TRANSMITTAL LETTER FOR BOARD MEETING OF DECEMBER 18, 2025
COMMITTEE ON BUDGET AND EMPLOYMENT
Mr. John P. Murray, Executive Director
Title
Authority to Amend the Adopted 2026 Budget
Body
Dear Sir:
The attached changes to the Adopted 2026 Budget (BF-21 budget forms) are submitted for your consideration as amendments to the 2026 Adopted Budget at the Board Meeting of December 11, 2025. The requested net changes to appropriations are summarized below:
FUND DEPARTMENT NET CHANGE
CORPORATE $2,000,000
CONSTRUCTION $0
CAPITAL IMPROVEMENTS BOND $6,650,000
STORMWATER MANAGEMENT $0
The total appropriation request for the 2026 Budget is $1,802,977,800, including the requested changes. These requested changes represent an increase of $8,650,000 from the Adopted Budget of $1,794,327,800. Compared to the 2025 adjusted appropriation of $1,694,607,674, this is an increase of $108,370,126, or 6.4 percent.
The estimated total tax levy for the 2026 Budget is $755,668,255, unchanged from the Adopted Budget. 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 $532,820,200, an increase of $2,000,000 from the Adopted Budget of $530,820,200. The change in appropriation is due to the general salary adjustment for non-represented employees approved over the budgeted estimate in the Tentative Budget and increases in employee health insurance pharmacy costs, offset by the increased revenue estimate for User Charge fees of $2,000,000. Compared to the 2025 adjusted appropriation of $523,694,700, this is an increase of $9,125,500, or 1.7 percent.
The total appropriation request for the Construction Fund is $74,711,400, unchanged from the Adopted Budget. Proposed net-zero changes include the revised schedule for the Biogas Combined Heat and Power System at the Egan WRP ($1.4 million) and the carryforward of Roof Rehabilitation at the Egan WRP ($1.1 million), offset by the reallocation of Preservation of Buildings funding ($1.1 million), the revised schedule for the Fox River Water Reclamation District Albin D. Pagorski WRP Bar Screens ($0.9 million), and the revised schedule for the Rehabilitation of Sludge Lines between the Digesters and Post Buildings at the Stickney WRP ($0.5 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 $701,627,900, an increase of $6,650,000 from the Adopted Budget of $694,977,900. The change in appropriation is due to the revised cost estimates for TARP Mechanical Equipment Improvements at the Calumet WRP ($5.5 million) and Aeration Blower Improvements at the Stickney WRP ($3.3 million), offset by the cancellation of the North Side Sludge Pipeline Replacement - Section 2 at the O’Brien WRP ($2.1 million). Compared to the 2025 adjusted appropriation of $532,997,200, this is an increase of $168,630,700, or 31.6 percent.
The total appropriation request for the Stormwater Management Fund is $96,748,200, unchanged from the Adopted Budget. Proposed net-zero changes include the revised schedule for Flossmoor Road Viaduct Storm Sewer Improvements in Flossmoor ($1.0 million) and the revised schedule and carryforward of the Flood Control Project on 1st Avenue from Roosevelt Road to Cermak Road ($0.5 million), offset by the reallocation of Local Stormwater Phase II funding ($1.0 million) and Waterway Facility Structure funding ($0.5 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 include appropriation changes with no changes to the estimated tax levy.
Revised Tentative Budget pages 12-13 present a summary of revenues and expenditures for all funds for 2026, as budgeted. These pages include changes in revenues for 2026, as budgeted.
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 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 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.
The attached BF-21 budget forms (pages 1-4) detail all requested changes in appropriation.
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 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 Regular Board Meeting Minutes of the Board of Commissioners for December 18, 2025
Attachments
Revised Tentative Budget pages 8-10, 12-13, 51-53, and 56-57, dated December 12, 2025
Revised Executive Director’s Recommended Budget pages 86-87, 92-93, and 377-379, dated December 12, 2025
BF-21 budget forms, pages 1-4, dated December 12, 2025