OPERATING EXPENDITURES GENERAL-OPERATING EXPENDITURES Budget 2024
Projections 2024
Budget 2025
2025 vs. Proj Variance
Budget Variance
Wages & Benefits
$4,501,379
71% $4,272,326
70% $4,631,754
69% $359,428
8.4% $130,375
2.9% 0.1% 18.3% -2.6%
Supplies
650,625 10% 659,097 1,087,235 17% 1,071,777
11%
651,324 10%
(7,773)
-1.2%
699
Contractual Services
17% 1,286,522 19%
214,745 10,100 (3,850)
20.0%
199,287 (2,674) (5,050) 2,000
Utilities
104,274 2% 9,950 0% 30,000 0%
91,500
1%
101,600 2% 4,900 0% 32,000 0%
11.0%
Capital Projects Miscellaneous
8,750 0% 27,200 0%
-44.0%
-50.8%
4,800
17.6%
6.7% 5.1%
Total Expenditures Transfer to Recreation Transfer to Capital
$6,383,463 100% $6,130,650
100% $6,708,100 100% $577,450
9.4% $324,637
1,357,447 188,606 1,546,053 $7,929,516
308,105 1,601,922 1,910,027
1,531,659
1,223,554 (1,267,773)
397.1% -79.1% -2.3%
174,212 145,543 319,755
12.8% 0.0% 20.7%
334,149
Total Transfers
1,865,808 $8,573,908
-44,219
Total Expenditures and Transfer
$8,040,677
$533,231
6.6% $644,392
8.1%
WAGES & BENEFITS Wages and benefits account for 69% 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 2025 budget anticipates an increase of $130,400 or 2.9% compared to the 2024 budget and $359,400 or 8.4% compared to 2024 projections. • Wage adjustments needed to attract applicants and retain staff • A 2.0% cost of living adjustment and 2.0% merit/wage compression pool • Minimum wage increase from $14 to $15 (effective 1/1/2025) • Health insurance, dental and vision premiums – Increase for 2025 • 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
69% Wages & Benefits 19% Contractual Services 10% Supplies 2% Utilities
11 Prog Rev Pg 62
2025 BUDGET 30
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