HomeMy Public PortalAbout2010 Adopted Budget2010 ADOPTED
BUDGET
Todd Hileman
Village Manager
Finance Department
Fiscal Year 2010
Annual Budget
Presented to:
Village Board of Trustees
Kerry Cummings, President
Francis “Pat” Cuisinier
Paul Detlefs
Deborah Karton
James Patterson, Jr.
Philip O’C. White
Scott R. Britton
Prepared and Presented by:
Todd Hileman
Village Manager
Christopher Clark
Deputy Village Manager
Amy Ahner
AdministrativeServices Director
Don Owen
Capital Projects Director
Mary Bak
Development Director
Wayne Globerger
Fire Chief
William Fitzpatrick
Police Chief
Jerry Burke
Public Works Director
Darrell Barber
Finance Director
and
The Staff of the
Village of Glenview
VILLAGE OF GLENVIEW PROFILE
The Village of Glenview was
incorporated on June 20, 1899 with
an estimated population of 351.
Today, the Village covers 13.83
square miles and serves
approximately 46,329 residents.
Located in Cook County, the Village
has many fine amenities including
great public services, excellent
schools, many parks, playgrounds,
and open space covering more than
700 acres, numerous options for
shopping and dining and access to
multiple transportation options.
These amenities have made
Glenview a vibrant and thriving
community, one of Chicago’s
premier suburbs.
Located between the Tri-State Tollway and the EdensExpressway,the Village extends from
Willow Road on the north to Golf Road on the south, Chicago and Northwestern Railroadon the
east and to the western edge of the Cook County Forest Preserve along River Road (Route 45).
The Village is located 22 miles northwest of the City of Chicago’s downtown. To reach
downtown Chicago it takes approximately 30 minutes by vehicle and 45 minutes byrail. O’Hare
International Airport is 12 miles from Glenview.
Glenview is an affluent community and is home to successful and well-educated professionals.
Glenview serves as the home to such corporations as Kraft Foods, Aonand Abt Electronics.
Recently, the Village redeveloped the former Glenview Naval Air Station. This site known as
“The Glen” is a 1,121 acre mixed use district of residential, retail, office, light industrial, sport
and entertainment uses.
Glenview operates under a council-manager form of government and is a home rule municipality
operating under the 1970 Constitutionand statues of the State of Illinois. The Village President
and six Trustees are electedat-large. Trustees are elected to overlapping four year terms and
there are no term limits. Village elections are held every two years in April. The Village Board
appoints members of various Village Commissions responsible for overseeing and regulating
different aspects of the Village. The Board of Trustees meets twice a month to determine policy
initiatives.
The President, with the concurrence of the Trustees, appoints the Village Manager, responsible
for implementing Board policies and handling day-to-day operations, including overseeing a
staff of approximately 325employees in sevenmunicipal departments: Village Manager’s
Office, Administrative Services, Capital Projects, Development, Fire, Police, and Public Works.
TABLE OF CONTENTS
PAGE
How to Use this Document ............................................................................................................1
Distinguished Budget Presentation Award for 2009 ..................................................................2
Letter of Transmittal .................................................................................................................3 -16
INTRODUCTORY SECTION
Village History and Demographics.............................................................................................17 -26
Organizational Chart.......................................................................................................................27
Budget Process Flowcharts.........................................................................................................28 -29
Budget Calendar..............................................................................................................................30
Budget Basics..............................................................................................................................31 -33
Financial Policies........................................................................................................................34 –37
Personnel Requirements..................................................................................................................38
FUND INFORMATION SECTION
Summary Budgets -All Funds
Including Transfers Between Funds..........................................................................................39
Excluding Transfers Between Funds........................................................................................40
Corporate Fund
Overview...................................................................................................................................41
Fund Balance Statement by Expenditure Type.........................................................................42
Fund Balance Statement by Department...................................................................................43
Budgets by Department
Village President & Board of Trustees.............................................................................46 –48
Special Appropriations.....................................................................................................49 –50
Village Manager’s Office.................................................................................................51 –62
Legal.....................................................................................................................................63
Administrative Services...................................................................................................64 –68
Public Works....................................................................................................................69 –73
Police................................................................................................................................74 –77
Fire....................................................................................................................................78 –82
Development....................................................................................................................83 –88
Capital Projects.................................................................................................................89 –94
TABLE OF CONTENTS
PAGE
FUND INFORMATION SECTION -CONTINUED
Special Revenue Funds
Overview...................................................................................................................................95
Corporate Special Revenue Funds
Motor Fuel Tax Fund...........................................................................................................96
Refuse andRecycling Fund..............................................................................................97 –98
Joint Dispatch Fund.........................................................................................................99 –100
Foreign Fire Fund................................................................................................................101
Police Special Fund.............................................................................................................102
Permanent Fund...................................................................................................................103
Glen TIF Special Revenue Funds
Glen Caretaker Fund.......................................................................................................104 –105
Glen Land Sales Fund....................................................................................................106 –107
Glen Redevelopment Fund.............................................................................................108 –109
Special Tax Allocation Fund..........................................................................................110 –111
Debt Service Funds
Overview..................................................................................................................................112
Corporate Debt Service Fund...................................................................................................113
TIF Debt Service Fund.............................................................................................................114
Capital Projects Funds
Overview..................................................................................................................................115
Corporate Capital Projects Funds............................................................................................116
TIF Capital Projects Funds......................................................................................................117
EnterpriseFunds
Overview..................................................................................................................................118
Glenview Water & Sanitary Sewer Funds..........................................................................119 –122
North Maine Water & Sewer Utility Fund..........................................................................123 –125
Wholesale Water Fund........................................................................................................126 –127
Commuter Parking Fund..........................................................................................................128
Internal Service Funds
Overview..................................................................................................................................129
Capital Equipment Replacement Fund (CERF).......................................................................130
Municipal Equipment Repair Fund (MERF)......................................................................131 –132
Facilities Replacement and Repair Fund (FRRF)....................................................................133
Insurance Fund.........................................................................................................................134
Risk Management Fund...........................................................................................................135
TABLE OF CONTENTS
PAGE
FUND INFORMATION SECTION -CONTINUED
Trust and Agency Funds
Overview..................................................................................................................................136
Police Pension Fund.................................................................................................................137
Firefighters’ Pension Fund.......................................................................................................138
Escrow Deposit Fund...............................................................................................................139
Special Service Area Bond Funds............................................................................................140
CAPITAL SPENDING AND DEBT MANAGEMENT SECTION
Capital Spending
Capital Spending Overview................................................................................................141 -145
Project Listing 2010 Detail.................................................................................................146 –153
Project Listing 5-Year Totals..............................................................................................154 –155
Debt Management
Debt Management Overview..............................................................................................156 –161
Debt Service Requirements to Maturity..............................................................................162 –174
COMPONENT UNIT SECTION
Glenview Public Library –Component Unit Budgets..............................................................175 –178
SUPPLEMENTARY SECTION
Business Plan
Overview.............................................................................................................................179 –180
Business Plan Detail...........................................................................................................181 –194
Budget Resolution.....................................................................................................................195 –196
2009 Tax Levy Calculations..........................................................................................................197
Glossary of Terms.....................................................................................................................198 –209
Commonly Used Acronyms...........................................................................................................210
HOW TO USE THIS DOCUMENT
Village of Glenview 2010 Annual Budget
1
Village of Glenview
AdoptedBudget
Fiscal Year 2010
This budget is divided into fivesections: Introductory, Fund Information,Capital
Spending and Debt Management,Component Unit, and Supplementary. Throughoutthe
document, the Village of Glenview is referenced as the “Village”.
The Introductory Section contains information about the Village’s history and
demographics, the Village’s organizational structure, budget process flowcharts, the
budget calendar, budget basics and financial policies, and personnel requirements.
The Fund InformationSection is focused on the different funds the Village utilizes.
Fund summaries show the activity in each fund to include; beginning balance, revenues
and other sources, expenditures/expenses and other uses, and the ending balance. For the
Corporate Fund, additional information is given on the departments through a
Department Narrative, which provides each department’s budget message. This message
includes departmental functions, goals for the upcoming year, past accomplishments, and
the staffing level. It also exhibits department expenditures sorted into these categories:
Personnel, Contractual, Commodities, Other Charges, Capital Outlay, and Transfers.
The Capital Spending and Debt ManagementSection covers the Capital
Improvements Program (CIP) budget and a discussion on how the Village uses various
financing tools to fund these projects. It explains the CIP process, provides information
on different funding sources, lists the capital improvement projects, explains how and
why the Village utilizes debt, and summarizes the Village’s outstanding debt.
The Component UnitSection is for the Village is the Library. This section provides the
Library’s fund balance information for each of its funds as approved by the Library
Board.
The Supplementary Section contains the Village’s Business Plan for 2010 which
outlines the key initiatives for the year and serves as the foundation for the 2010 budget
along with the goals established by the Board of Trustees, the budget resolution, the 2009
tax levy calculations, and a reference glossary.
Village of Glenview 2010 Annual Budget
2
The Government Finance Officers Association of the United States and Canada (GFOA)
presented an award of Distinguished Presentation to the Village of Glenview, Illinois for
its annual budget for the fiscal year beginning January 1, 2009.
In order to receive this award, a governmental unit must publish a budget document that
meets program criteria as a policy document, as an operations guide, as a financial plan,
and as a communication device.
The award is valid for a period of one year only. We believe our current budget continues
to conform to program requirements, and we are submitting it to GFOA to determine its
eligibility for another award.
Village of Glenview 2010 Annual Budget
3
To the Honorable President,Board of Trustees, and Citizens of the Village of Glenview:
I am pleased to submit to you the 2010 fiscal year annual budget for the Village of Glenview. Through the
budget process, the Village achieves two primary objectives. First, the budget provides the basis for
achieving the Village Board’s strategic objectives for the 2010 fiscal year. Second, the budget specifies the
spending plan for the Village, with the goal of aligning escalating fixed costs –such as unfunded pension
benefits, energy, and fuel costs –with stagnant or even declining revenues. It is the Village’s goal with the
2010 fiscal year budget to continue to provide quality services and programs to the community while
fostering a commitment to constant andcareful fiscal management. The result of the 2010 fiscal year budget
process is a balanced budget.
FISCALYEAR2010 GOALS
On an annual basis the Village Board establishes strategic organizational goals to continually promote the
Village’s vision of providing outstanding services and programs in a fiscally prudent environment. The
Village Board has outlined the following strategic goals which have become the foundation for the
development of the 2010 fiscal year budget:
Guide the analysis, design and implementation of information and technology assets leveraging
projects across multiple departments to support Village operations and excellent customer service.
Continue to improve the operating budget and financial practices to promote fiscal responsibility,
transparency and efficient service delivery.
Enhance the Village’s community planning and economic development efforts to continue
improving the quality of life in the Village of Glenview.
Continue developing intergovernmental relationships to enhance the overall quality of life in the
Village.
Continue improving the capital improvement program planning process pertaining to infrastructure
and facilities projects in an effective, fiscally-responsible manner.
Enhance the Village’s communication program to promote expedient and effective dissemination of
information to internal and external customers of the Village.
Manage traffic-related issues to maintain high levels of public safety and quality of life in the
Village.
The seven strategic goals outlined above provide the overarching framework to guide the Village Board and
Village management in executing policy and operational decisions regarding services, programs and capital
undertakings. The Village is only able to provide these services and programs through the resources
entrusted to it by the residents and businesses of the Village of Glenview. As such, the Village is committed
to utilizing these resources in an efficient and effective manner in order to best serve the needs of the
community.
Village of Glenview 2010 Annual Budget
4
VILLAGEANDCOMMUNITYCHALLENGESFORTHE2010 FISCALYEAR
It is the Village’s commitment to continually assess the external economic environment to manage and
minimize the potential impact of changes in the economy to service levels. As with all municipalities, there
are limits to the resources available to fund services and programs. The Village of Glenview is not isolated
from the impacts of a downeconomy, which has brought about instability in the financial, credit and housing
markets. In December of 2008 economists declared the downturn a recession, evidenced by increased
unemployment rates, historical declines in the stock market, and a credit crunch, ultimately leading to a
decline in the Consumer Confidence Index and a decline in consumer spending.
The preparation of both the prior year’sbudget and the current 2010 fiscal year budget proved to be a
challenge in light of the current economic environment. The economic downturn has further aggravated the
gap between increasing expenditures and stagnant or declining revenues.The adopted 2010 fiscal year
budget relies on conservative revenue projections, and reflects the Village’s commitment to spending every
dollar wisely and increasing efficiencies across all of its departments and operations.
During 2009, as the economy worsened and revenue projections continued to fall short of expectations, the
Village continuously sought out savings, efficiencies, and new revenue streams. Some highlights of the
changes implemented during the 2009 fiscal year include:
Reduced operating and capital expenditures by $3.6 million and personnel costs by $400,000 (for the
2010 fiscal year budget personnel costs have been reduced by $2.0 million).
Identified creative ways to maintain current levels of service through the privatization of several
services and the drawing down of reserves.
Obtained commitments for more than $1.35 million in State and Federal grants and benefited from
$694,000 in new revenue through an ambulance billing program, which captures partial costs from
insurance companies.
Due to the timeliness of the Village’s response to the downturn in the economy, the Village was able to
capture expenditure savings of approximately $3.7 million for the 2009 fiscal year. In spite of the efforts and
changes implemented during the 2009 fiscal year, the Village still faces considerable financial challenges in
2010.
In light of the continuingdownward trend in the economy, the Village has implemented a more conservative
approach to calculating revenue projections. Major revenue sources for the 2010 fiscal year are budgeted at
$2.7 million below the 2009 fiscal year budgeted amounts.
As discussed earlier, escalating fixed costs –such as pension costs, energy, and fuel costs –continue to
widen the gap between revenues and expenditures and such is the case for the 2010 fiscal year budget. To
offset some of these rising costs that are beyond the Village’s control, the Village will be relying on its
reserves in the Permanent Fund. To help offset the rising pension costs, the Village has worked aggressively
to reduce expenditures in other categories, including reducing the 2010 operating budget (Corporate Fund
departments excluding transfers for capital) by $747,000 when compared to the 2009 budget. The savings
were the result of aggressive cost cutting measures, including the elimination of approximately 30 FTE
positions in 2009.
In addition, the Board of Trustees took aggressive action in the 2010 budget in adopting a modest property
tax increase, a $0.02 local motor fuel tax,and reduced the Water and Sanitary Sewer fund balance reserves
from a 60 day to a 30 day operating balance. The Board also expanded the Corporate Fund balance reserve
range to 30% to 40%, from 33% to 40%.
Village of Glenview 2010 Annual Budget
5
FOR THE FUTURE
The recovery from the current economic downturn is going to be challenging and will require constant
vigilance during the 2010 fiscal year, as it is anticipated in the current five-year financial forecasts that
expenditures will continue to outpace revenues. As such, the Village is committed to the constant monitoring
of expenditures and the identification of potential cost savings and new revenue sources through:
Early planning for the 2011 fiscal year budget which will help identify and monitor revenue
shortfalls and expenditure outlays.
Analyzing every vacant employment position within the Village to determine the need to refill
positions; it is the Village’s anticipation that many of these positions will remain vacant or be
eliminated entirely.
Continuing to pursue State and Federal funding. The Village has already secured $4.2 million in
grant commitments for the 2010 fiscal year. Although such grants provide only one-time revenues,
they do help to preserve the Village’s reserves.
Continuing to pursue creative partnerships that resultin cost savings and potential new revenue. The
Village currently provides dispatching services to the Village of Grayslake, which generates
approximately $250,000 in annual revenue, and during the 2010 fiscal year Lockheed Martin will be
utilizing the police station firing range as a training site, generating and additional $65,000 in annual
revenue.
Investigating the potential of consolidating engineering, inspections and maintenance vendor
contracts to determine if costs can be decreased without sacrificing the quality of services.
Continuing to scrutinize every Village service and program, seeking new innovative cost cutting and
service provisionmeasures.
2010 BUDGET OVERVIEW
Corporate Fund
29%
Special Revenue Funds
8%
Special
Revenue
Funds
TIF
19%
Debt
Service
Funds
1%
Debt
Service
Funds
TIF
0%
Capital
Projects
Funds
9%
Capital Projects Funds
TIF
5%
Enterprise Funds
14%
Internal
Service
Funds
10%
Trust
and
Agency
Funds
3%
Appropriations by Fund Type $179,998,282
The total 2010 fiscal year budget for the Village of Glenview is $179,998,282. This total includes all funds of
the Village except the Library’s funds. It represents a total decrease of $33,366,294 or 15.6% from the prior
year total adopted budget. The main reductions are:
Debt service expenditure reductions of nearly $29 million due to the refunding of the 2006B
Corporate Purpose TIF Bonds.
Decreases in personnel costs across all funds totaling more than $4.3 million.
Village of Glenview 2010 Annual Budget
6
2010 BUDGET OVERVIEW –CONTINUED
CORPORATE FUND
The CorporateFund reportsthe majority of all daily operations, excluding fleet, commuter parkinglots,
water services, sewer services, North Maine Utility services, and Glen TIF operations. The Corporate Fund
provides traditional governmental services such as general administration, public health/safety, streets and
highway maintenance, snow removal, community development, and facilities maintenance. In the 2010fiscal
year budget, the Villagehas continued to address the CorporateFund’s structural operatingdeficit by
reducingoperating and capitalexpenditures, seeking revenue enhancements, and utilizingfund balance
reserves. The table belowsummarizesthe 2010 fiscal year budget for the Corporate Fundcompared to the
2009 fiscal year adopted budget:
FY 2010Adopted Budget Change
Beginning Fund Balance $16,201,996 19,578,105
Revenues
Local Taxes 36,688,227 36,234,476 (453,751)
Licenses and Permits 2,622,000 2,130,778 (491,222)
Fees and Fines 200,000 100,000 (100,000)
Charges for Services 1,545,800 2,352,992 807,192 Intergovernmental 9,141,178 8,753,614 (387,564) Investment Income 435,000 210,000 (225,000) Others 710,000 705,200 (4,800)
Total Revenues 51,342,205 50,487,060 (855,145)
Other Sources
Transfers In 2,678,002 1,006,386 (1,671,616)
Charges for Services 1,135,810 1,191,811 56,001
Total Other Sources 3,813,812 2,198,197 (1,615,615)
Total Revenues and Other Sources 55,156,017 52,685,257 (2,470,760)
Expenditures - Operating and Maintenance
Personnel 34,387,696 33,362,852 (1,024,844)
Contractual 7,215,953 7,562,299 346,346
Commodities 2,611,073 2,639,803 28,730
Others 3,761,185 3,314,947 (446,238)
Total Expenditures - Operating and Maintenance 47,975,907 46,879,901 (1,096,006)
Other Uses
Capital Outlay 308,225 529,000 220,775
Capital Improvements 2,040,490 2,210,000 169,510 Joint Dispatch 990,000 1,116,034 126,034 Transfers Out 1,943,175 1,945,050 1,875 Total Other Uses 5,281,890 5,800,084 518,194
Total Expenditures and Other Uses 53,257,797 52,679,985 (577,812)
Change in Fund Balance (Revenues Minus Expenditures)1,898,219 5,272 (1,892,948)
Ending Fund Balance 18,100,215 19,583,377
Corporate Fund
FY 2009Adopted Budget
Village of Glenview 2010 Annual Budget
7
2010 BUDGET OVERVIEW –CONTINUED
CORPORATE FUND –CONTINUED
As shown above, the diligent work by the Village Board, management and staff throughout the 2009 fiscal
yearreduced budgeted expenditures for operations and maintenance in the Corporate Fund from $48.0
million in the fiscal year 2009 budget to $46.9million in the fiscal year 2010 budget, reflecting a $1.1
million, or 2.3 percent, reduction in these expenditures. However, the current economic environment has
greatly affected revenues in the Corporate Fund. In light of the economic changes over thepast couple of
years, the Village has taken a much more conservative approach to budgeting for revenues. The fiscal year
2009 budget reflects total budgeted revenues and other sources of $55.2 million, while the fiscal year 2010
budget anticipates total revenues and other sources of $52.7 million, reflecting a $2.5 million, or 4.5 percent,
reduction in anticipated revenues. Some of the more specific changes in the revenue sources and
expenditures for the Corporate Fund are discussed further below.
Being that the Corporate Fund is the primary operating fund of the Village, and given the current economic
condition, the Village Board, management andstaff will evaluate the fiscal year 2010Corporate Fund budget
on a continual basis. In addition, work on the fiscal year 2011budget will begin in the first quarter of 2010.
OTHER FUNDS
Other funds comprise the remaining $127,318,297of total Village appropriations or 71% and consist of
twenty-nine(29)funds. The fund types are as follows with the Tax Increment Financing related funds listed
separately:
Special Revenue Funds (6); 9% of total
Debt Service Funds (2); 1% of total
Capital Projects Funds (1); 9% of total
Enterprise Funds (5); 14% of total
Internal Service Funds (5); 10% of total
Trust and Agency Funds (4); 3% of total
Glen Tax Increment Financing (TIF) Funds:
Special Revenue Funds (4); 19% of total
Debt Service Funds (0); 0% of total
Capital Projects Funds (2); 6% of total
As shown above, the Glen TIF Funds compromise the majority of the appropriations at $44,256,940or 25%
of the total. These funds provide the funding source for the redevelopment of the former Glenview Naval Air
Station (GNAS), now known as the Glen.
A TIF district is defined as an economic development tool that enables an eligible governmental entity to
freeze the property tax base of a blighted area for a maximum of twenty three (23) years. During this period,
economic development investments are made in the property with the intent to spur new economic growth
and job creation. Assuming the blighted area is redeveloped as a result of the investments,incremental
property taxes above the frozen property tax baseline are collected and used by the governmental entity to
fund all or a portion of the investments and redevelopment costs. The Village entered into the TIF district in
1998 and is currently projecting retirement in 2018.
Village of Glenview 2010 Annual Budget
8
2010 BUDGET OVERVIEW –CONTINUED
REVENUE HIGHLIGHTS
The Village of Glenview sources of revenue consist of property taxes, user fees, local taxes, sales tax, grants,
and use of beginning balance. Each fund has its own revenue source to fund appropriations.
$(10)
$40
$90
$140
$190
Actual Budget Actual Budget
2008 Adopted Projected Adopted
2009 2009 2010
Millions
Village of Glenview
Total Revenues and Other Sources All Village Funds
(excluding Library Funds)
Bond Proceeds Transfers In Others/Miscellaneous
Investment Income Intergovernmental Charges for Services
Fees and Fines Licenses and Permits Local Taxes
2009 2009 2010
2008 Adopted Projected Adopted
Revenue Source Actual Budget Actual Budget
Local Taxes $65,191,876 63,323,153 62,099,361 62,790,410
Licenses and Permits 1,720,755 2,622,000 1,974,149 2,130,778
Fees and Fines 363,975 419,788 280,284 321,180
Charges for Services 35,477,230 41,984,895 39,247,617 42,107,554
Intergovernmental 10,450,252 12,221,913 12,181,740 16,150,745
Investment Income (2,870,573) 3,736,518 1,619,955 1,699,739
Others/Miscellaneous 4,787,975 27,697,203 2,930,924 2,747,484
Transfers In 22,207,362 43,657,701 21,846,360 29,017,966
Bond Proceeds - 520,034 520,034 -
Total 137,328,852 196,183,205 142,700,424 156,965,856
Village of Glenview 2010 Annual Budget
9
2010 BUDGET OVERVIEW –CONTINUED
REVENUE HIGHLIGHTS –CONTINUED
Below are highlights of notable funds for the Village of Glenview.
Corporate Fund
Property tax, electric and natural gas utility taxes, sales tax,home rule sales tax and State income tax account
for 71% of the revenue collected in the Corporate Fund.The following chart reflects the history and 2010
budget for major revenue sources in the Corporate Fund:
History and 2010 Budget for Corporate Fund Major Revenue Sources
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
Sales Tax Home Rule Sales Tax Utility Tax Property Tax*Income Tax
2008 Actual 2009 Projected Actual 2010 Budget
* Property Tax excludes Debt Service and Library collections
* Property Taxes
The Village’s 2008 levy assessed value (the basis for the Fiscal Year 2009 collections)increased by 8.2%
from $2,693,236,118 to $2,912,763,688. The total municipal property tax rate includes the Corporate Fund,
pension funds, debt service and, library operations. For Village operations (excluding Library)prior to Fiscal
Year 2008, the property tax extended levy amount has remained constant, rising only when property was
annexed into the Village. In Fiscal Year 2008, the Board of Trustees’ established a policy to allow the property
tax extended levy to increase by the new growth in the assessed value. This isan excellent exampleof the
Village Board’s goalto keep reliance on property taxes to a minimum. The 2009 proposed levy extension,
excluding the Library, increased by $675,812or 6.6% over the 2008final extended levy.
Since the Library’s main source of revenue is the property tax levy, the levy each year has been determined
based on the operational needs for that year. In 2008, the Library’s tax levy was $5,680,450. The 2009
proposed levy reflects an11.6% or $658,459 increase over the final 2008 extension. The majority of this
increase, $519,409, reflects the new tax levy extension for the 2009A Corporate Purpose Bonds that funded the
new Library construction. This number, originally $2.0 million, was reduced by a $1.5 million contribution from
the Village’s Permanent Fund. The increase on the 2009 proposed levy for library operations increased 2.5% or
$139,050.
Village of Glenview 2010 Annual Budget
10
2010 BUDGET OVERVIEW –CONTINUED
REVENUE HIGHLIGHTS –CONTINUED
Corporate Fund –Continued
* Property Taxes –Continued
Property Tax Levy by Levy Year
9,000,000 9,919,457 10,178,089 10,853,901
5,322,403
4,000,000
5,680,450 6,338,909
-
3,000,000
6,000,000
9,000,000
12,000,000
2006 2007 2008 2009*
Village Levy Library Levy
* Utility Taxes-Electricity Tax and Natural Gas Tax
A five percent tax on gross natural gas sales within the Village continues to generate substantial revenuefor the
Corporate Fund. There is a tax on electricity based upon consumption, with anaverage tax rate of fivepercent.
Revenuesreceived from these taxes are generated basedon actual usage and largelydependon fluctuations in
temperatures, increases in the cost of natural gas, and increases in population. The Village’s revenue from
electricity taxes showed an increase of 15.7% or $334,927from 2008to 2009. From 2008 to 2009, natural gas
tax revenue increased by 18.1% or $255,716. The increase in natural gas from 2008 to 2009 can be attributed to
a long winter as well as an increase in the cost of natural gas. For 2010, the Villageis forecasting a zero percent
increase in revenue for electricity taxes, and a decrease in natural gas taxes of 25.1% to reflect current natural gas
costs.
* Gas Use Tax
Nationally, the Gas Use Tax was first implemented after deregulation of the natural gas utilities in 1998.
Initially, commercial customers were allowed to select their own supplier of natural gas, an option that was
then extended to all customers(residential, commercial, and industrial) in 2002. As these customers
purchased their gas from out of state, it was not taxed by the Municipal Utility Tax. The Village’s analysis of
the Gas Use Tax showed that an additional tax of $0.0450 per therm would equalize the Municipal Utility
Tax,andwould generate approximately $434,000 annually. The Village Board adopted the Gas Use Tax on
October 21, 2008 and collections began on Nov. 1, 2008. Since 2009 wasbe the first complete year of
collections, staff budgeted $300,000 for this revenue, which is included in the Nicor utility tax revenue. For
2010, staff is not anticipating a significant increase in the gas use tax based on anticipated usage.
Village of Glenview 2010 Annual Budget
11
2010 BUDGET OVERVIEW –CONTINUED
REVENUE HIGHLIGHTS –CONTINUED
Corporate Fund –Continued
* Telecommunications Tax
Effective January 1, 2003, the telephone tax was converted to a telecommunications tax and is now collected by
the State. The municipality receives sixpercent of the revenues collected on voice/data lines, cellular phones,
and any other telecommunication devices. Due to this conversion, the Village’s revenue from the
telecommunications tax decreased 4.6% or $118,207 from 2008 to 2009. The budget for telecommunications
taxes for fiscal year 2010 reflects a zero percent increase compared to fiscal year 2009 actual collections, and the
Village is anticipating a slight downward trend for telecommunications taxes in the coming years as well.
* Sales Tax
Retail sales tax of 7.25% is collected by the State. The municipality where the tax is collected receives one
percent of the revenues. For 2009, sales tax receipts decreased $1,118,090 from 2008, a decrease of 8.5%. The
large decline in sales tax receipts for 2009 is a direct reflection of faltering consumer confidence as a result of the
economic recession for much of the 2009 fiscal year. For 2010, the Village anticipates fairly level sales tax
collections, with consumer confidence and spending still lagging.
* Home Rule Sales Tax
In 2007, after reviewing and implementing a number of cost containment measures including consolidating
operations, reducing the fleet and offering an early retirement incentive, the Village determined, through its
initial 5-year operating budget projection, that additional revenues were needed to maintain servicesin the long
run, and supplement infrastructure investment in the near term. In December 2007 the Village Board approved a
0.25% increase in the home rule sales tax rate, bringing the new rate of 0.75% effective July 2008. The 2009
home rule sales tax collections reflected a full year at the new 0.75% rate and revenues increased 8.5% or
$468,907from 2008.For 2010, the Village anticipates fairly level sales tax collections, with consumer
confidence and spending still lagging.
* Income Tax
The Village receives a portion of state income tax receipts on a per-capita basis. The actual revenue received for
2009compared to 2008decreasedby 6.0% or $251,725 as a direct result of the economic recession. Income tax
is one of several state shared revenues. TheVillage estimates state shared revenues based upon projections
received from the Illinois Municipal League. While constructing the 2010 budget these projections predicted a
1% or $31,110 decrease in income tax receipts for 2010. Subsequent to the adoptionof the 2010 budget, the
Illinois Municipal League lowered their projections for income tax and it is anticipated that the impact to the
Village will be an additionalreduction in income tax of approximately $500,000 for 2010.
* Hotel/Motel Tax
The Village of Glenview’s hotel/motel tax previously was 5.0% and was increased to 6.0% by the Village Board
in February 2008. The correlation between hotel tax, consumer confidence, and unemploymentisvery direct:
Glenview’s hotels rely largely on corporate business for much of their occupancy; therefore, a strong business
climate translates directly to their bottom line and therefore to hotel tax. The economic downturn during 2008
and 2009 has affected the hotel market, and ultimately the Village’s hotel/motel tax collections. Revenues for
2009 were 25.7% or $259,566 less than 2008 and the Village is forecasting an additional 20.0% or $150,000
decline in hotel/motel tax for 2010.
Village of Glenview 2010 Annual Budget
12
2010 BUDGET OVERVIEW –CONTINUED
REVENUE HIGHLIGHTS –CONTINUED
Corporate Fund –Continued
* Building Permitsand Related Fees
Building permit and related fees vary based on the type of work being conductedand fluctuation in the economy.
In previous years the housing market increased dramatically, with an influx oftear downs/rebuilds, additions,
and new developments including large multiuse developments. The economic downturn during 2008 and 2009
has significantly impacted new development in the Village of Glenview as well as building permits for
improvements to existing structures. In2009,revenues for building permits and related fees decreased 16.1% or
$226,482as a result of decline in the housing market.It is anticipated that during 2010the Astellas development
will bring in an anticipated $950,000 in building permit and related fees revenue, while residential and other
building permits are anticipated to decrease slightly based on the downturn in the economy,therefore, revenues
for 2010 have been budgeted at a 9.6% or $156,629increase from the 2009 projected actual.
* Charges for Services from Utility Funds
The Village’s utility funds are charged for services provided by the Corporate Fund Administrative Services
Department and Facilities Division (Internal Service Group) based on the time spent performing tasks and the
procurement of goods for the utilities. These charges are reviewed annually to ensure that the utilities are paying
their fair share of administrative overhead. The 2010projected transfer from the utility funds is $1.2million.
Commuter Parking Fund
* Permits and Daily Parking Revenue
When the Village opened new commuter parking lots, it was the intention of the Village Board that the users
(commuters) pay off the debt that was incurred to pay for the construction. However, it was recognized in
the 2009 budget that the Commuter Parking Fund would not be able to be self sustaining and be competitive
in the marketplace. Therefore, any internal Village costs, such as personnel, were absorbed into the
Corporate Fund. The permits and daily parking revenue for the Commuter Parking Fund in 2009 was less
than 1% or $4,545 more than 2008. During 2009, ridership increased slightly due to the rising costs of
gasoline and other economic hardships. However, the library construction has made use of the Downtown
station more complicated since there was a loss of parking spots. The Village does have a second parking lot
that has started seeing movement of commuters from the Downtown lot to the North Glen lot and has added
new commuters to the Glenview system. Therefore, the projected revenue in 2010 is expected to be
$494,268, which is an increase of 5.0% or $23,368.
Motor Fuel Tax Fund
* State Motor Fuel Tax
The Village receives a portion of the motor fuel tax on a per-capita basis. Based on the information from the
Illinois Municipal League and historical trend data, per-capita distribution of $25.60 is anticipated for 2010.
Therefore, staff has projected only a slight increase for the 2010 budget.On November 3, 2009, the Village also
passed a local motor fuel tax of $0.02 per gallon, which is anticipated to generate approximately $290,000 in
revenue in 2010.
Village of Glenview 2010 Annual Budget
13
2010 BUDGET OVERVIEW –CONTINUED
REVENUE HIGHLIGHTS –CONTINUED
Special Tax Allocation Fund
* Tax Increment Financing Property Tax
Revenuesare generated from incremental property taxes caused by the growth of the assessed valuation at the
Glen Tax Increment Financing (TIF) District. These incremental taxes are projected to grow to over $35 million
annually before the TIF District is retiredwhich is planned to happen during 2018. Total projected actual
revenue for 2009 for TIF incremental taxes is $26,500,000, a decrease of 3.0% or $813,327 from 2008 as a direct
result of the economic downturn and stagnant growth in the TIF district during 2009. For 2010 the Village is
projecting that the economic downturn will continue to affect development in the TIF district and therefore has
estimated a zero percent increase in TIF incremental taxes.
Glenview Water and Sewer Funds
* Sale of Waterand Sewer Services
During 2006, the Village performed a comprehensive study of the Glenview Water rates with the goal of
structuring revenue streams which would make the System self-supporting, provide resources for operations
and capital improvements, and maintain a reasonable fund balance all while keeping the rates as low as
feasible over time. The result of that study indicated that rates would need to be increased annually over the
five year period covered by the study in order to meet those goals.
The2010budget variedslightly from the original study to ensure the Village reaches the set goals for the
System. First, in recognition of the stable revenue streams and to support the goal of keeping rates as low as
feasible, the fund balance policy was reduced from 60days to 30days of operating reserves. The fixed rate
for both water and sewer increased by 7.00% or $0.45per quarter (5/8” meter charge). The consumption rate
alsoincreased by $0.18per 1,000 gallonsfor water consumption and $0.16 per 1,000 gallons for sewer
consumption. In 2009, the sale of water totaled$10.2million or98.7% of the total fund revenue of $10.3
million. Whereas in 2008, the sale of water was 90.7% of the total fund revenues. For 2010, a5.1% or
$521,811increase in rates and usage fees is anticipated based on the adopted rate studyfor water.For sewer
the increase is $272,287 or 14.8%.
North Maine Utility Fund
* Sale of Water and Sewer Services
The Village of Glenview purchased the North Maine Utility System in 1997. The service area of the System
is primarily unincorporated Cook County, but it does serve small portions of Niles, Park Ridge and Des
Plaines. The System has approximately 4,900 customers who purchase approximately 1 billion gallons of
water per year.
Village of Glenview 2010 Annual Budget
14
2010 BUDGET OVERVIEW –CONTINUED
REVENUE HIGHLIGHTS –CONTINUED
North Maine Utility Fund–Continued
* Sale of Water and Sewer Services–Continued
The System is supplied water by the City of Chicago via the Village of Niles and, pursuant to the30-year
provisions of the water supply contract between Niles and the System (effective through June 7, 2020), Niles
may increase its charge for water with 60 days notice. Since 1997, Niles has annually increased its rate to
the System and the Village has passed that increase on to the North Maine Utility customers.
It should be noted that the primary reason the fees for this System are higher than fees for the Glenview
water and sanitary systems is that the cost of water from Niles, which passes through Chicago is
approximately 3.5 times higher than the cost of water from the Village of Wilmette. Due tothe contract that
existed when theSystem was purchased, this cannot be changed.
As with the Glenview System, the North Maine Utility underwent a comprehensive study of the water and
sewer rates in 2006. The basis for the study and the results were parallel to the Glenview System. The 2010
assumptions variedfrom the original study to ensure the Village reachedthe set goals for the System. First,
in recognition of the stable revenue streams and to support the goal of keeping rates as low as feasible, the
fund balance policy was reduced from 60days to 30days of operating reserves. For both water and sewer,
the fixed rate wasincreased by 7.00% or $0.15per month (5/8” meter charge). The consumption rate for
water increased6.00% or $0.47per 1,000 gallons, whilethe consumption rate for sewer increased4.00% or
$0.03per 1,000 gallons. Revenues for the sale of water and sewer services totaled approximately $8.2
million, an increase of 20.6% or $1,408,592 over 2008. For 2010, the Village is anticipating a 4.1% or
$335,773 increase in the sale of water and sewer services.
EXPENDITUREHIGHLIGHTS
Major expenditures for the Village include operations and maintenance costs, capital outlay and capital
projects, debt service expenditures, and operating transfers.
$-
$50
$100
$150
$200
$250
Actual Budget Actual Budget
2008 Adopted Projected Adopted
2009 2009 2010
Millions
Village of Glenview
Total Expenditures and Other Uses All Village Funds
(excluding Library Funds)
Transfers Out Capital Projects Debt Service Capital Outlay Operations and Maintenance
Village of Glenview 2010 Annual Budget
15
2010 BUDGET OVERVIEW –CONTINUED
EXPENDITURE HIGHLIGHTS –CONTINUED
2009 2009 2010
2008 Adopted Projected Adopted
Expenditures Actual Budget Actual Budget
Operations and Maintenance $92,888,975 98,986,789 96,967,274 98,970,017
Capital Outlay 456,368 2,374,963 2,195,574 2,139,512
Debt Service 16,580,971 47,580,273 19,617,970 18,693,952
Capital Projects 12,608,685 20,852,851 19,085,613 31,261,835
Transfers Out 23,787,510 43,572,701 22,286,590 28,932,966
Total 146,322,509 213,367,577 160,153,021 179,998,282
*Note: Excludes depreciation
Operations and Maintenance
For 2009, the projected actual expenditures came in less than originally budgeted by 2.0% or $2,019,515.
More specifically, personnel expenditures for 2009 are projected to be $1,243,957 below budget due to the
elimination of approximately 30 FTE positions in 2009.For 2010 the Village is anticipatingan additional
reduction in personnel expenditures of 7.0% or $3,056,802 as a result ofthe prior year reduction in force and
attrition in certain positions throughout the Village. Total operations and maintenance expenditures for the
2010 budgetare estimated at $98,970,017, reflecting a 2.1% or $2,002,743increase over 2009 projected
actual expenditures for operations and maintenance of $96,967,274.
Contractual expenditures for 2010 are expected to increase 5.4% or $2,120,338from the 2009 projected
actual of $39,217,207 as a result of the reduction in force being slightly offset by contractual agreements to
provide services.The 2010 fiscal year budget for commodities totals $4,736,044, which is 31.2% or
$1,125,904higher than 2009 projected actual of $3,610,140. The major contributor to the increase in
commodities expenditures in 2010 is the rising cost of fuel and other materials. Other operations and
maintenance expenditures are projected to total $10,286,366 for 2009 and are budgeted to total $12,099,670
for 2010, reflecting a 17.6% or $1,813,304increase.
Capital Outlay
Capital outlay purchases are typically one-time needs that cause the expenditure total to fluctuate year to
year. Village departments have replacement cycles for most ofthe capital outlay needs (i.e. –computer
monitor replacement or vehicle needs.) While the cycles tend to help minimize the fluctuations year to year,
there will always be a level of change imbedded in this type of purchase. Capital outlay expenditures for
2010 of $2,139,512 represent a slight decreasefrom the 2009 projected actual.
