■ EXPENDITURES Expenditures within the Recreation Fund operating budget are derived from the following: RECREATION EXPENDITURES BUDGET 2025 PROJECTIONS 2025 BUDGET 2026
2026 VS. PROJ VARIANCE
BUDGET VARIANCE
Wages & Benefits
$12,861,411 1,298,313
66% $12,534,672 7% 1,278,280
66% $13,331,831
67% $797,159
6.36% $470,420 3.66%
Supplies
7% 1,382,140 7%
103,860 (10,635) 46,278 9,200
8.12%
83,827 6.46%
Contractual Services
4,195,971 943,480
22% 4,096,675 22% 4,086,040 21%
-0.26% (109,931) -2.62%
Utilities
5% 968,333
5% 0%
1,014,611
5%
4.78%
71,131
7.54% 1.76%
Capital Projects
44,685
0%
36,272
45,472 0%
25.36%
787
Total Expenditures
$19,343,860
100% $18,914,232
100% $19,860,094
100% $945,862
5.00% $516,234 2.67%
expenditures pg 55
WAGES & BENEFITS Wages and Benefits account for 67% of the 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 $470,500 or 4% compared to the 2025 budget and the variance with projections is $797,200 or 6%. The following aspects that have a direct impact on this area are: y Increased staffing needed to accommodate greater participation levels in programs y Compression wage adjustments needed to attract applicants and retain staff y A 2.0% cost of living adjustment and 2.0% merit/wage compression pool (effective 1/1/2026) 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
RECREATION EXPENDITURES 67% Wages & Benefits 21% Contractual Services
7% Supplies 5% Utilities
2026 BUDGET 46
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