EXPENDITURES Expenditures within the Recreation Fund operating budget are derived from the following: RECREATION EXPENDITURES Budget 2024 Projections 2024 Budget 2025
2025 vs. Proj Variance
Budget Variance
Wages & Benefits
$12,111,866 1,320,041
67% $11,844,228 7% 1,234,053
66% $12,861,411 7% 1,298,313
66% $1,017,183
8.59% $749,545
6.19% -1.65% 11.47% -2.88% 6.13% 6.23%
Supplies
7%
64,260 234,588
5.21% 5.92% 8.23% -14.31% 7.68%
(21,728) 431,775 (27,990)
Contractual Services
3,764,196 21% 3,961,383
22%
4,195,971 943,480
22%
Utilities
971,470 42,106
5% 0%
871,763 52,147
5% 0%
5% 0%
71,717
Capital Projects
44,685
(7,462)
2,579
Total Expenditures expenditures pg 55
$18,209,679
100% $17,963,574
100% $19,343,860
100% $1,380,286
$1,134,181
WAGES & BENEFITS Wages and benefits account for 66% 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 2025 budget anticipates an increase of $749,600 or 6.2% compared to the 2024 budget and $1.0 million or 8.6% compared with year end projections. These increases are the result of several factors proposed to address increased workloads, and minimum wage requirements. The following aspects directly impact this area: • Reorganization of departments to improve operating efficiencies • Increased staffing needed to accommodate greater participation levels in programs • Reallocation of unfilled part-time positions to full- time positions • Compression wage adjustments needed to attract applicants and retain staff • A 2.0% cost of living adjustment and 2.0% merit/ wage compression pool (effective 1/1/2025) • Minimum wage increase from $14 to $15 (effective 1/1/2025)
RECREATION EXPENDITURES 66% Wages & Benefits 22% Contractual Services
7% Supplies 5% Utilities
2025 BUDGET 46
napervilleparks.org
Made with FlippingBook Digital Proposal Creator