Debt Service
Debt service payments are based on a debt schedules determined at the time of the debt issuance. The 2010
budget for debt service totals $18,693,952, a decrease of 4.7% or $924,018 which is the result of no new debt
being issued during the year and the Village continuing to pay down existing debt.
Village of Glenview 2010 Annual Budget
16
2010 BUDGET OVERVIEW –CONTINUED
EXPENDITURE HIGHLIGHTS –CONTINUED
Capital Projects
The Board has adopted two primary planning tools to assist in identifying sources necessary to maintain
current service levels: (1) Capital Improvement Program (CIP) Standards and (2) Infrastructure Management
Services (IMS) Ratings for pavement conditions. The CIP Standards were established to estimate the annual
investment needed to maintain a stable replacement program for each core infrastructure component. For
example, the asphalt roads are planned to be resurfaced every 20 years (for 2 cycles) and then fully
reconstructedon the 60 year (the third cycle.)
Historically, each road segment is tested and calculated every five years and provides technical information
as to the quality of the surface and subsurface of the road. The Board has adopted a goal of maintaining an
average 75 rating for all roads in Glenview. In working within the guidelinesof the described planning tools,
the 2010capital projects budget has been increased$12,176,222fromthe 2009 projected actual of
$19,085,613to $31,261,835.
CONCLUSION
The 2010 fiscal year budget as presented is the culmination of months of effort on the part of the Village
Board, management and staff to fund the services provided to the residents of the Village of Glenview in a
fiscally constrained environment. This 2010 budget requires a significant time commitment from all
members of the Village’s organization, and this document reflects the Village’s best recommendations for
meeting service demands and Village Board objectives. This comprehensive document will serve as the
spendingguide for the Village of Glenview throughoutthe next fiscal year.
As the current economic environment is ever changing, this document is a fluid one. It is the Village’s
commitment to continually monitor its budget on an ongoing basis, and makecontingency plansin
preparation forunanticipated changes or events. The Village of Glenview is not immune to the downturn in
the economy.It is anticipated that the 2010 fiscal year will bring stagnant or even declining revenues along
withescalating fixed costs; a trend that is likely to continue into the next several years. It is the Village’s
belief that the 2010 budget realistically addresses these economic realities and also establishes a framework
for fiscal oversight in the coming years.
While the Village Board provides the foundation of the budget through the establishment of strategic
organizational goals as outlined in the opening section of this letter, this document also incorporates the
expertise of the Village’s Department Directors and staff, including their feedback and ideas. I would like to
sincerely thank all Department Directors and their team members.Theyexhibited impressive leadership
along with great effort in developing a fiscally sound budget, which will allowus to continue toprovide a
high level of service to our citizens and works to ensure that the Village is an innovative and prosperous
community. I would also like to thank the citizens who were involved in the budget process, as their
feedback is crucial to the development of this document. Finally, I would like to thank the Board of Trustees
for their dedication and leadership throughout the year.
Sincerely,
Todd Hileman
Village Manager
VILLAGE OF GLENVIEW
INTRODUCTORYSECTION
VILLAGE HISTORYAND DEMOGRAPHICS
Village of Glenview 2010 Annual Budget
17
The following are excerpts from "Glenview: The First Centennial," Published by Paul H.
Thomas and the Glenview Centennial Commission, 1999.
First Inhabitants andPioneers
First Inhabitants
The first Indian tribe known to inhabit early Illinois was the Winnebago who were mound
builders. They lived in villages and were basically an agricultural society. As time moved on,
other Indian tribes moved into the area, notably the Potawatomi who settled in the area now
known as Northfield Township. A succession of treaties had gradually wrested most of the
Indian lands from the Native Americans. Finally, in the treaty of Chicago in 1833, the Indians
gave up their last five million acres, thereby relinquishing all claims to northern Illinois and
opening up the areato settlement by early pioneers.
First Pioneers
These first pioneers, who left their homes in Europe and England in the 1830s, were a brave,
resourceful, persevering, and self-sufficient group of people. They had a strong will for freedom
and were looking for an opportunity to establish themselves, Illinois, unlike the original 13
states, was a vast but beautiful sea of prairie grasses broken only by stands of oak trees which
were called "groves." Traveling in those days was very difficult and often dangerous as the
streams and treacherous swampy areas were unbridged, and the trails were winding and narrow.
The Indians were, for the most part, friendly and even helpful so they did not present a great
danger to these settlers.
After the 1833 Treaty of Chicago, a flood of early settlers came into the area. One of the first
families to take up residence was that of George Heslington. They had been living at Fort
Dearborn (Chicago) since their arrival from England, waiting to lay claim to their future home
site. All early settlers were permitted to select 160 acres of land in the area now known and Niles
and Maine Townships near the site of the present Glen View Club. Located on the Deerfield
moraine, their farm was just north of a large Potawatomi village. Their baby daughter was the
first white child born in the Glenview area and was a great pet of the friendly neighboring
Potawatomi Indians. In 1836, Mrs. Heslingtons' parents, the Robert Dewes, arrived and settled
near their daughter. Just as the Heslingtons followed the Indian's example of choosing high land,
the early settlers in the Glenview area proper all located along the established Indian trails. Two
were called the Little Fort and the Indian Lakes Trails, now Waukegan and Glenview Roads.
Others settled along the Milwaukee Trail.
Dardenus Bishop and John and Benjamin Troups located near the intersection of the Little Fort
and Indian Lakes trails where Sgt. Joseph Adams had established a primitive store in an area we
now call downtown Glenview. John and Edward Cammack laid claim to their acreage along
Shermer Road. Dr. John Kennicott, his brothers, and their families settled along the Milwaukee
Avenue trail in the middle 1830s (The Kennicott story is related in "The Grove" section.).
VILLAGE HISTORYAND DEMOGRAPHICS–
CONTINUED
Village of Glenview 2010 Annual Budget
18
First Inhabitants andPioneers–Continued
The Civil War Years
The Civil War years were a period of prosperity for the farmers in Glenview. Many of the early
farmers improved their farm buildings and their homes and were really quite prosperous. In
October 1871, Chicago was devastated by the Great Chicago Fire. Chicago's building needs to
rebuild the city lead to the construction of the Chicago and Milwaukee Railroad through the
center of town. Suddenly South Northfield became easily accessible to Chicago, creating
opportunities for manufacturing and the delivery of farm products to the city, such as milk,
cheese, and produce.
Village Incorporation
Why?
The concentration of settlers living on the 40 acre Swedenborg tract of land was new to the
farming community of Oak Glen. It soon became apparent there was need for more services than
could be provided by the existing county government or the rather informal township
organizations that existed. It became apparent to the residents of the area that a local government
was needed to respond more quickly to the needs of the community.
The Vote
Under the leadership of the Swedenborg businessmen, a referendum to incorporate at as a village
was held in 1898. The first effort was defeated. However, on June 17, 1899, a second try was
made; and, by a vote of 59 to 51, the decision was made to form a village from Section 34 and
most of Section 35 of Northfield Township. The estimated population was 351.
The Trustees
At that time, only males could vote, so only 20 ballots were cast for the first Village Board of
Trustee. Hugh Burham was elected the first village president. Trustees were: August Clayey,
Frank Hoffman, Henry Maynard, Charles Rugen, John Hutchings, and A. C. Butzow. These men
represented a good cross-section of the leaders of the various parts of the Village.
Our Name
Originally our village was called South Northfield, then for a time North Branch. In 1878, Fred
Hutchings named it Oak Glen. But the railroad already had a stop by that name, so another
designation had to be found. After an attempt to call it Hutchings after the donor of the land
(Sara Hutchings didn't want the Hutchings' name on the railroad station which was an unsightly
old rail car), and Barr, after a railroad superintendent, it became Glen View. However, Glenview,
as it is know today, is the name under which it has continued to grow and prosper.
VILLAGE HISTORYAND DEMOGRAPHICS–
CONTINUED
Village of Glenview 2010 Annual Budget
19
POPULATION CHARACTERISTICS
Unless otherwise noted, all population information is supplied by the 1990 and 2000 United
States Census and the 2007 American Community Survey (ACS), which is a project of the U.S.
Census Bureau.
Total Population
Year Population
1950 6,142
1960 18,132
1970 24,880
1980 32,060
1990 37,093
2000 41,847
2001 43,581*
2002 45,001*
2003 45,780*
2004 45,818*
2005 45,992*
2006 46,321*
2007 46,329*
*Source: U.S. Census Bureau Estimates 2001-2007
VILLAGE HISTORYAND DEMOGRAPHICS–
CONTINUED
Village of Glenview 2010 Annual Budget
20
POPULATION CHARACTERISTICS–CONTINUED
Demographics
Gender
1990 Census
Male
17,999
49%Female
19,094
51%
2000 Census
Male
20,104
48%Female
21,473
52%
2007 American Community Survey (ACS)
Male
21,480
47%Female
24,679
53%
Age Information
1990 Census 2000 Census 2007 ACS
Median Age 37.5 41.3 43.5
-
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
Under 5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 85 &
Over
1990 Census 2000 Census 2007 ACS
VILLAGE HISTORYAND DEMOGRAPHICS–
CONTINUED
Village of Glenview 2010 Annual Budget
21
POPULATION CHARACTERISTICS–CONTINUED
Demographics–Continued
Population Diversity*
1990 Census
Asian
3.1%
Other
10.0%American
Indian
1.1%
Black or
African
American
1.4%
White
94.3%
Hispanic or
Latino
2.8%
2000 Census
Hispanic or
Latino
4.1%
White
85.6%
Black or
African
American
1.6%
American
Indian
1.0%
Two or More
Races
1.4%
Other
1.3%Asian
10.1%
2007 ACS
Asian
11.9%
Native Pacific
Islander
0.2%
Other
2.0%
Two or More
Races
1.4%
American
Indian
0.1%
Black or
African
American
1.2%White
83.2%
Hispanic or
Latino
4.2%
*Respondents could select more than one category
EDUCATION CHARACTERISTICS
Educational Attainment*
*Population over the age of 25
1990 Census 2000 Census 2007 ACS
High School Graduate or Higher 23,151 92.2%27,215 94.3%30,143 95.1%
Bachelor's Degree or Higher 11,601 46.2%16,140 55.9%20,159 63.6%
VILLAGE HISTORYAND DEMOGRAPHICS–
CONTINUED
Village of Glenview 2010 Annual Budget
22
EDUCATION CHARACTERISTICS –CONTINUED
School Enrollment*
12,74011,525
9,643
-
2,000
4,000
6,000
8,000
10,000
12,000
14,000
1990 Census 2000 Census 2007 ACS
Nursery school, preschool Kindergarten Elementary school (grades 1-8)
High school (grades 9-12)College or graduate school
Notes:
*Population over the Age of 3
In 1990 Kindergarten and Nursery school, preschool statistics are combined
In 1990 High School and Elementary School statistics are combined
Number at top indicates total school enrollment
HOUSING CHARACTERISTICS
Individual Households
1990 Census 2000 Census 2007 ACS
Average Household Size 2.45 2.67 2.70
Median Home Value $235,600 $336,000 $546,400
VILLAGE HISTORYAND DEMOGRAPHICS–
CONTINUED
Village of Glenview 2010 Annual Budget
23
HOUSING CHARACTERISTICS –CONTINUED
Owner versus Renter Occupied Housing
1,949 - 14.6%1,861 - 12.03% 1,654 - 9.87%
15,112 - 90.13%
13,603 - 87.97%
11,399 - 85.4%
-
2,000
4,000
6,000
8,000
10,000
12,000
14,000
16,000
18,000
1990 Census 2000 Census 2007 ACS
Renter Occupied Housing Owner Occupied Housing
TRANSPORATION CHARACTERISTICS
Major Transportation Options
Federal Highways
I-294 –Tri-State Tollway
I-94 –Eden Expressway
Railroad
Amtrak –2 Routes; the Empire Builder and Hiawatha Routes
Metra –Milwaukee District North Line –2 Stations; Glenview Stop and Glen/N. Glenview
Airports
O’Hare International Airport
Commute Time
1990 Census 2000 Census 2007 ACS
Mean Travel Time (in minutes)27.3 29.4 28.5
VILLAGE HISTORYAND DEMOGRAPHICS–
CONTINUED
Village of Glenview 2010 Annual Budget
24
TRANSPORATION CHARACTERISTICS –CONTINUED
Commuting Mode of Transportation
Vehicle - Drive Alone
15,877
78%
Vehicle - Carpool
1,463
7%
Public
Transportation
1,656
8%
Walk
306
1%
Other
146
1%
Work at Home
1,027
5%
ECONOMIC CHARACTERISTICS
Income
$67,412
$96,552
$120,598
$43,384$30,531
$50,993
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
1990 Census 2000 Census 2007 ACS
Median Family Income Per Capita Income
VILLAGE HISTORYAND DEMOGRAPHICS–
CONTINUED
Village of Glenview 2010 Annual Budget
25
ECONOMIC CHARACTERISTICS–CONTINUED
Principal Area Employers
2120
1200 1100
590 569 500 413 332
900 850
0
500
1000
1500
2000
2500
Kraft General Foods
AON Insurance
Abt Electronics
Glenbrook Hospital
Illinois Tool Works
Glenview School District #34
Scott Foresman
Anixter, Inc.
Glenbrook South High School
Village of Glenview
Private Employment in the Village of Glenview*
Year
Number of Private
Companies
Percent
Change
Number of Private
Company Jobs
Percent
Change
1996 1,586 17,637
1997 1,592 0.38%18,286 3.68%
1998 1,617 1.57%17,116 -6.40%
1999 1,649 1.98%18,180 6.22%
2000 1,651 0.12%18,691 2.81%
2001 1,629 -1.33%18,790 0.53%
2002 1,648 1.17%18,502 -1.53%
2003 1,677 1.76%19,888 7.49%
2004 1,765 5.25%20,453 2.84%
2005 1,834 3.91%20,700 1.21%
2006 1,956 6.65%21,509 3.91%
2007 2,037 4.14%23,062 7.22%
*Source: Illinois Department of Employment Security
VILLAGE HISTORYAND DEMOGRAPHICS–
CONTINUED
Village of Glenview 2010 Annual Budget
26
ECONOMIC CHARACTERISTICS–CONTINUED
Private Area Employers by Job Sector*
0
500
1,000
1,500
2,000
2,500
3,000
3,500
4,000
4,500
Electrical Equip. & Appliances
Textile Produuct Mills
Furniture and Related Products
Unclassified
Printing and Related Support
Miscellaneous Manufacturing
Food
Machinery
Transporation and Warehousing
Educational Services
Real Estate & Rental & Leasing
Fabricated Metal Products
Arts Entertainment and Recreation
Manufacturing
Administration & Supervisory
Construction
Information
Wholesale Trade
Professional, Scientific & Technical
Finance and Insurance
Accomodations & Food Services
Management
Health Care & Social Assistance
Retail Trade
*Source: Illinois Department of Employment Security
Unemployment Rates*
The Village’s most recent unemployment figure indicates a rate of 3.1% below the State of
Illinois rate of 5.0% and the National rate of 4.6%.
0.0%
1.0%
2.0%
3.0%
4.0%
5.0%
6.0%
7.0%
8.0%
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007
Glenview Rate Illinois Rate National Rate
*Source: Illinois Department of Employment Security
Citizens of
Glenview
Village Board
Village Manager
Administrative
Services
Development
Public Works
Capital Projects
Fire
Police
ORGANIZATIONAL CHART
Village of Glenview 2010 Annual Budget27
BUDGET PROCESS FLOWCHART
Village Budgets
Pictured as a watermark: Hug the Bear (Village Trademark)
Board Work
Session
Review
Public
Hearings and
Adoption
Start -
Prepare
Forecast
Develop
Department
Business Plan
Submit
Department
Request
Review
Operating
Requests
Manager
Review of
Requests
Village of Glenview 2010 Annual Budget28
BUDGET PROCESS FLOWCHART
Capital Projects Budgets
Pictured as a watermark: Reconstruction of a Glenview Water System Water Main
Board Work
Session
Review
Public
Hearings and
Adoption
Start -
Prepare
Forecast
Develop CIP
Budget
Guidelines
Submit
Capital Projects
Request
Citizen Review
and Input
Develop Capital
Projects
Budget
Village of Glenview 2010 Annual Budget29
BUDGET CALENDAR
DATE TASK
April-09 Department meetings regarding Instructions for Business Plan with updated
Business Plan model
May-09 Budget Kick Off meeting
June-09 Finalize Performance Indicators with Village Manager
Introduction of Preliminary 2010 Revenue Projections
Departments submit supplemental position requests
Departments submit changes to 5-Year Capital Projects Plan
July-09 Board Goal Setting Meeting
Personnel Projections for 2010 entered by Finance staff
Departments completed Level 1 budget entry
Finance staff meetings regarding Level 1 budget request meetings with
departments
Finalized performance indicators with Village Manager
Finalized business plan with Village Manager
August-09 Capital Projects and Planning Staff Citizen meetings on Preliminary CIP
Refined department 2010 budget requests (Level 2) submitted
Finalized 2010 Revenue Projection presentation
Budget Office changes completed (Level 3)
September-09 Presentation of 2010 department budgets to the Village Manager
October-09 Village Manager's changes incorporated into 2010 budget request (Level 4)
Revised 5-Year revenue and expenditure estimates presented
Final 2010 - 2013 Capital Projects Plan submitted
First projection 2010 Library budget request submitted (Draft Tax Levy
included)
Presentation to the Board the 2010 Village Budget Request
Conduct Budget Workshops with citizens invited
November-09 Incorporate Board changes into Proposed 2010 Budget Request (Level 5)
Tentative 2010 Budget available for public inspection
Introduce 2009 Tax Levy Ordinance (First Reading)
Publish Truth in Taxation Notice in newspaper
December-09 Public hearing on Proposed 2010 Budget & 2009 Tax Levy (Second Reading)
Adoption of the 2010 Budget & 2009 Tax Levy
Final 2010 Library Budget request submitted
File 2009 Tax Levy Ordinance with the Cook County Clerk
File Truth in Taxation Certification with the Cook County Clerk
File 2010 Budget Resolution with the Cook County Clerk
Village of Glenview 2010 Annual Budget
30
BUDGET BASICS
Village of Glenview 2010 Annual Budget
31
The Village of Glenview’s budget is built upon these fundamental ideas:
Service Delivery –OUR PRIMARY MISSION
Village services are delivered by department units. Please refer to the department section
of this document for a review of the department’s missions, accomplishments and goals.
Village code, ordinances and political discourse determine the nature and extent of the
services provided by these departments.
These five major operating departments provide the mostdirectservicesto residents:
Public Works
Police
Fire
Development
Capital Projects
Services are also provided, both to citizens and internally to the ‘line’ departments by
these administrative departments:
President and Board of Trustees
Village Manager’s Office –Administration, Human Resources, Communications,
Risk Management and Legal
Finance –Budget, Accounting, Purchasing, Customer Service
Administrative Services –Finance (Budget, Accounting, Purchasing, Custormer
Service), CADD Operations and Information Technology
Revenues
Likea business, a Villagemust have revenues to pay for the services it provides its
citizens. Unlike the federal government, it cannot spend money it does not have.
Accordingly, service levels depend entirely on the amount of monies the Village collects.
Revenues come in two broad categories: taxes and charges for services.
Taxes are broad-based revenues over larger tax bases to cover services for which the
ultimate user is difficult to determine for fee purposes, i.e., public safety services. Taxes
may be assessed on the basis of property valuation (property taxes) or upon the basis of a
business transaction (sales taxes). The Village of Glenview uses both methods.
Charges and fees are assessed directly to the ultimate beneficiary of service and may be
intended to cover all or only a part of the service provided, such as;
Licenses and permits
Utility charges
In those instances in which the charge is insufficient to cover the cost of service, the
Village must subsidize the service with its general tax revenues.
Revenues, both taxes and charges, derive from three sources; local, state shared and
grants/entitlements.
BUDGET BASICS –CONTINUED
Village of Glenview 2010 Annual Budget
32
Funds
Governments separate the accounting of revenue sources because of internal or external
requirements and restrictions. For instance:
The Village can not use Motor Fuel Tax revenues to pay for public safety
operations (statutory limitations).
The Village can not use E-911 Communications revenues to pay for road
improvements.
For these reasons, the Villagefollows rules promulgated by the Government Accounting
Standards Board (GASB) and uses fund accounting to record and report its financial
transactions.
Each fund is a self-balancing set of accounts used to track the activity of specific
revenues or series of revenues. Fund types that involve service delivery include the
Corporate Fund, special revenue funds and enterprise funds. These three fund types
account for most of the Village’sservice delivery. The Corporate Fund is the largest
fund and accounts for most primary services. Special revenuefunds account for the
proceeds of special revenue sources, taxes, charges or grants that are used to finance
projects or activities as required by law or contractual agreements. Enterprise funds are
used for those activities designated by the board to operate on a self-funding basis, using
accounting methods similar to business enterprises. The intent of an enterprisefundis to
earn sufficient profit to insure the fund’s continued existence without reliance on general
tax revenues.
Other fund types used are debt Service, capital projects and internal service funds. These
funds account for transactions not related to service delivery. Instead, they account for
the financing, construction and inter-department services of the Village.
How It All Works
Thechart on the following pageshows the interaction of revenues and how they are
recorded within the major operating funds and how the related departments expend those
revenues in service delivery.
Typical of the Corporate Fund is thereceipt of a number of different types of revenues,
whether they are local or shared. Most departments in the village provide general
services, which are paid through the Corporate Fund. Thus, revenue is “matched” with
the expenditure or service provision.
Moreover, departments may cover services that are recorded in funds other than the
Corporate Fund. These “special revenues” must be segregated because of legislative,
regulatory or board requirements. In providing services withthese special funds,
expenditures are recorded in special revenue funds, again to match the expenditures
against its revenues.
BUDGET BASICS –CONTINUED
Village of Glenview 2010 Annual Budget
33
In this manner, a given department, while a contiguous unit for management purposes,
can expend various types of monies when providing certain services upon which the
revenue is based. For example, as you can see in the chart under the Expenditure
Section, the Public Works Department provides services through the Corporate Fund for
roadway and street light maintenance, Special Revenue Funds (specifically the Caretaker
Fund) for maintenance activities within the boundaries of the Glen Redevelopment
Project, and Enterprise Funds for Water and Sewer services both for Glenview and the
North Maine Utility District.
Revenues General Special Revenue Enterprise
Shared
State Sales Tax √
State Income Tax √
Motor Fuel Tax √
Grants √
Local
Property Taxes √√
Sales Tax –Home Rule √
Utility Tax √
Hotel Room Tax √
Licenses √
Fees √√
Permits √
Charges for Services √√√
Fines √
Expenditures
Departments
Public Works √√√
Police √√
Fire √√
Development √
Capital Projects √√
President and Board √
Village Manager’s √
Finance √
AdministrativeServices √
General Government √√
FINANCIAL POLICIES
Village of Glenview 2010 Annual Budget
34
Financial policies provide guidanceand direction while developing the operating and capital
improvements project’s (CIP) budget and managing the fiscal resources of the Village. Their
framework lends to responsible long range planning. With these tools the Village continues its
quality accounting practices per the Government Finance Officers’ Association and Government
Accounting Standards Board guidelines.
The Village must follow general budget legal requirements established by Illinois law, Cook
County regulationsand MunicipalCode when preparing the annual budget. The chart below
outlinesthe various actions and deadlines that must be followed. Under each category are the
requirements listed byIllinois State Statute, Cook County regulations and MunicipalCode or
Village Policy.
Action Required Municipal Code/ Village
Policy
Illinois Statute/ County
Deadlines Process Date
Budget Officer presents proposed
Operating, Capital Projects and Debt
Service budgets to the Board of Trustees
On or beforethe first Friday
of October
NA Aug 26 & Sept
16
Tentative Annual Budget made available
for public inspection
At least 10days prior to the
passage of the budget
At least 10days prior to
the passage of the budget
Nov 25
Legal Notice of Public Hearing At least one week prior to the
public hearing
At least 7 days prior to the
required public hearing
Nov26
Public Hearing on tentative annual budget Not less than one week after
the tentative budget is made
available for inspection
Held prior to adoption Dec 8
Adoption of the Annual Budget by the
Board of Trustees
Prior to the start of the fiscal
year
Prior to the start of the
fiscal year
Dec 8
Public Hearing on the Proposed Tax Levy 7 –14 days after publication 7 –14 days after
publication
Nov 17
Adoption of the Annual Tax Levy by the
Board of Trustees
In time to meet the filing
requirement of the last
Tuesday in December
In time to meet the filing
requirement of the last
Tuesday in December
Dec 8
Filing theTax Levy with the County
Clerk’s Office
On or before the last Tuesday
in December
On or before the last
Tuesday in December
Dec 22
Filing the Truth in Taxation Certification On or before the last Tuesday
in December
Filed with the Tax Levy Dec 22
Filing the Budget and Appropriations
Ordinance
Within 30 days of adoption
by the Board of Trustees
Dec 28
FINANCIAL POLICIES–CONTINUED
Village of Glenview 2010 Annual Budget
35
Statutory Limitations
Illinois Compiled Statutes (50 ILCS 330/), Illinois Municipal Budget Law,and Cook County
filing requirements have regulations that certain timelines be met during the Village’s budget
process. According to State statute a municipal government must adopt a combined annual
budget and appropriation ordinance before the end of the first quarter of the year. Cook County
guidelines require that the Budget and Appropriations Ordinance must be filed with the County
Clerk’s Office within 30daysof the adoption of the Ordinance. The filing must be accompanied
by an estimate of revenues by sources and must be certified by themunicipality’s chief financial
officer. In connection with the adoption of the Ordinance the State requires that… “Suchbudget
and appropriations ordinance shall be prepared in tentative form by some person or persons
designated by the governing body, and in such tentative form shall be madeconveniently
availabletopublic inspection for at least thirty days prior to final action thereon.”
The statute also requires at least one public hearing be held as to the budget and appropriation
ordinance prior tofinal adoption and that public notice be given at least 30 days prior to the
public hearing. The Statute allows for a municipality to pass a continuing annual budget
ordinance.
Other Cook County deadlines require the government file its Tax Levy with the County Clerk’s
Office on or before the last Tuesday in December. In addition the government must file a “Truth
in Taxation Certification” with its Tax Levy signed by the governing body’s chief financial
officer.
Basis of Accounting& Budgeting
The budget is prepared using the modified accrual basis of accounting for both governmental and
proprietary funds.
Depreciation is not budgeted.
Capital purchases in proprietary funds are budgeted as expenditures.
Debt service payments in proprietary funds are budgeted as expenditures and proceeds of
long-term debt are budgeted as revenue-like “Other Financing Sources.”
For all funds, compensated absences expenditures are not recorded as earned; instead, all
continuing positions are budgeted at 100% annually. Any differences relating to use of leave
time or otheraccruable leave is immaterial.
Operating funds budget authority lapse at year end.
Budget Amendments
Budget transfers between funds require Board approval.
The Budget Officer (Village Manager) is authorized to make transfers between departments
(within the same fund).
Budgetary transfer authority within department non-personnel line items in the same fund is
delegated to the Budget Manager.
FINANCIAL POLICIES–CONTINUED
Village of Glenview 2010 Annual Budget
36
Operating Budget Preparation
Develop a balanced budget whereby the sum of all revenues and others sources added to
available fund balance does not exceed requested expenditures unless short term interfund
borrowing will maintain fund liquidity and provide for cash resources to maintain operations.
Maintain General Fund balance per fiscalpolicy approvedin 2009at 30to 40% of total
budgeted expenditures and other uses.
Maintain Enterprise Fund working capital (Cash and Investments less current Liabilities)
balances at a levelto pay for current operations.
Acontingency (0.7% of General Fund Expenditures) is incorporated into the Village
Manager’s Office budget.
Assumptions used in developing the Revenue Projection and Long-Range Forecasts:
Inspection Fee and Engineering Fees declining due to completion of the Glen and
decreased development in the Village. (Revenue projections provided through the
Development Department)
Building Permits decreasingfor 2010.The Astellas developmentwill bring in an
anticipated $950,000 in building permit revenue.
Glenbrook Fire Revenues increasingby 1% annually based on trending over the last
several years.
State Shared Income Tax is anticipated to decrease in 2010 based on Illinois
Municipal League projections.
Nicor Gas Utility Taxes are anticipated to decrease based on reduced natural gas
prices for 2010.
All other revenue sources remaining constant through the forecasting period.
Sales Taxes, both general and home rule, are anticipated to be static in 2010.
Revenues
The Village maintains a broad-based, well diversified portfolio of revenues.
Forecasted revenues are calculated by using a five year trend analysis and are forecastedfor
the next five years. Adjustments to revenue forecasts are performed annually.
Property Taxes have been increasedto capture all new or improved Equalized Assessed
Valuation (EAV) into the Levy calculation. New EAV is defined as annexed while improved
are permitted property improvements.
Based upon the Five Year Financial Forecasts the base Levy (prior year’s EAV) will be
increasedby an index to CPI.
Projected property tax receipts for 2010 are based on the 2008 levy and are budgeted at
$10,575,000.
All Village rates and fees are reviewed annually and adjusted if necessary.
Capital Projects
Project costs must be greater than $50,000.
Impacts on theVillage’s future operating costs must be included in planning of project and
incorporated within the respective department’s operating budgets.
Capital Projects are adopted in whole with the intent that each project retains its budget
authority until project completion.
FINANCIAL POLICIES–CONTINUED
Village of Glenview 2010 Annual Budget
37
Capital Projects –Continued
All projects must have identified and approved funding sources.
Projects will not start until the funds have been received –bond, loan or cash flow.
Exceptions will be made for reimbursable projects only (Special Service Area and
reimbursable grant projects).
Debt Management
The Village is home rule unit and there is presently no statutory limit on the amount of
general obligation debt outstanding.
When advantageous to the Village the type of debt to be issued is General Obligation Debt
with annual abatements to the Debt Service Levy based upon acquiring debt service
resources from alternate revenue sources.
Long-term debt is not to be issued to finance current operations.
The maturity date of any debt will not exceed the reasonably expected useful life of the
project financed.
The Village issues long-term debt to only those capital improvements that cannot be financed
from current assets.
Investments
The Village of Glenview’s Investment Policy is adopted by the Board of Trustees. In
accordance with that policy, public funds will be invested in a manner which will provide the
maximum security of principal invested with secondary emphasis on providing the highest
yield while meeting the daily cash needs of theVillage.
All investments will conform to applicable State and Village statutes governing the
investment of public funds.
Miscellaneous
The Village is self insured for employee and covered dependent dental coverage up to a
maximum of $1,500 annually for each employee.
The Village’s capitalization policy is for items that have a life of at least two years and a
minimum cost of $25,000. Certain items in excess of$5,000 but less than $25,000 are
budgeted in Capital Outlay line items but items costing less than $25,000 per unit are not
capitalized.
PERSONNEL REQUIREMENTS
Village of Glenview 2010 Annual Budget
38
Full Time Equivalents
By Department
2007
Actual
2008
Actual
2009
Adopted
2010
Adopted
% Change
FY10 / FY09
President and Board of Trustees 1.00 1.00 1.00 1.00 0.00%
Village Manager's Office 27.88 27.85 27.85 30.97 11.20%
Administrative Services 22.60 21.60 20.60 16.40 -20.39%
Public Works 70.88 63.88 62.66 60.75 -3.05%
Police 100.08 96.04 95.30 94.00 -1.36%
Fire 91.00 86.60 86.60 86.60 0.00%
Development 27.75 31.75 30.75 22.25 -27.64%
Capital Projects 20.50 16.75 16.75 13.00 -22.39%
TOTAL:361.69 345.47 341.51 324.97 -1.15%
Population*:46,329 46,329 46,329 46,329*
Employees per
1,000 Residents:7.81 7.46 7.37 7.01
6.00
6.50
7.00
7.50
8.00
8.50
9.00
2007 Actual 2008 Actual 2009 Adopted 2010 Adopted
7.81
7.46 7.37
6.73
Employees per 1,000 Residents
Note: Full Time Equivalents includes all full time, part time, and temporary/seasonal staff
*Based on U.S. Census Bureau Estimates 2001-2007
VILLAGE OF GLENVIEW
SUMMARY BUDGETS –ALLFUNDS
ALL FUNDS –EXCLUDING TRANSFERS BETWEEN FUNDS
Village of Glenview 2010 Annual Budget
40
Budget Summary by Fund Group
Fiscal Year 2010
Sources:
Reveneus:
Local Taxes 36,234,476 26,500,000 14,029 - - - 41,905 62,790,410 62,099,361 65,191,876
Licenses and Permits 2,130,778 - - - - - - 2,130,778 1,974,149 1,720,755
Fees and Fines 100,000 175,180 - - 27,000 19,000 - 321,180 280,284 363,975
Charges for Services 2,352,992 1,371,027 - - 23,732,623 9,219,655 4,239,446 40,915,743 38,202,460 35,477,230
Intergovernmental 8,753,614 1,991,396 - 5,127,735 - 278,000 - 16,150,745 12,181,740 10,450,252
Investment Income 210,000 589,933 20 38,000 94,600 191,600 575,586 1,699,739 1,619,955 (2,870,573)
All Others 705,200 145,544 - - 211,455 400,000 1,275,285 2,737,484 2,925,924 4,869,415
Total Revenues 50,487,060 30,773,080 14,049 5,165,735 24,065,678 10,108,255 6,132,222 126,746,079 119,283,873 115,202,930
Proceeds of Long-term Debt - - - - - - - - 520,034 -
Other/Miscellaneous - - - - 10,000 - - 10,000 5,000 (81,440)
Total Sources 50,487,060 30,773,080 14,049 5,165,735 24,075,678 10,108,255 6,132,222 126,756,079 119,808,907 115,121,490
Uses:
Expenditures:
Personnel 29,123,406 2,635,580 - - 3,015,099 564,411 5,458,262 40,796,759 43,853,562 45,124,799
Contractual 7,294,472 15,442,727 - - 10,697,159 7,465,860 169,500 41,069,718 39,096,033 42,419,765
Commodities 1,715,819 182,254 - - 814,117 1,099,870 - 3,812,060 2,686,156 1,116,782
Others 7,554,393 2,782,076 - - 1,672,517 90,684 - 12,099,670 10,286,367 4,227,629
Total O&M Expenditures 45,688,090 21,042,637 - - 16,198,892 9,220,826 5,627,762 97,778,206 95,922,118 92,888,975
Capital Outlay 529,000 8,750 - - 10,535 1,591,227 - 2,139,512 2,195,574 456,368
Debt Service - 14,666,847 1,945,550 - 1,990,076 - 91,479 18,693,952 19,617,970 16,580,971
Depreciation - - - - - - - - - 1,575,597
Capital Improvements 2,210,000 1,540,002 - 21,533,430 6,050,403 2,138,000 - 33,471,835 19,085,613 12,608,685
Joint Dispatch 1,116,034 - - - - - - 1,116,034 990,000 1,239,681
Total Expenditures 49,543,124 37,258,235 1,945,550 21,533,430 24,249,906 12,950,053 5,719,241 153,199,539 137,811,275 125,350,277
Total Uses 49,543,124 37,258,235 1,945,550 21,533,430 24,249,906 12,950,053 5,719,241 153,199,539 137,811,275 125,350,277
Net, Sources - Uses $943,936 $(6,485,155) $(1,931,501) $(16,367,695) $(174,228) $(2,841,798) $412,981 $(26,443,460) $(18,002,368) $(10,228,787)
NOTE: Table does not conform to Generally Accepted Accounting Principals
Special
RevenueCorporate Enterprise
Debt
Service
Capital
Projects
Internal
Service
2008
Actual
2009
Projected Actual
2010
Total Adopted Budget
Trust and
Agency
VILLAGE OF GLENVIEW
CORPORATEFUND
OVERVIEW –CORPORATE FUND
Village of Glenview 2010 Annual Budget
41
The Corporate Fund is the main operating fund of the village. It accounts for all or a portion of
every departmentthat provides Village services. The main sources of revenue for the fund are
general-purpose taxes such as property taxes, Home Rule Sales Tax and revenuesshared by the
state. Other revenues include charges such as business licenses, building permits and zoning fees.
The Corporate Fund consists of elevendifferent departments are as follows:
1)President and Board of Trustees
2)Special Appropriations
3)Village Manager’s Office
4)Legal
5)AdministrativeServices
6)Public Works
7)Police
8)Fire
9)Development
10)Capital Projects
The Village of Glenview Board of Trustees has adopted a policy that requires that the Corporate
Fund Year-endBalance should be maintained at 30to 40% of the total expenditures and uses of
that year. This budget meets the policy goals of the Board of Trustees by maintaining a year end
Unrestricted Fund Balance of 37.17% of the total adopted expenditures and uses.
Each of the departments has formulated goals andperformance measures, which are on the
following pages.
This fund contributes 29.27%or $52,679,985to the Village of Glenview’s total $179,998,282
budget.
