22 | 2024 National Recreation and Park Association The distribution of operating expenditures varies. Agencies dedicate an average 54 percent of their annual budgets to personnel services. Operating expenses account for 38 percent of the typical agency’s annual budget and capital expenses not in a capital improvement plan (CIP) account for 6 percent of an agency’s annual budget. The remaining 2 percent is allocated to other expenses. One also can measure park and recreation agencies’ median operating expenditures dedicated to parks, recreation and staff serving in all/both capacities. Thirty- nine percent of operating expenditures at an agency are dedicated to parks, 35 percent to recreation, 17 percent to administration and the remaining 9 percent to other related endeavors. Personnel services Operating expenses Capital expense not in capital improvement plan (CIP) Other 54% 38% 2% 6% FIGURE 18: DISTRIBUTION OF OPERATING EXPENDITURES (AVERAGE PERCENTAGE DISTRIBUTION OF OPERATING EXPENDITURES) 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 $110,912 $101,304 $112,366 $106,642 $119,166 $116,836 Lower Quartile $82,569 $73,418 $79,713 $83,421 $84,296 $93,944 Upper Quartile $146,913 $146,913 $144,907 $140,613 $147,964 $155,431 FIGURE 17: OPERATING EXPENDITURES PER FULL-TIME EQUIVALENT (FTE) EMPLOYEE (BY JURISDICTION POPULATION) $140,000 $120,000 $100,000 $80,000 $60,000 $40,000 $20,000 0 OPERATING EXPENDITURES PER FTE EMPLOYEE Parks Recreation Administration Other 39% 35% 17% 9% FIGURE 19: DEDICATED OPERATING EXPENDITURES (AVERAGE PERCENTAGE DISTRIBUTION OF OPERATING EXPENDITURES) Two people flex their muscles after a game in Virginia. PHOTO COURTESY OF PRINCE WILLIAM COUNTY (VIRGINIA) DEPARTMENT OF PARKS AND RECREATION
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