TRANSMITTAL LETTER FOR SPECIAL MEETING OF DECEMBER 11, 2025
COMMITTEE ON BUDGET AND EMPLOYMENT
Mr. John P. Murray, Executive Director
Title
Authority to Amend the Tentative 2026 Budget
Body
Dear Sir:
The attached changes to the Tentative 2026 Budget Recommendations (BF-20 budget forms) are submitted for your consideration during the adoption of the Budget on December 11, 2025. The requested net changes to appropriations are summarized below:
FUND DEPARTMENT NET CHANGE
CORPORATE General Administration $0
Human Resources 16,400
Engineering (16,400)
Maintenance & Operations|9 10| TOTAL CORPORATE FUND $0
CONSTRUCTION $1,001,600
CAPITAL IMPROVEMENTS BOND $5,450,000
STORMWATER MANAGEMENT $14,711,700
The total appropriation request for the 2026 Budget is $1,794,327,800, an increase of $21,163,300 from the Tentative Budget request of $1,773,164,500. Compared to the 2025 adjusted appropriation of $1,694,607,674, this is an increase of $99,720,126, or 5.9 percent.
The estimated total tax levy for the 2026 Budget is $755,668,255, a decrease of $3,000,000 from the Tentative Budget estimate of $758,668,255. The decrease is due to revisions to project schedules in the Stormwater Management Fund. Compared to the 2025 total adjusted levy of $723,426,385, this is an increase of $32,241,870, or 4.5 percent.
The total appropriation request for the Corporate Fund is $530,820,200, unchanged from the Tentative Budget. Compared to the 2025 adjusted appropriation of $523,694,700, this is an increase of $7,125,500, or 1.4 percent.
The total appropriation request for the Construction Fund is $74,711,400, an increase of $1,001,600 from the Tentative Budget request of $73,709,800. The change in appropriation is due to a change in the project schedules for multiple projects, including the Biogas Combined Heat and Power System at the Egan WRP ($0.9 million), the Replacement of Telemetry at Various Locations ($0.6 million), the Chemical Phosphorus Removal Facility at the Calumet WRP ($0.4 million), and the Furnish, Deliver, and Install of One Chiller at the Main Office Building ($0.3 million), offset by the revised schedule for the Fox River Water Reclamation District Albin D. Pagorski WRP Bar Screens ($1.2 million). Compared to the 2025 adjusted appropriation of $83,143,600, this is a decrease of $8,432,200, or 10.1 percent.
The total appropriation request for the Capital Improvements Bond Fund is $694,977,900, an increase of $5,450,000 from the Tentative Budget request of $689,527,900. The change in appropriation is due to the reallocation of reimbursement for labor costs incurred on capital projects to a more appropriate expense commitment item ($5.0 million), and a change in the project schedules for Consultant Services for Schedule Delay Analysis ($0.4 million) and Consultant Services for Detailed Specification Expertise ($0.1 million). Compared to the 2025 adjusted appropriation of $532,997,200, this is an increase of $161,980,700, or 30.4 percent.
The total appropriation request for the Stormwater Management Fund is $96,748,200, an increase of $14,711,700 from the Tentative Budget request of $82,036,500. The change in appropriation is primarily due to a change in the project schedule for the Flood Control Project on Central Road from the Des Plaines River to Glenwood Lane ($8.7 million), a change in the project schedule for various intergovernmental agreements ($4.9 million), a revised estimate for Riparian Area Improvements at Multiple Locations in Cook County ($0.7 million), and a revised schedule for various professional engineering services for construction projects ($0.4 million). Compared to the 2025 adjusted appropriation of $134,723,100, this is a decrease of $37,974,900, or 28.2 percent.
Revised Tentative Budget pages 8-10 present changes to the appropriations, tax levies, and tax rates, along with account summary comparison changes.
Revised Tentative Budget page 11 presents all proposed position changes included in the BF-20 amendment and includes the drop of one Deputy Director of Engineering position and the addition of one Deputy Executive Director position in General Administration, the drop of one Assistant Civil Engineer position and the addition of one Electrical Mechanic #1 position in the Maintenance & Operations Department, and the addition of one Administrative Specialist position and a crosshatch #1 on an Administrative Clerk position in the Engineering Department of the Stormwater Management Fund. Additionally, one position was reclassified from a Senior Administrative Specialist to an Administrative Specialist in the Engineering Department of the Corporate Fund. The total number of positions was increased by one from the Tentative Budget. The total number of positions requested for 2026 is 1,957, a net increase of five positions from 2025.
Revised Tentative Budget pages 12-14 present a summary of revenues and expenditures for all funds for 2026, as budgeted, and 2025, as estimated. These pages include changes in revenues and expenditures for 2026, as budgeted, and 2025, as estimated.
Revised Executive Director’s Budget Recommendations pages 86-87 present the estimated balance sheet and the appropriable revenue for the Corporate Fund. These pages include changes in 2026 assets available for appropriation and adjusted 2025 estimated revenues.
Revised Executive Director’s Budget Recommendations pages 92-93 present the estimated balance sheet and the appropriable revenue for the Capital Improvements Bond Fund.
Revised Tentative Budget page 15 presents the estimated balance sheet for the Construction Fund reflecting changes in project schedules.
Revised Executive Director’s Budget Recommendations pages 97-98 present the estimated balance sheet and the appropriable revenue for the Stormwater Management Fund reflecting changes in project schedules.
Revised Executive Director’s Budget Recommendations page 103 presents the estimated balance sheet for the Reserve Claim Fund reflecting changes to 2025 estimated expenditures.
Revised Tentative Budget pages 51-53 and 56-57, and Executive Director’s Budget Recommendations pages 377-379, provide an updated list of capital projects for the Construction Fund, Stormwater Management Fund, and Capital Improvements Bond Fund, respectively.
BF-20 budget forms, pages 1 through 15, detail all requested changes in appropriation and staffing.
The Executive Director’s Budget Recommendations and the Tentative Budget, which include all the related budget ordinances in their entirety and the Report of the Committee on Budget and Employment adopted in Motion A, are available for review on the District’s website, www.mwrd.org .
Requested, Shellie A. Riedle, Administrative Services Officer, IG
Respectfully Submitted, Patricia Theresa Flynn, Chairperson Committee on Budget and Employment
Disposition of this agenda item will be documented in the official Special Board Meeting Minutes of the Board of Commissioners for December 11, 2025
Attachments
Revised Tentative Budget pages 8-15, 51-53, and 56-57, dated December 3, 2025
Revised Executive Director’s Recommended Budget pages 86-87, 92-93, 97-98, 103, and 377-379, dated December 3, 2025
BF-20 budget forms, pages 1-15, dated November 28, 2025