CORPORATE FUND –CONTINUED
FUND BALANCE STATEMENT BY EXPENDITURE
TYPE
Village of Glenview 2010 Annual Budget
42
2008 2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Fund Balance $18,827,634 $16,201,996 $16,201,996 $16,201,996 $19,578,105
Revenues
Local Taxes 35,825,260 36,688,227 36,688,227 35,434,533 36,234,476
Licenses and Permits 1,720,755 2,622,000 2,622,000 1,974,149 2,130,778
Fees and Fines 174,506 200,000 200,000 75,098 100,000
Charges for Services 1,014,357 2,681,610 2,681,610 3,306,583 3,544,803
Intergovernmental 9,223,923 9,141,178 9,141,178 8,753,771 8,753,614
Investment Income 248,004 435,000 435,000 105,000 210,000
Other/Miscellaneous 680,452 710,000 710,000 677,206 705,200
Total Revenues 48,887,257 52,478,015 52,478,015 50,326,340 51,678,871
Other Sources
Transfers In from Other Funds 2,599,217 2,678,002 2,678,002 2,646,752 1,006,386
Proceeds from Bonds or Loans - - - - -
Other/Miscellaneous - - - - -
Total Other Sources 2,599,217 2,678,002 2,678,002 2,646,752 1,006,386
Total Revenues and Other Sources 51,486,476 55,156,017 55,156,017 52,973,093 52,685,257
Total Funds Available for Appropriations 70,314,109 71,358,013 71,358,013 69,175,090 72,263,362
Expenditures and Other Uses
Personnel 34,448,330 34,387,696 34,387,696 29,716,801 29,123,406
Contractual 10,057,062 7,215,953 7,327,953 7,830,717 7,562,299
Commodities 743,546 2,611,073 2,611,073 2,395,640 2,639,803
Others 1,666,746 5,704,361 5,584,361 6,369,937 7,554,393
Total Operating Expenditures 46,915,684 49,919,083 49,911,083 46,313,095 46,879,901
Capital Outlay 387,780 308,225 308,225 310,225 529,000
Debt Service - - - -
Capital Projects - - - -
Transfers Out (excluding CIP)3,100,405 990,000 990,000 2,933,175 3,061,084
Total Expenditures 50,403,869 51,217,308 51,209,308 49,556,495 50,469,985
Ending Fund Balance before CIP 19,910,240 20,140,705 20,148,705 19,618,594 21,793,376
Ending Fund Balance as a Percent of
Total Expenditures before CIP 39.50%39.32%39.35%39.59%43.18%
Surplus/Deficit 1,082,607 3,938,709 3,946,709 3,416,598 2,215,272
Transfer to CIP 3,708,244 2,040,490 40,490 40,490 2,210,000
Total Expenditures 54,112,113 53,257,798 51,249,798 49,596,985 52,679,985
Ending Fund Balance 16,201,996 18,100,215 20,108,215 19,578,105 19,583,376
Ending Fund Balance as a Percent of
Total Expenditures 29.94%33.99%39.24%39.47%37.17%
2009
Fund Balance Statement By Expenditure Type
CORPORATE FUND –CONTINUED
FUND BALANCE STATEMENT BY DEPARTMENT
Village of Glenview 2010 Annual Budget
43
2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Fund Balance $18,827,634 $16,201,996 $16,201,996 $16,201,996 $19,578,105
Revenues
Local Taxes 35,825,260 36,688,227 36,688,227 35,434,533 36,234,476
Licenses and Permits 1,720,755 2,622,000 2,622,000 1,974,149 2,130,778
Fees and Fines 174,506 200,000 200,000 75,098 100,000
Charges for Services 1,014,357 2,681,610 2,681,610 3,306,583 3,544,803
Intergovernmental 9,223,923 9,141,178 9,141,178 8,753,771 8,753,614
Investment Income 248,004 435,000 435,000 105,000 210,000
Other/Miscellaneous 680,452 710,000 710,000 677,206 705,200
Total Revenues 48,887,257 52,478,015 52,478,015 50,326,340 51,678,871
Other Sources
Transfers In from Other Fund 2,599,217 2,678,002 2,678,002 2,646,752 1,006,386
Total Other Sources 2,599,217 2,678,002 2,678,002 2,646,752 1,006,386
Total Revenues and Other Sources 51,486,476 55,156,017 55,156,017 52,973,093 52,685,257
Total Funds Available for Appropriations 70,314,109 71,358,013 71,358,013 69,175,089 72,263,362
Expenditures and Other Uses
Board of Trustees 68,905 63,609 63,609 60,599 61,769
Special Appropriations 243,481 547,620 547,620 546,420 574,100
Village Manager's Office 3,586,919 3,130,927 3,171,838 2,746,978 2,247,418
Administrative Services 3,059,259 3,730,274 3,746,599 4,210,680 3,719,273
General Government (excluding CIP)5,837,688 4,999,078 4,728,152 4,344,352 5,242,162
Legal 338,568 570,500 570,500 554,619 450,306
Public Works 6,650,923 6,826,442 6,859,638 6,715,554 6,767,678
Police 12,370,398 11,579,496 11,680,827 11,267,766 12,109,427
Fire 12,540,051 12,840,330 12,869,900 12,716,040 13,324,946
Development 3,638,358 3,356,471 3,378,021 3,235,034 2,805,042
Capital Projects 2,069,319 3,572,561 3,592,604 3,158,451 3,167,865
Total Expenditures 50,403,870 51,217,308 51,209,308 49,556,495 50,469,985
Ending Fund Balance 19,910,240 20,140,705 20,148,705 19,618,594 21,793,376
Ending Fund Balance as a Percent of
Total Expenditures 39.50%39.32%39.35%39.59%43.18%
1,082,606 3,938,709 3,946,709 3,416,599 2,215,272
Transfer to CIP 3,708,243 2,040,490 40,490 40,490 2,210,000
Total Expenditures 54,112,113 53,257,798 51,249,798 49,596,985 52,679,985
Ending Fund Balance 16,201,996 18,100,215 20,108,215 19,578,105 19,583,376
Ending Fund Balance as a Percent of
Total Expenditures 29.94%33.99%39.24%39.47%37.17%
2008
Fund Balance Statement by Department
2009
CORPORATE FUND REVENUE SUMMARY
Village of Glenview 2010 Annual Budget
44
Home Rule Sales Tax,
$6,250,000 , 12%
Building Permits, $1,785,778 ,
3%
Ambulance Fees, $1,380,000 ,
3%
Facilities Charge, $923,984 ,
2%
Glenbrook Fire Protection
Dist., $2,424,000 , 5%
State Sales Tax, $12,300,000 ,
23%
State Income Tax, 3,924,317 ,
7%
Other Intergovernmental,
$2,642,797 , 5%
Other, $2,715,971 , 5%Transfers Out, $1,006,386 ,
2%
Hotel Tax, $600,000 , 1%
Utility Taxes, $6,156,976 ,
12%
Property Taxes, $10,575,048 ,
20%
2009 2009 2009 2010 % Change
2008 Adopted Revised Projected Adopted Adopted % of
Actual Budget Budget Actual Budget to Adopted Total
Corporate Property Taxes 3,753,557 3,632,300 3,632,300 3,505,008 2,788,471 -30.3%5.3%
Pension Property Taxes 4,064,200 4,565,252 4,565,252 4,382,642 5,841,479 21.8%11.1%
Debt Service Property Taxes 1,851,417 1,943,175 1,943,175 1,865,448 1,945,050 0.1%3.7%
Utility Taxes 6,103,945 7,020,000 7,020,000 6,576,381 6,156,976 -14.0%11.7%
Hotel Tax 1,009,566 950,000 950,000 750,000 600,000 -58.3%1.1%
Home Rule Sales Tax 5,531,093 5,225,000 5,225,000 6,000,000 6,250,000 16.4%11.9%
Amusement Tax 100,416 115,000 115,000 115,000 115,000 0.0%0.2%
Building Permits 1,228,046 1,940,000 1,940,000 1,036,664 1,785,778 -8.6%3.4%
Other Licenses and Permits 492,709 355,000 355,000 937,485 345,000 -2.9%0.7%
Lease Fees 297,868 420,800 420,800 420,800 519,824 19.0%1.0%
Franchise Fees 548,662 500,000 500,000 566,857 595,200 16.0%1.1%
Developer Fees 46,658 150,000 150,000 22,050 21,168 -608.6%0.0%
Ambulance Fees 411,971 700,000 700,000 1,380,000 1,380,000 49.3%2.6%
Other Fees and Fines 373,694 652,000 652,000 223,673 242,000 -169.4%0.5%
Facilities Charge - 1,014,636 1,014,636 923,984 923,984 -9.8%1.8%
Support Services Charge - 121,174 121,174 121,174 267,827 54.8%0.5%
Other Charge for Services 66,121 60,000 60,000 300,000 300,000 80.0%0.6%
Glenbrook Fire Protection Dist.2,476,373 2,400,000 2,400,000 2,400,000 2,424,000 1.0%4.6%
State Sales Tax 13,118,090 13,000,000 13,000,000 12,000,000 12,300,000 -5.7%23.3%
State Income Tax 4,207,152 4,406,700 4,406,700 3,955,427 3,924,317 -12.3%7.4%
Other Intergovernmental 2,833,374 2,571,978 2,571,978 2,638,399 2,642,797 2.7%5.0%
Investment Income 235,911 435,000 435,000 105,000 210,000 -107.1%0.4%
Other/Miscellaneous 136,434 300,000 300,000 100,349 100,000 -200.0%0.2%
Transfers In 2,599,217 2,678,002 2,678,002 2,646,752 1,006,386 -166.1%1.9%
TOTAL 51,486,474$ 55,156,018$ 55,156,018$ 52,973,093$ 52,685,257$ -4.7%100.0%
CORPORATE FUND EXPENDITURESUMMARY
Village of Glenview 2010 Annual Budget
45
Village Manager's Office,
$2,247,418 , 4%
Board of Trustees, $61,769 ,
0%
Special Appropriations,
$574,100 , 1%
Administrative Services,
$3,719,273 , 7%
General Government
(Excluding CIP), $5,242,162 ,
10%
Legal, $450,306 , 1%
Public Works, $6,767,678 ,
13%
Capital Projects, $3,167,865 ,
6%
Development, $2,805,042 ,
6%
Fire, $13,324,946 , 27%
Police, $12,109,427 , 25%
2009 2009 2009 2010 % Change
2008 Adopted Revised Projected Adopted Adopted to % of
Actual Budget Budget Actual Budget Adopted Total
Board of Trustees 68,905 63,609 63,609 60,599 61,769 -3.0%0.1%
Special Appropriations 243,481 547,620 547,620 546,420 574,100 4.6%1.1%
Village Manager's Office 3,586,919 3,130,927 3,171,838 2,746,978 2,247,418 -39.3%4.5%
Administrative Services 3,059,259 3,730,274 3,746,599 4,210,680 3,719,273 -0.3%7.4%
General Government 0.0%
(Excluding CIP)5,837,688 4,999,078 4,728,152 4,344,352 5,242,162 4.6%10.4%
Legal 338,568 570,500 570,500 554,619 450,306 -26.7%0.9%
Public Works 6,650,923 6,826,442 6,859,638 6,715,554 6,767,678 -0.9%13.4%
Police 12,370,398 11,579,496 11,680,827 11,267,766 12,109,427 4.4%24.0%
Fire 12,540,051 12,840,330 12,869,900 12,716,040 13,324,946 3.6%26.4%
Development 3,638,358 3,356,471 3,378,021 3,235,034 2,805,042 -19.7%5.6%
Capital Projects 2,069,319 3,572,561 3,592,604 3,158,451 3,167,865 -12.8%6.3%
TOTAL 50,403,869$ 51,217,308$ 51,209,308$ 49,556,493$ 50,469,986$ -1.5%100.0%
CIP Transfer 3,708,243 2,040,490 40,490 40,490 2,210,000 7.7%
TOTAL 54,112,112$ 53,257,798$ 51,249,798$ 49,596,983$ 52,679,986$ -1.1%
CORPORATE FUND –CONTINUED
VILLAGE PRESIDENT & BOARD OF TRUSTEES
Village of Glenview 2010 Annual Budget
46
The President andseven Trustees serve as the legislative body vested with identifying,
interpreting, and addressing the public needs of the Glenview Community. The elected
representatives also establish policies for the efficient operation of the municipal government
units. Accomplishments, Initiatives, Goals, and Performance Measures are addressed on behalf
of the President and Board of Trustees through the Village Manager.
The President and Board serve the citizens of Glenview. The President is the chief elected
officer of the Village; presidesat all meetings of the President and Board of Trustees; supervises
the conduct of the officers of the Village (except Trustees); and appoints members of the various
Boards and Commissions with the consent of the Board of Trustees.
Accomplishments2009
During 2009 the Village President and Board of Trustees, through the Village Manager:
Identified innovativestrategies which have put Glenview at the forefront of municipal efforts
toward inter-jurisdictional partnerships and cost containment for citizens.
Launched a new Resolution Center handling citizen/customer inquiries and complaints across
operational areas, including Public Works, Development, and Capital Projects.
Adoptedcollective bargaining agreementswith unions representing personnel in the
Village’s 9-1-1 Dispatch, Police, and Fire departments.
Conducted Waukegan Road corridor study to provide short-term and long-term
transportation plans with comprehensive solutions for the Waukegan Road corridor (Golf
Road to Willow Road).
Monitored key redevelopment opportunities including former Culligan site; facilitated the
decision of major corporate headquarters to locate at the site, bringing 600+ jobs to
Glenview.
Workedwith Library representatives to facilitate planning and construction process and
developed financing plan for library construction project.
Continuedmonitoring Willow Roadproject.
Launched citizen Stormwater Management Committee.
Constituency
President
Village Board of Trustees
CORPORATE FUND –CONTINUED
VILLAGE PRESIDENT & BOARD OF TRUSTEES
Village of Glenview 2010 Annual Budget
47
Accomplishments 2009 –Continued
Actively sought stimulus funding, as well as other federal and state sources, to support the
Village’s capital improvement programming needs.
Analyzed and adjusted financial policies regarding fund balances in light of economic
conditions, demands on Village resources,and capital improvement and maintenance needs.
Initiatives2010
During 2010 the Village President and Board of Trustees will, through the Village Manager:
Expand Resolution Center duties to support customer service for additional functional areas.
Refine the Special Service Area policy.
Review health insurance plan design and co-insurance program for FY 2011 and 2012.
Conclude analysis of North Maine Utility System.
Consider acquisition ofland adjacent to Navy Disposition Parcel; assess marketability of
Village-owned Navy Parcel.
Continue monitoring Willow Road Project.
Workwith legislators, Metra and Amtrak officials to develop an Intergovernmental
Agreement facilitating the relocation of the Amtrak station to TheGlen of North Glenview
station.
Continue seeking funds through the State and Federal appropriations and authorization
process.
Communicatewith Metropolitan Water Reclamation Districtofficials regarding regional
storm water and sanitary sewer initiatives.
Establish priorities and develop funding plansfor Downtown, Waukegan Road, Milwaukee
Avenue Improvement Plans.
Determine appropriate service levels and adopt new residential refuseand recycling service
contract.
Core Goals
Guidethe analysis, design and implementation of information and technology assets
leveraging projects across multiple departments to support Village operations and excellent
customer service.
Continue improving operating budget and financial practices to promote fiscal responsibility,
transparency,and efficient service delivery.
Enhance the Village’s community planning and economic development efforts to continue
improving the quality of life inthe Village of Glenview.
Continue developing intergovernmental relationships to enhance the overall quality of life in
the Village and to contribute, via coordination of services, to the long-term financial stability
of the Village.
CORPORATE FUND –CONTINUED
VILLAGE PRESIDENT & BOARD OF TRUSTEES
Village of Glenview 2010 Annual Budget
48
Core Goals –Continued
Continue improving the capital improvement program planning process pertaining to
infrastructure and facilities projects in an effective, fiscally-responsible manner.
Enhance the Village’s communication program to promote expedient and effective
dissemination of information to internal and external customers of the Village.
Manage traffic-related issues to maintain high levels of public safety andquality of life in the
Village.
Appropriationsby Category& Personnel
Contractual
81%
Commodities
2%
Other Charges
1%
Capital Outlay
0%Personnel
16%
Personnel 9,689 9,689 9,689 9,689 9,969
Contractual 58,003 34,500 34,500 49,110 50,000
Commodities 875 18,420 18,420 1,300 1,300
Other Charges 339 1,000 1,000 500 500
Capital Outlay - - - - -
Total 68,906 63,609 63,609 60,599 61,769
Appropriations by Category 2008 Actual
2009
Adopted
Budget
2009 Revised
Budget
2009
Projected
Actual
2010
Adopted
Budget
CORPORATE FUND –CONTINUED
SPECIAL APPROPRIATIONS
Village of Glenview 2010 Annual Budget
49
On an annual basis, the Village Board considers funding for special projects or services provided
by outside agencies that are valued by the Glenview community. These programs are usually
temporary, with funds to be spent within a designated timeperiod. The budget continues to
reflect expenditures for Youth Services of Glenview, North Shore Senior Center, Glenview
Senior Center, and Senior Housing Assistance.
Accomplishments2009
During 2009, Glenview Senior Servicesand Youth Services:
Processed33 full grants and two half grants through the Senior Housing Assistance Program
(SHAP), for a total of $47,940 leaving $15,980 or approximately 11 full grants.
Handled atotal of 4,421 client contacts, with amonthly average of 368.
Expended $3,702.17through the Angel Fund Program, which is designed to help Glenview
seniors with one-time expenses (such as utility bills and medical supplies) that they cannot
afford.
Provided a 32.5 hours per week staff person, who is contracted through the North Shore
Senior Center, onsite at Village Hall.
Served youth in the Juvenile CourtDiversion Program –a program,developed with input
from the Glenview Police Department,which requires community service and provides
counseling for first and second time offendersin lieu of a court appearance.
Offered Violence Prevention Programming –counseling and support services targeted at
reducing the risks to youth from domestic or other forms of violence.Services include anger
management groups for teens and acceptance ofreferrals from the Department of Child and
Family Services to work with families at risk of losing their children due to violence or
neglect in the home.
Village Board of Trustees
Special Appropriations
CORPORATE FUND –CONTINUED
SPECIAL APPROPRIATIONS
Village of Glenview 2010 Annual Budget
50
Initiatives 2010
During 2010,Glenview Senior Services and Youth Serviceswill:
Continue to respond to the needs of seniors through a presence at Glenview Village Hall.
Continue to administer financial assistance programs.
Continue to develop monthly social service programs at the Glenview Senior Center.
Continue to manage the Senior Services Loan Closet.
Continue to maintain the Depot Square waiting list.
Continue offering a wide array of Prevention and Intervention programming for families and
youthincluding counseling, crisis intervention, information and referral, parent support,
client advocacy and case management, social skills groups, family counseling, Family Day,
Befriend-A-Youth, Parent Partners, Boys and Girls Clubs, youth employment, study buddies,
and Holiday Gift (through which over 1,800 individuals are served).
Continue serving youths specifically through the Juvenile Court Diversion Program and
Violence Prevention Programming.
Appropriationsby Category
Personnel
0%
Contractual
48%
Capital Outlay
52%
Other Charges
0%
Commodities
0%
Personnel 663 - - - -
Contractual 242,837 297,620 297,620 296,420 274,100
Commodities - - - - -
Other Charges - - - - -
Capital Outlay 550 250,000 250,000 250,000 300,000
Total 244,050 547,620 547,620 546,420 574,100
Appropriations by Category 2008 Actual
2009
Adopted
Budget
2009 Revised
Budget
2009
Projected
Actual
2010
Adopted
Budget
CORPORATE FUND –CONTINUED
VILLAGE MANAGER’S OFFICE
Village of Glenview 2010 Annual Budget
51
The Village Manager is the Chief Administrative Officer of the Village of Glenview and is
responsible for implementing policies established by the Village Board. All departments are
under the administrative authority of the Village Manager. Human Resources(which includes
Risk Management), Communications, Economic Development,and 9-1-1Dispatchare all
divisions within the Village Manager’s Office. The Village Manager’s Office oversees the day
to day operation of the Village as well asto providing 1) special events permitting,2) website
management,3) Freedom of Information Act request processing,4) coordination and
development of Village Board packets,and 5) customer service for residents with questions on
Village service issues.
Accomplishments2009
Village Manager’s Office
During 2009, the Village Manager’s Office:
Createdand launched an on-line staff workspace to streamline Village Board report review
and approvals.
Processed 70special event permits.
Processed 264Freedom of InformationAct requests.
Renegotiated the Village’s water rate structure with the Illinois American Water Company,
netting$363,000innew revenue per year to the Wholesale Water Fund.
Developed Request for Proposalsfor Refuse and Recycling, incorporatinga sustainable
service model to ensure long-term fair pricing for residents and expanded recycling and
green initiative options.
Proposed, negotiated, and executed an agreement with the Village of Grayslake for 911
dispatch services, $250,000 return after expenses per year through 2016.
Jumpstarted municipal partnering initiatives: joint bidding on public works contracts,
pitching for additional water sale customers.
Assisted in establishing Lauterbach and Amen business model to reinvent management
structure of Finance Department.
Issued RFP for Labor Attorney Services selecting Seyfarth Shaw LLP.
Administration
Human Resources/
Risk Management
Communications Economic
Development
9-1-1 Dispatch
CORPORATE FUND –CONTINUED
VILLAGE MANAGER’S OFFICE
Village of Glenview 2010 Annual Budget
52
Accomplishments 2009 –Continued
Village Manager’s Office–Continued
Oversaw major HR projects –two Reductions in Force, labor contracts, numerous
grievances, day-to-day general employment cases.
DevelopedClerestory RFP to Consolidate Contracts in PW, Development, and Capital
Projects.
Communications
During 2009Communications:
Expanded cable television programming to include more information about Village services,
creating original programs focusing on snow removal and winter parking rule, senior
services, the Village’s Citizens Police Academy, and storm water issues.
Expanded community outreach, hosting information tables at high-traffic sites, including the
Summer Festival, Park Center and Library.
Launched an extensive intranetthat includes a wide range of useful information for staff;
built in the capacity to log on off-site, useful for employees who do not have access to a
computer at work.
Undertook a major public relations campaign to educate residents regarding the Village’s
Storm Water Task Force, including a community-wide survey regarding storm water and
flooding issues.
Coordinated information dissemination regarding H1N1 and its vaccination.
Continued to manage a wide range of communications vehicles, including the Village Report,
E-Glenview, the Village website, and Glenview Television.
Created a web presence for Economic Development, the Parkway Tree Program, and the
Storm Water Task force; designed a more comprehensive web streaming page; designed and
implemented an improved emergency web posting application.
Received a 2009 Savy Silver Award from the City-County Communications & Marketing
Association for the Village’s Crisis Communications Plan.
Human Resources
During 2009 Human Resources:
Offered a multi-faceted Wellness Program, designed to helpemployees lead healthier lives.
Partnered with Support Services on the implementation of the MUNIS employee benefits on-
line open enrollment module for all Village and Library employees.
Assisted with the successful negotiation of the first 911 Telecommunicator collective
bargaining agreement, and assisted with the negotiation of the multi-year renewals for the
Fire and Police unions,respectively.
Implemented Phase I and II of the Village’s Supervisor 101/201 training curriculum.
CORPORATE FUND –CONTINUED
VILLAGE MANAGER’S OFFICE
Village of Glenview 2010 Annual Budget
53
Accomplishments 2009 –Continued
Human Resources –Continued
Developed and implemented a front-line customer service training program for the
Resolution Center and Development Department through DePaul University.
Conducted a drug/alcohol awareness training for Village supervisors and Public Works CDL
licensees.
Hosted an ICMA-RC retirement savings workshop for Village employees.
Partnered with the Police Department in the implementation of performance reviews for the
Police Records Division.
Developed a Catastrophic Leave Policy (i.e. sick time donation) policy for non-union
employees.
Enhanced employee ICMA-RC retirement savings options through the implementation of the
payroll deduction Roth IRA and the addition of investment advice services.
Partnered with 9-1-1 Dispatch on the implementation of performance reviews for
Telecommunicators and Team Leads.
Oversaw the Village’s property/casualty and workers compensation insurance renewal,
which resulted in a net savings of $70,000 per year in premium costs to the Village.
Conducted an employee satisfaction survey to assess employee opinions of Human
Resources; approximately 97 percent of respondents indicated that they were “overall
satisfied” with the Human Resources Division.
Continued the successful Emerging Leaders Program for current supervisors and future
leaders within the organization.
Economic Development
During 2009 Economic Development:
Facilitated and negotiated commercial interest in reuse or redevelopment of the former
Dominick’s property.
Welcomed new corporate headquarters of Mead Johnson to Glenview.
Enhanced Village website with Economic Development page, including a listing of all
commercial propertiesavailable for lease or sale.
Hosted Glenview booth at International Council of Shopping Centers Midwest tradeshow in
Chicago. Distributed information on behalf of Glenview property owners with lease/sale
opportunities.
Cooperatively worked with Development Department to contact owners regarding
incentivizing curb cuts as recommended in Waukegan Road Plan.
CORPORATE FUND –CONTINUED
VILLAGE MANAGER’S OFFICE
Village of Glenview 2010 Annual Budget
54
Accomplishments 2009 –Continued
9-1-1Dispatch
During 2009Joint Dispatch:
Successfully negotiated a fair labor agreement with the Village’s twelve (12) full-time
Telecommunicators.
Completed cross-training of staff.
Promoted two Telecommunicators into supervisory roles, and hired two new full-time
supervisors from outside the agency.
Hired and cross-trained new part-time staff to supplement existing part-time pool of
Telecommunicators.
Negotiated a service agreement with the Village of Grayslake and completed the
consolidation of Grayslake’s police dispatch services into the center, on time and under
budget.
Improved employee communications byholding regular staff meetings.
Developed a new evaluation process and completed the first quarterly review of the
Telecommunicators.
Assisted the fire and police departments in completing a business process review as it related
to the New World CAD, Records, and Mobile software.
Obtained Association of Public Safety Communication Officials (APCO)certification for
three additional Telecommunicators.
Improved the new employee training program by adding new training techniques and
documentation processes.
Intergovernmental Agreement established with the Village of Golf to allow for the use of our
rapid telephone notification system.
Hosted a Technology Seminar for theregion on our CAD/RMS software.
Assisted Fire and Inspectional Services with the review and subsequent business plan to
eliminate alarm monitoring services by the Village of Glenview.
Participated in a multi-jurisdictional response drill.
Assisted Fire and Inspectional Services with the review and subsequent plan to eliminate
alarm monitoring services by the Village of Glenview.
CORPORATE FUND –CONTINUED
VILLAGE MANAGER’S OFFICE
Village of Glenview 2010 Annual Budget
55
Initiatives2010
Village Manager’s Office
During 2010 the Village Manager’s Office will:
Continue providing information content to support the activities of the Resolution Center
staff in their front line contact with the public.
Adopt revised procedures to comply with recently adopted Freedom of Information Act
regulations and educate departments as necessary to ensure compliance with the Act.
Assist the public with requests for special events, processing permits and bringing event-
related informationto the attention of Village Board as warranted.
Implement partnership agreement with the Village of Wilmette fortree trimmingservices.
Oversee municipal partnership initiatives with the Village of Kenilworth: street sweeping,
sidewalk replacement, etc.
Seek additional dispatch partnerships in Cook and Lake Counties.
Continue to pursueadditional water sales for long term revenue enhancement in the utility
funds.
Oversee project deployment of consolidation of contracts.
Focus on the Library operational cost containment projectandcost containment opportunities
within municipal operations.
Communications
During 2010 the Communications will:
Continue expanding its outreach efforts. The goal is to increase opportunities to meet
directly with residents and other constituencies through speaking opportunities and
participation in community events.
Produce high quality programming for GVTV. The goal is to increase programming
regarding Village programs and services and ensure that the station is also capturing all
major “happenings” around town.
Enhance the Village website. A redesign is underway that should increase the attractiveness
and professional look of the site, as well as ease of use.
Coordinate and implement a Village-wide citizen satisfaction telephonesurvey.
Enhance and raise awareness of the employee intranet.
Human Resources
During 2010 Human Resources/Risk Management will:
Use feedback from the 2009 Wellness Program to further tailor program offerings to
employee needs.
Expand customer service training program to all Village supervisors.
CORPORATE FUND –CONTINUED
VILLAGE MANAGER’S OFFICE
Village of Glenview 2010 Annual Budget
56
Initiatives2010 –Continued
Human Resources –Continued
Work with employee focus groups and the Illinois Personnel Benefit Cooperative on
developing a Board recommendation regarding the potential implementation of a cafeteria
style benefits plan.
Design and implement a “Total Rewards Statements” for all Village employees as means to
enhance employee understanding of their total wages and benefits.
Formalize the Village’s new employee orientation to improve the employee on-boarding
experience.
In partnership with Support Services, continue to improve data processing efficiency and
reporting accuracy through the implementation of the MUNIS personnel actions module and
Phase II Human Resources modules (e.g. on-line applicant tracking, employee training
tracking, etc.).
Implement a Village-wide employee satisfaction survey.
Develop a 3-yr Human Resources Strategic Plan.
Conduct a comprehensive update of the Board of Fire and Police Commission Regulations in
partnership with the Police and Fire Departments,respectively.
Develop and issue a Request for Proposals for the Village’s occupational health services.
Design and implement a core loss prevention training curriculum to increase employee
awareness of safety sensitive work functions and mitigate the Village’s overall exposure to
risk and the associated costs.
Enhance employeesafety committees’ operations.
Create employee education materials regarding FMLA and workers compensation to improve
employee understanding of each event.
Economic Development
During 2010, Economic Development will:
Develop a year-round “Shop Local” effort in conjunction with the Chamber of Commerce.
Use MUNIS and other available technology to enhance knowledge base about commercial
properties and businesses for the purpose of marketing the community to internal and
external audiences.
Enhance business retention efforts via frequency of visits.
Prepare site-specific demographic analyses for parcels in order to facilitate development or
broker interest.
Support property owners' efforts to attract new commercial development to the Culligan,
Avon, and Pro Logis sites.
Facilitate commercial interest with the goal of disposition / redevelopment of Village-owned
parcels (e.g. Dominick's, Navy land).
CORPORATE FUND –CONTINUED
VILLAGE MANAGER’S OFFICE
Village of Glenview 2010 Annual Budget
57
Initiatives2010 –Continued
9-1-1Dispatch
During 2010, 9-1-1Dispatch will:
Institute a weekly continuing education program for all Telecommunicators.
Review, modify, and add policies and procedures to complete the 9-1-1 Dispatch operations
manual.
Increase the outside agency training opportunities for Telecommunicators through
participation in both national and local dispatch organizations.
Engage in regular, ongoing communication with labor representativesto foster positive
relations.
Develop monthly dashboard reports for internal and external customers as well as a quarterly
report for the Village Board to allow for monitoring of service standards.
Establish a management development training plan for the management team.
Establish a schedule of regular one on one visits with each agency chief to ensure proper
service levels and to maintain open communications.
Core Goals
Village Manager’s Office
Provide courteous, prompt, and efficient service to enhance the level of resident and
customer satisfaction.
Facilitate transparency and responsiveness through the efficient processing of Freedom of
Information Act requests, including compliance with pertinent new regulations.
Establish and promote collaborativelabor-management relationships.
Ensure all Village departments strive to achieve established goals by managing business
plans and budget.
Ensure that the Village Board is provided with the necessary forums and information to
create the Village Manager’s goals.
Communications
Support the communications goals and action steps of each Department or Division’s
business plan, the Village Manager and the Board of Trustees.
Ensure that existing communications programs (internal and external) continue to effectively
meet the Division’s mission as well as the communications goals of other Departments, the
Village Manager and the Board of Trustees.
CORPORATE FUND –CONTINUED
VILLAGE MANAGER’S OFFICE
Village of Glenview 2010 Annual Budget
58
Core Goals –Continued
Human Resources
Provide professional development and learning opportunities to enhance supervisors’ skills
and abilities, as well as provide career development.
Ensure the Village maintains a competitive and affordablehealth insurance program to attract
and retain employees.
Enhance employee understanding of Village’s wage/benefits package andpolicies.
Improve Human Resources data processing efficiency and reporting accuracy through
continuedimplementation of MUNIS modules.
Maintain and enhance the Village’s risk management function and loss prevention programs
in order to minimize thefrequency and severity of loss.
9-1-1 Dispatch
Facilitate optimal responses to emergency service calls and provide high-quality dispatch
services to external and internal customers.
Continue to develop an organized and professional management team.
Economic Development
Encourage the retention and attraction of businesses which provide significant stability to the
Village’s revenue base while maintaining consistency with communityplanning and
development goals.
Promote development and redevelopment of commercial property in Glenview in downtown,
on Milwaukee Avenue, Waukegan Road,and in other areas of the community.
New Goals
Village Manager’s Office
Incorporate new Freedom of Information Act regulations into current procedures; revise
procedures as necessary.
Support and augment the customer service function of the new Resolution Center.
Communications
Effectively manage range of projects as assigned by the Village Manager’s Office.
CORPORATE FUND –CONTINUED
VILLAGE MANAGER’S OFFICE
Village of Glenview 2010 Annual Budget
59
New Goals–Continued
9-1-1 Dispatch
Seek additional agencies to join Glenview Public Safety Dispatch –on a continual basis.
Prepare Glenview Public Safety Dispatch, via continued training, response drills, and other
mechanisms, for emergency situations.
Improve Interoperability Capabilities for both internal and external customers.
Maintain good labor and management relations.
Human Resources/Risk Management
Improve Human Resources data processing efficiency and reporting accuracy through
continued automation of MUNIS.
Continue to provide value added services that enable Village Departments to meet their goals
and objectives.
Improve workers’ compensation, light duty and FMLA data tracking by implanting a process
for using unique pay codes in MUNIS.
Economic Development
Engage in a cooperative partnership with the Chamber of Commerce to promote shopping
locally in Glenview.
Utilize GIS, MUNIS, Business Analyst, and other applications to enhance the quality of
readily-available information for the purpose of marketing Glenview as a business
destination.
Performance Indicators and Targets
100%
Percentage of quarterly meetings held with department directors
to provide quarterly evaluations relating to progress of business
plans and project lists 100%100%100%100%
Percent of quarterly meetings with department directors held to
provide quarterly evaluations relating to budget progress on
business plans, work plans and project lists N/A 100%100%
90%90%
Bargaining unit contracts settled for Police, Public Works, Fire
and Dispatch N/A 4 3 2 for 2011
Performance Measure
2008
Actual
2009
Target
2009
Projected
Actual
2010
Target
Percent of customer contacts (calls) responded to within one
business day N/A 90%
Village Manager’s Office
CORPORATE FUND –CONTINUED
VILLAGE MANAGER’S OFFICE
Village of Glenview 2010 Annual Budget
60
Performance Indicators and Targets–Continued
Percentage increase in E-Glenview subscriptions 10%12%12.58%14%
Average number of web visits each month 56,000 48,000 48,460 50,000
Customer satisfaction survey rating related to Risk Management N/A 4 N/A 4
Percentage decrease in total cost of risk (TCOR)N/A 5%N/A 5%
Percentage of major businesses leaving Glenview during year N/A <5%<5%<5%
Percentage of accurately dispatched resources appropriately N/A 100%N/A 100%
Customer satisfaction survey related to Human Resources N/A 4 N/A 4
<5%
Establish position within the top 50% of comparable
communities in benefit offerings as determined by survey N/A >50%N/A >50%
Percentage of respondents indicate benefits are not sufficient
when offers of employment are declined N/A <5%N/A
80%
Percentage of filled vacancies between 46-90 days from time of
position request to start date N/A 20%N/A 20%
Percentage of filled vacancies within 45 days from time of
position request to start date N/A 80%N/A
100
Increase in the number of employees participating in tuition
assistance program N/A 9 N/A 9
# of contacts organized into a cumulative, shared list, for use by
Development Department and Economic Development N/A 100 N/A
Percentage annual increase in visits to Economic Development
web page
Percent of new businesses listed on web page within one month
of Certificate of Occupancy issuance N/A
Performance Measure
2008
Actual
5%
Percentage of position achievement in the top 50% percent of
comparable communities in TCOR as a percent of budget N/A 90%N/A 90%
Percentage reduction in the number of claims reported to the
Third Party Administrator N/A 5%N/A
1
Percentage of compliance with OSHA annual training
requirements N/A 100%N/A 100%
Average reporting lag time in days per claim from Risk
Management to Third Party Administrator N/A 1 N/A
4
Average reporting lag time in days per claim from employee to
Risk Management N/A 1 N/A 1
Average rating of 4 out of 5 on Wellness Program participant
satisfaction survey N/A 4 4.27
4
At least 90% of respondents to 2010 Telephone Survey not that
they “receive adequate information from the Village about 90.10%N/A N/A 90%
Average neighborhood meeting participant satisfaction rating at
least 4 out of 5 4.57 4 4.75
Joint Dispatch
Human Resources
N/A 10%N/A 10%
100%N/A 100%
Communications
Risk Management
Economic Development
2009
Target
2009
Projected
Actual
2010
Target
CORPORATE FUND –CONTINUED
VILLAGE MANAGER’S OFFICE
Village of Glenview 2010 Annual Budget
61
Appropriationsby Category & Personnel
Personnel
52%
Contractual
14%
Commodities
0%
Other Charges
34%
Capital Outlay
0%
Personnel 1,484,860 1,452,907 1,452,907 1,293,275 1,160,236
Contractual 916,861 354,362 395,274 268,931 312,554
Commodities 3,595 4,500 4,500 3,565 3,250
Other Charges 1,181,602 1,319,157 1,319,157 1,181,207 771,378
Capital Outlay - - - - -
Total 3,586,918 3,130,926 3,171,838 2,746,978 2,247,418
* Corporate Fund total only; excludes Joint Dispatch and Risk Management, which are separate funds
2009
Projected
Actual
2010
Adopted
Budget Appropriations by Category* 2008 Actual
2009
Adopted
Budget
2009 Revised
Budget
CORPORATE FUND –CONTINUED
VILLAGE MANAGER’S OFFICE
Village of Glenview 2010 Annual Budget
62
Appropriationsby Category & Personnel–Continued
Full Time Authorized
Village Manager 1.00 1.00 1.00 1.00
Deputy Village Manager 2.00 2.00 1.00 1.00
Assistant to the Village Manager 1.00 1.00 - -
Management Analyst - - 1.00 1.00
Administrative Coordinator 1.00 1.00 - -
Executive Assistant 1.00 1.00 1.00 1.00
Human Resources Director 1.00 1.00 1.00 1.00
Human Resources Assistant Director - - 1.00 1.00
Human Resources Coordinator 1.00 1.00 - -
Benefits Administrator 1.00 1.00 1.00 1.00
Public Information Director 1.00 1.00 1.00 1.00
Public Information Coordinator 1.00 1.00 - -
Joint Dispatch Director 1.00 1.00 1.00 1.00
Public Safety Dispatcher 14.00 14.00 - -
Team Lead - - 4.00 2.00
Telecommunicator - - 12.00 12.00
Risk Manager 1.00 1.00 - 1.00
Total Full Time Authorized 27.00 27.00 25.00 24.00
Part Time Authorized
Economic Development Coordinator 0.60 0.60 0.60 0.60
Cable TV Technician 0.25 0.25 0.25 0.75
Telecommunicator - - 2.75 4.62
Intern - - 1.00 1.00
Total Part Time Authorized 0.85 0.85 4.60 6.97
Total 27.85 27.85 29.60 30.97
Personnel Summary 2008 Actual
2009
Adopted
Budget
2009
Projected
Actual
2010
Adopted
Budget
Notes:
In 2009 the Village implemented a reduction in force, eliminating Human Resource Coordinator position
One of the Deputy Village Manager positions was reclassified as Director of Capital Projects
The Public Information Coordinator position was reclassified to Management Analyst
The Administrative Coordinator position was reclassified to Customer Service Supervisor and moved to Administrative
ServicesThe Public Safety Dispatchers were reclassified to Telecommunicators
Two Telecommunicators were promoted to Team Leads, one part-time Telecommunicator was promoted to Team Lead, and
one part-time Telecommunictor was promoted to full-time Telecommunicator
The part-time Cable TV Technician was increased to .75 FTE
The Assistant to the Village Manager was reclassified to Assistant Human Resources Director
The Risk Manager position was eliminated through attrition
* Includes FTE count from Water, Sewer, Wholesale Water, North Maine Utility, Joint Dispatch and Risk
Management
CORPORATE FUND –CONTINUED
LEGAL
Village of Glenview 2010 Annual Budget
63
The Village of Glenviewhires outside legal firmsto representthe Village. The outside agencies
are subject matter experts, readily available for use by the Village, and an efficient and effective
use of the taxpayer’s dollars. The main areasof concentration are labor union negotiations,labor
matters,prosecution, and general legal counsel.
Appropriationsby Category
Personnel
0%
Contractual
100%
Commodities
0%Other Charges
0%
Capital Outlay
0%
Personnel - - - - -
Contractual 337,508 569,500 569,500 553,619 450,306
Commodities 1,060 1,000 1,000 1,000 -
Other Charges - - - - -
Capital Outlay - - - - -
Total 338,568 570,500 570,500 554,619 450,306
Appropriations by Category
2008
Actual
2009
Adopted
Budget
2009
Revised
Budget
2009
Projected
Actual
2010
Adopted
Budget
CORPORATE FUND –Continued
ADMINISTRATIVE SERVICES
Village of Glenview 2010 Annual Budget
64
The Administrative ServicesDepartment managesthe financial and technology assets of the
Village promoting fiscal responsibility, transparency and efficient service delivery.
Accomplishments2009
Issued bond counsel, financial and investment services RFP’s for procuring competitively bid
pricing for these services.
Moody’s Investors Service assigned Aaa rating to the Village of Glenview’s $26.7 million
General Obligation Corporate Purpose Bonds to finance the construction of a new library and
various storm sewer projects.
Moody’s Investors Service assigned Aaa rating to the Village of Glenview’s $11.8million
and $28.3 million General Obligation Refunding Bonds to refund debt issued for the
redevelopment of the former Glenview Naval Air Station.
Maintained status as recipient of the Government Finance Officers Association Distinguished
Budget Presentation Award.
Completed the fire mobile recordsproject enabling the FireDepartment to access data and
maps while en route in response to dispatchcalls.
Configured and installed all the necessary computer and telecommunications hardware and
software for the new Fire Station 7 to begin operations.
Completed Village-wide upgrade to Microsoft Office 2007.
Designed and implemented technology solution to dispatch Village of Grayslake Police
service.
Continued development of the enterprise software application including the automation of
payroll processing, form delivery, and providing web-based employee self service
opportunities.
Designed and implemented a centralized customer service center (“Resolution Center”) for
the Village to process work order requests, to answer general information requestsenhancing
the quality of service through call tracking and to provide residents open and convenient
access to Glenview government.
Administration
Support Services
Information Technology
GIS
Finance
Budget
Accounting
Resolution Center
Service Requests
Utility Billing
CORPORATE FUND –Continued
ADMINISTRATIVE SERVICES
Village of Glenview 2010 Annual Budget
65
Initiatives2010
During 2010, Administrative Services will:
Prepare a financial policy manual.
Monitor the progress of revenue sources and produce a multi-year operating budget.
Align the purchasing policy with enterprise software application.
Update the Village technology strategic plan.
Provide more on-line citizen servicesincluding utility bill payment.
Expand the customer service support function of the Village.
Core Goals
Manage the Village's accounts to ensure compliance with applicable regulations and adoption
of best practices.
Improve policies and procedures to continue to improve the management of the Village's
capital improvement funding and track capital assets.
Budget to meet the Village's operating needs and management objectives while maintaining
compliance with applicable regulations and using best practices.
