2026BudgetBook

FINANCE Profile

The Finance Department is comprised of 4 full- time positions including: a Director of Finance, Accounting Manager, Accounts Payable Administrator and Payroll Administrator. The Finance Department is responsible for coordinating and directing the financial activities of the District including maintaining the accounting system and the related financial controls, managing revenue collections, miscellaneous billings, accounts payable, payroll, budget creation and

management, cash management, investing funds, financial reporting, debt management and establishing and maintaining proper internal controls to safeguard District assets. One of the main goals of the Department is to continue maintaining public confidence in the financial stability of the District. This is achieved through the maintaining of the District’s Aaa rating from Moody’s Investor Services and by

continuing to receive the annual Government Finance Officers Association Excellence in Financial Reporting Award. Providing accurate and timely financial reports and continuing to receive an unqualified audit opinion are also ongoing goals of the department. In August 2024, the District received a Aaa rating on its 2024 General Obligation refunding of bonds along with the entire outstanding General Obligation debt portfolio. The District has maintained a Aaa rating since 2008.

2026 VS. 2025 BUDGET

%

FINAL 2023 FINAL 2024 BUDGET 2025 PROJECTIONS 2025 BUDGET 2026 2026 VS. 2025 PROJ %

FINANCE

REVENUE Miscellaneous Total Revenue

$28,031

$28,965 28,965

$17,184

$18,214

$17,248

($966)

-5% -5%

$64

0% 0%

28,031

17,184

18,214

17,248

(966)

64

EXPENSES Wages & Benefits

507,106

544,744

552,982

504,677 3,000 59,475 32,620 599,772

531,298

26,621

5%

(21,684)

-4%

Supplies

1,634

1,011

2,950 57,403

3,205 60,180 36,195

205 7% 705 1% 3,575 11% 31,106 5%

255 9%

Contractual Services

47,286 17,826

77,141

2,777

5%

Miscellaneous

30,090 652,986

32,000 645,335 ($628,151)

4,195 13%

Total Expenditures Surplus/(Deficit)

573,852

630,878

(14,457) $14,521

-2% -2%

($545,821)

($624,021)

($581,558)

($613,630)

($32,072)

6%

2026 BUDGET 33

napervilleparks.org

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