DEPARTMENTAL PROFILES The operating budget contains the following functions: • Executive Director • Finance • Information Technology • Human Resources • Planning & Development • Park Police • Board of Commissioners • Trades
SUPPLIES Supplies account for 10% of the total operating budget and are budgeted to remain consistent with the 2024 budget and projections. CONTRACTUAL SERVICES Contractual expenses account for 19% of the total operating budget. Contractual services are budgeted to increase 18.3% or $199,300 over the 2024 budget and $214,800 or 20.0% over projections. The primary reason for the increase is due to tech support contracts managed by the District’s IT department. UTILITIES Utilities account for 2% of the total operating budget and are budgeted to increase slightly compared to 2024 projections. CAPITAL PROJECTS Capital expenses within the operating budget represent minor furniture purchases. MISCELLANEOUS Miscellaneous expenses include banking fees and fees for the District’s fixed income managed portfolio. TRANSFERS Transfers totaling $1.9 million come from the General Fund to the Recreation Fund which provide resources to fund park maintenance operations and to help offset administrative costs and transfers to the capital fund based on the performance of the District at the end of the year. Transfers to capital are an important funding source vital to maintaining District’s assets.
• Fleet • Allocations
Resources are allocated to the functions within the General Fund budget as illustrated. Fund Allocations represent utility charges and general office expenses incurred by the District and allocated among the three main operating funds (General, Recreation, and Golf Services). A summary for each function follows providing details of the responsibilities of the division or department relative to the District. Further account detail is provided in the General Fund departmental income statements found later in this document.
8 gen fund page 28
DEPARTMENT EXPENDITURE PERCENTAGES 22% Transfers 16% Trades
11% Information Technology 10% Fleet 9% Planning 8% HR 8% Finance 8% Police 5% Executive 2% Fund Allocations 1% Board
12 Golf service Rev page 86
2025 BUDGET 31
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