Improve utilization of integrated automated financial system to support the procurement of
goods and services in accordance with requirements and best practices.
Manage customer service requests for information technology support.
Guide the analysis, design and implementation of information assets leveraging projects
across multiple departments to support the technology goals of the Village.
Govern Village information assets to control standards and ensure reliability and security.
Manage technology to enable effective collaboration and communication.
New Goals
Manage resolution center growth and monitor citizen response.
CORPORATE FUND –Continued
ADMINISTRATIVE SERVICES
Village of Glenview 2010 Annual Budget
66
Performance Indicators and Targets
IT Helpdesk service satisfaction and courtesy rating N/A 4 4 4
Percent time project tasks remain on schedule 90%90%90%90%
Percentage of system and service availability 95%95%95%95%
User satisfaction rating on the Village document archival system N/A 4 4 4
Percentage reduction of repeat auditor comments NA 50%50%50%
Internal customer satisfaction survey rating N/A 4 4 4
Village Board satisfaction survey rating N/A 4 4 4
Percentage of manual entry of water bill payments 92%50%50%50%
Log or route 95% of customer contacts N/A N/A 95%95%
Generate 99% of work orders requested N/A N/A 99%99%
Survey response indicated a 4 out of 5 overall satisfaction with
work order communication and response N/A
Percentage of complete information provided ot the auditors by
the established date NA 90%90%
100%
95%99%
2
Consecutive years for receiving the Distinguished Budget
Presentation award 0 1 1
4 4
4
100%
95%
Consecutive years for receiving the Certificate of Achievement
for Excellence in Financial Reporting award 24 26 25 26
Percentage of environmentally friendly registered products
(EPAT) technology products purchased 95%
Percentage of IT service level agreement response for Helpdesk
support (ticket response, back-up completion and security patch
update)99%99%99%99%
Percentage of IT service level agreement one-hour Priority One
response 100%100%99%
4
Support Services
Management team's satisfaction rating on the enterprise systems'
management dashboard N/A 4
Internal customer rating on whether computer training matched
employee skills and needs 4 4 4
4
90%
Percentage of water billing filings transmitted timely and
accurately 100%100%
Performance Measure
2008
Actual
2009
Target
2009
Projected
Actual
2010
Target
25%
Percent efficiency gained on document scanning volume and
value N/A 25%25%
Finance
Resolution Center (New Department Function)
N/A 4
100%
Number of Special Service Areas that are not filed with Cook
County 12 3 8
4
Internal cusomter service rating that show staff's desktop
mapping and GIS queries are being met N/A 4
6
CORPORATE FUND –Continued
ADMINISTRATIVE SERVICES
Village of Glenview 2010 Annual Budget
67
Appropriationsby Category & Personnel
Personnel
23%
Contractual
64%
Commodities
2%
Other Charges
11%
Capital Outlay
0%
Personnel 3,074,595 2,210,531 2,210,531 2,110,648 1,362,057
Contractual 2,061,094 2,845,429 2,845,429 3,166,085 3,749,591
Commodities 99,598 166,967 166,967 155,063 141,675
Other Charges 293,472 2,487,524 2,487,524 80,880 647,028
Capital Outlay 267,783 25,900 25,900 27,900 -
Total 5,796,542 7,736,351 7,736,351 5,540,576 5,900,351
Appropriations by Category
2008
Actual
2009
Adopted
Budget
2009
Revised
Budget
2009
Projected
Actual
2010
Adopted
Budget
CORPORATE FUND –Continued
ADMINISTRATIVE SERVICES
Village of Glenview 2010 Annual Budget
68
Appropriationsby Category & Personnel –Continued
Full Time Authorized
Director of Support Services 1.00 1.00 - -
Director of Administrative Services - - 1.00 1.00
Support Services Coordinator 1.00 1.00 - -
Customer Service Representative - - 5.00 5.00
Customer Service Supervisor - - 1.00 1.00
Administrative Analyst - - 1.00 1.00
CADD Coordinator 1.00 1.00 1.00 1.00
CADD Operator 2.00 2.00 - -
CADD/GIS Technician - - 2.00 2.00
Chief Financial Officer 1.00 1.00 - -
Accountant 1.00 1.00 - -
Accounting Clerk 6.00 6.00 - -
Management Analyst 1.00 1.00 - 1.00
Accounting Supervisor 1.00 1.00 - -
Financial Services Director 1.00 1.00 - -
Purchasing Agent 1.00 1.00 - -
Purchasing Manager - - 1.00 1.00
Budget Manager - 1.00 - 1.00
Senior Budget Analyst 1.00 - - -
Senior Financial Manager 1.00 1.00 1.00 1.00
Total Full Time Authorized 20.00 19.00 13.00 15.00
Part Time Authorized
Accounting Clerk 1.00 1.00 - -
Customer Service Representative - - 1.00 1.00
Recyclers/Waste Haulers 0.60 0.60 - 0.40
Total Part Time Authorized 1.60 1.60 1.00 1.40
Total 21.60 20.60 14.00 16.40
Personnel Summary
-
2008 Actual
2009
Adopted
Budget
2009
Projected
Actual
2010
Adopted
Budget
Director of Budget and Performance
Management 1.00 - -
Notes:
A new department was created that includes Support Services, Finance and Resolution Center, creating the Administrative
Services Department
In 2009 the Village implemented a reduction in force, eliminating the following positions: Support Services Coordinator,
Accountant, Accounting Supervisor, Financial Services Director, and Budget Manager
The Management Analyst position was eliminated through attrition
Five Accounting Clerks were reclassified to staff of the Resolution Center as Customer Service Representatives
One Accounting Clerk position was reclassified to Administrative Analyst
The Customer Service Supervisor was transferred from the Village Manager’s Office
The CADD Operator positions were reclassified to CADD/GIS Technicians
The Chief Financial Officer position was eliminated through attrition and replaced via contract
The Village did not renew its contract with Glenkirk for recycling, this is now under the Village-wide janitorial contract
CORPORATE FUND –CONTINUED
PUBLIC WORKS
Village of Glenview 2010 Annual Budget
69
The Village of Glenview Public Works Department, with pride and dedication, is committed
around the clock to provide quality, reliable and efficient public services to maintain a safe,
healthy and attractive community.
Accomplishments2009
The 2009 fiscal year was focused on increasing operational efficiencies, improving data
collection and reporting, and recognizing opportunities for cost savings. While focusing on these
values, the Public Works Departmenthad many notable accomplishments:
The2008-2009 snow season brought 52 inches of snow which resulted in 13 plow events.
An average snow season typically results in 4 to 6 plow events.
Refurbished thewell pump at Gallery Parkand installed new control devices, which are
expected to result in substantial energy efficienciesand cost savingsin the amount of
$43,000.
The valve turning contract was brought back in house to be completed by village crews.
Staff developed a three year cycle which is well within industry standards. In 2009 allof
Glenview was completed.
Utilizing SharePoint, staff worked with Support Services to develop a database to track all
employee training and water/sewer inventory.
Staff is reporting service indicators to the Village Manager’s Office on a weekly basis.
Staff produced the departments first Annual Report for 2008.
An employee committee, including bargaining unit members, developed and implemented a
comprehensive cross training program between the two divisions.
Throughout the year the department offered 52 training courses to their staff. The majority
of which were required trainings.
Staff revised the tree and stump removal program which resulted in a more efficient service
for the resident.
Implemented fuel management system.
New parking machines were installed at the commuter lots which will allow for payment by
credit card, cell phone and cash.
Administration
Governmental Operations Enterprise Operations
CORPORATE FUND –CONTINUED
PUBLIC WORKS
Village of Glenview 2010 Annual Budget
70
Accomplishments 2009 –Continued
The holiday tree collection program was revised to limit the amount of driving and emissions
related to the program. Groot, not Village crews, is now responsible for disposal of holiday
trees. This program change resulted in an approximate fuel savings of $35,446.
Cleared buckthorn at the Baxter parcel, which will allow native vegetation to establish and
grow.
Installed and maintained colir log to prevent shoreline erosion at Lake Glenview.
Initiatives2010
During 2010, the Public WorksDepartment will continue to focus its efforts on developing a
professional infrastructure that emphasizes budgetary accountability, documentation of
procedures, training, safety,and trackingperformance.
The Public Works Department has created its first policy and procedure manual and will
continue in 2010 to build and refine its contents. In conjunction with developing operating
procedures, staff will continue to develop and implement long term preventative maintenance
programs. One such program includes Cross Connection Control which is scheduled to begin
the first of the year. This program will ensure the Village of Glenview is in compliant with the
State of Illinois mandate, and safety of the public water supply.
Assuring that staff hasproper training in the field isalsoa priorityfor the department. In 2009 a
comprehensive training program was developed which included mandatory and voluntary
training, as well as cross training. In 2010, the priority will be to maintain the training schedule
and maintain accurate records. One notable training goal is for all Fleet Mechanics be EVT
certified (Emergency Vehicle Technician) by the end of the year. The primary driver behind this
aggressive training program is the safety of all employees. In addition to formal training,
employees will also participate in facility safety audits and safety talks with their supervisors.
Core Goals
Increase employee knowledge through comprehensive training, including cross training.
Effectively maintain the Village’s fleet in order to ensure internal customers meets their
operational goals.
Formalize documentation and increase safety consciousness through implementation of
standard operating procedures.
Improve employee safety with comprehensive departmental risk management program.
Improve management information through enhanced data collection and reporting
mechanisms.
Provide a high level of customer service to the residents and businesses in Glenview.
CORPORATE FUND –CONTINUED
PUBLIC WORKS
Village of Glenview 2010 Annual Budget
71
Performance Indicators and Targets
Review 10% of standard operating procedures annually N/A N/A N/A 100%
90% adherence to training schedules N/A N/A 76%90%
# avereage hours of training per maintenance worker N/A N/A N/A 30
Percent reduction in personal injuries N/A 5%N/A 5%
Percent reduction in property damages N/A 5%N/A 5%
Percent reduction in workers' compensation N/A 2.5%N/A 2.5%
Percent reduction on man-hours for JULIE locates N/A 5%14%5%
# of utility hits 7 10 5 <10
Percentage of fleet availability 96.89%90.00%96.56%>95.00%
Percentage of minimum billable hours 75.01%70.00%73.13%>70.00%
Percentage of repairs completed in 1 day 87.67%80.00%83.96%>80.00%
Percentage of repairs completed in 3 days or less 96.44%90.00%94.25%>90.00%
Percentage of "comeback/repeat" repairs 0.002%0.002%0.000%<1.000%
2010
TargetPerformance Measure
2008
Actual
2009
Target
2009
Projected
Actual
Complete 95% of assignments given by Administrative Services
on time N/A N/A N/A 95%
80%
30%
90% of non-residential properties with Cross Connections are
inspected on an annual basis N/A N/A N/A
80% of all work orders are closed in accordance with
timeframes outlined in the Resolution Center SLA N/A N/A N/A
4.0
Percentage of scheduled maintenance and unscheduled
maintenance repair ratio 65/35 60/40 48/52 60/40
Internal customers' satisfaction rating on repair time,
courteousness and quality of service 3.6 4.0 3.8
CORPORATE FUND –CONTINUED
PUBLIC WORKS
Village of Glenview 2010 Annual Budget
72
Appropriationsby Category & Personnel
Personnel
54%Contractual
29%
Capital Outlay
3%Other Charges
0%Commodities
14%
Personnel 3,041,800 3,608,840 3,608,840 3,547,261 3,640,797
Contractual 3,626,762 2,555,675 2,555,675 2,280,878 1,965,192
Commodities (17,180) 40,520 73,715 883,495 960,258
Other Charges (5,563) 621,408 621,408 3,920 11,430
Capital Outlay 5,102 - - - 190,000
Total 6,650,921 6,826,443 6,859,638 6,715,554 6,767,677
Appropriations by Category 2008 Actual
2009
Adopted
Budget
2009 Revised
Budget
2009
Projected
Actual
2010
Adopted
Budget
CORPORATE FUND –CONTINUED
PUBLIC WORKS
Village of Glenview 2010 Annual Budget
73
Appropriationsby Category & Personnel –Continued
Full Time Authorized
Director 1.00 1.00 1.00 1.00
Assistant to the Director 1.00 1.00 1.00 1.00
Strategic Services Manager 1.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 - -
Administrative Coordinator - - 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00
Public Works Superintendent 2.00 2.00 2.00 2.00
Supervisor 7.00 7.00 6.00 6.00
Maintenance Equipment Operator 40.00 40.00 40.00 40.00
Auto Mechanic 4.00 - - -
Mechanic Technician - 4.00 3.00 3.00
Natural Resources Manager 1.00 1.00 1.00 1.00
Total Full Time Authorized 59.00 59.00 57.00 57.00
Part Time Authorized
Administrative Secretary 0.50 0.50 0.50 0.50
Seasonal Public Works 3.25 2.03 2.03 2.75
Fleet Assistant 0.50 0.50 0.50 0.50
Intern 0.63 0.63 - -
Total Part Time Authorized 4.88 3.66 3.03 3.75
Total 63.88 62.66 60.03 60.75
2008 Actual
2009
Adopted
Budget
2009
Projected
Actual
2010
Adopted
Budget Personnel Summary
Notes:
In 2009 the Village implemented a reduction in force, eliminating one Mechanical Technician positionThe Administrative Assistant was reclassified to Administrative Coordinator
One Supervisor was promoted to Superintendent and the vacant Supervisor position was eliminated
* Includes FTE count from Water, Sewer, Wholesale Water, North Maine Utility and Fleet Services
CORPORATE FUND –CONTINUED
POLICE
Village of Glenview 2010 Annual Budget
74
It is the mission of the Glenview Police Department to protect life and property, to enforce state
laws and local ordinances, and to provide services and assistance to the residents and visitors of
Glenview in a professional and courteous manner. It is also the responsibility of the Police
Department to work cooperatively with other Village Departments to support the goals of the
Glenview Village Board and enhance the quality of life within the community.
Accomplishments2009
Completed promotional exam for the rank of Sergeant.
Instituted Community Relations program using contract services.
Reduced full time employees by 5 (4 sworn and 1 civilian).
Substantially reduced overtime expenses.
Completed an agreement with Lockheed Martin Inc. for range lease services.
Successfully implemented 12 hour patrol shifts.
Initiatives2010
Establish a new policeofficer eligibility list.
Pursue additional lease revenue opportunities.
Continue employee development through unit assignment rotations.
Core Goals
Implement the New World accident module allowing for immediate data transfer to State's
data base.
Complete a recruitment and selection program for police officers.
Manage traffic related issues to maintain high levels of public safety and quality of life in the
Village.
Utilize directed patrol to target identified community problems.
Administration
Operations Support Services
CORPORATE FUND –CONTINUED
POLICE
Village of Glenview 2010 Annual Budget
75
New Goals
Complete and oversee implementation of first contract with Fraternal Order of Police for
Dispatch Center.
Complete and implement second police contract with Fraternal Order of Police.
Performance Indicators and Targets
Increase usage of traffic calming devices by 10% over 2009 15 17 20 25
Increase contacts by 10% over 2009 1,377 1,500 2,163 2,200
Number of applicants on the promotional list N/A 5 18 5
Citizen satisfaction rating N/A 4 4.9 4
Percentage of missing signs of foul play in missing person cases N/A 0%0%0%
Number of residents that participated in Village events N/A 10 60 30
90%90%
Number of communication meetins per week with contractors
and government traffic groups during construction season N/A
Percentage of domestic violence victims supported/assisted
within 24 hours of notification N/A
1 1 1
90%
2010
TargetPerformance Measure
2008
Actual
2009
Target
2009
Projected
Actual
Number of community members that utilized/toured the Police
campus N/A 3,000 5,000 5,500
2,575
Increase enforcement efforts at school zones, hazardous
intersections and speeding "hot spots"1,874 1,967 2,450
CORPORATE FUND –CONTINUED
POLICE
Village of Glenview 2010 Annual Budget
76
Appropriationsby Category & Personnel
Personnel
79%
Commodities
1%
Contractual
5%
Other Charges
15%
Capital Outlay
0%
Personnel 9,433,607 9,585,285 9,585,285 9,386,933 9,490,412
Contractual 1,243,742 171,882 273,212 514,694 609,559
Commodities 138,474 185,525 185,525 134,375 145,800
Other Charges 1,459,096 1,605,605 1,605,605 1,200,565 1,824,656
Capital Outlay 94,909 31,200 31,200 31,200 39,000
Total 12,369,828 11,579,497 11,680,827 11,267,767 12,109,427
Appropriations by Category 2008 Actual
2009
Adopted
Budget
2009 Revised
Budget
2009
Projected
Actual
2010
Adopted
Budget
CORPORATE FUND –CONTINUED
POLICE
Village of Glenview 2010 Annual Budget
77
Appropriationsby Category & Personnel –Continued
Full Time Authorized
Chief of Police 1.00 1.00 1.00 1.00
Deputy Chief of Police 2.00 2.00 2.00 2.00
Executive Assistant 1.00 1.00 1.00 1.00
Commander 6.00 5.00 4.00 4.00
Sergeant 7.00 10.00 10.00 10.00
Police Officer 61.00 58.00 56.00 56.00
Records Supervisor 1.00 1.00 - -
Support Services Supervisor - - 1.00 1.00
Records Clerk 1.00 - - -
Poperty/Evidence Officer 1.00 1.00 1.00 1.00
Public Service Officer 4.00 5.00 5.00 6.00
Animal Control Officer 1.00 1.00 1.00 1.00
Social Worker 1.00 1.00 1.00 1.00
Total Full Time Authorized 87.00 86.00 83.00 84.00
Part Time Authorized
Records Clerk 1.37 - - -
Public Service Officer 1.70 3.07 1.00 1.00
Crossing Guards 5.97 6.23 7.62 9.00
Total Part Time Authorized 9.04 9.30 8.62 10.00
Total 96.04 95.30 91.62 94.00
2008 Actual
2009
Adopted
Budget
2009
Projected
Actual
2010
Adopted
Budget Personnel Summary
Notes:
One Commander position was eliminated through attrition and was not filledTwoPolice Officer positions were eliminated and were not filled
Records Supervisor was reclassed to Support Services Supervisor
CORPORATE FUND –CONTINUED
FIRE
Village of Glenview 2010 Annual Budget
78
The Glenview Fire Department is a progressive agency dedicated to professionalism and
efficientoperations.The Department’s 84professional firefighters and a support staff of 2full
time equivalents provide a full range of emergency and educational services.Because the Village
of Golf and areas of unincorporated Cook County contract with Glenview for the provision of
fire services, the Department serves a population of more than 65,000 over a 21.5 square mile
area and responds to over 7,100calls for emergency service each year.
Accomplishments2009
Finished construction and placed in service the new Fire Station #7 on Glenview Road.
Fire Department staff participated in the successful negotiations of the first contract with the
Glenview Dispatch communications personnel.
Completed a comprehensive testing process and promoted four Firefighters to the rank of
Lieutenant.
Purchased and placed in service a new Pierce engine for Station #8.
Working with Human Resources, successfully negotiated and signed the collective
bargaining agreement with the Glenview Professional Firefighters Union, Local 4186.
The Public Education Division presented fire safety education classes throughout the
community, at schools, and many other civic events. Total contacts for 2009 were 25,203
citizens.
Responded to 7160 fire and medical incidents, resulting in 16,080 apparatus responses, in 6
minutes or less travel time 96.50%.
Implemented mobile data computers in fire apparatus resulting in more accurate mappingand
datagatheringcapabilities.
Working with the Police Department, implemented the joint Fire/Police Fire Investigation
team.
Administration
Operations Special Operations Support Services
CORPORATE FUND –CONTINUED
FIRE
Village of Glenview 2010 Annual Budget
79
Initiatives2010
Complete a Battalion Chiefs promotional process and promote two Lieutenants to the rank of
Battalion Chief.
Complete a Captains promotional process and promote two Lieutenants to the rank of
Captain.
Promote two firefighters to the rank of Lieutenant to fill vacancies created by the
promotion(s) of Lieutenants.
Evaluate current Battalion Chief Job descriptions and update to include functional
assignments.
Create new job descriptions for the rank of Captain to incorporate all of the roles and
responsibilities of the position.
Plan for a Firefighters entrance exam as the current list expires in February 2010.
Plan for contract negotiations with the Glenview Professional Firefighters Union, Local
4186.
Implement the Labor Management Committee to foster a positive working relationship with
Local 4186.
Recruit additional personnel to participate in core functions of the department as part of
succession planning.
Update and implement the Villages Emergency Operations Plan.
Core Goals
Provide for accurate and easily accessible building and property pre-fire plans.
Provide support in a review process of administrative roles and responsibilities in the Fire
Department. This includes all programsand functional job assignments.
New Goals
Support and facilitate Phase 1 of a Glenview Fire Department Standard of Cover document
following established industry standards.
The purpose of the Standardsof Cover documentis to design and develop an “all hazards”
response system that will meet the needs of the Village, as well as those unincorporated areas
of the response district. Matching the arrival of resources with the specific point of fire
growth or medical problem is one of the greatest challenges currently facing the fire
department.
The creation of a Standards of Cover document consists of decisions made regarding the
placement of resources in relation to potential demand. It is our goal to better document the
needs and requirements of the fire department through this process.
CORPORATE FUND –CONTINUED
FIRE
Village of Glenview 2010 Annual Budget
80
Performance Indicators and Targets
Update 100% of Fire job descriptions N/A N/A N/A 100%
25% of Fire Department policies are reviewed N/A N/A N/A 100%
1 hour
Operational readiness of Emergency Operations Center (EOC)
from time of notification N/A 1 hour N/A
92.2%-
95.6%90%
Percentage of K-8 classrooms and senior facilities visited to
present a specific message N/A 100%N/A 100%
90%N/A
Percentage of turnout times of less than 90 seconds during night
hours (Note: accurate data analysis is dependent on a software
update from New World)
Percentage of response times (travel time) in less than 5 minutes
(Note: adjustment to this time may be warranted after an
analysis of population densities N/A 90%
90%
Percentage of turnout times (time from end of dispatch to start
of vehicle movement) of less than 70 seconds on day and
evening hours N/A 90%
83.6%-
98.2%
100%
25% of Police and Fire Commission Rules and Regulations are
reviewed N/A N/A N/A 100%
25% of Fire Department standard operating procedures are
reviewed N/A N/A N/A
N/A 100%
90%N/A
100%
100% of target hazard occupancies are completed for district(s)
#6 and #13 N/A N/A N/A 100%
100% of all response categories will have an established time
standard N/A N/A N/A
Make assignments, describe roles and responsibilities of 100%
of the shift officers participating in the review process N/A N/A
2010
TargetPerformance Measure
2008
Actual
2009
Target
2009
Projected
Actual
CORPORATE FUND –CONTINUED
FIRE
Village of Glenview 2010 Annual Budget
81
Appropriationsby Category & Personnel
Personnel
74%
Capital Outlay
0%
Contractual
5%
Commodities
2%
Other Charges
19%
Personnel 9,414,658 9,790,016 9,790,016 9,678,996 9,845,434
Contractual 1,105,150 233,343 262,913 775,715 688,651
Commodities 166,568 153,269 153,269 208,852 240,336
Other Charges 1,604,642 2,663,702 2,663,702 2,052,480 2,550,525
Capital Outlay - - - - -
Total 12,291,018 12,840,330 12,869,900 12,716,043 13,324,946
2009
Projected
Actual
2010
Adopted
Budget Appropriations by Category 2008 Actual
2009
Adopted
Budget
2009 Revised
Budget
CORPORATE FUND –CONTINUED
FIRE
Village of Glenview 2010 Annual Budget
82
Appropriationsby Category & Personnel–Continued
Full Time Authorized
Fire Chief 1.00 1.00 1.00 1.00
Deputy Fire Chief 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00
Administrative Secretary 1.00 1.00 1.00 1.00
Fire Battalion Chief 4.00 4.00 2.00 3.00
Fire Captain - - 1.00 -
Fire Lieutenant 15.00 15.00 14.00 16.00
Firefighter Paramedic 63.00 63.00 61.00 60.00
Firefighter - - 2.00 3.00
Total Full Time Authorized 86.00 86.00 84.00 86.00
Part Time Authorized
Management Analyst 0.60 0.60 - 0.60
Total Part Time Authorized 0.60 0.60 - 0.60
Total 86.60 86.60 84.00 86.60
2008 Actual
2009
Adopted
Budget
2009
Projected
Actual
2010
Adopted
Budget Personnel Summary
Notes:In 2009 the Village implemented a reduction in force, eliminating the part-time Management Analyst
Two Fire Battalion Chief positions were vacated through attritionAs part of the Fire Union negotiations, the Captain position was reinstated and a Lieutenant was reclassed to the postion
Two Firefighter Paramedic positions were vacated through attrition and were filled with two Firefigheters
CORPORATE FUND –CONTINUED
DEVELOPMENT
Village of Glenview 2010 Annual Budget
83
The Development Department is dedicated to enhancing the quality of life, environment, and
property values of the Glenview community through education and enforcement delivered with
resourceful, responsive and reliable customer service. The Development Department is
comprised of the Inspectional Services and Planning Divisions. The department’s core values
include integrity, teamwork, professionalism, competency and character.
Accomplishments 2009
Completed the Waukegan Road Corridor study and coordinated short term recommendations
including curb cut consolidation and traffic improvements.
Updated codes: Annual fee ordinance, vacant property, Appearance Code Design Guidelines
updates (generators and multi-tenant ground signs).
Managed regulatory approval, plan review and inspection of major development projects
including GlenStar/Astellas, Glenview Public Library, General Board, and 600 Milwaukee,
and two McDonald’s redevelopments.
Performed annual fire and health/sanitation inspections in alloccupancies.
Responded to 1074property maintenance complaints, resolving 95.6%.
A historical structures survey was completed and a comprehensive approach for Park Drive
architectural guidelines was presented.
Initiatives 2010
Begin implementation of Waukegan Road Corridor Plan recommendation.
Complete 100% of annual recurring inspections, and reduce number of low scoring food
service establishments.
Increase level of performance indicator reporting.
Efficiently manage outsourced inspection and review contracts.
Increase use of village web-pageand other communication toolsto educate residents and
customers about the services that the Department offers.
Establish and implement Department Best Management Practices and protocols.
Update the Official Map and Appearance Code.
Administration
Planning InspectionalServices
CORPORATE FUND –CONTINUED
DEVELOPMENT
Village of Glenview 2010 Annual Budget
84
Core Goals
Provide timely and efficient Inspection Services.
Enhance communication and increase the understanding of Department process.
Provide a more responsive staff by increasing employee knowledge and skills through
training.
Deliver efficient Planning Division workproduct.
New Goals
Launch Crystal Reports and refine MUNIS processes to monitor core department functions.
Draft for adoption updated health and electrical codes (Inspectional Services), subdivision,
cross access/traffic management, signsand lighting ordinances(Planning).
Improve customer service follow-up with complainants and permittees through electronic
surveys, phone calls and site audits
Continue to cross-train department personnel by completing procedures manuals and training
all employees with same.
Performance Indicators and Targets
Percent completion of food service inspections based on hazard N/A 100%100%100%
Percentage of complaints resolved within established protocol N/A 90%*90%
Acceptability rating on survey of residents to determine if
information provided by Inspectional Services is clear and
understandable N/A 4 *
Acceptability rating of each regulatory Commission applicants
to determine if process was understandable and how staff
communicated their progress N/A 4 *
Percent of Department application forms and informational
packets reviewed N/A N/A N/A
Reduction on re-inspections for low priority target annual fire
inspection N/A 15%*
Acceptability rating through survey of applicants/compainants
in regards to the process and if staff communicated their
progress effectively N/A 4 *
2010
TargetPerformance Measure
2008
Actual
2009
Target
2009
Projected
Actual
Percentage of building plans initially reviewed within 10
working days N/A 90%
Complete new annual life safety inspections and schedule re-
inspections N/A 80%
85%90%
Percentage of completion on fire acceptance tests scheduled and
conducted within 48 hours of request N/A 90%*
Reduction in the number of low scoring food service
establishments N/A N/A N/A 10%
*100%
90%
4/5
15%
25%
4/5
4/5
CORPORATE FUND –CONTINUED
DEVELOPMENT
Village of Glenview 2010 Annual Budget
85
Performance Indicators and Targets –Continued
Percentage of Inspectional Services budget devoted to training N/A 2%N/A 2%
Percentage of Commission packets that are error free N/A N/A N/A 97%
* Currently developing targets for tracking in 2010.
2010
TargetPerformance Measure
2008
Actual
2009
Target
2009
Projected
Actual
100%
Percentage of completed reports, templates and canned
componnents N/A N/A N/A 50%
Research of 100% of benchmarked communities will be
conducted according to established Best Research Practices to
provide accurate background knowledge necessary to the
process of development and new policies N/A N/A N/A
100%
Develop policies and /or interpret and implement local policies,
procedures and regulations. New policies should be clearly
written and should include necessary components N/A N/A N/A 100%
Maintain deadline dates associated with business plan, 5 year
plan, and individual work plans N/A N/A N/A
4/5
Case reports will be completed and ready for distribution per
established Commission deadlines and schedules N/A N/A N/A 100%
Satisfaction rating on employee survey to determine quality of
answers to general department questions N/A 4 *
30%
Percentage of staff cross-trained in at least one additional
discipline N/A 30%60.8%30%
Percentage of staff exceeding minimum certification/licensing
requirements of their specialty N/A 30%43.5%
100%
Percentage of staff compliance with minimum
certification/licensing requirements N/A 100%100%
100%
Internal surveys conducted to gain feedback on performance and
necessary improvements N/A N/A N/A 100%
Visioning session conducted to gain feedback and modifications
to process N/A N/A N/A
CORPORATE FUND –CONTINUED
DEVELOPMENT
Village of Glenview 2010 Annual Budget
86
Appropriationsby Category & Personnel
Personnel
85%
Commodities
1%
Other Charges
2%Contractual
12%
Capital Outlay
0%
Personnel 3,064,063 2,701,761 2,701,761 2,609,524 2,377,945
Contractual 469,490 476,489 498,039 499,960 349,412
Commodities 7,864 13,860 13,860 25,445 17,280
Other Charges 77,138 163,236 163,236 98,980 60,405
Capital Outlay 19,800 1,125 1,125 1,125 -
Total 3,638,355 3,356,471 3,378,021 3,235,034 2,805,042
Appropriations by Category 2008 Actual
2009
Adopted
Budget
2009 Revised
Budget
2009
Projected
Actual
2010
Adopted
Budget
CORPORATE FUND –CONTINUED
DEVELOPMENT
Village of Glenview 2010 Annual Budget
87
Appropriationsby Category & Personnel –Continued
Full Time Authorized
Development Director 1.00 1.00 1.00 1.00
Administrative Coordinator 2.00 2.00 3.00 3.00
Director of Planning 1.00 1.00 1.00 1.00
Village Planner 1.00 1.00 1.00 1.00
Senior Planner 1.00 1.00 1.00 1.00
Civil Engineer 1.00 1.00 1.00 1.00
Director of Inspectional Services 1.00 1.00 - 1.00
Inspectional Services Manager - - 1.00 1.00
Administrative Secretary 2.00 2.00 - -
Building Inspector Supervisor 1.00 1.00 - -
Building Inspector 2.00 2.00 2.00 2.00
Plan Examiner Supervisor 1.00 1.00 1.00 1.00
Plan Examiner 1.00 1.00 1.00 1.00
Plan Review Division Engineer - - 1.00 1.00
Electrical Inspector 1.00 - -
Fire Prevention Supervisor 1.00 1.00 - -
Fire Inspector 2.00 2.00 2.00 2.00
Sanitarian 3.00 3.00 2.00 2.00
Engineering Technician 2.00 2.00 - -
Total Full Time Authorized 25.00 24.00 18.00 19.00
Part Time Authorized
Intern 1.50 1.50 0.50 0.50
Clerical 0.75 0.75 - -
Scanner 1.00 - - -
Site Inspector 1.50 1.50 0.50 0.50
Electrical Inspector 0.50 0.50 0.50 0.50
Fire Inspector 1.00 1.00 1.75 1.75
Property Maintenance Inspector - 1.00 - -
Senior Planner 0.50 0.50 - -
Total Part Time Authorized 6.75 6.75 3.25 3.25
Total 31.75 30.75 21.25 22.25
-
Assistant Director of Inspectional
Services 1.00 1.00 -
Personnel Summary 2008 Actual
2009
Adopted
Budget
2009
Projected
Actual
2010
Adopted
Budget
CORPORATE FUND –CONTINUED
DEVELOPMENT
Village of Glenview 2010 Annual Budget
88
Appropriationsby Category & Personnel –Continued
Notes:
In 2009 the Village implemented a reduction in force, eliminating the following positions: Assistant Director of Inspectional
Services, Sanitarian, Engineering Technician, two part-time Inspectors, and a part-time Senior Planner
One Administrative Secretary position was transferred to Fire, the other was reclassed to Administrative Coordinator
The Building Inspector Supervisor was reclassed to Inspectional Services Manager
The Fire Prevention Specialist was eliminated through attrition
The part-time Clerical position was transferred to Public Works
CORPORATE FUND –CONTINUED
CAPITAL PROJECTS
Village of Glenview 2010 Annual Budget
89
The mission of the Capital Projects Department is to build quality public amenities and
infrastructure and promote a high quality of life for the Village of Glenview. The department
consists of three primary divisions (Design, Facilities, and Construction) and provides primary
management of Capital Improvement Program (CIP) projects, facility maintenance and repair
functions, and Glen related functions.
Accomplishments2009
Bid all 2009 core projects by May 1, 2009.
Facilitated a comprehensiveanalysis of community-wide flooding via the Storm Water Task
Force process.
Obtained nearly $1 million in federal Stimulus funding to resurface Central Road and
Overlook Drive.
Obtained IDOT funding commitment of $1 million for Glenview Road (west of Washington
and east of Greenwood).
Obtained several state funding commitments: $300,000 for Glenview Road (west of
Greenwood), $250,000 for Amtrak relocation; $275,000 for a salt dome; $200,000 for
sanitary system improvements; and $150,000 for storm system improvements.
Submitted federal Department of Transportation grant in the amount of $11.8 million for the
widening of Chestnut Avenue.
Completed two major Storm Water Area Management Plan (SWAMP) projects in Glen Oak
Acres Areas J and P.
Completed the five-year Core and Facilities CIPs.
Completed the five-year Glen CIP.
Completed project-level web updates.
Conducted Phase I design for the Chestnut/Waukegan intersection.
Conducted Phase II design for the Glenview/Greenwood intersection.
Completed reconstruction of the Development Department and Resolution Center spaces;
obtained several hundreds of thousands of dollars of free furniture by coordinating with a
local business that relocated.
Completed major repair of Rugen Sr. Water Reservoir roof and tank.
Administration
Design Facilities Construction
CORPORATE FUND –CONTINUED
CAPITAL PROJECTS
Village of Glenview 2010 Annual Budget
90
Accomplishments 2009 –Continued
Completed the annual Tax Increment Financing(TIF)core jurisdiction meeting and
facilitated the payment of over $12 million in annual Make Whole Payments to the core
jurisdictions.
Completed analysis of the North Maine Utility System.
Initiatives2010
Bid all 2010 core projects by May 1, 2010.
Finalize Storm Water Task Force recommendation; commence implementation of $7 million
in Board-approved projects.
Coordinate with the Metropolitan Water Reclamation District regarding the North Branch of
the Chicago River watershed plan and the district-wide Watershed Management Ordinance.
Receive 2009 state funding commitments; complete 2010 projects as applicable.
Complete Amtrak/Metra Intergovernmental Agreement to relocate Amtrakstop to The Glen
of North Glenview station; construct new Amtrak warming shelter and modify office space
for Amtrak operations.
Complete Glenview Park District Intergovernmental Agreement to lease/transfer
approximately 60 acres of Gallery Park from the Village to the Park District.
Participate in the Willow Road Study to widen Willow Road from Waukegan to I-94.
Coordinate to file paperwork with Cook County to receive payments for established Special
Service Areas.
Commence construction on the Glenview/Greenwood intersection improvement project.
Commence Phase II design for the Chestnut/Waukegan intersection.
Refine community goals for the Navy housing area.
Pursue additional legislative initiatives, as appropriate.
Publish the Facilities Strategic Plan.
Complete major repairs to Public Works, Village Hall, various water pump stations as
applicable.
Construct new salt dome.
Complete remodeling of Fire Station 8.
Evaluate MUNIS Work Order module for facilities.
Complete annual TIF reporting, annual TIF core jurisdiction meeting, funding of Make
Whole Payments, and Pro Forma update.
CORPORATE FUND –CONTINUED
CAPITAL PROJECTS
Village of Glenview 2010 Annual Budget
91
Core Goals
Manage the Village's three-year design process to ensure adequate information is available
for the five-year CIP planning process and seamless transition to the Construction Division
for project delivery.
Maintain and evaluate the Village's Project Manager activities to ensure on-time and on-
budget delivery of core CIP projects while working in concert with Village residents.
Maintain and improve existing Village Facilities to ensure a high quality work environment
for Village employees and guests.
New Goals
No new goals for this budget cycle.
