
Transfer to Capital
334,149
(424,035)
-60.1% (52,744)
-15.5%
Total Transfers
1,865,808 $8,573,908
287,111
15.4% 290,490 15.6%
Total Expenditures and Transfer
$8,305,830
$830,432
10.0% $562,354
6.6%
WAGES & BENEFITS Wages and Benefits account for 70% 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 2026 budget anticipates an increase of $220,800 or 5% compared to the 2025 budget and $324,800 or 7% compared to 2025 projections. y Wage adjustments needed to attract applicants and retain staff y A 2.0% cost of living adjustment and 2.0% merit/ wage compression pool y Health insurance premiums – Increase for 2026 y The employee contribution rate for those eligible staff participating in the PPO plan at any level is set at 18%, BCO plan at 12% and 10% for the HMO plan.
GENERAL OPERATING EXPENDITURES
70% Wages & Benefits 19% Contractual Services
9% Supplies 2% Utilities
11 Prog Rev Pg 62
2026 BUDGET 30
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