20 | 2023 National Recreation and Park Association • Personnel services (55 percent of the operating budget) include salaries, wages and benefits for full-time and non-full-time personnel and contracted individuals. • Operating expenditures (38 percent of the operating budget) fund agency operations. • Capital funds repay the operating budget, all enterprise funds, interdepartmental transfers and, in some cases, the capital debt service. This is five percent of the operating budget. A portion of the operations spending includes capital expenses that are not part of an agency’s capital improvement plan, such as expenditures for capital equipment (e.g., computers, vehicles, large-area mowers, tractors, boats), some periodic cyclical maintenance (e.g., carpets, conference chairs, push mowers) and perhaps debt services paid from the agency’s operating funds. The typical park and recreation agency dedicates 46 percent of its annual operating budget to managing and maintaining parks and open spaces. Agencies spend a median 41 percent of their annual operating expenditures to support recreation offerings, including programming (e.g., out-of-school time activities, sports leagues, health and wellness programs) and the facilities for such activities. Personnel services Operating expenses Capital expense not in Capital Improvement Program (CIP) Other 55% 38% 2% 5% FIGURE 17: DISTRIBUTION OF OPERATING EXPENDITURES (AVERAGE PERCENTAGE DISTRIBUTION OF OPERATING EXPENDITURES) Personnel services 55% Operating expenses 38% Capital expense not in CIP 5% Other 2% Parks Recreation Other 46% 41% 13% FIGURE 18: OPERATING EXPENDITURES DEDICATED TO PARKS OR RECREATION (AVERAGE PERCENTAGE DISTRIBUTION OF OPERATING EXPENDITURES) Parks 46% Recreation 41% Other 13% All Agencies Less Than 20,000 20,000 to 49,999 50,000 to 99,999 100,000 to 250,000 More Than 250,000 All Agencies Less Than 20,000 20,000 to 49,999 50,000 to 99,999 100,000 to 250,000 More Than 250,000 Median $105,484 $102,135 $99,944 $108,035 $110,707 $111,770 Lower Quartile $78,258 $73,560 $76,360 $81,301 $76,332 $83,477 Upper Quartile $144,945 $152,404 $140,221 $140,257 $145,048 $150,000 FIGURE 16: OPERATING EXPENDITURES PER FULL-TIME EQUIVALENT STAFF (FTE) (BY JURISDICTION POPULATION) $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 0 OPERATING EXPENDITURES PER FULLTIME EQUIVALENT STAFF (FTE)
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