Performance Indicators and Targets
4.00
Project manager satisfaction with Design Division on
availability to answer questions as they arise during
construction (5 point scale)5.00 4.00 5.00
Project manager satisfaction with Design Division on timeliness
of bidding and award to complete project on time (5 point scale)4.60 4.00 4.33
Project manager satisfaction with Design Division on clarity
and quality of plans (5 point scale)4.40 4.00 3.66
Overall average of residents satisfaction survey with conduct of
design meetings (5 point scale)4.50 4.00 4.89
Resident satisfaction with the length of design meetings (5 point
scale)4.70 4.00 5.00
Resident satisfaction with the meeting space for design
meetings (5 point scale)4.80 4.00 5.00
Resident satisfaction with staff's helpfulness and willingness to
answer questions (5 point scale)4.70 4.00 5.00
20%
Resident satisfaction with quality and clarity of imformation in
design meetins (5 point scale)4.20 4.00 4.72 4.00
Percentage of attendance of impacted residents at design
meetings 18%20%13%
2010
TargetPerformance Measure
2008
Actual
2009
Target
2009
Projected
Actual
Resident satisfaction with usefulness of design meetings ( 5
point scale)4.00 4.00 4.72 4.00
4.00
4.00
4.00
4.00
4.00
4.00
CORPORATE FUND –CONTINUED
CAPITAL PROJECTS
Village of Glenview 2010 Annual Budget
92
Performance Indicators and Targets –Continued
Project manager survey rating of Design Division (5 point 4.70 4.00 4.33 4.00
Resident satisfaction for the design of projects (5 point scale)4.20 3.80 4.42 3.80
Resident satisfaction of contractor performance (5 point scale)N/A 3.80 4.02 3.80
Percentage of contract deadlines met 56%95%100%90%
Percentage of contingency used in core CIP projects 20%50%14%50%
Village-wide facilities satisfaction in cleanliness (5 point scale)4.00 4.00 4.00 4.00
4.00
Performance Measure
2008
Actual
2009
Target
2009
Projected
Actual
2010
Target
Overall average staff survey rating of Village-wide facilities in
cleanliness, appearance/repair, responsiveness to work order
requests and staff's customer service (5 point scale)4.00 4.20 4.04
4.00
Village-wide satisfaction with custormer services from Facility
Division (5 point scale)3.90 4.00 3.89 4.00
Village-wide satisfaction with facility staff friendliness (5 point
scale)4.80 4.00 4.77
4.00
Village-wide satisfaction in responsiveness to facility work
order requests (5 point scale)3.80 4.00 3.81 4.00
Village-wide facilities satisfaction in appearance/repair of
facilities (5 point scale)3.70 4.00 3.74
3.80
Overall average contractor survey rating of project managers (5
point scale)N/A 3.70 4.15
Overall average resident satisfaction with Village construction
projects (5 point scale)3.90 4.00 4.24 4.00
3.80
Resident satisfaction for the tree preservation of projects (5
point scale)4.10 3.80 4.32 3.80
Resident satisfaction for the landscaping and restoration of
projects (5 point scale)3.90 3.80 4.30
3.80
Resident satisfaction for the construction timetable of projects
(5 point scale)4.00 3.80 4.36 3.80
Resident satisfaction for the construction quality of projects (5
point scale)3.69 3.80 4.10
Resident satisfaction of Village staff performance and response
(5 point scale)N/A 3.80 4.26 3.80
CORPORATE FUND –CONTINUED
CAPITAL PROJECTS
Village of Glenview 2010 Annual Budget
93
Appropriationsby Category & Personnel
Personnel
39%
Contractual
25%
Commodities
36%
Other Charges
0%Capital Outlay
0%
Personnel 1,725,746 1,661,408 1,661,408 1,464,278 1,236,556
Contractual 875,267 660,588 680,631 699,828 792,755
Commodities 342,687 1,190,912 1,190,912 982,545 1,129,904
Other Charges 23,025 59,653 59,653 11,800 8,650
Capital Outlay 206 - - - -
Total 2,966,931 3,572,561 3,592,604 3,158,451 3,167,865
Appropriations by Category 2008 Actual
2009
Adopted
Budget
2009 Revised
Budget
2009
Projected
Actual
2010
Adopted
Budget
CORPORATE FUND –CONTINUED
CAPITAL PROJECTS
Village of Glenview 2010 Annual Budget
94
Appropriationsby Category & Personnel –Continued
Full Time Authorized
Director 1.00 1.00 1.00 1.00
Assistant Director - - 1.00 1.00
Administrative Assistant 1.00 1.00 - -
Administrative Secretary 1.00 1.00 1.00 1.00
Administrative Coordinator - - 1.00 1.00
Engineer 2.00 2.00 - -
Design Engineer 1.00 1.00 1.00 1.00
Capital Project Division Manager - - 1.00 1.00
Design Division Engineer - - 1.00 1.00
Facilities Supervisor 1.00 1.00 - -
Facilities Assistant - - 1.00 1.00
Lead Facility Technician - - 1.00 1.00
Maintenance Assistant 2.00 2.00 - -
Village Engineer 1.00 1.00 1.00 1.00
Project Manager 3.00 3.00 2.00 2.00
Engineer/Inspector 2.00 2.00 - -
Total Full Time Authorized 15.00 15.00 12.00 12.00
Part Time Authorized
Intern 1.25 1.25 1.00 1.00
Administrative Secretary 0.50 0.50 - -
Total Part Time Authorized 1.75 1.75 1.00 1.00
Total 16.75 16.75 13.00 13.00
2008 Actual
2009
Adopted
Budget
2009
Projected
Actual
2010
Adopted
Budget Personnel Summary
Notes:
In 2009 the Village implemented a reduction in force, eliminating the following positions: Project Manager, Part-time
Administrative Secretary, and two Engineer/Inspectors
The Deputy Village Manager transferred and reclassed to Director of Capital Projects
The Director of Capital Projects was reclassified as the Assistant Director of Capital Projects
The Facilities Supervisor position was eliminated through attrition
The two Maintenance Assistant positions were reclassified to Facilities Assistant and Lead Facility Technician
The Administrative Assistant was reclassified as Administrative Coordinator
The Engineer positions were reclassified to Capital Projects Design Division Engineer and Design Engineer
* Includes FTE count from Glen Redevelopment Fund
VILLAGE OF GLENVIEW
SPECIALREVENUEFUNDS
OVERVIEW –SPECIAL REVENUE FUNDS
Village of Glenview 2010 Annual Budget
95
Special revenue funds are used to account for the proceeds of specific revenue sources (other
than for major capital projects) that are legally restricted to expenditures for specified purposes.
The funds are as follows with the Tax Increment Financing related funds listed separately:
Corporate Related Funds:
Motor Fuel Tax Fund
Refuse and Recycling Fund
Joint Dispatch Fund
Foreign Fire Tax Fund
Police Special Fund
Permanent Fund
Tax Increment Financing Related Funds:
Glen Redevelopment Fund
Glen Caretaker Fund
Glen Land Sales Fund
Special Tax Allocation Fund
The Corporate related Special Revenue Funds contribute 8.58% or $15,437,101 to the Village of
Glenview’s total $179,998,282 budget.
The Glen TIF related Special Revenue Funds contribute 19.09% or $34,354,148to the Village of
Glenview’s total $179,998,282 budget.
SPECIALREVENUEFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
96
Motor Fuel Tax Fund–Corporate Special Revenue Fund
The Illinois Motor Fuel Tax (MFT) Fund is derived from a tax on the privilege of operating
motor vehicles upon public highways and of operating recreational watercraft upon the waters of
the State. It is based on the consumption of motor fuel. Illinois motor fuel taxes are 19.0 cents
per gallon on non-diesel fuel and 21.5 cents per gallon on diesel fuel. The State of Illinois
distributes 54.4% of the monies to local taxing districts based on a statutoryformula.
Expenditures in MFT funds require the supervision and approval of the Illinois Department of
Transportation (IDOT). The corporate authorities of the municipality must adopt an ordinance or
resolution appropriating the MFT funds and stating how the funds will be used.
When MFT funds are to be used for construction, the ordinance or resolution shall specify the
location, type and dimensions of the proposed construction. IDOT must approve the plans,
specifications, and estimates of any constructionproject prior to the municipality advertising for
bids and letting the contract, and IDOT must concur in the award of the contract. When MFT
funds are to be used for maintenance, IDOT must also approve the maintenance estimate prior to
advertising for bids. All work requiring bids must be advertised in the Department of
Transportation’s weekly contractors’ bulletin. Engineering agreements also require approval by
IDOT.
The Village uses all of the resources derived from the Motor Fuel Tax Fund to perform capital
construction work on eligible roadways through the Village’s Capital Improvements Program.
2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Approved
Budget
Beginning Fund Balance $1,231,283 $552,981 $552,981 $552,981 $546,181
Revenues
Intergovernmental 1,195,818 1,250,000 1,250,000 1,240,000 1,540,000
Investment Income 26,902 25,500 25,500 3,200 5,000
Total Revenues 1,222,720 1,275,500 1,275,500 1,243,200 1,545,000
Total Revenues and Other Sources 1,222,720 1,275,500 1,275,500 1,243,200 1,545,000
Total Funds Available for Appropriations 2,454,003 1,828,481 1,828,481 1,796,181 2,091,181
Expenditures and Other Uses
Capital Projects 1,901,022 1,250,000 1,250,000 1,250,000 1,540,002
Total Expenditures and Other Uses 1,901,022 1,250,000 1,250,000 1,250,000 1,540,002
Ending Fund Balance 552,981 578,481 578,481 546,181 551,179
2008
Fund Balance Statement
2009
SPECIALREVENUEFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
97
Refuse and Recycling Fund–Corporate Special Revenue Fund
The Refuse and Recycling Fund is used to account for the costs of refuse, recycling and
landscape waste services. The Village of Glenview rebid its residential services in 2010 and
Groot Recycling and Waste Services, Inc. was awarded a six year contract. This contract has an
annual 2.5% rate increase cap.
The Village of Glenview is a member of the Solid Waste Agency of Northern Cook County
(SWANCC). SWANCC was incorporated on May 2, 1988 by 23 member communities as a joint
municipal action agency. SWANCC was created to provide a regional approach to solid waste
management.
Refuse and recycling activities generate three main sources of revenue:
1.Disposal fees collected from residents
2.Host communityrevenues of approximately $100,000 to $110,000 annually received
from SWANCC for municipal services provided
3.Recycling incentive program rebates from the sale of collected and recyclable materials.
Revenues from the recycling incentive program are based on the market for recyclable
materials and have fluctuated since its inception in 2008.
The Village Board of Trustees directed staff to transfer the host community revenue to the
Corporate Fund and to use fund balance to purchase standard refuse containersfor residents in
2010.
SPECIALREVENUEFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
98
Refuse and Recycling Fund –Corporate Special Revenue Fund –Continued
2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Fund Balance $1,550,678 $1,616,912 $1,616,912 $1,616,912 $1,554,780
Revenues
Fees and Fines - 5,000 5,000 5,000 5,000
Charges for Services 1,007,750 1,036,325 1,036,325 734,242 715,027
Intergovernmental 76,693 - - - -
Investment Income 31,628 26,000 26,000 6,600 11,000
Other/Miscellaneous - 209,991 209,991 85,268 83,544
Total Revenues 1,116,071 1,277,316 1,277,316 831,110 814,571
Total Revenues and Other Sources 1,116,071 1,277,316 1,277,316 831,110 814,571
Total Funds Available for Appropriations 2,666,749 2,894,228 2,894,228 2,448,022 2,369,351
Expenditures and Other Uses
Commodities - 18,000 18,000 18,000 33,000
Others 749,837 724,617 724,617 725,242 706,027
Total Operating Expenditures 749,837 742,617 742,617 743,242 739,027
Transfers Out 300,000 150,000 150,000 150,000 -
Total Expenditures and Other Uses 1,049,837 892,617 892,617 893,242 739,027
Ending Fund Balance 1,616,912 2,001,611 2,001,611 1,554,780 1,630,324
2008
Fund Balance Statement
2009
SPECIALREVENUEFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
99
Joint DispatchFund–Corporate Special Revenue Fund
The Joint Dispatch Fund is used to account for the activities of the Public Safety combined
police and fire dispatch operations in addition to the 911 emergency services system. Resources
used in this fund include the surcharges on wireless communication devices, contracts with other
local governments for which the Village provides emergency dispatch services and transfers
from the Village’s Corporate Fund.
The changes to this activity, which took place during the 2007 fiscal year, include: combining
separate police and fire emergency dispatch operations onto one combined emergency dispatch
center located in the new police facility and reducing the number of staff members needed to
provide emergency dispatch services by six. The Joint Dispatch operations goal is to facilitate
optimal responses to emergency service calls and provide high-quality dispatch services to
external and internal customers.
Along with the move to the Joint Dispatch Facility, new software was purchased and
implemented during 2007. The new software, purchased through New World Systems, integrates
both police and fire dispatch as well as providing an integration in to the police and fire records
management system.
Glenview Public Safety Dispatch has become one of the leading independent dispatching centers
in metropolitan Chicago. The consolidation has made the Police, Fire, and Dispatch departments
stronger in service delivery and has been a significant step towards management of finite
resources.
In February 2009 the Village entered into a 7-year agreement with the Village of Grayslake to
provide police dispatch services beginning in October of 2009. By expanding existing
technology currently used by both municipalities and making one-time capital investments, the
intergovernmental initiative will provide improved service levels to Grayslake residents and the
Grayslake Police Department.
SPECIALREVENUEFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
100
Joint DispatchFund –Corporate Special Revenue Fund –Continued
2008 2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Approved
Budget
Beginning Fund Balance $151,036 $307,896 $307,896 $307,896 $131,901
Revenues
Charges for Services 766,102 631,000 631,000 656,000 656,000
Intergovernmental - - 359,734 359,734 451,396
Investment Income 1,690 7,700 7,700 7,700 2,000
Total Revenues 767,793 638,700 998,434 1,023,434 1,109,396
Other Sources
Transfers In from Other Fund 1,239,681 990,000 990,000 990,000 1,116,034
Total Other Sources 1,239,681 990,000 990,000 990,000 1,116,034
Total Revenues and Other Sources 2,007,474 1,628,700 1,988,434 2,013,434 2,225,430
Total Funds Available for Appropriations 2,158,510 1,936,596 2,296,330 2,321,330 2,357,331
Expenditures and Other Uses
Personnel 1,559,540 1,601,458 1,601,458 1,690,240 2,050,702
Contractual 87,273 84,080 84,080 57,210 141,411
Commodities 15,306 18,900 18,900 39,520 17,650
Others 188,495 52,459 77,459 77,459 114,841
Total Operating Expenditures 1,850,614 1,756,897 1,781,897 1,864,429 2,324,604
Capital Outlay - - 325,000 325,000 -
Total Expenditures and Other Uses 1,850,614 1,756,897 2,106,897 2,189,429 2,324,604
Ending Fund Balance 307,896 179,699 189,433 131,901 32,727
Fund Balance Statement
2009
SPECIALREVENUEFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
101
Foreign FireFund–Corporate Special Revenue Fund
The Foreign Fire Fund was established in 2002 by Ordinance Number 4389. The revenues
derived and accounted for in this fund are restricted for use by direction of the Foreign Fire
Insurance Board. The revenues are derived from a 2% charge on the premiums received from
companies that are not incorporated in the State of Illinois but that are engaging in providing fire
insurance within the Village.
Expenditures approved by the Foreign Fire Board for fiscalyear 2010 are in the area of
professional services. The funds will be utilized as required to assist the Fire Department in
continuing to deliver its high standard of service.
2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
$228,387 $274,652 $274,652 $274,652 $275,477
Revenues
Investment Income 4,730 2,250 2,250 825 1,150
Other/Miscellaneous 61,114 40,000 40,000 40,000 60,000
Total Revenues 65,844 42,250 42,250 40,825 61,150
Total Revenues and Other Sources 65,844 42,250 42,250 40,825 61,150
Total Funds Available for Appropriations 294,231 316,902 316,902 315,477 336,627
Expenditures and Other Uses
Contractual 19,579 40,000 40,000 40,000 40,000
Total Operating Expenditures 19,579 40,000 40,000 40,000 40,000
Ending Fund Balance 274,652 276,902 276,902 275,477 296,627
2008
Fund Balance Statement
2009
SPECIALREVENUEFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
102
PoliceSpecialFund–Corporate Special Revenue Fund
The Police Special Fund is used to account for funds received through the forfeiture of assets as
directed by the State of Illinois court system. Direction on the use of these funds is controlled by
State statutes. In general, resources are used based upon the type of crime that led to the court-
ordered forfeiture of assets. For example, asset forfeiture monies stemming from drug-related
crimes might be used specifically for drug prevention activities.Specifically, funds were used in
2009 for the replacement of in-car video systems.
2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Fund Balance $72,944 $73,596 $73,596 $73,596 $49,051
Revenues
Investment Income 304 100 100 100 100
Other/Miscellaneous 348 2,000 2,000 355 2,000
Total Revenues 652 2,100 2,100 455 2,100
Total Revenues and Other Sources 652 2,100 2,100 455 2,100
Total Funds Available for Appropriations 73,596 75,696 75,696 74,051 51,151
Expenditures and Other Uses
Others - 25,000 25,000 25,000 25,000
Total Operating Expenditures - 25,000 25,000 25,000 25,000
Ending Fund Balance 73,596 50,696 50,696 49,051 26,151
2008
Fund Balance Statement
2009
SPECIALREVENUEFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
103
PermanentFund–Corporate Special Revenue Fund
The Village’s Permanent Fund is used to accumulate proceeds from the sale of land at the
Village’s Glen Tax Increment Financing (TIF) District, and to provide resources for the Village-
wide improvements outside of the TIF district. The fund is also allowed to provide short-term
liquidity for TIF district improvements. Twenty percent of all land sales in the TIF district are
dedicated to the Permanent Fund.
Expenditures planned for fiscal year 2010 from the Permanent Fund include infrastructure
improvements around the Library and the east bank of the river downtown, and Library debt
service expenditures.
2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Fund Balance $51,005,494 $42,180,221 $42,180,221 $48,122,261 $37,345,223
Revenues
Fees and Fines 156,000 156,000 156,000 143,000 156,000
Investment Income 1,068,262 400,375 400,375 400,375 513,883
Other/Miscellaneous - - - 136,720 -
Total Revenues 1,224,262 556,375 556,375 680,095 669,883
Other Sources
Transfers In from Other Fund 625,257 - - - -
Total Other Sources 625,257 - - - -
Total Revenues and Other Sources 1,849,519 556,375 556,375 680,095 669,883
Total Funds Available for Appropriations 52,855,013 42,736,596 42,736,596 48,802,356 38,015,106
Expenditrues and Other Uses
Personnel - - - 3,345,059 -
Contractual 274,129 - - 40 50
Others - 1,002,862 1,002,862 1,099,923 1,484,028
Total Operating Expenditures 274,129 1,002,862 1,002,862 4,445,022 1,484,078
Transfers Out 4,458,623 3,405,937 3,422,937 7,012,111 9,284,390
Total Expenditures and Other Uses 4,732,752 4,408,799 4,425,799 11,457,133 10,768,468
Ending Fund Balance 48,122,261 38,327,797 38,310,797 37,345,223 27,246,638
2008
Fund Balance Statement
2009
VILLAGE OF GLENVIEW
DEBTSERVICEFUNDS
OVERVIEW –DEBT SERVICE FUNDS
Village of Glenview 2010 Annual Budget
112
Debt service funds are used to account for payment of principal and interest on bonded debt paid
from governmental fund resources. Long-term bonded debt of enterprise funds is recorded and
paid directly from the fund. A discussion of debt activity is included in the Debt Management
section.
The Village has two types of long-term governmental debt. One type is debt associated with the
Glen Tax Increment FinancingDistrict(TIF). The several bond issues of the Glen TIF are
represented as expenditures from the Special Tax Allocation Fund (STAF).There is one debt
service fund for the TIF–the Corporate Purpose Bond Issue 2009Erelated to Glen land sales.
The other type of long-term governmental debt is Corporate Purpose Bond Issues, which fund
infrastructure improvements through the Capital Projects Fund. There is one outstanding
Corporate debt issue, the Corporate Purpose Bond Series 2004B which was issued to provide
resources for the construction of the police headquarters. The Village of Glenview also issued
$26.7 million General Obligation Corporate Purpose Bonds, Series 2009A, to finance the
construction of a new library and various storm sewer projects within two of the Village’s
special service areas in May of 2009. Moody’s assigned an Aaa rating to both the 2009A and
2009E bond issues in 2009. All other Village Corporate Purpose Bonds or General Obligation
Bonds are abated.
The Corporate related Debt Service Fundcontributes1.08% or $1,945,550 to the Village of
Glenview’s total $179,998,282 budget.
The Glen TIF related Debt Service Fund contributes0.00% or $0 to the Village of Glenview’s
total $179,998,282 budget.
DEBTSERVICEFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
113
CorporateDebt Service Fund
2008 2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Fund Balance $(9,175) $(77,170) $(77,170) $(77,170) $(50,013)
Revenues
Local Taxes 1,899,650 - - 30,000 14,029
Investment Income 8,480 3,600 3,600 57 20
Total Revenues 1,908,130 1,946,775 3,600 30,057 14,049
Other Sources
Transfers In from Other Fund - - - 1,943,175 1,945,050
Total Other Sources - - - 1,943,175 1,945,050
Total Revenues and Other Sources 1,908,130 1,946,775 3,600 1,973,232 1,959,099
Total Funds Available for Appropriations 1,898,955 1,869,605 (73,570) 1,896,062 1,909,086
Expenditures and Other Uses
Debt Service 1,976,125 1,946,775 1,946,775 1,946,075 1,945,550
Total Expenditures and Other Uses 1,976,125 1,946,775 1,946,775 1,946,075 1,945,550
Ending Fund Balance (77,170) (77,170) (2,020,345) (50,013) (36,464)
2009
Fund Balance Statement
DEBTSERVICEFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
114
TIFDebt Service Fund
2008 2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Aopted
Budget
Beginning Fund Balance $2,846,128 $1,649,841 $1,649,841 $1,649,841 $-
Revenues
Investment Income 117,393 - - 19,784 -
Total Revenues 117,393 - - 19,784 -
Other Sources
Transfers In from Other Fund - 27,621,257 27,621,257 655,823 -
Total Other Sources - 27,621,257 27,621,257 655,823 -
Total Revenues and Other Sources 117,393 27,621,257 27,621,257 675,607 -
Total Funds Available for Appropriations 2,963,521 29,271,098 29,271,098 2,325,448 -
Expenditures and Other Uses
Debt Service 1,313,680 29,253,780 29,253,780 1,313,680 -
Transfers Out - - - 1,011,768 -
Total Expenditures and Other Uses 1,313,680 29,253,780 29,253,780 2,325,448 -
Ending Fund Balance 1,649,841 17,318 17,318 - -
Fund Balance Statement
2009
VILLAGE OF GLENVIEW
CAPITALPROJECTSFUNDS
OVERVIEW –CAPITAL PROJECTS FUNDS
Village of Glenview 2010 Annual Budget
115
Thesefundsaccount for the expenditures related to capital improvement projects for
governmental funds. Revenues include anticipated or actual bond proceeds and transfers from
other funds for their respective projects. Expenditures for capital projects of Enterprise Funds
are shown within that section. A list of capital projects is included within the Capital
Improvement Section of this document.
For the Capital Projects Fund, the only Corporate capital projects fund, a series of public
meetings and presentations to the Board of Trustees occur with this portion of the budget. The
Capital Improvement Program(CIP)is developed separately from the operating budget.
However, while separate, this budget is not independent, as it relies on revenues from the
operating funds for its capital sources. Accordingly, operational needs of the departments come
first in determining use of expendable resources. Other sources of revenue for this fund include
governmental activity long-term debt proceeds and developerdeposits. These are the primary
reason why the fund ends a given year with a fund balance, as these proceeds are not always
spent in the year received. For the 2008 actual numbers the Police Department Headquarters
2004B, 2000 and 2003 Projects Funds are included but were closed out at the end of 2008 and
are not included in the 2009 or 2010 numbers.
The funds that make up the Glen Tax Increment Financing Capital Projects Funds are Glen
Capital Projects, 2006A BondProjects, and 2006B BondProjects. The Glen Capital Projects
Fund’s main revenues are from 1) Transfer from the 2006A Bond Fund used for the 2010CIP
and 2) Congestion Mitigation and Air Quality (CMAQ) grant of $1.0M towards the Metra
Commuter Parking Lots projects in the CIP. 2006B Bond Fund is transferring $2.3M of fund
balance to the Debt Service Fund.
The Corporate related Capital Projects Funds contribute 8.71% or $15,674,396 to the Village of
Glenview’s total $179,998,282 budget.
The GlenTIFrelated Capital Projects Funds contribute 5.50% or $9,902,794 to the Village of
Glenview’s total $179,998,282 budget.
CAPITAL PROJECTSFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
116
CorporateCapital Projects Funds
2008 2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Fund Balance $397,899 $1,749,952 $1,749,954 $1,749,952 $499,687
Revenues:
Charges for Services - 123,938 123,938 - -
Intergovernmental - 676,860 676,860 676,860 3,312,460
Investment Income 63,523 16,000 16,000 9,000 18,000
Other/Miscellaneous 45,003 - - 124,438 -
Total Revenues 108,526 816,798 816,798 810,298 3,330,460
Other Sources:
Transfers In from Other Fund 8,519,249 6,552,084 6,552,084 4,552,084 12,361,936
Proceeds from Bonds or Loans - 520,034 520,034 520,034 -
Total Other Sources 8,519,249 7,072,118 7,072,118 5,072,118 12,361,936
Total Revenues and Other Sources 8,627,775 7,888,916 7,888,916 5,882,416 15,692,396
Total Funds Available for Appropriations 9,025,674 9,638,868 9,638,870 7,632,368 16,192,083
Expenditures and Other Uses:
Capital Projects 6,839,482 9,132,681 9,132,681 7,132,681 15,674,396
Total Expenditures 7,275,722 9,132,681 9,132,681 7,132,681 15,674,396
Ending Fund Balance 1,749,952 506,187 506,189 499,687 517,687
Includes:Capital Projects, 2000 Project, 2003 Project, and Police Dept. Headquarters Funds
2009
Fund Balance Statement
CAPITAL PROJECTSFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
117
TIFCapital Projects Funds
2008 2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Fund Balance $13,522,984 $13,463,578 $13,463,578 $13,463,578 $9,221,569
Revenues
Intergovernmental - 1,148,375 1,148,375 1,148,375 1,815,275
Investment Income 382,012 60,100 60,100 73,480 20,000
Other/Miscellaneous 4,750 - - - -
Total Revenues 386,762 1,208,475 1,208,475 1,221,855 1,835,275
Other Sources
Transfers In from Other Fund 1,518,282 1,954,525 1,954,525 2,552,296 4,043,760
Total Other Sources 1,518,282 1,954,525 1,954,525 2,552,296 4,043,760
Total Revenues and Other Sources 1,905,044 3,163,000 3,163,000 3,774,151 5,879,035
Total Funds Available for Appropriations 15,428,028 16,626,578 16,626,578 17,237,729 15,100,604
Expenditures and Other Uses
Capital Projects 464,450 3,102,900 3,102,900 3,102,900 5,859,034
Transfers Out 1,500,000 4,232,430 4,232,430 4,913,260 4,043,760
Total Expenditures 1,964,450 7,335,330 7,335,330 8,016,160 9,902,794
Ending Fund Balance 13,463,578 9,291,248 9,291,248 9,221,569 5,197,810
Fund Balance Statement
2009
VILLAGE OF GLENVIEW
ENTERPRISEFUNDS
OVERVIEW –ENTERPRISE FUNDS
Village of Glenview 2010 Annual Budget
118
Enterprise funds are used by governments to account for operations in which user charges are the
main source of revenue. Taxes and other general revenues are not used to finance these
operations for a number of reasons:
The beneficiary of services of an enterprise-related activity can be readily identified and
the service provision can be measured to determine charges.
General revenues have legal or statutory limitations in amount and cannot cover all the
services required by its citizens.
General revenuesare historically used to finance expenditures for services in which the
ultimate beneficiary cannot be readily identified.
Enterprise funds account for activities using accounting principles similar to commercial
businesses. For financial reporting purposes, each fund records transactions on an accrual basis
in which long-lived assets are not recorded as expenses when purchased but as assets. The costs
of these assets are then amortized over their useful lives as depreciation. Similarly, any debt of
an enterprise fund is recorded as a long-term liability within the fund with the only expense
recognition related to interest on the debt.
For budget purposes, however, the expenseof monies related to these activities must be
accounted for like those of governmental funds. As such, the expenseof funds aregenerally
reported when expended, irrespective of the long-term use of the underlying asset. Moreover,
Village policy requires the budgeting of all non-capital project funds to be expended in a fiscal
year. This leads to a budget basis of reporting that is not in accordance with generally accepted
accounting principals (GAAP). This “budget basis” results in two types of reporting for
Enterprise Funds on the Village’s financial statements. That basis shows operating budgets that
are similar to GAAP and capital budgets that report in a more traditional governmental display.
This display does not include budgets for depreciation.
These funds contribute 14.67% or $26,405,897to the Village of Glenview’s total $179,998,282
budget.
ENTERPRISE FUNDS –CONTINUED
Village of Glenview 2010 Annual Budget
119
Glenview Water & Sanitary Sewer Funds
The Village’s water customer base includes approximately 15,900water customers, 1,820 of
whom are in unincorporated Glenview. The sanitary sewer system has approximately 9,700
customers, all of them within the corporate boundaries of the Village. Some properties in the
Village receive water service but are not connected to the Village’s sanitary sewer system. Along
with those water customers served by the Village that are outside of the Village limits, make up
the difference of about 5,500 customers. The Village separates its customers into five customer
classes: residential, commercial, government, industrial and municipal. Approximately 95.6% of
total customers are residential, 3.4% are commercial, and about 1% are industrial, government
and municipal customers. Customers are billed quarterly and one-third of customers are billed
each month. In order to project future costs of service and provide the revenues to meet those
costs, the Village must project trends in water consumption and number of customers. The 2010
budget assumes only a slight increase in consumption of approximately 1%, consistent with
recent years. Actual consumption depends to a significant degree on weather.
In 2006 the Village conducted an in-depth water and sewer cost of service study, performed by
the Municipal & Financial Services Group (MFSG) of Annapolis, Maryland. The study was
predicated on the use of cash flow analysis to support the pricing of utility services. The cost of
service analysis used a planning period of 10 years (fiscal year 2007 –2016). The goal of
structuring revenue streams which would make the Systems self-supporting, provide resources
for operations and capital improvements, and maintain a reasonable fund balance all while
keeping the rates as low as feasible over time. The result of that study indicated that rates would
need to be increased annually over the period covered by the study in order to meet those goals.
In 2008, the Village asked MFSG to update the studyusing actual revenues and expensesfor
2007 and budgeted revenues and expensesfor 2008.
The first step in stabilizing the revenue stream was to provide a predictable cash flow to the
Systems, as certain costs, such as customer service, billing and meter reading are recurring and
independent of consumption. This step was accomplished through the implementation of a fixed
charge for service. The fixed charges are billed each quarterly billing cycle and are based upon
the size of the customer’s water meter.
The 2006 study indicated that in order to ensure the water system continued to meet the
previously mentioned goals, increases in the consumption rate revenues of 7.25% for water
services were required in years 2007 through 2010 and 2.5% in 2011. Likewise, in order to
ensure the sanitary sewer system continued to meet the goals, increases in the consumption rate
revenues of 18.5% for sanitary sewer services were required in years 2007 through 2010 and
2.5% in 2011. For both systems, the fixed charge was to stay flat from 2007 onward.
Staff updates the systems’rate model assumptions annually and this year’s recommendation
varies slightly from the original study to ensure the Village reaches the set goals for the Systems.
First, in recognition ofthe stable revenue streams and to support the goal of keeping rates as low
as feasible, the fund balance policy was reduced from 60 days to 30 days of operating reserves.
For both water and sewer, the fixed rate is recommended to be increased by 7.00% or$0.45per
quarter (5/8” meter charge).
ENTERPRISE FUNDS –CONTINUED
Village of Glenview 2010 Annual Budget
120
Glenview Water & Sanitary Sewer Funds–Continued
The consumption rate increase for water is also recommended to be $0.18per 1,000 gallonsfor
incorporated areas and $0.27 for unincorporated areas; while the consumption rate increase for
sewer is recommended to be $0.16per 1,000 gallons. The resulting rates are:
QUARTERLY FIXED FEES
Meter Size Water Sewer
5/8”$ 6.87 $ 6.87
3/4”$ 10.31 $ 10.31
1”$ 17.18 $ 17.18
1 1/2”$ 34.35 $ 34.35
2”$ 54.96 $ 54.96
3”$109.92 $109.92
4”$171.75 $171.75
6”$343.50 $343.50
8”$549.60 $549.60
CONSUMPTION FEES*
Customer Type of Service Fee
Resident Water $3.83/1,000 gal.
Sanitary Sewer $1.17/1,000 gal.
Non-Resident Water $5.75/1,000 gal.
Sanitary Sewer $1.17/1,000 gal.
*Note: Depending on various conditions of ownership of system component, fees will differ from this
table. Refer to the fee ordinance for special circumstances.
ENTERPRISE FUNDS –CONTINUED
Village of Glenview 2010 Annual Budget
121
Glenview Water & Sanitary Sewer Funds–Continued
2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Net Assets $34,377,301 $34,648,984 $34,648,984 $34,648,984 $34,001,947
Revenues
Charges for Services 8,015,672 10,673,569 10,673,569 10,205,119 10,726,930
Investment Income 104,729 160,000 160,000 28,000 55,000
Other/Miscellaneous 119,621 - - 109,075 210,455
Total Revenues 8,240,022 10,833,569 10,833,569 10,342,194 10,992,385
Other Sources
Transfers In from Other Fund 605,515 - - - -
Other/Miscellaneous - - - - -
Total Other Sources 605,515 - - - -
Total Revenues and Other Sources 8,845,537 10,833,569 10,833,569 10,342,194 10,992,385
Total Funds Available for Appropriations 43,222,838 45,482,553 45,482,553 44,991,178 44,994,332
Expenses and Other Uses
Personnel 1,604,820 1,620,636 1,620,636 1,641,787 1,925,335
Contractual 3,987,594 4,641,085 4,641,085 3,845,750 4,443,860
Commodities 19,124 13,760 13,760 206,850 523,390
Others 190,789 1,156,010 1,156,010 1,118,698 1,134,290
Total Operating Expenses 5,802,327 7,431,491 7,431,491 6,813,085 8,026,874
Capital Outlay - - - - 5,835
Debt Service 94,908 370,794 370,794 371,394 369,394
Capital Projects 1,341,637 2,535,019 2,535,019 2,593,860 4,086,780
Depreciation 1,015,669 - - - -
Transfers Out 319,313 1,210,892 1,210,892 1,210,892 682,169
Total Expenses and Other Uses 8,573,854 11,548,196 11,548,196 10,989,231 13,171,052
Ending Net Assets 34,648,984 33,934,357 33,934,357 34,001,947 31,823,280
Invested in Capital Assets, Net of Related Debt 30,552,057 32,071,407 32,071,407 32,071,407 35,142,518
Unrestricted Net Assets 4,096,927 1,862,950 1,862,950 1,930,540 (3,319,238)
Ending Net Assets 34,648,984 33,934,357 33,934,357 34,001,947 31,823,280
2008
Glenview Water Fund
Net Assets Statement
2009
ENTERPRISE FUNDS –CONTINUED
Village of Glenview 2010 Annual Budget
122
Glenview Water & Sanitary Sewer Funds–Continued
2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Net Assets $12,854,907 $13,348,223 $13,348,223 $13,348,223 $12,719,304
Revenues
Fees and Fines 2,560 11,075 11,075 30,873 12,000
Charges for Services 1,542,446 1,838,666 1,838,666 1,842,558 2,114,845
Investment Income 46,242 65,868 65,868 2,600 20,700
Total Revenues 1,591,248 1,915,609 1,915,609 1,876,031 2,147,545
Other Sources
Transfers In from Other Fund 356,725 - - - -
Other/Miscellaneous 48,775 10,150 10,150 5,000 10,000
Total Other Sources 405,500 10,150 10,150 5,000 10,000
Total Revenues and Other Sources 1,996,748 1,925,759 1,925,759 1,881,031 2,157,545
Total Funds Available for Appropriations 14,851,655 15,273,982 15,273,982 15,229,254 14,876,849
Expenses and Other Uses
Personnel 308,826 387,285 387,285 396,428 408,731
Contractual 201,930 23,685 23,685 25,384 28,844
Commodities 3,023 26,460 26,460 26,460 30,701
Others 42,998 152,517 152,517 134,072 97,646
Total Operating Expenses 556,777 589,947 589,947 582,344 565,922
Capital Outlay 1,040 - - - -
Debt Service 78,635 291,338 291,338 291,338 290,238
Capital Projects 510,198 1,605,251 1,605,251 1,605,251 1,563,623
Depreciation 326,668 - - - -
Transfers Out 30,114 31,017 31,017 31,017 52,458
Total Expenses and Other Uses 1,503,432 2,517,553 2,517,553 2,509,950 2,472,241
Ending Net Assets 13,348,223 12,756,429 12,756,429 12,719,304 12,404,608
Invested in Capital Assets, Net of Related Debt 11,428,822 12,707,405 12,707,405 12,707,405 13,944,360
Unrestricted Net Assets 1,919,401 49,024 49,024 11,899 (1,539,752)
Ending Assets 13,348,223 12,756,429 12,756,429 12,719,304 12,404,608
2008
Glenview Sanitary Sewer Fund
Net Assets Statement
2009
ENTERPRISE FUNDS –CONTINUED
Village of Glenview 2010 Annual Budget
123
North Maine Water and Sewer Utility Fund
The Village of Glenview purchased the North Maine Water and Sewer System in September
1997. The system was purchased for approximately $7 million with the issuance of debt. One of
the primary reasons for the purchase of the system was to generate a reasonable return for the
Village based on its initial investment. The Village has regularly considered whether it should
continue to operate the North Maine Utility or divest the operation. At this time, the Village has
determined to continue operating the system. Though the Village must raise rates to meet the
annual cash requirements of the North Maine system, it is able to maintain control of costs with a
more modest increase than it is believed would be required by aprivate operator. In addition, by
continuing to operate the system, the Village can continue to receive a return on its original
investment, an amount that is earmarked for Village-wide infrastructure improvements.
The service area of the System is primarily unincorporated Cook County, but it does serve small
portions of Niles, Park Ridge and Des Plaines. The System has approximately 4,900 customers
who purchase approximately 1 billion gallons of water per year.
The System is supplied water by the Cityof Chicago via the Village of Niles and, pursuant to the
30-year provisions of the water supply contract between Niles and the System (effective through
June 7, 2020), Niles may increase its charge for water with 60 days notice. Since 1997, Niles has
annually increased its rate to the System and the Village has passed that increase on to the North
Maine Utility customers. It should be noted that the primary reason the fees for this System
are higher than fees for the Glenview water and sanitary systems is that the cost of water from
Niles, which passes through Chicago,is approximately 3.5 times higher than the cost of water
from the Village of Wilmette. Because of the water contract that existed when the System was
purchased, this can not be changed.
During June, 2006 the Board of Trustees agreed to maintain ownership of the North Maine
Water and Sewer Utility System and to increase user fees by 10.25% for water operations and
17.5% for sewer operations. The increase was to take effect with bills generated after August 1st.
Customers in the North Maine System are billed monthly with alternate bills being estimated
versus being generated from meter readings. An annual analysis of cash requirements will be
performed to determine whether rates will needto be adjusted in order to operate the System
(including maintaining an O&M Reserve, 3R Reserve and providing for capital projects) on a
cash-as-you-go basis.
Annually, staff updates the System’s rate model assumptions and this year’s recommendation
varies from the original study to ensure the Village reaches the set goals for the System. First, in
recognition of the stable revenue streams and to support the goal of keeping rates as low as
feasible, the fund balance policy was reduced from 60 days to 30 days of operating reserves. For
both water and sewer, the fixed rate is recommended to be increased by 7.00% or $0.15per
month (5/8” meter charge). The consumption rate increase for water is recommended to be
10.00% or $0.47per 1,000 gallons. The consumption rate increase for sewer is recommended to
be 9.00% or $0.03per 1,000 gallons. The resulting rates are:
ENTERPRISE FUNDS –CONTINUED
Village of Glenview 2010 Annual Budget
124
North Maine Water and Sewer Utility Fund–Continued
MONTHLY FIXED FEES
Meter Size Water Sewer
5/8”$ 2.29 $ 2.29
3/4”$ 3.44 $ 3.44
1”$ 5.73 $ 5.73
1 1/2”$ 11.45 $ 11.45
2”$ 18.32 $ 18.32
3”$ 36.64 $ 36.64
4”$ 57.25 $ 57.25
6”$114.50 $114.50
CONSUMPTION FEES*
Type of Service Fee
Water $8.30/1,000 gal.
Sanitary Sewer $0.91/1,000 gal.
*Note: Depending on various conditions of ownership of system component, fees will differ from this
table. Refer to the fee ordinance for special circumstances.
ENTERPRISE FUNDS –CONTINUED
Village of Glenview 2010 Annual Budget
125
North Maine Water and Sewer Utility Fund–Continued
2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Net Assets $1,101,678 $1,084,408 $1,084,408 $1,084,408 2,115,233
Revenues
Charges for Services 6,728,735 8,242,426 8,242,426 8,231,773 8,567,546
Investment Income 43,604 51,000 51,000 6,200 11,500
Other/Miscellaneous 95,901 1,000 1,000 1,000 1,000
Total Revenues 6,868,240 8,294,426 8,294,426 8,238,973 8,580,046
Other Sources
Other/Miscellaneous (106,806) - - - -
Total Other Sources (106,806) - - - -
Total Revenues and Other Sources 6,761,434 8,294,426 8,294,426 8,238,973 8,580,046
Total Funds Available for Appropriations 7,863,112 9,378,834 9,378,834 9,323,381 10,695,279
Expenses and Other Uses
Personnel 598,439 589,809 589,809 589,952 637,458
Contractual 4,636,067 5,358,703 5,358,703 4,463,403 5,003,216
Commodities 47,381 5,200 5,200 3,200 157,125
Others 84,250 185,773 185,773 185,773 189,945
Total Operating Expenses 5,366,137 6,139,485 6,139,485 5,242,328 5,987,744
Capital Outlay 5,043 - - - 1,200
Debt Service 299,397 957,419 957,419 957,419 1,095,692
Capital Projects 191,107 75,000 248,921 248,921 400,000
Depreciation 179,661 - - - -
Transfers Out 737,359 759,480 759,480 759,480 802,775
Total Expenses and Other Uses 6,778,704 7,931,384 8,105,305 7,208,148 8,287,411
Ending Net Assets 1,084,408 1,447,450 1,273,529 2,115,233 1,676,253
Invested in Capital Assets, Net of Related Debt (731,615) (836,276) (836,276) (836,276) (615,937)
Unrestricted Net Assets 1,816,023 2,283,726 2,109,805 2,951,509 2,292,190
Ending Assets 1,084,408 1,447,450 1,273,529 2,115,233 1,676,253
2008
Net Assets Statement
2009
ENTERPRISE FUNDS –CONTINUED
Village of Glenview 2010 Annual Budget
126
Wholesale Water Fund
The Wholesale Water Fund was established to account for the operations associated with the
purchase of water from the Village of Wilmette for sale to other water systems. The Village of
Glenview is in essence a pass-through provider of Lake Michigan water. The major cost of
operations of this fund is the cost of the water Glenview purchases and the transmission costs.
