Wow, they had 23 vacant positions too. So are the 20 layoffs 5% of the work force (400 employees) or 43 total (layoffs and eliminated positions) 5% (860 total employees)?
Naperville budget here: http://www.naperville.il.us/dynamic_content.aspx?id=492
Their annual budget for 09-10 is $113,774,498, and they are cutting $3 million in employee costs. That's like 2.3% of the budget, if my math is right. $3 million of an $11 million deficit.
Naperville is huge, amount of land and number of residents. It seems like every time I drive by a "Welcome to Naperville" sign, the total population number has changed. They should do them digitally so they can update them without having to make a new sign.
It's interesting to read through the text portions of the budget document to see how the economic realities are affecting every municipal government around. I tried comparing the Naperville budget to the Berwyn one, but I had a hard time find it and then even understanding what I'm reading (in the Berwyn documents.)