2025BudgetBook

FINANCE Profile

The Finance Department is comprised of 4 full-time positions including: a Finance Director, 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.

FINAL 2022 FINAL 2023 BUDGET 2024 PROJECTIONS 2024 BUDGET 2025 2025 VS. 2024 PROJ %

FINANCE

2025 VS. 2024 BUDGET %

REVENUE Miscellaneous Total Revenue

$30,646 30,646

$28,031

$24,272 24,272

$24,889 24,889

$17,184

($7,705)

-31% -31%

($7,088)

-29% -29%

28,031

17,184

(7,705)

(7,088)

EXPENSES Wages & Benefits

483,718

507,106

528,025

528,713

552,982

24,269 5% 950 48% 1,443 3%

24,957 5% 925 46% 3,738 7% -1,200 0% 2,000 7% 30,420 5%

Supplies

619

1,634

2,025

2,000

2,950 57,403

Contractual Services

39,613

47,286

53,665

55,960

Capital Projects Miscellaneous

1,200

0 0%

16,806

17,826

30,000 614,915

27,200 613,873

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

4,800 18% 31,462 5%

Total Expenditures Surplus/(Deficit)

540,756 573,852

($510,110)

($545,821)

($590,643)

($588,984)

($39,167)

7%

($37,508)

6%

2025 BUDGET 33

napervilleparks.org

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