Revenues are derived from contracts with the water systems that purchase the water from
Glenview. Anticipated revenuesin excess of expensesare used as transfers to other funds to
provide resources for Village-wide capital improvements are given to the Corporate Fund as a
return on investment for the operations of the system.
The results of the water and sewer rate study conducted by MFSG indicated that the operations
and maintenance expensesfor the Wholesale Water Fund would be $1.4 million. Of that amount
about $84,000 would be associated with personnel costs, $150,000 for other operational
expenses, $820,000 for thepurchase of water and the remainder for debt service. The majority
of the Wholesale Water Fund operating expenseswere assumed to increase annually by 3%
which would result in expenses of about $1.8 million by fiscal year 2016.
Similar to the Glenview Water Utility Fund, the Wholesale Water Fund has established both an
O&M Reserve and a 3R Reserve. Based on the result of the cost of service study the Wholesale
Water Fund will continue to operate with a net surplus through 2011. However, rate adjustments
will be needed during that time to maintain the level of return on investment (7.5% of revenues)
expected from this operation and provide funds for village-wide infrastructure improvements. An
annual analysis will be performed to determine the needed rate increases. When appropriatea
recommendation will be made to the Village Board of Trustees to approve the adjustments.
ENTERPRISE FUNDS –CONTINUED
Village of Glenview 2010 Annual Budget
127
Wholesale Water Fund–Continued
2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Net Assets $2,645,291 $3,183,970 $3,183,970 $3,183,970 $1,039,829
Revenues
Charges for Services 1,863,483 1,873,000 1,873,000 1,657,924 1,829,034
Investment Income 36,601 15,500 15,500 6,824 5,800
Total Revenues 1,900,084 1,888,500 1,888,500 1,664,748 1,834,834
Total Revenues and Other Sources 1,900,084 1,888,500 1,888,500 1,664,748 1,834,834
Total Funds Available for Appropriations 4,545,375 5,072,470 5,072,470 4,848,718 2,874,663
Expenses and Other Uses
Personnel 30,395 63,330 63,330 41,996 43,575
Contractual 963,724 894,000 894,000 958,778 991,313
Commodities 479 2,300 2,300 1,400 1,935
Others 11,350 115,635 115,635 70,133 66,023
Total Operating Expenses 1,005,948 1,075,265 1,075,265 1,072,307 1,102,846
Debt Service 36,318 236,312 236,312 236,312 234,752
Depreciation 67,910 - - - -
Transfers Out 251,229 2,500,270 2,500,270 2,500,270 570,590
Total Expenses and Other Uses 1,361,405 3,811,847 3,811,847 3,808,889 1,908,188
Ending Net Assets 3,183,970 1,260,623 1,260,623 1,039,829 966,475
Invested in Capital Assets, Net of Related Debt 667,729 599,819 599,819 599,819 531,909
Unrestricted Net Assets 2,516,241 660,804 660,804 440,010 434,566
Ending Assets 3,183,970 1,260,623 1,260,623 1,039,829 966,475
2008
Net Assets Statement
2009
ENTERPRISEFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
128
CommuterParkingFund
The Village maintains commuter parking lots and related facilities at both METRA stations
located in the Village, downtown and in the Glen. Revenues of the Fund consist mainly of
parking fees. The Village offers a daily parking fee of $2.00 per day. METRA allows the sale of
a limited number of parking permits. Permits cost $300 annually for Glenview residents and
$400 annually for non-residents. Permits may be purchased in six month increments. There are a
total of 679 parking spacesat the downtown station, 628 of which are reserved for annual
parking permit holders, while the remaining 51 spaces are daily fee. The North Glenview station
has a total of 500 annual parking permit spaces and 500 daily fee spaces.
2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Net Assets $1,508,095 $1,695,347 $1,695,347 $1,695,347 $1,809,645
Revenues
Fees and Fines 11,739 10,000 10,000 5,000 15,000
Charges for Services 466,356 460,250 460,250 470,900 494,268
Investment Income 1,695 5,500 5,500 500 1,600
Total Revenues 479,790 475,750 475,750 476,400 510,868
Other Sources
Transfers In from Other Fund 93,595 150,000 150,000 150,000 -
Total Other Sources 93,595 150,000 150,000 150,000 -
Total Revenues and Other Sources 573,385 625,750 625,750 626,400 510,868
Total Funds Available for Appropriations 2,081,480 2,321,097 2,321,097 2,321,747 2,320,513
Expenses and Other Uses
Personnel 32,104 - - - -
Contractual 255,994 343,452 343,452 214,952 229,926
Commodities 47,913 117,250 117,250 94,250 100,966
Others 3,250 3,399 3,399 4,900 184,613
Total Operating Expenses 339,261 464,101 464,101 314,102 515,505
Capital Outlay - - - 150,000 3,500
Depreciation 41,872 - - - -
Transfers Out 5,000 48,000 48,000 48,000 48,000
Total Expenses and Other Uses 386,133 512,101 512,101 512,102 567,005
Ending Net Assets 1,695,347 1,808,996 1,808,996 1,809,645 1,753,508
Invested in Capital Assets, Net of Related Debt 1,431,726 1,389,854 1,389,854 1,389,854 1,351,482
Unrestricted Net Assets 263,621 419,142 419,142 419,791 402,026
Ending Assets 1,695,347 1,808,996 1,808,996 1,809,645 1,753,508
2008
Net Assets Statement
2009
VILLAGE OF GLENVIEW
INTERNAL SERVICEFUNDS
OVERVIEW –INTERNAL SERVICE FUNDS
Village of Glenview 2010 Annual Budget
129
Internal servicefunds are used to report any activity that provides goods or services to other
funds, departments, or agencies of the primary government and its component units, or to other
governments, on a cost recovery basis. The Village of Glenview has five internal service funds:
Capital Equipment ReplacementFund
Municipal Equipment Repair Fund
Facilities Replacement and Repair Fund
Insurance Fund
Risk Management Fund
These funds contribute 9.90% or $17,818,171to the Villageof Glenview’s total $179,998,282
budget.
INTERNAL SERVICEFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
130
Capital Equipment ReplacementFund(CERF)
This Fundaccounts for the accumulation of resources from each department for the replacement
of vehicles and equipment. After the initial purchase by the operating fund, the asset is recorded
in this fund and “leased” by the operating department. The lease payment amounts are
determined by a calculation that determines: the life of the asset, the anticipated replacement cost
of the vehicle/equipment, the anticipated salvage value of the asset, and any investment earnings
on resources accumulated during the life of the asset. The calculation is determined for each
piece of equipment assigned to the Fund. Projects are made that will enable the Fund to have
sufficient resources to replace every piece of equipment on its scheduled due date. The Village
Board of Trustees adopted a CERF fund balance policy in 2009 that determines the annual
charge for service based on vehicle and equipment replacement costs over a 10-year period
accumulated as the reserve and then fundedat a 50% level.
2008 2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Net Assets $5,430,005 $4,664,700 $4,664,700 $4,664,700 $4,153,583
Revenues
Charges for Services 637,148 795,982 795,982 795,982 1,499,340
Investment Income 204,237 113,250 113,250 113,250 50,100
Total Revenues 841,385 909,232 909,232 909,232 1,549,440
Other Sources
Transfers In from Other Fund - - - - 1,016,906
Other/Miscellaneous 6,804 - - - -
Total Other Sources 6,804 - - - 1,016,906
Total Revenues and Other Sources 848,189 909,232 909,232 909,232 2,566,346
Total Funds Available for Appropriations 6,278,194 5,573,932 5,573,932 5,573,932 6,719,929
Expenses and Other Uses
Contractual 410 472,736 472,736 272,000 -
Commodities 2,235 205,600 205,600 30,000 229,000
Total Operating Expenses 2,645 678,336 678,336 302,000 229,000
Capital Outlay 15,940 1,773,738 1,773,738 1,118,349 1,591,227
Transfers Out 1,594,909 - - - -
Total Expenses and Other Uses 1,613,494 2,452,074 2,452,074 1,420,349 1,820,227
Ending Net Assets 4,664,700 3,121,857 3,121,858 4,153,583 4,899,702
Net Assets Statement
2009
INTERNAL SERVICEFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
131
Municipal Equipment RepairFund(MERF)
This Fundaccounts for the maintenance of the Village’s fleet by the Public Works Department.
Revenues of the fund consist of charges to other user departments and funds. For instance, the
Water Fund helps pay for the cost of repairing vehicles and equipment that are employed in the
activity of maintaining water service and improving water infrastructure. The Fund also receives
revenue from other agencies that use its service and fuel vehicles at the Village’s fleet fueling
station. These outside agencies include the Village of Golf Police Department, Village of
Glenview Park District, and School District #34.
The largest expenseof the Fund, and one that has been growing over the past couple of years, is
the cost offuel. The Village plans to phase out older and inefficient vehicles and replace them
with more fuel efficient vehicles. Professional services constitute the next largest use of non-
personnel expensesin the Fund. Professional services include some vehicles maintenance that
cannot be performed in house, and specialty services such as car washing and vehicle painting.
Information on the Accomplishments and Initiatives for MERF is discussed under the Public
Works Department Summary.
INTERNAL SERVICEFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
132
Municipal Equipment RepairFund(MERF) –Continued
2008 2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Net Assets $928,492 $1,072,781 $1,072,781 $1,072,781 $1,351,693
Revenues
Fees and Fines 13,460 26,400 26,400 10,000 19,000
Charges for Services 1,673,680 1,552,331 1,552,331 1,502,331 1,028,654
Intergovernmental - 5,500 5,500 3,000 3,000
Investment Income 10,009 7,875 7,875 900 -
Other/Miscellaneous 166,784 100,000 100,000 120,000 150,000
Total Revenues 1,863,933 1,692,106 1,692,106 1,636,231 1,200,654
Total Revenues and Other Sources 1,863,933 1,692,106 1,692,106 1,636,231 1,200,654
Total Funds Available for Appropriations 2,792,425 2,764,887 2,764,887 2,709,012 2,552,347
Expenses and Other Uses
Personnel 576,130 558,784 558,784 527,718 456,531
Contractual 226,939 120,465 120,465 121,500 137,354
Commodities 295,757 823,739 823,739 647,983 851,870
Others 610,190 48,118 48,118 48,118 89,684
Total Operating Expenses 1,709,016 1,551,106 1,551,106 1,345,319 1,535,440
Capital Outlay 150 13,000 13,000 12,000 -
Depreciation 10,478 - - - -
Transfers Out - - - - 1,016,906
Total Expenses and Other Uses 1,719,644 1,564,106 1,564,106 1,357,319 2,552,346
Ending Net Assets 1,072,781 1,200,781 1,200,781 1,351,693 137,865
Invested in Capital Assets, Net of Related Debt 137,864 140,386 140,386 140,386 129,908
Unrestricted Net Assets 934,917 1,060,395 1,060,395 1,211,307 7,957
Ending Net Assets 1,072,781 1,200,781 1,200,781 1,351,693 137,865
Net Assets Statement
2009
INTERNAL SERVICEFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
133
Facilities Replacement andRepairFund(FRRF)
This Fund was created during the 2006 fiscal year. The Fund was developed for the
accumulation of resources to pay for major repairs and replacement of the various Village
buildings. For 2010 the funding for this Fund comes from two major sources: a transfer of
resources already accumulated in the Village’s Capital Equipment Fund (CERF) made available
by the change in how the Village monitors and maintains the CERF with the goal of preventing
over funding in the CERF, and a state grant for the salt dome of $275,000.
2008 2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Net Assets $9,625,634 $8,654,560 $8,654,560 $8,654,560 $6,558,760
Revenues
Intergovernmental 5,064 - - - 275,000
Investment Income 430,195 100,500 100,500 110,200 120,500
Total Revenues 435,259 100,500 100,500 110,200 395,500
Other Sources
Transfers In from Other Fund - 946,000 946,000 946,000 432,060
Total Other Sources - 946,000 946,000 946,000 432,060
Total Revenues and Other Sources 435,259 1,046,500 1,046,500 1,056,200 827,560
Total Funds Available for Appropriations 10,060,893 9,701,060 9,701,060 9,710,760 7,386,320
Capital Outlay 1,312,738 3,152,000 3,152,000 3,152,000 2,138,000
Transfers Out 93,595 - - - -
Total Expenses 1,406,333 3,152,000 3,152,000 3,152,000 2,138,000
Ending Net Assets 8,654,560 6,549,060 6,549,060 6,558,760 5,248,320
Net Assets Statement
2009
INTERNAL SERVICEFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
134
Insurance Fund
This Fund accounts for the financial activity of the Village’s insurance program, excluding risk
management. In addition to conventional primary insurance, the Village is a member of the
High-Level Excess Liability Pool (HELP), which provides excess liability coverage. The Village
also provides health and life insurance by participating in the Intergovernmental Personnel
Benefit Cooperative (IPBC). When budgets are developed the estimated costs associated with
insurance costs are made to the various Village funds. Based upon the budgeted amounts in the
various funds, monthly expenditures are recorded within those funds and the associated
resources are recorded within the Insurance Fund. As payments to insurance carriers become
due, payments are then made from the Insurance Fund. Use of an internal service fund type for
this purpose helps the Village administer the insurance activities more efficiently.
2008 2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Net Assets $6,872,172 $6,288,270 $6,288,270 $6,288,270 $5,833,255
Revenues
Charges for Services*
Employees
HMO - - - - 102,318
PPO 215,815 244,188 244,188 181,475 193,289
Other - - - - 2,135
Employer 4,241,700 4,171,898 4,171,898 3,740,588 -
HMO - - - - 2,725,278
PPO - - - - 1,339,229
Other - - - - 38,836
Retirees 695,821 514,395 514,395 720,000 750,000
Library 425,000 444,360 444,360 444,360 499,992
Insurance Liability 1,547,650 - - - -
Insurance Recoveries 568,852 - - - -
Investment Income 348,519 51,500 51,500 26,500 20,500
Other/Miscellaneous - - - - -
Total Revenues 8,043,357 5,426,341 5,426,341 5,112,923 5,671,577
Total Revenues and Other Sources 8,043,357 5,426,341 5,426,341 5,112,923 5,671,577
Total Funds Available for Appropriations 14,915,529 11,714,611 11,714,611 11,401,193 11,504,832
Expenses and Other Uses
Personnel 63,224 - - - -
Contractual 8,024,035 5,583,091 5,583,091 5,567,938 6,153,621
Total Operating Expenses 8,087,259 5,583,091 5,583,091 5,567,938 6,153,621
Transfers Out 540,000 - - - 3,851,212
Total Expenses and Other Uses 8,627,259 5,583,091 5,583,091 5,567,938 10,004,833
Ending Net Assets 6,288,270 6,131,520 6,131,520 5,833,255 1,499,999
Net Assets Statement
2009
INTERNAL SERVICEFUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
135
Risk ManagementFund
This Fund accounts for the financial activity of the Village’s risk managementprogram,
including the resources annually set aside for health and life insurance benefits provided through
participation in the Intergovernmental Personnel Benefits Cooperative (IPBC).
2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Net Assets $- $62,411 $62,411 $62,411 $258,066
Revenues
Charges for Services - 1,618,783 1,618,783 1,618,783 1,040,584
Investment Income 9 5,500 5,500 5,500 500
Other/Miscellaneous 35,767 250,000 250,000 250,000 250,000
Total Revenues 35,776 1,874,283 1,874,283 1,874,283 1,291,084
Other Sources
Transfers In from Other Fund 540,000 - - - 3,851,212
Total Other Sources 540,000 - - - 3,851,212
Total Revenues and Other Sources 575,776 1,874,283 1,874,283 1,874,283 5,142,296
Total Funds Available for Appropriations 575,776 1,936,694 1,936,694 1,936,694 5,400,362
Expenses and Other Uses
Personnel - 130,112 130,112 126,743 107,880
Contractual 513,100 1,218,450 1,218,450 1,521,885 1,174,885
Commodities 265 15,000 15,000 30,000 19,000
Others - 5,400 5,400 - 1,000
Total Operating Expenses 513,365 1,368,962 1,368,962 1,678,628 1,302,765
Ending Net Assets 62,411 567,732 567,732 258,066 4,097,597
2008
Net Assets Statement
2009
VILLAGE OF GLENVIEW
TRUST AND AGENCY FUNDS
OVERVIEW –TRUST AND AGENCY FUNDS
Village of Glenview 2010 Annual Budget
136
Trust and Agencyfunds are used to report assets held in a trustee or agency capacity for others
and which therefore cannot be used to support the government’s own programs. There are two
types of trust and agency funds that the Village of Glenview utilizes.
1.Pension Trust Funds –used to report resources that are required to be held in trust for the
members and beneficiaries of defined contribution plans, other post employment benefit
plans, or other employee benefit plans.
Police Pension Fund
Firefighters’ Pension Fund
2.Agency Funds –used to report resources held by the reporting government in a purely
custodial capacity (assets equal liabilities). Agency funds typically involve only the
receipt, temporary investment, and remittance of fiduciary resources to individuals,
private organizations, or other governments.
Escrow Deposit Fund
Special Service Area Bond Fund
These funds contribute 3.21% or $5,780,241to the Village of Glenview’s total $179,998,282
budget.
TRUST AND AGENCY FUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
137
PolicePensionFund
The Village’s sworn police employees participate in the PolicePension Employees Retirement
System (PPERS). The PPERS functions for the benefit of these employees and is governed by a
five-member pension board consisting of two members appointed by the Village’s President, one
elected pension beneficiary and two elected police employees. The Village and the PPERS
participants are obligated to fund all PPERS costs based upon actuarial valuations. The State of
Illinois is authorized to establish benefit levels and the Village is authorized to approve the
actuarial assumptions used in the determination of contribution levels. Although it possesses
many of the characteristics of a legally separate government, the PPERS is reported as if it were
part of the Village for budgetary purposes because of the Village’s fiduciary responsibility to the
Pension.
2008 2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Net Assets $44,775,657 $42,215,945 $42,215,945 $42,215,945 $42,511,198
Revenues
Charges for Services 1,393,628 1,151,500 1,151,500 1,151,500 1,758,051
Investment Income (2,733,385) 1,001,500 1,001,500 456,000 389,587
Other/Miscellaneous 642,492 688,173 688,173 688,173 652,269
Total Revenues (697,265) 2,841,173 2,841,173 2,295,673 2,799,907
Total Funds Available for Appropriations 44,078,392 45,057,118 45,057,118 44,511,618 45,311,105
Expenses and Other Uses
Personnel 1,790,677 1,999,208 1,999,208 1,942,920 2,000,955
Contractual 71,770 57,500 57,500 57,500 57,500
Total Expenses and Other Uses 1,862,447 2,056,708 2,056,708 2,000,420 2,058,455
Ending Net Assets 42,215,945 43,000,410 43,000,410 42,511,198 43,252,650
Net Assets Statement
2009
TRUST AND AGENCY FUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
138
Firefighters’ PensionFund
The Village’s firefighters participate in the Firefighters’ Pension Employees Retirement System
(FPERS). The FPERS functions for the benefit of these employees and is governed by a nine-
member pension board consisting of the Village’s President, Treasurer, Clerk, Attorney and Fire
Chief; one elected pension beneficiary; and three elected fire employees. The Village and the
FPERS participants are obligated to fund all FPERS costs based upon actuarial valuations. The
State of Illinois is authorized to establish benefit levels and the Village is authorized to approve
the actuarial assumptions used in the determination of contribution levels. Although it possesses
many of the characteristics of a legally separate government, the FPERS is reported as if it were
part of the Village for budgetary purposes because of the Village’s fiduciary responsibility to the
Pension.
2008 2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Net Assets $48,536,291 $44,062,172 $44,062,172 $44,062,172 $43,381,951
Revenues
Charges for Services 2,456,234 1,987,500 1,987,500 1,987,500 2,481,395
Investment Income (3,727,735) 1,001,500 1,001,500 115,000 118,485
Other/Miscellaneous - 685,889 685,889 685,889 623,016
Total Revenues (1,271,501) 3,674,889 3,674,889 2,788,389 3,222,896
Total Revenues and Other Sources (1,271,501) 3,674,889 3,674,889 2,788,389 3,222,896
Total Funds Available for Appropriations 47,264,790 47,737,061 47,737,061 46,850,561 46,604,847
Expenses and Other Uses
Personnel 3,202,618 3,257,572 3,257,572 3,356,610 3,457,307
Contractual - 112,000 112,000 112,000 112,000
Total Expenses and Other Uses 3,202,618 3,369,572 3,369,572 3,468,610 3,569,307
Ending Net Assets 44,062,172 44,367,489 44,367,489 43,381,951 43,035,540
Net Assets Statement
2009
TRUSTAND AGENCY FUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
139
Escrow DepositFund
The Escrow Deposits Fund is used to account for deposits held by the Village from contractors.
The deposits are invested by the Village and the income derived remains in the Fund after
deposits are either used or returned. Excess fundbalances are transferred to the Capital
Improvements Fund at the direction of the Village Board of Trustees when there are sufficient
funds to provide resources for projects designated in the Village’s Five-Year Capital Projects
Plan.
2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Adopted
Budget
Beginning Due to Others $- $(23,094) $(23,094) $(23,094) $(6,344)
Revenues
Investment Income 129,857 75,000 75,000 60,500 67,344
Total Revenues 129,857 75,000 75,000 60,500 67,344
Total Revenues and Other Sources 129,857 75,000 75,000 60,500 67,344
Total Funds Available for Appropriations 129,857 51,906 51,906 37,406 61,000
Expenses and Other Uses
Transfers Out 152,951 75,000 75,000 43,750 61,000
Total Expenses and Other Uses 152,951 75,000 75,000 43,750 61,000
Ending Due to Others (23,094) (23,094) (23,094) (6,344) -
2008
Due to Others Statement
2009
TRUST AND AGENCY FUNDS–CONTINUED
Village of Glenview 2010 Annual Budget
140
Special Service Area Bond Funds
Special Service Area (SSA) bonds are not obligations of the Village because they are secured by
the levy of special service on the real property within the special service area. The Village is in
no way liable for repayment but is only acting as the agent for the property owners in levying
and collecting the assessments and forwarding the collections to the bondholders. The Village
prepares a budget to reflect the amounts of assessments that need to be collected and amount of
principal, interest and service fees required to retire the debt for non-operating planning purposes
only.
2008 2010
Actual
Adopted
Budget
Revised
Budget
Projected
Actual
Approved
Budget
Beginning Due to Others $13,346 $31,737 $31,737 $31,737 $53,092
Revenues
Local Taxes 153,639 134,926 134,926 134,828 41,905
Investment Income 439 1,250 1,250 110 170
Total Revenues 154,078 136,176 136,176 134,938 42,075
Total Revenues and Other Sources 154,078 136,176 136,176 134,938 42,075
Total Funds Available for Appropriations 167,424 167,913 167,913 166,675 95,167
Expenses and Other Uses
Debt Service 135,687 135,686 135,686 113,583 91,479
Total Expenses and Other Uses 135,687 135,686 135,686 113,583 91,479
Ending Due to Others 31,737 32,227 32,227 53,092 3,688
2009
Due to Others Statements
VILLAGE OF GLENVIEW
CAPITALSPENDING
CAPITAL SPENDING -CONTINUED
Village of Glenview 2010 Annual Budget
141
Capital Improvement Program
The Village of Glenview Capital Improvement Program (CIP) is a comprehensive schedule of
major public improvement projects which are proposed for the Village within the next five years.
The CIP is comprised of a project description, the financial requirements of projects, the
financing sources, and the timing of the project. The CIP is vital for anticipating and planning for
the physical assets of the Village required for the safety, health and welfare of the people.
The CIP provides an effective method for the Village to systematically construct, maintain,
upgrade, expand and replace the community’s physical assets, as required by Village policy. The
CIP provides for the attainment of long-range capital investment goals within the financial
capabilities of the municipality.
This section provides a broad overview of the CIP and its elements. To gain a more in-depth
perspective of the five year program, thereader should refer to the 2010-2014Capital
Improvement Program, a separately published document. This document contains detailed
project descriptions, revenue sources, detailed mapping, and analysis of the comprehensive five
year program.
CIP Criteria
Projects that are typically included in the CIP include infrastructure improvements to streets,
roads, and underground piping for water disbursement and sanitary lines. Projects also can
include design work, studies, the purchase of land, land improvements, building construction,
maintenance,and reconstruction projects.
To qualify for inclusion in the CIP, a project must meet the following criteria:
Project costs must be greater than $50,000,
Has a multiple year useful life, and
Results in a capital asset.
Beyond the qualification of a project for addition to the CIP, theVillage will evaluate other
criteria to determine the inclusion and timing of qualified projects. The Village will review if:
The capital assets that require maintenance, repair, or replacement, that if not addressed,
will result in higher costs for the Village,
Infrastructure improvements are to support new development or redevelopment,
Projects will have a revenue-generating potential, and
The project reflects changes in Village needs, policies, or goals.
Another item to note is that the Village’s capitalization policy is for items that have a life of at
least two years and a minimum cost of $25,000. Items that are inexcess of $5,000 but less than
$50,000 are budgeted in Capital Outlay line items of the annual operating budget, but items that
cost less than $25,000 per unit are not capitalized.
CAPITAL SPENDING -CONTINUED
Village of Glenview 2010 Annual Budget
142
CIP Project Descriptions
The following information is included for each project that is included in the 2010-2014CIP.
Project Type
The independent CIP document is divided into sections based upon project type. This
classification refers to the generally project purpose. The different projects types for the Village
of Glenview are: planning, design and construction projects, road resurfacing, road
reconstruction, ancillary projects, water projects, sanitary projects,library projects, downtown
projects, facility projects and Glen related projects.
Name of Project
This section of the CIP gives the project a title.
Project Number
A unique identification number is given to each project to help in tracking project costs.
Total Project Cost
This is an estimated total project cost based upon current assumptions.
Cost by Year
This section provides the cost per year and is broken down by the source of funds for the project.
Description
This section provides a narrative of specific information regarding the project. This section will
highlight information about work to be completed, purpose of the work, relationship to Village
goals, how the project will be completed, and estimated timeline of the project
Map
Amap is included to highlight where the project(s) will be completed.
CIP Process
The CIP is a statement of budgetary policy and a planning document. Implementation of the CIP
is a tool to accomplish the adopted goals and policies of the Board of Trustees.Therefore, each
year the Capital Improvement Program is revised and extended for another year maintaining the
five-year program. This annual process is in place to review and update the CIP; completed
projects are removed, new projects are proposed, andscheduled projects are updated.The annual
process allows the Village to adjust to changing circumstances and,as needed,change plans and
prioritiesto meet the goals of the Village.Below are themajor steps in the CIP development:
1.Start –Prepare Forecast Models
2.Develop CIP Budget Guideline
3.Submit Capital Project Requests
4.Citizen Review and Input
5.Develop Capital Projects Budget
6.Board Work Session Review
7.Public Hearings and Adoption
CAPITAL SPENDING -CONTINUED
Village of Glenview 2010 Annual Budget
143
CIP Process–Continued
Projects are developed through the course of the fiscal year. The first stage of the process is the
determination of projects to include in the capital program. Projects areproposed by the Village
Board, residents, or staff to be included in the five year program. These project proposals will
generally identify the scope of the project, related CIP projects, funding sources, and a proposed
schedule. The proposed projects are then reviewed by Village staff to determine if the project is
compatible with Village widegoals.
If the project is deemed compatible with Village goals, staff will evaluate goals based upon the
feasibility of accomplishing the project in a given year and within the limits of the Village’s
control. From this point, staff will work to enhance the project description, funding sources, and
develop a project schedule. Projects are then reviewed by the responsible department and
incorporated within the five year CIP schedule.
During the final stage of the process, Village staff provides recommendations to the Village
Board for approval of the five-year Capital Improvement Program. This recommendation is
based upon Village goals and the impact of the capital projects on the Village’s financial future.
Once the five-year CIP is approved,projects within the first year of the CIP are placed into the
CIP Budget and are prioritized based upon current needs and currently available resources. The
Capital Projects Department is delegated to be project managers of the capital projects and this
department works with other departments to prioritize, schedule and carry out the CIP.
CIP Funding
There are a variety of funding sources available, but these sources are limited in both the amount
available and how these funds can be used. Projects can be funded by village, state or federal
monies,as well as outside agencies and individuals. Village funding sources typically include
local taxes and service fees. In addition, the Village Permanent Fund can be used when
specifically approved by the Board of Trustees.
The Village of Glenview’s evaluation of a CIP project’s funding includes the following factors:
All projects must have identified and approved funding sources.
The Project impacts on the Village’s future operating costs must be included in planning
of project and incorporated within the respective department’s operating budgets.
Capital Projects are adopted in whole with the intent that each project retains its budget
authority until project completion.
Projects will not start until the funds have been received –bond, loan or cash flow. The
only exceptions are made for reimbursable projects such as a Special Service Area or
reimbursable grant projects.
CAPITAL SPENDING -CONTINUED
Village of Glenview 2010 Annual Budget
144
CIP Funding–Continued
Below is a listing of the major sources of funds that the Village utilizes to fund CIP projects.
Impact on Operating Budget
The Corporate Fund includes the revenues and expenditures that drive the daily services
provided by the Village. In addition to these daily services, the Village Board has set forth a
policy to utilize Corporate Funds to accomplish their goal of improving overall Village
infrastructure. These transfersto the capital budgethave a direct impact on the Village’s
operating budget.
The CIP can have two direct impacts on the Corporate Fund operating budget. The first impact is
the transferring of funds from the Corporate Fund to pay for certain projects; this reduces the
available funds for operations. These projects generally include design projects and road
resurfacing and reconstruction projects. The second impact is the ongoing costs borne by the
Corporate Fund related to improvements made on capital assets.
Project Funding Source Description
Corporate Fund Revenues from Local Taxes, Fees, Charges, Intergovernmental and
Investment Income.
Motor Fuel Tax Fund Intergovernmental revenues received from the State.
Special Tax Allocation
Fund
Incremental Property Tax in the Village’s Tax Increment Financing
(TIF)District.
Glen Capital Projects Fund Normally bond proceeds for capital construction projects in the TIF
District.
Permanent Fund Proceeds from the sale of property in the TIF District restricted for use
outside the District.
Water Fund Income received from users of the Village’s Water Utility System.
Wholesale Water Fund Return on Investment from the transportation of water to other
providers through the Village System.
North Maine Utility Fund Return on Investment from the operations of the North Maine Utility
System.
Sewer Fund Income received from users of the Village’s Sanitary Sewer System.
Facility Replacement Fund Funds set aside for the stabilization of costs for repair and replacement
of facilities.
Grants Non-village funds provided by the state or federal government for
qualifying projects.
Bonds Temporary borrowing of resources to fund current projects the
principal of which is paid back over time.
CAPITAL SPENDING -CONTINUED
Village of Glenview 2010 Annual Budget
145
Impact on Operating Budget–Continued
Whenfunding for capital projects comes from the corporate and special revenues funds,
operating budgetdevelopmentmust have a clear connection to the CIP process. When the
Village decides to use Corporate Funds to pay for capital improvements,the Village must
determine the priority of projectsand if revenues are sufficient to maintain normal day-to-day
operations of the Village within theVillage’s fund balance policy. The Village also must
consider the creation and/or expansion of current Village infrastructure and the ongoing costs of
maintenance. For example, if a new roadway is built, as was the case in the Glen, then the Public
Works Department must include supplemental information in its budget to maintain the new
roadways. This would include not only employees or contractors to maintain the roadway, but
equipment and supplies for the roadway maintenance.
The2010 –2014CIPplans to directly transfer$11,822,840from the Corporate Fund for capital
projects. In 2010 the Corporate Fund transfer to the Capital Projects Fundis $2,210,000;
however, the Corporate Fund is acting as a pass throughfrom other Village funds to pay for
capital projects.
There is also a minimal impact on the 2010operating budget associated with the increase in
ongoing costs. The budgeted capital items are modifications or improvements to existing capital
items and not creations or expansions of capital. Therefore, there is a minimal increase in annual
operating costs, such as personnel, supplies, or equipment. In most instances operating costs are
projected to remain constant offsetting the impact of inflation.
The Village has established the following thresholds to determine the degree to which capital
spending affects the operating budget:
Minimal Impact ----Capital Spending of Less than $10,000 per Year
Moderate Impact ----Capital Spending of $10,000 to $25,000 per Year
Moderate to Significant Impact ----Capital Spending of $25,000 to $100,000 per Year
Significant Impact ----Capital Spending Greater than $100,000
Capital Improvement Program Budget
The first year of the five year CIP program is called the capital budget. The capital budget is
integrated with the operating budget of the Villageand adopted in one motion.
The CIP projects within the annual CIP Budget utilize project length budgeting. Therefore,costs
associated with an extensive multi-year projects could span several years but expenditures would
be approved inthe year that theproject was started. For instance, all expenditures associated
with the construction of a new municipal building would be approved in2010 if the project
began in 2011and was completed in 2014.
However, certain projects that span several years can be considered autonomous projects based
upon the different project functions. For instance, if the Village has a road construction project
that starts in 2010with design of the roadway and then construction of the roadway in 2011, each
function is separated and budgeted to the distinct budget year.
PROJECT LISTING 2010 DETAIL
Village of Glenview 2010 Annual Budget
146
CORE INFRASTRUCTURE
Design $615,366
Annual activities include pavement testing and surveying, storm sewer inspections, IMS updates,
bridge and retaining wall inspections as well as outsourced engineering services for the various
phases of road improvement programs and natural resource projects. Outsourced engineering
service increases reflect the supplemental help required beyond the in-house staff capacity.
Road Resurfacing $2,365,434
Street resurfacing and minor water, sanitary sewer, and storm sewer rehabilitation. Typical work
involves grinding of street surface, underground utility spot repairs, minor concrete work,
roadway patching, street surface placement, and landscape restoration. Minor Area Repair
Strategy –Asphalt (MARS-A) and Minor Area Repair Strategy -Concrete (MARS-C) used
throughout the Village is included. There will be a total of 1.91 miles resurfaced in 2010. The
roadways include:
Glenwood Avenue (Highland Terrace to East End)
Terrace Lane (Knollwood Lane to North End)
Terrace Lane (Glenview Road to Knollwood Lane)
Meadowlark Lane (Knollwood Lane to Terrace Lane)
Michael Lane (Barbary Lane to Joanne Drive)
Bonnie Glen Lane (Bonnie Glen Court to Elizabeth Lane)
Bonnie Glen Lane (Hawthorne Lane to Bonnie Glen Court)
Bonnie Glen Court (Bonnie Glen Lake to West End)
Bonnie Glen Lane (Canterbury lane to Hawthorne Lane)
MARS Asphalt
MARS Concrete
Road Reconstruction $10,383,305
Street reconstruction, sanitary sewer replacement/relining, water main replacement, and storm
sewer replacement/relining. Typical work involves street removal, curb removal, underground
utility installation/replacement/relining/repairs, public utility relocations, curb installation,
sidewalk slab replacement, roadway base repair, street pavement installation, parkway grading,
and landscape restoration. There will be a total of 3.22 miles reconstructed in 2010. The
roadways include:
Pfingsten Road w CD’s (Glenview Road to Union Pacific Tracks)
Indian Road (Wilmette Avenue to Glenview Road)
Beverly Lane (Hunter Road to Juniper Street)
Carousel Drive (Crestwood Drive to Crestwood Drive)
Barbary Lane (Michael Lane to Carousel Drive)
Briarford Lane (Carousel Drive to North CDS)
WindsorRoad (Glenview Road to Central Road)
Polo Lane (Surrey Lane to Wagner Road)
Old Willow (Johns Drive to Willow Road) –Glen CIP
PROJECT LISTING 2010 DETAIL -CONTINUED
Village of Glenview 2010 Annual Budget
147
ANCILLARY PROJECTS
Crack Sealing $100,000
This is the Village’s annual crack-sealing program managed by Public Works but funded out of
the CIP. Crack-sealing is an important maintenance strategy to protect roadway’s base courses
from premature failure.
Glenview/Greenwood Intersection Construction $3,184,400
Intersection geometric and signal improvements will reduce congestion, minimize cut-through
traffic and enhance safety. The Village has obtained approval of Surface Transportation
Program (STP) grant funding for Phase II engineering and construction. This funding is for 70%
of the costs with a 30% local match. The Village has also received CMAQ grant funding for
installation of a sidewalk on the east sideof Greenwood, north of Glenview, and IDOT funding
in the amount of $260,000 to support the paving.
Glenview/Greenwood Legislative Initiatives for Parking Mitigation $425,000
Staff has been working with adjacent businesses along the southeast corner of this planned
intersection improvement to develop a parking mitigation plan. Upon concurrence with the
business owners, an outside funding source would attempted to be indentified to complete any
offsite work.
Inspectional Services for Construction $368,000
This funding provides the field observation and inspection support necessary to deliver the core
CIP. This out-sourced contract work includes daily site records of activities and field notes,
project quantities, change-order reviews, material testing, preparation of ongoing and final
punchlists and all necessary related documentation. This budget solely covers the core CIP and
inspection services for special projects are carried within those projects costs.
Miscellaneous Restoration $40,000
To facilitate closure of projects from the previous construction season, isolated restoration
measures in the parkway tend to re-occur the following spring which require separate budget
funds. Construction division staff will re-inspect all previous year capital projects and utilize
this project funding to address any follow-up restoration measures before transferring parkway
maintenance responsibilities back to the adjacent residents and the Public Works Department.
Natural Resource Project Construction $221,000
This project includes the implementation of new natural resource projects based upon the
approved Plan for Nature in Glenview. Village staff seeks grants and projects are recommended
for funding with matching CIP revenues. For 2010, two Section 319 grants have been applied
for. Grant funding was awarded for construction of stream bank stabilization at the Downtown
East Bank which has been eroding over the past few years. The East Bank project work involves
regrading, stabilizing, and planting the streambank at West Fork Green with native species. The
second project, awaiting feedback on the applied for IEPA permit, involves a second phase of
retrofitting turf-lined detention basins to a natural native lined planting scheme to promote
pollution reduction, recharge groundwater and provide opportunities for public education. The
basins are located near Vantage Lane, Keenan Lane, and Highland Lane. For 2011, the Natural
Resources Commission is working on a implementation plan supporting the approved Plan for
Nature in Glenview which will be briefed to the Village Board upon completion.
PROJECT LISTING 2010 DETAIL -CONTINUED
Village of Glenview 2010 Annual Budget
148
ANCILLARY PROJECTS–CONTINUED
Rain Garden Program $15,000
This is a continuation of a program started in FY 2007 to partially subsidize the cost of
installation of rain gardens on private residential properties in order to mitigate storm water
runoff and provide water quality improvements. Residents with an existing drainage issue would
submit an application along with a proposed landscaping plan. If the plan has a drainage benefit
and a proper planting plan, they would qualify for the Village to reimburse them 50% of the
project costs up to $1,000 upon final inspection. This program assists the Village in meeting
portions of requirements under the National Pollution Discharge Elimination System (NPDES)
program which is an unfunded federal mandate.
Techny Trail (Glen to Downtown) $450,000
This project includes completion of thenext proposed leg of the Techny Trail system. This will
extend the existing shared use path completed along Lehigh with the Glen into Downtown
Glenview adjacent to the new Library. This project is supported by an approved CMAQ grant in
the amount of $360,000, and construction, upon Board approval, will be coordinated with the
Library’s construction.
Storm Sewer Relining $70,000
Storm sewer relining is a cost-effective rehabilitation program that lines sewers without requiring
excavating and extends the life of the sewer. These funds are for use in non-street specific areas
throughout the Village.
Storm Water Task Force $5,050,000
The Village’s 2009 Storm Water Task Force process identified $7,150,000 in “Quick-Win”
projects that could be completed in 2010 and 2011 to help reduce flooding risk within the
Village. Of that scope, $5,050,000 is proposed to be expended in 2010 to complete the following
scopes of work:
East of Harms Sanitary System Improvements -$2,950,000
Cost-sharing Programs -$600,000
Local Infrastructure Storm Sewer Improvements -$1,500,000
WATER SYSTEM PROJECTS
Water Design $60,000
This line item includes the design of water main-only project design within the five-year CIP.
Water Main Breaks $50,000
Water main breaks that occur randomly with roadway reconstruction projects are hard to plan, and
budget, for on a project-level. As such, this separate budget item within the Water CIP has been
identified to cover these costs as they occur.
Water Main Lining $635,000
Following completion and evaluation of the Tanglewood water main project in 2008, the IEPA has
now approved water main lining as a tool. Staff is identifying high-priority water main lining
projects for 2010 and will brief the Board upon completion. Also, a long-term strategy for the use of
lining is being developed.
PROJECT LISTING 2010 DETAIL -CONTINUED
Village of Glenview 2010 Annual Budget
149
SANITARY SEWER PROJECTS
Sanitary Sewer Television Inspections $100,000
This project will televise sections of sanitary sewer throughout the Village to assist in prioritizing
future capital improvement projects primarily withroad reconstruction programs. Some
additional high-concern sanitary televising is also included as directed by Public Works.
Sanitary Relining $509,500
Sanitary sewer lining is a cost-effective rehabilitation program that lines sewers without
requiring excavating and extends the life and performance of the sewer. This lining is non-
project related work.
NORTH MAINE UTILITIES
Infrastructure Projects $334,400
Projects are based on the North Maine Master Plan and prioritized and approved by the Village
Board.
THE GLEN
Surveying $5,000
Completion of the Glen Master Plan will require all parcels to be subdivided and utility
easements place over all final infrastructure locations. This budget also incorporates additional
surveying required for the Navy Disposition Parcel, possible Gallery Park transfer and Catellus
Site marketing.
Geographic Information System $50,000
The Village has received several volumes of as-built engineering documents for both public and
private developments in the Glen. This information must be integrated into the Village road and
utility maps. The integration began in 2006,but the majority of the work will be completed
between 2008 and 2012 asall subdivisions and improvements are accepted by the Village.
Development Department Fees $21,168
Village staff has estimated the cost of engineering plan review and inspection fees related to the
installation of public infrastructure atThe Glen and have carried it as a cost to the project.
Environmental Review Commission (ERC) Environmental Plan Set Review $7,500
This budget includes possible ERC plan review of projects adjacent to the Air Station Prairie.
Supplemental Mitigation Plantings $5,000
This project consists of possible required mitigation plantings necessary at the Air Station Prairie
in 2009.
PROJECT LISTING 2010 DETAIL -CONTINUED
Village of Glenview 2010 Annual Budget
150
THE GLEN-CONTINUED
PedestrianConnection Construction $60,000
This project includes the construction of a pedestrian connection from Cambridge to the Air
Station Prairie (South of Compass). This project will be coordinated with the Compass Road
South METRA lot construction.
Wetland Mitigation Permits $20,000
The Village has provided off-site wetland mitigation as part of The Glen Master Plan including
Air Station Prairie, Gallery Park, Baxter Parcel (along Chestnut Avenue),and The Grove. The
majority of the mitigation project work is located in an outlet structure inNorth Meadow to
increase wetland hydrology.
Gallery Park Sign Program $70,000
This project includes design and construction of gateway, way-finding, and interpretive signs for
Gallery Park. Staff has proposed a phased program that is commencing with the gateway signs
that will be located at major park entrances and will inform visitors regarding park rules, identify
landmarks such as washrooms and include an overall locationmap.
METRA -Compass Road South Lot $1,297,566
As ridership increases at The Glen of North Glenview, grant funding will be sought jointly with
METRA to develop this land-banked parking area on the west side of Lehigh Avenue and on the
south side of Compass Road for approximately 279 spaces. Construction is programmed to
commence in 2009 based on projected quantity of ridership. There will be 1,500 total spaces
upon completion of this lot, the Compass Road North Lot, and the North Glen Phase III Lot.
METRA -North Glen Lot Phase III $442,800
As ridership increases at The Glen of North Glenview, grant funding will be sought jointly with
METRA to develop this land-banked parking area on the west side of the tracks and east side of
Lehigh Avenue for approximately 123 spaces. The south lot is programmed for design and
construction in 2008/2009 and the north lot is programmed for design and construction in
2010/2011. There willbe1,500 total spaces upon completion of this lot, the Compass Road
North Lot, and the North Glen Phase III Lot.
Amtrak Relocation $500,000
This project will allow Amtrak to relocate their Glenview stop from Downtown to The Glen of
North Glenview Station. With the aide of state funding, this project includes upgrades at the
station to accommodate the move. This project will be a benefit to traffic in the downtown area
as the Amtrak trains currently block passage at Glenview Road and Dewes Street, when the train
is stopped at the station.
Patriot Boulevard and Independence Avenue Signalization $325,000
This project includes the signalization at Patriot Boulevard and Independence Avenue. Based on
the resident complaints regarding traffic at the four-way intersection, a preliminary traffic study
was completed by the traffic consultant, Robinson Engineering. The preliminary study verified
that the construction of the traffic signal is warranted and potentially a candidate for Congestion
Mitigation and Air Quality (CMAQ)grant funding. This project is scheduled for design in 2009
and construction in 2010.
PROJECT LISTING 2010 DETAIL -CONTINUED
Village of Glenview 2010 Annual Budget
151
THE GLEN–CONTINUED
Construction Fence $5,000
Temporary construction fence rental for public projects.
Chestnut Avenue Infrastructure $250,000
Complete construction ofChestnut Avenue to extend and match the Toll Brothers site plan for
parcel 4. Toll Brothers will complete the construction as part of their development and the
Village will pay for their share upon receipt of the invoice.
FACILITIES MANAGEMENT
Village Hall $658,000
Complete built-up roof replacement. Conduct leakage analysis and complete any necessary
remediation. Replacement of Finance and Development Departments ceiling tiles. Parking lot
repairs (MARS). Boardroom remodeling. Install generator for complete Village Hall back-up
power. Plumbing/piping replacement of hot and cold potable water lines (phased). Mammoth
AC system and airhandler are in need of replacement. 2010 Montreal protocol for refrigerant
phase out begins.A “green” roof will be bid as an alternative.
Inspections Annex $300,000
This facility to be removed. $200,000 for demolition cost and $100,000 for environmental
abatement. There could be an additional $200,000 to mitigate cellular leases if the antenna is
removed.
Support Services $20,000
This facility is to be removed.
Public Works –Phase I $134,000
This facility is the administration area at the Public Works campus. 2010 Montreal protocol for
refrigerant phase out begins. As such, HVAC system equipment needs replacement. Overhead
doors are identified for replacement. An automated gate system will be added to enhance safety
and security for the campus. Increased generator capacity will provide electrical supply to all
essential facility operations. Translucent panels which control solar heat gain deliver significant
savings to HVAC costs. These panels are starting to deteriorate and phasing for replacement will
begin in 2013.
Public Works –Phase II $78,000
This phase of the campus houses a restroom and fuel filling station, materials, equipment and the
Village’s road salt supply. Most exterior components including pedestrian doors are in need of
replacement and painting due to the corrosive salt material.
Public Works –Phase III $56,000
This phase of the campus is the main garage that houses the department’s vehicles, equipment,
materials, etc. Overhead doors require replacement as well as the epoxy quartz covering over the
concrete floor. 2010 Montreal protocol for refrigerant phase out begins. As such, HVAC system
components equipment has been identified as needing replacement. An automated gate system
and keyless door access system will be added to enhance safety and security for the campus.
Replacement of carbon monoxidesensors is required on a five year cycle.
PROJECT LISTING 2010 DETAIL -CONTINUED
Village of Glenview 2010 Annual Budget
152
FACILITIES MANAGEMENT–CONTINUED
Police Station $84,000
The majority of the Village’s servers are located at this facility. The building’s HVAC system is
inadequate. Replacement of carbon monoxide sensors and concrete sealing on a five year cycle.
Both sally port garage and evidence garage surfaces comprised of quartz epoxy flooring have an
estimated life cycle which is expected to end in 2014. This facility has approximately 125,000
square feet of asphalt which will require replacement in failed areas.
Fire Station 6 $19,000
Due to the anticipated downtown development program, this building’s life expectancy has been
reduced; therefore major projects have been minimized and will be prioritized accordingly. The
budget assumes the building will not be utilized beyond 2012.
Fire Station 8 $160,000
Items that make up the living and sleeping quarters, such as the variety of flooring, carpeting,
plumbing fixtures, wall coverings, are in need of repair or replacement. This remodeling will be
phased over several years. The exterior suffers from masonry and sealant deficiencies as well as
rusting of the metal fascia. Overhead door operator replacements will also be required. Fire
system panel is obsolete and will need to be replaced. 2010 Montreal protocol for refrigerant
phase out begins. As such, HVAC equipment has been identified for replacement.
Downtown Train Station $20,000
This station, built in the mid-1990’s, requires needed exterior element repairs. The exterior wood
benches positioned throughout the pedestrian platforms will eventually need to be replaced due
to weathering. Vinyl interior flooring is needed in non-public areas.
North GlenTrain Station $20,000
Brick paver cleaning and sealing is high priority in order to maintain life expectancy, which is
shortened by de-icing products. Metal beam work that supports the canopy structures are rusting
and need to be recoated. Brick pavers are showing signs of decay similar to what occurred at
Depot Street Metra Station; therefore replacement is scheduled for 2012.
North Glen Train Station Warming House $8,000
The ceiling mounted furnace is scheduled to be replaced. The need for tuck pointing is evident.
Rugen Sr. Pump Station $25,000
This reservoir houses 6 million gallons of potable water that is distributed throughout the
Village. The exterior of the building suffers from masonry spalling. Ventilation exhaust fans will
eventually need to be replaced due to their age.
ExecutivePump Station $220,000
Replacement of roof and supporting structures. Replacement of the top half of the tank including
supporting structure. If this facility is to be removed a $200,000 demolition cost is to be
expected. We are currently waiting on a Public Works evaluation of the water system to gauge
overall effect to the west side water distribution system.
PROJECT LISTING 2010 DETAIL -CONTINUED
Village of Glenview 2010 Annual Budget
153
FACILITIES MANAGEMENT–CONTINUED
Portage Run Pump Station $16,000
Replacement of roof system on building and tank rehabilitation. If this facility is to be removed
a $200,000 demolition cost is to be expected. We are currently waiting on a Public Works
evaluation of the water systemto gauge overall effect to the west side water distribution system.
Salt Dome $300,000
This facility will be built in 2010 at Community Park West. The new salt dome will be similar to
this salt dome. The capacity of this dome is 3,000tons. A $275,000 state grant has been
received for this facility.
Youth Services Trailer $20,000
This facility is to be removed.
PROJECT LISTING 5-YEAR TOTALS
Village of Glenview 2010 Annual Budget
154
CORE INFRASTRUCTURE 2010 2011 2012 2013 2014 TOTAL
Design
Roadway Design (Pavement Testing, IMS, Surveying)101,040 - - - - 101,040
Road Design Phase I - III 250,000 - - - - 250,000
Greenwood/West Lake Avenue Phase II - - - -
Storm Sewer TV Inspections Design 75,000 - - - - 75,000
Bridge and Retaining Wall Inspection and Assessment 11,760 - - - - 11,760
IMS Program Update 125,000 - - - - 125,000
Natural Resource Project Design 52,566 - - - - 52,566
Design Subtotal 615,366 814,838 502,855 502,855 502,855 2,938,769$
Road Resurfacing
Glenwood Avenue (Highland Terrace to East End)156,843 - - - - 156,843
Terrace Lane (Knollwood Lane to North End)155,880 - - - - 155,880
Terrace Lane (Glenview Road to Knollwood Lane)525,644 - - - - 525,644
Meadowlark Lane (Knollwood Lane to Terrace Lane)553,210 - - - - 553,210
Michael Lane (Barbary Lane to Joanne Drive)166,752 - - - - 166,752
Bonnie Glen Lane (Bonnie Glen Court to Elizabeth Lane)88,042 - - - - 88,042
Bonnie Glen Lane (Hawthorne Lane to Bonnie Glen Court)195,650 - - - - 195,650
Bonnie Glen Court (Bonnie Glen Lake to West End)48,912 - - - - 48,912
Bonnie Glen Lane (Canterbury lane to Hawthorne Lane) 97,824 - - - - 97,824
MARS Asphalt 116,676
MARS Concrete 260,000
Road Resurfacing Subtotal 2,365,434 1,745,663 1,630,539 3,921,380 1,208,779 10,871,795$
Road Reconstruction
Pfingsten Road w CD’s (Glenview Road to Union Pacific Tracks)3,348,358 - - - - 3,348,358
Indian Road (Wilmette Avenue to Glenview Road)1,147,917 - - - - 1,147,917
Beverly Lane (Hunter Road to Juniper Street)210,916 - - - - 210,916
Carousel Drive (Crestwood Drive to Crestwood Drive)1,203,055 - - - - 1,203,055
Barbary Lane (Michael Lane to Carousel Drive)260,123 - - - - 260,123
Briarford Lane (Carousel Drive to North CDS)199,933 - - - - 199,933
Windsor Road (Glenview Road to Central Road)1,038,560 - - - - 1,038,560
Polo Lane (Surrey Lane to Wagner Road)174,443 - - - - 174,443
Road Reconstructions Old Willow Road 2,800,000 0 0 0 0 2,800,000
Road Reconstruction Subtotal 10,383,305 4,061,799 4,592,179 3,166,590 6,072,803 28,276,676$
Ancillary Projects
Baxter Fence Installation - 140,000 - - - 140,000
Chestnut/Waukegan Intersection Construction - 2,150,230 - - - 2,150,230
Chestnut/Waukegan Legislative Initiatives - 1,125,000 - - - 1,125,000
Crack Sealing 100,000 100,000 100,000 100,000 100,000 500,000
Glenview/Greenwood Intersection Construction 3,184,400 - - - - 3,184,400
Glenview/Greenwood Legislative Intiatives for Parking Mitigation 425,000 - - - - 425,000
Golf/Shermer Intersection Construction 261,000 - - - - 261,000
Greenwood/West Lake Avenue Construction - - 4,683,368 - - 4,683,368
Inspectional Serivces for Construction 368,000 235,000 225,000 252,000 258,000 1,338,000
Milwaukee Avenue Roadway Construction - - - 200,000 - 200,000
Miscellaneous Restoration 40,000 43,200 48,384 56,125 67,351 255,060
Natural Resource Project Construcation 221,000 116,000 124,000 124,000 124,000 709,000
Rain Garden Program 15,000 15,000 15,000 15,000 15,000 75,000
Techny Trail (Glen to Downtown) 450,000 - - - - 450,000
Centennial Trail along West Lake Ave. Construction - - 644,000 - - 644,000
Waukegan Road Short - Term IDOT Permit Project 761,500
Storm Sewer Relining 70,000 100,000 100,000 128,000 268,800 666,800
Storm Water Task Force 5,050,000 2,000,000
Ancillary Projects Subtotal 10,945,900 6,024,430 5,939,752 875,125 833,151 16,806,858$
Water System Projects
Water Design 60,000 - - - - 60,000
Water Main Breaks 50,000 50,000 50,000 50,000 50,000 250,000
Water Mains - - 850,000 1,125,000 130,000 2,105,000
Water Main Lining 635,000 994,000 1,070,000 1,100,000 1,100,000 4,899,000
Church and Glenview Roads Water Main Upsizing - 666,200 - - - 666,200
Water System Projects Subtotal 745,000 1,710,200 1,970,000 2,275,000 1,280,000 7,980,200
Sanitary Sewer Projects
Sanitary Sewer Television Inspections 100,000 100,000 100,000 100,000 100,000 500,000
Sanitary Relining 509,500 200,000 122,000 985,000 156,000 1,972,500
Sanitary Sewer Projects Subtotal 609,500 300,000 222,000 1,085,000 256,000 2,472,500
TOTAL CORE INFRASTRUCTURE USES 25,664,505 14,656,930 14,857,325 11,825,950 10,153,588 77,158,298$
PROJECT LISTING 5-YEAR TOTALS -CONTINUED
Village of Glenview 2010 Annual Budget
155
NORTH MAINE UTILITIES 2010 2011 2012 2013 2014 TOTAL
Infrastructure Projects Based on the Master Plan 334,400 684,491 711,870 740,345 769,959 3,241,065$
TOTAL NORTH MAINE USES 334,400 684,491 711,870 740,345 769,959 3,241,065
THE GLEN 2010 2011 2012 2013 2014 TOTAL
Surveying 5,000 5,000 5,000 0 0 15,000
Geographic Information System 50,000 50,000 50,000 0 0 150,000
Development Department Fees 21,168 235,815 0 234,811 94,135 585,929
ERC Environmental Plan Set Review 7,500 0 0 0 0 7,500
Supplemental Mitigation Plantings 5,000 0 0 0 0 5,000
Ped. Connection Constr. (Cambridge to Catellus Prairie; S' of Compass)60,000 0 0 0 0 60,000
Wetland Mitigation Permits 20,000 0 0 0 0 20,000
Sign Program 70,000 0 0 0 0 70,000
Compass Road North Lot 0 55,622 556,220 0 0 611,842
Compass Road South Lot 1,297,566 0 0 0 0 1,297,566
North Glen Station Lot Phase III 442,800 0 0 0 0 442,800
Amtrak Stop-Relocation / Warming Shelter 500,000 0 0 0 0 500,000
Navy Housing Retention Pond Stormwater Connection 0 200,000 1,800,000 0 0 2,000,000
Stormwater Control Devices 0 40,000 0 0 800,000 840,000
Road Reconstruction Willow Road Overpass 0 0 100,000 0 0 100,000
Patriot Blvd. & Independence Signalization 325,000 0 0 0 0 325,000
Resurfacing Patriot Blvd. [S' & Mid Sections], Chestnut and
W' Lake Ave [E' Section]0 0 3,289,043 0 0 3,289,043
Resurfacing Patriot Blvd. [N' Section], W' Lake Ave [W' Section]0 0 0 2,228,386 0 2,228,386
Chestnut North of Chestnut Square 0 0 0 0 182,571 182,571
Fence Projects 5,000 0 0 0 0 5,000
Chestnut Avenue Infrastructure by Toll Brothers Dev. 250,000 0 0 0 0 250,000
TOTAL GLEN USES 3,059,034 586,437 5,800,263 2,463,197 1,076,706 12,985,637
FACILITIES MANAGEMENT 2010 2011 2012 2013 2014 TOTAL
Village Hall 658,000 86,000 337,000 52,000 38,000 1,171,000
Former Police Station/Inspection Annex 300,000 0 0 0 0 300,000
Support Services 20,000 0 0 0 0 20,000
Capital Projects 0 0 0 0 5,000 5,000
Public Works Ph I 134,000 116,000 0 188,000 256,000 694,000
Public Works Ph II 78,000 20,000 32,000 5,000 20,000 155,000
Public Works Ph III 56,000 89,000 11,000 22,000 14,000 192,000
Police Station 84,000 15,000 0 41,000 140,000
Fire Station 6 19,000 10,000 0 0 0 29,000
Fire Station 7 0 0 0 0 0 0
Fire Station 8 160,000 50,000 32,000 64,000 18,000 324,000
Fire Station 13 0 0 25,000 14,000 21,000 60,000
Fire Station 14 0 0 31,000 0 30,000 61,000
Gallery Park North Pavilion 0 0 0 0 30,500 30,500
Gallery Park South Pavilion 0 0 0 0 30,500 30,500
Gallery Park Well House 0 0 0 0 6,500 6,500
Downtown Train Station 20,000 10,000 10,000 0 10,000 50,000
North Glen Train Station 20,000 0 10,000 126,500 48,000 204,500
North Glen Warming House 8,000 6,000 0 5,000 0 19,000
West Lake Pump Station 0 0 0 3,000 10,000 13,000
Rugen Sr. Pump Station 25,000 20,000 0 25,000 0 70,000
Rugen Jr. Pump Station 0 0 0 0 10,000 10,000
Laramie Pump Station 0 3,000 20,000 0 0 23,000
Executive Pump Station 220,000 374,000 0 0 0 594,000
Portage Run Pump Station 16,000 0 434,000 0 0 450,000
Heatherfield Lift Station 0 7,000 0 0 0 7,000
Salt Dome 300,000 0 0 0 0 300,000
Youth Services Trailer 20,000 0 0 0 0 20,000
TOTAL FACILITIES MANAGEMENT USES 2,138,000 806,000 942,000 504,500 588,500$ 4,979,000$
TOTAL 2009-2013 CAPITAL IMPROVEMENT PROGRAM 31,195,939$ 16,733,858$ 22,311,458$ 15,533,992$ 12,588,753$ 98,364,000$
VILLAGE OF GLENVIEW
DEBTMANAGEMENT
DEBT MANAGEMENT
Village of Glenview 2010 Annual Budget
156
The Capital Improvement Program section described how the Villageprovided for its
infrastructure needs. It was noted that operating revenues were the primary source for CIP
projects. This ‘pay-as-you-go’ financing plan works well for smaller projects that can be paid
out of current revenues. However, when large capital projects are planned, they are often greater
than the capacity of annual revenue sources. When this happens the Village will use long-term
bonds as a source to finance capital projects that provide the necessary resources immediatelyto
provide quality improvements for the community.
Long-Term Bonds
Much like bank financing, the Village sells bonds on the open market to secure enough proceeds
to pay for a project. With a ready source of cash, the Village can complete a large project
without the cash-flow concerns of using ‘pay-as-you-go’. Again, like bank financing, the bonds
must be repaid over time, at market driven interest rates. These payback terms are spread based
on the flow of revenue and can range from five to twenty years or more.
There are several reasons why bond financing is the most attractive source of capital. The first
reason is that bond financing carries a lower risk; municipal governments can pledge revenue
streams for bond repayment creating lower interest rates. The second reason municipal bonds are
attractive to investors isbecause of favorable income tax treatments of bond interest payments.
Interest rates are fixed at the time of the bond sale;providing the Village with a known payment
schedule. Servicing this debt becomes part of the operating budget along with operational
capital needs. As noted in the Fund Information section,the Village maintains a Debt Service
Fund, which is used to account for payment of the debt. Monies are transferred intofrom other
operating funds that can now pay over time for a costly project rather than trying to set aside
monies until sufficient resources are available.
Most governments have been active in the bond market for years, especially with low long-term
rates. The Village of Glenview is no exception. This bond financing to pay for capital projects
is especially prevalent in fast-growing areas, such asthe “Glen.”
Bond Types
There are different types of bonds used depending on the type of project and its anticipated
repayment funding. A description of the bond types and their use by the Village follows.
General Obligation Bonds
This type of bond relies on property tax financing rather than current operating revenues.
Because of Glenview’s status as a ‘home rule’ community,voter approval isnot required before
the issuance of these types of bonds. However, because of the Board of Trustees policy to
maintain a constant dollar tax levy,any funds collected to repay this type of debt reduces the
amount of available tax dollars to fund on-going operations.
DEBT MANAGEMENT–CONTINUED
Village of Glenview 2010 Annual Budget
157
Bond Types –Continued
Revenue Bonds
These bonds are similar to general obligation bonds except thatthey do not have the support of
local property tax base forrepayment. Instead, a source of revenue related to the project is
pledged for repayment of the bonds. A typical revenue bond is related to the Water Fund. The
User Charges of the Water Fund can be pledged for repayment of the bonds, as it is a reliable
source of revenue. Debt service payments would then claim priority for spending from the fund
until the bonds were repaid. The Village does not currentlyuse thistype of bond;however, it
can be used if the need should arise.
Special Service Area Bonds
Special Service Area financing is a special bonding arrangement for capital improvements in
limited areas of the Village. This debt is authorized by the property owners of the area and
secured by assessments paid by those property owners. The Village retains an obligation to pay
should those assessments fail to meet the obligations of the bond; however, the Village then
retains title to the property should that unlikely failure occur. The Village does, and will
continue to use,special service area financing.
Village of Glenview Debt
The Village of Glenview’s dedication to providing quality service is the foundation for the
Village taking on debt. Below is a ten-year history of the Village’s borrowing,broken down by
the repayment source each year.
Village of Glenview
Ten Year History of Long-Term Debt
(Principal Outstanding Only)
$-
$20
$40
$60
$80
$100
$120
$140
$160
$180
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
Millions
Property Taxes Enterprise Funds Glen Redevelopment Funds
* Source: Village of Glenview Finance Department Records
DEBT MANAGEMENT–CONTINUED
Village of Glenview 2010 Annual Budget
158
Village of Glenview Debt –Continued
The Village currently has borrowed $193,595,000 through thirteen bonds and one note payable.
The Village’s current outstanding debt amounts to:
Principal $141,188,909
Interest 27,970,651
Total $169,159,560
This outstanding principalrepayment is through 2024 and is paid through multiple sources,
including:
Total
Long-Term
Debt
$22,315,000 $12,683,909 $106,190,000 $141,188,909
Glen
Redevelopment
FundsTaxes
Property Enterprise
Funds
A listing of the Village’s current debt and repayment plan are located in the debt service
requirements to maturity section.
Impact of Debt Service
Much like the impact of capital projects, debt service payments are derived from the same
general revenues that are used for operations. A balance must be achieved between operational
needs, debt requirements and capital expenditures to staywithin the limitations of annual
revenues. Each year, the Board of Trustees and staff work carefully to assure this balance.
To guide the Village in maintaining a healthy balance between operational need, debt
requirements and capital; the Village uses severalindicators. These indicators include;
percentage of debt per Equalized Assessed Valuation (EAV), debt per capita, debt per personal
income, and the Village’s bond rating.
The first threekeyindicators measure the health of the local economy and provide a perspective
of the Village’s ability to repay debt. Debt represents leverage against the local economy and
these indicators show the health of the economy and its ability to bear responsibility for the
retirement of the debt. The final indicator, the bond rating, utilizes each of the other indicators
and provides an overall grade of theVillage and its ability to assume debt.
There are no set standards for the threeguidelines because each community has a different set of
circumstances. Communities that are growing must fund infrastructure projects before
development can occur and will have higher debt burdens until businesses and people move-in,
allowing the local economy to bear the cost of the improvements. Mature communities have
aging infrastructure and redevelopment projects that can drive the costs of capital expenditures
up for periods of time, but once completed allowsthe debt to be absorbed over time into the
broader tax base.
DEBT MANAGEMENT–CONTINUED
Village of Glenview 2010 Annual Budget
159
Impact of Debt Service–Continued
The best way to analyze the information isto take a global view and determine if the Village has
a strong local economy, the ability to pay for debt over the local-term, and if there are
mechanisms in place to pay for these improvements. For instance, one of the indicators below,
debt as a percentage of equalized assessed valuation (EAV) shows that the Village’s percentage
of 4.847%.This falls outside of Moody’s average range of 3.00 –4.00%, however once you
remove Glen Redevelopment Project related debt, the percentage falls to 1.202%.This indicates
a healthy debt burden because once the Glen Redevelopment Project is completed;this property
will become part of the broader Village tax base. Looking at the debt over a period of time
allows the evaluation of any major fluctuations in debt burden for the Village and can provide a
view of major project undertaken by the Village.
Percentage of Debt per Equalized Assessed Valuation (EAV)
The first majorindicator is the percentage of debt per EAV. The chart below shows this ratiofor
Village debt with Glen related debt and without Glen related debt. The Village is a home-rule
municipality and therefore has no legal debt limit whereas non-home rule communities have a
debt limit of 8.625% of EAV (ILCS Chapter 24/8-5-1). The Village’s total current debtas a percent
of EAV is 4.847%, below the standard for non-home rule communities. This indicator is
important because once the Glen TIF is completed property andthe Glen becomes part of the
total EAV and will drive down this percentage rate.
Village of Glenview
Percentage of Debt per Equalized Assessed Valuation (EAV)
0.000%
1.000%
2.000%
3.000%
4.000%
5.000%
6.000%
7.000%
8.000%
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
With Glen Related Debt Without Glen Related Debt
* Source:Cook County Clerk’s Office and Village of Glenview Finance Department Records
Debt per Capita
The second major indicator is debt per capita. This indicator shows the ability of the Village to
spread the cost of debt across the population. If the debt perperson is too high, then it could be
difficult for the Village to carry the debt without finding additional sources of revenue.
Currently,the Village’s debt per capita is $3,177with Glen related debt and $788 withoutGlen
related debt.
DEBT MANAGEMENT–CONTINUED
Village of Glenview 2010 Annual Budget
160
Impact of Debt Service–Continued
$-
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
Village of Glenview
Total Debt Per Capita
With Glen Related Debt Without Glen Related Debt
* Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records
Percentage of Debt per Personal Income
The third major indicator is the percentage of debt per personal income. This indicator shows the
strength and stability of the local tax base. If this percentage is too high, then the local residents
may not be able to bear the burden of additional debt. Currently, with Glen related debt the ratio
is 7.32% and without Glen related debt the ratio is 1.82%.
Village of Glenview
Total Debt Per Personal Income
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
7.00%
8.00%
9.00%
1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008
With Glen Related Debt Without Glen Related Debt
* Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records
Bond Rating
The final indicator of the Village’s overall financial health and ability to bear the burden of debt
is the Village’s bond rating. A positive bond rating provides assurance to investors and will
allow the Village to attain favorable interest rates when borrowing. The Village of Glenview
continues to receive outstanding bond ratings; Moody’s Investor Service issued the Village an
Aaa rating during the last Village bond issuance. This rating is indicative of the Village’s debt
capacity, ability to pay debts and the Village’s stable fiscal management.
DEBT MANAGEMENT–CONTINUED
Village of Glenview 2010 Annual Budget
161
Impact of Debt Service–Continued
Outstanding Debt
This table lists the Village’s outstanding debt at December 31, 2008(the latest audited
information available):
4.88%
5.00%
4.25%
4.50%
3.50%
4.35%
2.05%
3.10%
1.30%
3.85%
2.00%
4.00%
3.50%
4.70%
3.50%
3.75%
3.75%$10,000,000
4.70%$27,940,000
3.50%
3.75%
4.80%
5.00%
CPN 1997
System
Improvements
North Maine Water
and Sewerage Fund 4.94%$2,850,000 2019 $1,794,439
Notes Payable
Debt Title Purpose
Source of
Repayment Interest Rate(s)
Date of
Maturity
Authorized
Issue
Principal
Outstanding
GO Bond Taxable
Series 2006B
GO Bond Taxable
Series 2007B
Infrastructure
Improvements
North Maine Water
and Sewerage Fund 2016 $1,200,000 $1,065,000
GO Bond Series of
2007A
Infrastructure
Improvements
Waterworks and
Sewerage Funds 2016 $5,000,000 $4,525,000
Purchase of Navy
Housing Units
Land Sales Fund
(Capitalized Proceeds)
2009 $27,940,000
GO Bond Series of
2006A
Glen Development Glen Redevelopment
Project Revenues
2018 $10,000,000
GO Bond Series of
2005 Refunding
Glen Redevelopment
Project Revenues 2018 $10,000,000 $10,000,000
GO Bond Series of
2004B
New Police
Headquarters Facility
Property Tax Levy
(Debt Service)2024 $22,315,000 $22,315,000
GO Bond Series of
2004A Glen Development
Glen Redevelopment
Project Revenues 2014 $25,000,000 $23,925,000
GO Refunding Bond
Series of 2003B
System
Improvements Wholesale Water Fund 2012 $1,955,000 $860,000
GO Refunding Bond
Series of 2003A
Infrastructure
Improvements
North Maine Water
and Sewerage Fund;
Glen Redevelopment
Project Revenues; SSA
#36 and SSA #37 2017 $9,990,000 $4,354,470
$41,800,000 $21,000,000
GO Bond Series of
2001 Glen Development
Debt Service Fund via
GNAS Redevelopment
Project Revenues 2012
GO Bond Series of
1998B Glen Development
Debt Service Fund via
GNAS Redevelopment
Project Revenues 2018 $24,400,000 $13,325,000
General Obligation and Corporate Purpose Bonds
CPBS 1997
System Purchase and
Improvements
North Maine Water
and Sewerage Fund 2017 $6,175,000 $85,000
DEBT SERVICE REQUIREMENTS TO MATURITY
Village of Glenview 2010 Annual Budget
162
Date of Issue August 15, 1997
Date of Maturity December 1, 2009
Authorized Issue $6,175,000
Interest Rates 4.875%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at American National Bank and Trust Company of Chicago
Source of Revenue for Repayment North Maine Water and Sewer Fund
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Fiscal
Year
Ending
Dec. 31 Interest Totals June 1 Amount Dec. 1 Amount
2009 $85,000$4,144$89,144 2009$2,072 2009$2,072
Principal
Corporate Purpose Bond Series 1997
Requirements Interest Due on
DEBT SERVICE REQUIREMENTS TO MATURITY –
CONTINUED
Village of Glenview 2010 Annual Budget
163
Date of Issue September 2, 1997
Date of Maturity September 1, 2019
Authorized Issue $2,850,000
Interest Rates 4.942%
Interest Dates September 1
Principal Maturity Date September 1
Payable at North Suburban Public Utility, Overland Park, Kansas
Source of Revenue for Repayment North Maine Water and Sewer Fund
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Fiscal
Year
Ending
Dec. 31 Interest Totals
2009 $126,691 $88,686 $215,377
2010 132,952 82,425 215,377
2011 139,523 75,854 215,377
2012 146,419 68,958 215,377
2013 153,655 61,722 215,377
2014 161,249 54,128 215,377
2015 169,219 46,158 215,377
2016 177,582 37,795 215,377
2017 186,359 29,018 215,377
2018 195,569 19,808 215,377
2019 205,221 10,143 215,364
$1,794,439 $574,695 $2,369,134
Principal
Corporate Purpose Notes Series 1997
Requirements
DEBT SERVICE REQUIREMENTS TO MATURITY –
CONTINUED
Village of Glenview 2010 Annual Budget
164
Date of Issue January 1, 1999
Date of Maturity December 1, 2018
Authorized Issue
Interest Rates 4.250% - 4.500%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at American National Bank and Trust Company of Chicago
Source of Revenue for Repayment Special Tax Allocation Fund
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Fiscal
Year
Ending
Dec. 31 Interest Totals June 1 Amount Dec. 1 Amount
2009 $1,870,000$597,756$2,467,756 2009$298,878 2009$298,878
2010 1,955,000 515,474 2,470,474 2010 257,737 2010 257,737
2011 2,050,000 427,500 2,477,500 2011 213,750 2011 213,750
2012 1,450,000 335,250 1,785,250 2012 167,625 2012 167,625
2013 1,000,000 270,000 1,270,000 2013 135,000 2013 135,000
2014 1,000,000 225,000 1,225,000 2014 112,500 2014 112,500
2015 1,000,000 180,000 1,180,000 2015 90,000 2015 90,000
2016 1,000,000 135,000 1,135,000 2016 67,500 2016 67,500
2017 1,000,000 90,000 1,090,000 2017 45,000 2017 45,000
2018 1,000,000 45,000 1,045,000 2018 22,500 2018 22,500
$13,325,000 $2,820,980 $16,145,980 $1,410,490 $1,410,490
Principal
General Obligation Bond Series 1998B
Requirements Interest Due on
$24,400,000
DEBT SERVICE REQUIREMENTS TO MATURITY –
CONTINUED
Village of Glenview 2010 Annual Budget
165
Date of Issue August 1, 2001
Date of Maturity December 1, 2012
Authorized Issue
Interest Rates 3.500% - 4.350%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at American National Bank and Trust Company of Chicago
Source of Revenue for Repayment Special Tax Allocation Fund
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Fiscal
Year
Ending
Dec. 31 Interest Totals June 1 Amount Dec. 1 Amount
2009 $5,000,000$879,250$5,879,250 2009$439,625 2009$439,625
2010 5,000,000 679,250 5,679,250 2010 339,625 2010 339,625
2011 5,500,000 473,000 5,973,000 2011 236,500 2011 236,500
2012 5,500,000 239,250 5,739,250 2012 119,625 2012 119,625
$21,000,000 $2,270,750 $23,270,750 $1,135,375 $1,135,375
Principal
General Obligation Bond Series 2001
Requirements Interest Due on
$41,800,000
DEBT SERVICE REQUIREMENTS TO MATURITY –
CONTINUED
Village of Glenview 2010 Annual Budget
166
Date of Issue April 1, 2003
Date of Maturity December 1, 2017
Authorized Issue
Interest Rates 2.050% - 3.100%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at American National Bank and Trust Company of Chicago
Source of Revenue for Repayment North Maine Water and Sewer Fund
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Fiscal
Year
Ending
Dec. 31 Interest Totals June 1 Amount Dec. 1 Amount
2009 $334,573$130,754$465,327 2009$65,377 2009$65,377
2010 444,281 121,990 566,271 2010 60,995 2010 60,995
2011 458,938 108,682 567,620 2011 54,341 2011 54,341
2012 473,551 94,970 568,521 2012 47,485 2012 47,485
2013 488,127 80,842 568,969 2013 40,421 2013 40,421
2014 505,000 66,300 571,300 2014 33,150 2014 33,150
2015 525,000 51,150 576,150 2015 25,575 2015 25,575
2016 545,000 34,874 579,874 2016 17,437 2016 17,437
2017 580,000 17,980 597,980 2017 8,990 2017 8,990
$4,354,470 $707,542 $5,062,012 $353,771 $353,771
Principal
General Obligation Refunding Bond Series 2003A
Requirements Interest Due on
$9,990,000
DEBT SERVICE REQUIREMENTS TO MATURITY –
CONTINUED
Village of Glenview 2010 Annual Budget
167
Date of Issue April 1, 2003
Date of Maturity December 1, 2017
Authorized Issue
Interest Rates 1.300% - 3.850%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at American National Bank and Trust Company of Chicago
Source of Revenue for Repayment Wholesale Water Fund
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Fiscal
Year
Ending
Dec. 31 Interest Totals June 1 Amount Dec. 1 Amount
2009 $205,000$30,712$235,712 2009$15,356 2009$15,356
2010 210,000 24,152 234,152 2010 12,076 2010 12,076
2011 220,000 16,802 236,802 2011 8,401 2011 8,401
2012 225,000 8,662 233,662 2012 4,331 2012 4,331
$860,000 $80,328 $940,328 $40,164 $40,164
Principal
General Obligation Refunding Bond Series 2003B
Requirements Interest Due on
$1,955,000
DEBT SERVICE REQUIREMENTS TO MATURITY –
CONTINUED
Village of Glenview 2010 Annual Budget
168
Date of Issue August 1, 2004
Date of Maturity December 1, 2014
Authorized Issue
Interest Rates 2.000% - 4.000%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at Wells Fargo Bank, N.A., Chicago
Source of Revenue for Repayment Special Tax Allocation Fund
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Fiscal
Year
Ending
Dec. 31 Interest Totals June 1 Amount Dec. 1 Amount
2009 $1,775,000$882,476$2,657,476 2009$441,238 2009$441,238
2010 2,050,000 829,226 2,879,226 2010 414,613 2010 414,613
2011 1,800,000 762,600 2,562,600 2011 381,300 2011 381,300
2012 2,125,000 701,850 2,826,850 2012 350,925 2012 350,925
2013 7,925,000 623,226 8,548,226 2013 311,613 2013 311,613
2014 8,250,000 330,000 8,580,000 2014 165,000 2014 165,000
$23,925,000 $4,129,378 $28,054,378 $2,064,689 $2,064,689
Principal
General Obligation Bond Series 2004A
Requirements Interest Due on
$25,000,000
DEBT SERVICE REQUIREMENTS TO MATURITY –
CONTINUED
Village of Glenview 2010 Annual Budget
169
Date of Issue August 1, 2004
Date of Maturity December 1, 2024
Authorized Issue
Interest Rates 3.500% - 4.700%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at Wells Fargo Bank, N.A., Chicago
Source of Revenue for Repayment Property Taxes
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Fiscal
Year
Ending
Dec. 31 Interest Totals June 1 Amount Dec. 1 Amount
2009 $1,015,000$930,576$1,945,576 2009$465,288 2009$465,288
2010 1,050,000 895,050 1,945,050 2010 447,525 2010 447,525
2011 1,100,000 858,300 1,958,300 2011 429,150 2011 429,150
2012 1,150,000 818,426 1,968,426 2012 409,213 2012 409,213
2013 1,175,000 773,862 1,948,862 2013 386,931 2013 386,931
2014 1,225,000 726,862 1,951,862 2014 363,431 2014 363,431
2015 1,275,000 677,862 1,952,862 2015 338,931 2015 338,931
2016 1,325,000 626,862 1,951,862 2016 313,431 2016 313,431
2017 1,375,000 573,862 1,948,862 2017 286,931 2017 286,931
2018 1,450,000 517,488 1,967,488 2018 258,744 2018 258,744
2019 1,500,000 456,588 1,956,588 2019 228,294 2019 228,294
2020 1,575,000 392,838 1,967,838 2020 196,419 2020 196,419
2021 1,650,000 323,932 1,973,932 2021 161,966 2021 161,966
2022 1,725,000 251,332 1,976,332 2022 125,666 2022 125,666
2023 1,825,000 173,706 1,998,706 2023 86,853 2023 86,853
2024 1,900,000 89,300 1,989,300 2024 44,650 2024 44,650
$22,315,000 $9,086,846 $31,401,846 $4,543,423 $4,543,423
Principal
General Obligation Bond Series 2004B
Requirements Interest Due on
$22,315,000
DEBT SERVICE REQUIREMENTS TO MATURITY –
CONTINUED
Village of Glenview 2010 Annual Budget
170
Date of Issue November 1, 2005
Date of Maturity December 1, 2018
Authorized Issue
Interest Rates 3.500% - 3.750%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at Wells Fargo Bank, N.A., Chicago
Source of Revenue for Repayment Glen Redevelopment Projects
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Fiscal
Year
Ending
Dec. 31 Interest Totals June 1 Amount Dec. 1 Amount
2009 $- $374,938$374,938 2009$187,469 2009$187,469
2010 - 374,938 374,938 2010 187,469 2010 187,469
2011 25,000 374,938 399,938 2011 187,469 2011 187,469
2012 700,000 374,062 1,074,062 2012 187,031 2012 187,031
2013 1,275,000 347,812 1,622,812 2013 173,906 2013 173,906
2014 1,375,000 300,000 1,675,000 2014 150,000 2014 150,000
2015 1,475,000 248,438 1,723,438 2015 124,219 2015 124,219
2016 1,600,000 193,124 1,793,124 2016 96,562 2016 96,562
2017 1,725,000 133,124 1,858,124 2017 66,562 2017 66,562
2018 1,825,000 68,438 1,893,438 2018 34,219 2018 34,219
$10,000,000 $2,789,812 $12,789,812 $1,394,906 $1,394,906
Principal
General Obligation Refunding Bond Series 2005
Requirements Interest Due on
$10,000,000
DEBT SERVICE REQUIREMENTS TO MATURITY –
CONTINUED
Village of Glenview 2010 Annual Budget
171
Date of Issue December 1, 2006
Date of Maturity December 1, 2018
Authorized Issue
Interest Rates 3.750%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at Wells Fargo Bank, N.A., Chicago
Source of Revenue for Repayment Glen Redevelopment Projects
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Fiscal
Year
Ending
Dec. 31 Interest Totals June 1 Amount Dec. 1 Amount
2009 $- $375,000$375,000 2009$187,500 2009$187,500
2010 - 375,000 375,000 2010 187,500 2010 187,500
2011 - 375,000 375,000 2011 187,500 2011 187,500
2012 - 375,000 375,000 2012 187,500 2012 187,500
2013 - 375,000 375,000 2013 187,500 2013 187,500
2014 - 375,000 375,000 2014 187,500 2014 187,500
2015 2,350,000 375,000 2,725,000 2015 187,500 2015 187,500
2016 2,450,000 286,876 2,736,876 2016 143,438 2016 143,438
2017 2,550,000 191,250 2,741,250 2017 95,625 2017 95,625
2018 2,650,000 99,376 2,749,376 2018 49,688 2018 49,688
$10,000,000 $3,202,502 $13,202,502 $1,601,251 $1,601,251
Principal
General Obligation Bond Series 2006A
Requirements Interest Due on
$10,000,000
DEBT SERVICE REQUIREMENTS TO MATURITY –
CONTINUED
Village of Glenview 2010 Annual Budget
172
Date of Issue December 1, 2006
Date of Maturity December 1, 2009
Authorized Issue
Interest Rates 4.700%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at Wells Fargo Bank, N.A., Chicago
Source of Revenue for Repayment Glen TIF District
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Fiscal
Year
Ending
Dec. 31 Interest Totals June 1 Amount Dec. 1 Amount
2009 $27,940,000$1,313,180$29,253,180 2009$656,590 2009$656,590
Principal
General Obligation Bond Taxable Series 2006B
Requirements Interest Due on
$27,940,000
DEBT SERVICE REQUIREMENTS TO MATURITY –
CONTINUED
Village of Glenview 2010 Annual Budget
173
Date of Issue December 15, 2007
Date of Maturity December 1, 2016
Authorized Issue
Interest Rates 3.500% - 3.750%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at Wells Fargo Bank, N.A., Chicago
Source of Revenue for Repayment Glenview Water Fund and Glenview Sewer Fund
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Fiscal
Year
Ending
Dec. 31 Interest Totals June 1 Amount Dec. 1 Amount
2009 $500,000 $162,132$662,132 2009$81,066 2009$81,066
2010 515,000 142,462 657,462 2010 71,231 2010 71,231
2011 535,000 124,438 659,438 2011 62,219 2011 62,219
2012 550,000 105,712 655,712 2012 52,856 2012 52,856
2013 575,000 86,462 661,462 2013 43,231 2013 43,231
2014 600,000 66,338 666,338 2014 33,169 2014 33,169
2015 615,000 45,338 660,338 2015 22,669 2015 22,669
2016 635,000 23,812 658,812 2016 11,906 2016 11,906
$4,525,000 $756,694 $5,281,694 $378,347 $378,347
Principal
General Obligation Bond Series 2007A
Requirements Interest Due on
$5,000,000
DEBT SERVICE REQUIREMENTS TO MATURITY –
CONTINUED
Village of Glenview 2010 Annual Budget
174
Date of Issue December 15, 2007
Date of Maturity December 1, 2016
Authorized Issue
Interest Rates 4.800% - 5.000%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at Wells Fargo Bank, N.A., Chicago
Source of Revenue for Repayment North Maine Water and Sewer Fund
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Fiscal
Year
Ending
Dec. 31 Interest Totals June 1 Amount Dec. 1 Amount
2009 $135,000 $51,972$186,972 2009$25,986 2009$25,986
2010 135,000 45,494 180,494 2010 22,747 2010 22,747
2011 135,000 39,012 174,012 2011 19,506 2011 19,506
2012 135,000 32,534 167,534 2012 16,267 2012 16,267
2013 135,000 25,984 160,984 2013 12,992 2013 12,992
2014 130,000 19,370 149,370 2014 9,685 2014 9,685
2015 130,000 12,934 142,934 2015 6,467 2015 6,467
2016 130,000 6,500 136,500 2016 3,250 2016 3,250
$1,065,000 $233,800 $1,298,800 $116,900 $116,900
Principal
General Obligation Bond Series 2007B
Requirements Interest Due on
$1,200,000
VILLAGE OF GLENVIEW
GLENVIEW PUBLIC LIBRARY
COMPONENT UNIT
VILLAGE OF GLENVIEW
GLENVIEW PUBLIC LIBRARY –COMPONENT
UNIT
Village of Glenview 2010 Annual Budget
175
2009 2010
2007 2008 Projected Adopted
Actual Actual Actual Budget
Beginning Fund Balance $3,255,438 $3,740,616 $2,116,312 $2,310,817
Revenues
Local Taxes 5,211,647 3,948,022 5,616,037 5,740,000
Fees and Fines 64,881 82,918 76,500 67,500
Charges for Services 73,620 54,143 54,000 49,200
Intergovernmental 651,900 688,290 536,807 736,998
Investment Income 174,764 93,172 30,900 21,000
Other/Miscellaneous 18,023 13,664 13,700 15,700
Total Revenues 6,194,835 4,880,209 6,327,944 6,630,398
Other Sources
None - - - -
Total Other Sources - - - -
Total Revenues and Other Sources 6,194,835 4,880,209 6,327,944 6,630,398
Total Funds Available for Appropriations 9,450,273 8,620,825 8,444,255 8,941,215
Expenditures
Personnel 3,804,106 4,134,909 4,578,767 4,694,693
Contractual Services 559,016 635,587 591,940 630,790
Commodities 751,768 765,079 685,208 684,170
Other Operating Costs 114,570 75,070 68,887 127,690
Total Operating Costs 5,229,460 5,610,646 5,924,801 6,137,343
Capital Outlay 167,940 219,843 208,637 196,050
Total Expenditures 5,397,401 5,830,489 6,133,438 6,333,393
Other Uses
Transfers 312,262 674,027 - -
Total Uses 312,262 674,027 - -
Total Expenditures and Other Uses 5,709,663 6,504,516 6,133,438 6,333,393
Ending Fund Balance 3,740,616 2,116,312 2,310,817 2,607,822
Ending Fund Balance as a Percent of
Total Subsequent Yr Total Expenditures 64.16%34.50%36.49%37.78%
Operating Levy Estimates 4,000,000 5,515,000 5,650,000
Annual Operating Levy % Increase 2.45%
Debt Service Levy - - 494,676
Total Levy 4,000,000 5,515,000 6,144,676
Annual Total Levy % Increase 11.42%
Operations Fund
Fund Balance Statement
VILLAGE OF GLENVIEW
GLENVIEW PUBLIC LIBRARY –COMPONENT
UNIT
Village of Glenview 2010 Annual Budget
176
2009 2010
2008 Projected Adopted
Actual Actual Budget
Fund 810 Friends of the Library
Beginning Fund Balance 252,722 261,718 266,592
Revenues
Investment Income 8,996 5,600 2,000
Expenditures
Contractual Services - 726 726
Transfer to Building Fund - - 261,718
Ending Fund Balance 261,718 266,592 6,148
Fund 815 Wavering Gift
Beginning Fund Balance 75,929 78,334 80,834
Revenues
Investment Income 2,405 2,500 2,000
Expenditures
Transfer to Building - - 78,334
Ending Fund Balance 78,334 80,834 4,500
Fund 820 Gift
Beginning Fund Balance 119,489 122,960 125,718
Revenues
Investment Income 4,991 3,000 5,000
Expenditures
Contractual Services 1,520 242
Transfer to Building 122,960
Ending Fund Balance 122,960 125,718 7,758
Gift Funds
Fund Balance Statement
VILLAGE OF GLENVIEW
GLENVIEW PUBLIC LIBRARY –COMPONENT
UNIT
Village of Glenview 2010 Annual Budget
177
2009 2010
2008 Projected Adopted
Actual Actual Budget
Fund 825 Capital Contribution
Beginning Fund Balance 39,753 431,737 488,507
Revenues
Donations 385,729 49,820 -
Investment Income 6,255 6,950 9,000
Expenditures
Transfer to Building Fund - - 493,583
Ending Fund Balance 431,737 488,507 3,924
Fund 835 Watson Gift
Beginning Fund Balance 130,507 138,416 140,416
Revenues
Investment Income 7,959 2,000 500
Expenditures
Miscellaneous 50 - -
Transfer to Building Fund - - 138,416
Ending Fund Balance 138,416 140,416 2,500
Gift Funds - Continued
Fund Balance Statement
Summary of Transfers to Building Fund:
-Fund 810 Friends of Library 261,718
-Fund 815 Wavering Gift 78,334
-Fund 820 Gift 122,960
-Fund 825 Capital Contribution 493,583
-Fund 835 Watson 138,416
Total Transfer to Building Fund 1,095,011
VILLAGE OF GLENVIEW
GLENVIEW PUBLIC LIBRARY –COMPONENT
UNIT
Village of Glenview 2010 Annual Budget
178
2009 2010
2008 Projected Adopted
Actual Actual Budget
Fund 830 Special Reserve
Beginning Fund Balance 298,262 945,140 881,640
Revenues:
Investment Income 10,862 16,500 15,000
Transfer in from Operating 674,027 - -
Expenses:
Equipment Purchases 38,011 80,000 342,050
Ending Fund Balance 945,140 881,640 554,590
Fund 845 New Building
Beginning Fund Balance (350,391) (1,513,375) 17,986,169
Revenues:
Investment Income
Contributions from Primary Gov't 233,295 200,237 1,000,000
Bond Proceeds - 26,300,000 -
Transfer in from Gift Funds - - 1,095,011
Expenses:
Capital Outlay-Building 1,396,279 7,000,693 20,081,180
Transfer to Building Fund - - -
Ending Fund Balance (1,513,375) 17,986,169 -
Fund 850 Debt Service 2009A Bonds
Beginning Fund Balance - - (506,234)
Revenues:
Property Tax - - 494,676
Contributions from Primary Gov't - - 1,484,028
Expenses:
Bond Payments - 506,234 1,419,181
Ending Fund Balance - (506,234) 53,289
Special Reserve, Building and Debt Service Funds
Fund Balance Statement
VILLAGE OF GLENVIEW
BUSINESS PLAN
BUSINESS PLAN OVERVIEW
Village of Glenview 2010 Annual Budget
179
The Village of Glenview’s Business Plan modelis based on a performance measurement
foundation. In April 2008, Village staff worked to establish guidelines for the Village to utilize
in the development of a Business Plan.
The first stage of the Business Plan Development isthe setting of Village-wide goals, which are
called “Ideals”in the chart below. Ideals are often derived from the Village’s mission statement
or vision statement. In the second stage, specific objectives are developed at the departmental
level;these items are called “Ideas,” which set plans to enact the Village Ideals. The third stage is
the establishment of “Actions,” which are the detailed steps taken by Village staff to achieve the
Ideas. The final stage of the Business Plan is evaluating if the Actions and Ideas are achieving the
Village-wide Ideals. The Village utilizes Performance Measures, which are the glue that helps to
link all of the Business Plan elements together.
Performance Measures actas indicatorsof performance throughout the Village. These measures
describe theperformance of particular service elements through the use of metrics. Metrics
function by setting a goal for a service element over a specified time period and then assessing
the service element at the end of that time period. The result of this assessment is the service
level gap, which is the difference between the target and result. Essentially, performance
measures are ascoreboard to record all the hits and missesof Village-wide performance.
Example
Indicator:Cost to Resurface a Street Mile
Goal:$200.00
Result:$215.00
Gap:($ 15.00)
The above gap of ($ 15.00) shows that the Village has not met its goal of $200.00 as the cost to
resurface a street mile. Therefore, the Village will address the service gap in the following years
Business Plan by evaluating the Idea and developing new or modifying current Actions.
Ideals Action
s
Idea
s
Performance
Measure
BUSINESS PLAN OVERVIEW –Continued
Village of Glenview2010 Annual Budget
180
Performance Measures
Performance Measures report on four types of information:
Input
Amount of resources, financial or otherwise, used for a specific program or service,
Output
Quantity or units of service or product that is being provided,
Outcome
The results being received about the products and services provided,
Efficiency
Measure the cost (dollars and employee hours) per unit of output or outcome.
Business Plan Process
Prior to 2009, the Business Plan cycled from July 1 to June 30. In2009, theBusiness Plan will
be extended to18 monthsto bring the cycle parallel with the Village’s budget year, which goes
from January 1 to December 31, and then will continue, in a 12 month rotation. The current
year’s business planning startedwith the development of the Village Manager’s annual goals.
These goals arethen tasked to specific departmentsfor inclusion in their annual goals. In
addition to the Village Manager taskedgoals, departments develop new annual goals. New goals
generally have a specific start and end date. An example of a new goal is the establishment of a
Joint Communication Center. Once the center is established, this goal is no longer needed and is
marked completed. Both the tasked goals and new annual goals are in addition to departmental
core goals. Core goals are ongoing projects or functions and each year the performance measures
and actions are reviewed.An example of a core goal is annual winter operations, including de-
icing and snow plowing, performed by the Public Works Department.
Note:
The BusinessPlan is a relatively new process for the Village,thus there will be continual
enhancements to the process in the following years,until the kinksare workedout. With each
year that the Business Plan is in place, a longer chain of history is builtand a continuous
performance improvement system will be created. For this document, there will be many
performance measures that show N/A (not applicable)for previous years, this is because
particular processesand performance measures hadnot been establishedyet.
BUSINESS PLAN
Village of Glenview 2010 Annual Budget
181
Village Manager’s Office
GOAL #1
Provide courteous, prompt and efficient service to enhance the level of resident and customer satisfaction.
ACTION STEPS
Provide timely information updates to the Village Board.
Catalog and preserve Village ordinances, resolutions, agreements and Village Board meeting
minutes.
Respond to requests for information with expediency and accuracy.
Educate Administrative staff on new FOIA law to insure compliance with requests for
information.
Facilitate special event coordination.
Revise Special Event Application to make more user friendly and to incorporate use of the
Amphitheatre at Gallery Park.
GOAL #2
Establish and promote collaborative labor-management relationships.
ACTION STEPS
Negotiate and execute a multi-year agreement with the Police Department bargaining unit.
Negotiate and execute a multi-year agreement with the Public Works Department bargaining unit.
Re-negotiate and execute a multi-year agreement with the Fire Department bargaining unit.
Negotiate and execute a multi-year agreement with the Dispatch bargaining unit.
GOAL #3
Ensure all Village departments strive to achieve established goals by managing business plans and budgets.
ACTION STEPS
Manage creation of department director business plans, department director work plans and
project lists.
Monitor departments' progress on business plans, work plans and project lists.
Oversee budget development process, ensuring quarterly reports are provided by the Finance
Department to the Village Board.
GOAL #4
Ensure that the Village Board is provided with the necessary forums and information to create the Village
Manager's goals.
ACTION STEPS
Coordinate the Village Board's annual visioning session and provide all necessary preparatory
reports and supporting commentary for this session.
Coordinate the Village Board's annual goal-setting retreat and provide all necessary preparatory
reports and supporting commentary for this retreat.
BUSINESS PLAN –Continued
Village of Glenview 2010 Annual Budget
182
Village Manager’s Office –Continued
GOAL #5
Manage traffic related issues to maintain high levels of public safety and quality of life in the Village
ACTION STEPS
Provide timely review of all traffic-related concerns that are beyond the purview of the Police
Department's traffic division.
Determine the appropriate education, enforcement, engineering and/or policy solutions for all
concerns.
Work with the appropriate Villagedepartment(s) to implement education, enforcement,
engineering and/or policy solutions for all concerns, receiving approval from the Village Board
whenever necessary.
Research and develop a report concerning red-light cameras.
Develop Traffic Committee web page to help residents understand the purpose and powers of the
committee as well as help facilitate the reporting of traffic concerns and complaints.
GOAL #6
Facilitate optimal responses to emergency service calls and provide high-quality dispatch services to external
and internal customers.
ACTION STEPS
Dispatch appropriate resources on emergency service calls.
Continue to implement cross-training and update the dispatch procedures manual to prepare all
dispatchers to handle medical, police and fire calls in a confident and professional manner.
Communicate regularly with internal and external customers about their needs and satisfaction.
Research, deploy and actively maintain an external customer satisfaction tracking tool.
Negotiate and execute a multi-year agreement with the Dispatch bargaining unit.
Process 90% of Future calls within two minutes.
Obtain scores of 90% or better on EMD calls.
GOAL #7
Establish and promote collaborative labor-management relationships.
ACTION STEPS
Negotiate and execute a multi-year agreement with the Dispatch bargaining unit.
GOAL #7
Seek additional agencies to join Glenview Public Safety Dispatch -on a continual basis.
ACTION STEPS
Develop marketing strategies and materials to promote Glenview Public Safety Dispatch.
Development and execution of capital infrastructure enhancements.
GOAL #8
Prepare Glenview Public Safety Dispatch for emergency situations.
ACTION STEPS
Glenview Public Safety Dispatch becomes a member of the Emergency Response Taskforce
(TERT).
Develop and implement Fire Station 6 as back-up center for Dispatch Center.
Update and redesign Dispatch training manual.
BUSINESS PLAN –Continued
Village of Glenview 2010 Annual Budget
183
Village Manager’s Office –Communications
GOAL #1
Support the communications goals and action steps of each Department/Division’sBusiness Plan; the Village
Manager and Board of Trustees.
ACTION STEPS
Review VM goals; incorporate relevant action steps into Communications work plan.
Review all Department/Division business plans; incorporate relevant action steps into
Communications work plan.
Meet routinely with President to respond to communications needs.
GOAL #2
Ensure that existing communications vehicles (internal and external) continue to effectively meet the Division’s
mission as well as the communications goals of other Departments, the Village Manager and the Board of
Trustees.
ACTION STEPS
Produce E-Glenview & In the Loop each week.
Collaborate with HR re updating the EIC to ensure timely information.
Expand EIC capacity to provide information/include on-line form submission.
Continue expanding capacity of GVTV to produce programming focusing on Village initiatives.
Handle the technical operations of GVTV; cover all meetings as requested; respond to requests
from other organizations for coverage.
Ensure that key information is disseminated to press.
Produce ten issues of the Village Report.
Produce printed materials –resident handbook (Q1 ’10); other pieces as requested by
Departments/Divisions.
Ensure that information on the public website is relevant and timely.
Redesign/rebuild public website to enhance user experience, usefulness, professional look.
Coordinate, or support, communications forums such as the All Staff Meetings, Board Retreat,
etc.
Coordinate 2010 Telephone Resident Satisfaction Survey.
Play an active role in a range of community initiatives and organizations (Character Counts,
Glenview Values, Glenview Communicators).
GOAL #3
Effectively manage range of projects as assigned by the Village Manager's Office.
ACTION STEPS
With Wellness Committee,implement Village-wide Wellness Program.
Manage bi-monthly Board report coordination process.
Research feasibility of Volunteer Program.
Assist with development of annual Business Plan.
With Economic Development Coordinator, design and launch Green Recognition Program for
local businesses.
BUSINESS PLAN –Continued
Village of Glenview 2010 Annual Budget
184
Village Manager’s Office –Economic Development
GOAL #1
Encourage the retention and attraction of businesses which provide significant stability to the Village's revenue
base while maintaining consistency with community planning and development goals.
ACTION STEPS
Maintain Economic Development page on Village's website, including CoStar commercial property
vacancy listing.
Prepare site-specific demographic analyses for parcels in order to facilitate developmentor broker
interest.
Contact commercial real estate brokers, shopping center managers, and developers to solicit vacancy
listings and promote ongoing use of the Village's website.
Conduct retention meetings for the purpose of maintaining long-term presenceof significant revenue
generating businesses and a diverse business mix.
Coordinate with other departments to respond to business owners' and property owners' questions,
issue, or needs for Village assistance.
Make recommendations to the Village Board forfinancial assistance in retaining or attracting
businesses which contribute to the long-term revenue stability of the Village.
Attend regional tradeshows and professional development events: host a booth at ICSC's Illinois deal-
making sessions.
Process applications for Cook County incentive programs; bring to BOT for review as appropriate.
Maintain regular communication with Glenview hotels regarding membership in Chicago's North
Shore Convention & Visitors Bureau.
Attend monthly Chamber of Commerce meetings.
GOAL #2
Promote development and redevelopment of commercial property in Glenview in downtown, Milwaukee
Avenue, Waukegan Road, and in other areas of community priority.
ACTION STEPS
Meet with property owners of parcels specifically identified in the Downtown, Milwaukee
Avenue, or Waukegan Road plans as areas of high priority for redevelopment.
Cooperatively work with Development Department to contact owners regarding incentivizing
curb cuts as recommended in Waukegan Road Plan.
Send promotional packets to developers regarding opportunities identified in Waukegan Road
Plan.
Facilitate interaction between property owners for the purpose of encouraging redevelopment of
sites.
Facilitate commercial interest with the goal of disposition / redevelopment of Village-owned
parcels (e.g. Dominick's, Fire Station 6, Navy land).
Coordinate with other Village departments to evaluate any commercial proposals for the Navy
Land that arise from the RFP process.
Coordinate with ProLogis in their efforts to attract a corporate user for the remaining
undeveloped parcel in the Prairie Glen corporate campus.
Support property owners' efforts to attract new commercial development to the Culligan and
Avon sites.
Coordinate bi-weekly meetings of the Development Team.
Establish a shared, cumulative contacts list and commercial property vacancy list to be utilized by
the Development Team.
BUSINESS PLAN –Continued
Village of Glenview 2010 Annual Budget
185
Village Manager’s Office –Human Resources and Risk
GOAL #1
Provide professional development and learning opportunities to enhance employee skills and abilities, as well as
provide career development.
ACTION STEPS
Conduct Supervisor 201 program for previous Supervisor 101 participants.
Conduct Supervisor 301 program for previous Supervisor 201 participants.
Initiate Customer Service Training Program for Supervisors.
Explore two-tiered Education Assistance Program for supervisors as well as stipends for
accredited continuing education classes for non-degree seeking employees.
Conduct Round II of Emerging Leaders Program.
GOAL #2
Ensure the Village maintains a competitive and cost-effective compensation plan to attract and retain quality
employees.
ACTION STEPS
Work with IPBC to develop a cost-competitive long-term employee health insurance strategy that
provides continued value to employees.
GOAL #3
Enhance employee understanding of Village's wage/benefits package and policies.
ACTION STEPS
Develop a year-end total compensation summary statement (i.e. "Hidden Paycheck") for
employees.
Develop weekly newsletter articles that educates employees on various benefits and/or policies.
Develop a formalized New Employee Orientation Program.
GOAL #4
Improve HR data processing efficiency and reporting accuracy through continued automation of MUNIS.
ACTION STEPS
Implement on-line benefits openenrollment via SharePoint in partnership with Support Services.
Assist with implementation of Personnel Actions module in MUNIS.
Develop formal protocols for recording and tracking workers comp, light duty, and FMLA time.
Partner with Support Services on the implementation of Phase II HR Modules (on-line applicant
tracking, personnel file maintenance, employee training tracking, etc.).
GOAL #5
Continue to provide value added services that enable Village Departments to meet their goals and objectives.
ACTION STEPS
Develop a 3-yr Human Resources Strategic Plan.
Implement Village-wide Employee Satisfaction Survey.
Conduct Comprehensive Update of Board of Fire and Police Commission Regulations in
partnership with Fire and Police Department staff.
BUSINESS PLAN –Continued
Village of Glenview 2010 Annual Budget
186
Village Manager’s Office –Human Resources and Risk -Continued
GOAL #6
Maintain and enhance the Village's risk management function and loss prevention programs in order to minimize
the frequency and severity of loss.
ACTION STEPS
Create a core loss prevention training curriculum.
Research risk management best practices and continue to formalize policies and procedures,
including (but not limited to), settlement authority, safety incentive, risk self-assessment, and
recordkeeping.
Develop RFP for Occupational Health Services.
Research and assess outsourcing the administration of retiree/COBRA insurance.
Coordinate risk management and safety audits.
Conduct annual actuarial RFP and perform a self-insurance analysis to determine a short-term
and long-term risk financing plan.
Analyze historical risk-associated costs and develop benchmarks to measure effectiveness of
programs.
Administrative Services
GOAL # 1
Manage the Village's accounts to ensure compliance with applicable regulations and adoption of best practices.
ACTION STEPS
Review accounts receivable from billing to collections procedures and apply best practices.
Review internal control and segregation of duties for accounting procedures.
Update/enhance procedures manual so it is reconciled to department practice.
Perform quarterly general ledger account and monthly cash account reconciliations.
Improve and document overall cash and investment procedures including consolidation of cash
and savings accounts, monitoring cash flow and investment activity, and evaluation of banking
services.
Develop a comprehensive annual audit checklist and calendar.
Continue to improve grant management procedures.
Continue to streamline payroll import of data and minimize output of custom forms and custom
reports.
GOAL # 2
Improve policies and procedures to continue to improve the management of the Village's capital improvement
funding and track capital assets.
ACTION STEPS
Refine the Special Service Area (SSA) policy to address financing and administrative practices.
Coordinate with Capital Projects to obtain final cost information for Special Service Area projects
and distribute prepayment options to residents and filing with Cook County.
Update Glen Tax Increment Financing Performa (Q1) and TIF Management and Retirement Plan
(Q2).
Coordinate with Financial Advisor to issue bonds and file with Cook County for Real Estate Tax
inclusion.
Reconcile capitalized asset database with Certified Annual Financial Report.
Prepare initial budget amendment for project life budgeting.
Monitor cash flow and investments for 2009 Library bond issue.
BUSINESS PLAN –Continued
Village of Glenview 2010 Annual Budget
187
Administrative Services –Continued
GOAL # 3
Budget to meet the Village's operating needs and management objectives while maintaining compliance with
applicable regulations and using best practices.
ACTION STEPS
Establish regular (quarterly) reviews of financials with departments and Village Board.
Support analysis of North Maine Utility System.
Continue to improve budget document for GFOA Distinguished Budget Award submission.
Monitor fund balance levels on a routine basis per Village policy.
Monitor the progress of new revenue sources adopted in most recent budget(s).
Producea Revenue Glossary.
Conduct annual review of enterprise fund rate models and component assumptions.
GOAL # 4
Improve utilization of integrated automated financial system to support the procurement of goods and services in
accordance with requirements and best practices.
ACTION STEPS
Track invoice payments processed against MUNIS purchase orders.
Commence centralizing procurement records and make contracts available in Village document
repository.
Revise purchasing document to separate into procedures manual (see Goal #1) and a policy
document.
Track prevailing wage act as it applies to Village procurements and ensure compliance.
GOAL # 5
Manage resolution center growth and monitor citizen response.
ACTION STEPS
Complete Department Service-level Agreements and establish routine review cycles.
Create call volume and citizen response reports.
Establish steps to move forward with a public launch of the resolution center.
Participate with Development in the Business License Renewals process.
GOAL #6
Manage customer service requests for information technology support.
ACTION STEPS
Continue to participate in the internal customer survey.
Improve workflow for user network and application changes.
Research and recommend tool to collect equipment repair and maintenance data history for
analysis.
Implement reports, reporting tools and reporting methodology to be used by the Village to
measure service levels.
Assess and recommend technology needs for migrating and relocating Village phone and data
services.
Establish routine training expectations and cycles for major enterprise applications.
Participate in testing GIS data import required for software upgrades in support of the New World
public safety enterprise application.
BUSINESS PLAN –Continued
Village of Glenview 2010 Annual Budget
188
Administrative Services –Continued
Begin to convert paper and digital public and private as-built street improvement and
development projects from 1998-2008 into GIS.
Upon Village approval of annual data use agreement with Cook County, import GIS base map
and property data, edge-match and update related databases.
Complete evaluation and recommend GIS data export standards for engineering design.
Continue GIS data development (backflow prevention devices, streetlights, Fire map books, CIP
planning, as-built).
GOAL #7
Guide the analysis, design and implementation of information assets leveraging projects across multiple
departments to support the technology goals of the Village.
ACTION STEPS
Plan staff software scheduling integration with MUNIS Time and Attendance.
Setup and test MUNIS Purchase Orders within key department users.
Setup and test MUNIS Fixed Assets within key department users.
Support Human Resources workflow automation of on-line open enrollment for benefits.
Implement Human Resources Phase II automated tasks (Personnel Actions, on-line applicant
tracking, personnel file maintenance and employee training tracking).
Recommend a plan to consolidate web-based customer service requests, facility requests,
complaints and work orders.
Research MUNIS contract management functionality.
Support the setup and installation of upgrades to the Supervisory Control and Data Acquisitions
system.
Support the setup and implementation of automated parking machines.
Support installation of Police in car video system.
GOAL #8
Govern Village information assets to control standards and ensure reliability and security.
ACTION STEPS
Incorporate survey responses to the annual update of the Technology Strategic Plan.
Research and draft data retention policy for electronic communications.
Complete final phase of server consolidation at Police Department Data Center.
Deliver an Information Technology Disaster Recovery Plan that reflects the Police Department
Data Center architecture and all critical Village applications.
GOAL #9
Manage technology to enable effective collaboration and communication.
ACTION STEPS
Develop standard operating procedure for Village-wide document scanning and indexing.
Develop request for proposals forVillage-wide document scanning and indexing.
Research method for users to easily migrate documents to the central Village document
repository.
Design, train and implement SharePoint workflow for Board Reports.
Evaluate technology enhancements for employeemobile computing.
Provide technology consultation for Village Web site project.
BUSINESS PLAN –Continued
Village of Glenview 2010 Annual Budget
189
Public Works
GOAL #1
Formalize documentation and increase safety consciousness through implementation of standard operating
procedures.
ACTION STEPS
Complete department wide Policy and Procedure Manual.
Develop plan to Implement and communicate SOP's.
Continue to develop, document and implement preventative maintenance programs.
GOAL #2
Increase Employee Knowledge through comprehensive training, including cross training.
ACTION STEPS
Implement Cross Training Program in January 2010.
Develop and implement multiyear training Schedule.
Develop tracking mechanism for training.
GOAL #3
Improve employee safety with comprehensive departmental risk management program.
ACTION STEPS
Hold monthly Safety Talk Brown Bag Lunches.
Conduct quarterly facility safety audit.
Conduct Tailgate Safety Talks.
GOAL #4
Improve Management Information through enhanced data collection and reporting mechanisms.
ACTION STEPS
Assist Support Services in the implementation of Purchase Orders.
Assist Support Services in the implementation of Asset Management.
Assist Support Services in the implementation of Work Orders.
Continue tracking and reviewing department budget on a quarterly basis.
Continue and improve upon the tracking of department outputs.
GOAL #5
Provide a high level of customer service to the residents and businesses in Glenview.
ACTION STEPS
Negotiate 2011-2013 Labor Management Contract.
Continue to perform service analysis.
Develop SLA with Development Department.
Develop SLA with Finance.
Update current SLA's including Fleet Services with rate calculation.
Explore opportunities to develop and document SLA's with customers and outside agencies.
Complete Cross Connection Program Development.
Begin Cross Connection Program Implementation.
BUSINESS PLAN –Continued
Village of Glenview 2010 Annual Budget
190
Public Works –Continued
GOAL #6
Effectively maintain the Village's fleet to ensure internal customers meet their operational goals.
ACTION STEPS
Implement electronic indirect time, inventory, and repair order entry by Mechanics.
Establish PW Vehicle Replacement Committee.
Police
GOAL #1
Implement the New World accident module allowing for immediate data transfer to State's data base.
ACTION STEPS
Coordinate, install and troubleshoot of new module.
Verify with State accuracy of data transfer.
Explore feasibility of installing in-car printers to facilitate exchange of information for citizen
convenience and better customer service.
GOAL # 2
Manage traffic related issues to maintainhigh levels of public safety and quality of life in the Village.
ACTION STEPS
Direct stationary patrol at hazardous locations to increase enforcement measures by 5% over
2009 figures.
Enhance traffic calming efforts by utilizing additional speed cart andspeed boards to expedite
servicing neighborhood concerns for traffic safety.
Continue our educational/enforcement efforts with Home Owners Associations, schools and
neighborhoods in an effort to enhance traffic safety and quality of life.
Increase school zone enforcements by 10% over 2009.
GOAL # 3
Utilize directed patrol to target identified community problems.
ACTION STEPS
Target quality of life traffic issues and ordinance violations in Sunset Village.
Target parks and schools with crime prevention efforts with emphasis on drug and alcohol
violations.
Target Glen Town Center to minimize youth disruptions.
GOAL # 4
Complete first contract with Fraternal Order of Police for Dispatch Center.
ACTION STEPS
Meet with Village Manager to establish Village practices
Meet with Fire, Police and Dispatch Center supervisors to establish priorities.
Direct negotiations with Fraternal Order of Police.
BUSINESS PLAN –Continued
Village of Glenview 2010 Annual Budget
191
Fire
GOAL # 1
Support and facilitate Phase 1 of a Glenview Fire Department Standard of Cover document following established
industry standards.
ACTION STEPS
Establish roles and responsibilities of Command Staff and line personnel.
Complete a review of the Glenview, Golf, and unincorporated areas covered by the GFD.
Complete a risk assessment of Station(s) 6 and13 fire management zones.
Measure system performance using historical data.
Adopt draft performance measures.
Introduce GIS in the planning process.
Evaluate and update New World reporting criteria to provide accurate response data.
GOAL #2
Provide for accurate and easily accessible building and property pre-fire plans.
ACTION STEPS
Research and evaluate current and available software for inputting building pre-fire data.
Evaluate current, on file pre-fire documents. Determine applicability and functionality towards
new system.
Purchase applicable CAD software for pre-fire plan drawings.
Roll out expectations and requirements for data collection.
Recruit shift personnel for data input of drawings.
GOAL #3
Provide support in a review process of administrative roles and responsibilities in the Fire Department. This
includes all programs and ensures compliance with basic governmental as well as agency policies.
ACTION STEPS
Recruit and assign shift Officers areas of responsibilities for the various review processes.
Review and update all job descriptions associated with the Fire Department
Implement, review and update the Fire Department Organizational Chart.
Implement a Fire Department Policy review program. Integrate Village Policies to assure
compliance.
Implement a Fire Department Standard Operating Procedure review program.
Begin the review process of the Police and Fire Commission Rules and Regulations.
BUSINESS PLAN –Continued
Village of Glenview 2010 Annual Budget
192
Development
GOAL #1
Provide timely and efficient inspections services.
ACTION STEPS
Conduct annual fire inspections for all low, medium and high target hazard occupancies. Provide
clear and concise inspection reports and if required schedule and conduct timely re-inspections.
Conduct inspections and testing of fire suppression systems for new occupancies to insure
compliance with adopted codes. Review all testing reports; identify deficiencies and schedule re-
inspections and re-testing as required.
Respond to and close complaints according to established protocols. Track and categorize types
of complaints.
Conduct the required number of health inspections. Take timely action to correct violations.
Conduct effective building inspections, provide clear and concise inspection reports and if
required schedule and conduct re-inspections. Track the number of inspections performed and
the number of violations on a weekly basis.
Review and/or re-review permit applications within established time frames. Provide clear and
understandable plan review comments. Track the number and types of plan reviews conducted
on a weekly basis.
Audit 10 each plan review/complaint file/inspections monthly to determine area of improvement.
Track number of inspections performed and critical violations.
GOAL #2
Enhance communication and increase theunderstanding of Department processes.
ACTION STEPS
Review and revise applications and handouts to ensure they are up to date and user-friendly.
Coordinate with Administrative Services on more user-friendly website.
Survey 30% of Commission regulatory approvals to determine areas of satisfaction/
improvements.
Increase community awareness of Inspectional Services through the development and
implementation of five educational programs, focus groups and workshops.
Regularly update website with current Commission information.
Conduct quarterly Chairman Consultation and a yearly visioning session with each regulatory
Commission to gauge areas for improvement and include implementation of such in Division
work plan.
Conduct an internal and Village Department wide survey to determine how effect Development is
in providing our core services.
GOAL #3
Provide for a more responsive staff by increasing employee knowledge and skills through training.
ACTION STEPS
Maintain database of minimum staff certifications/license requirements.
By employee, define types of cross training needed to increase efficiency.
Develop a department operating procedures handbook that sets forth standard practices and
protocols.
Define individual development plans for each employee.
Ensure staff regularly attends code seminars, annual code hearings, and local code association
meetings.
BUSINESS PLAN –Continued
Village of Glenview 2010 Annual Budget
193
Development –Continued
GOAL #4
Deliver efficient Planning Division work product.
ACTION STEPS
Review development proposals and coordinate the necessary regulatory review process.
Utilize and update 5yr Plan to effectively manage core functions and those initiatives prioritized
by Village Board.
Establish protocols using best management practices implement and measure performance for
current and long range planning.
Survey Village Board to aid in prioritizing the Planning Division work product for each year.
Monitor full-time 2-person+ planning internship program.
GOAL #5
Launch Crystal Reports and refine MUNIS processes to monitorcore department functions.
ACTION STEPS
Coordinate with Baecore on creation and implementation of Crystal Reports.
Complete Development Department MUNIS Templates.
Continue working on adding Canned Comments into MUNIS.
Work with Baecore to determine how to effectively produce Business License Renewals.
Capital Projects
GOAL #1
Manage the Village's three-year design process to ensure adequate information is available for the five-year CIP
planning process and seamless transition to the Construction Division for project delivery.
ACTION STEPS
Coordinate steps to commence Phase I Study for Chestnut Avenue widening project.
Ensure design meeting mailings go out on time and meetings held in 4th quarter. All meeting
materials posted to Village website.
Finalize Storm Water Task Force recommendations and develop implementation plan.
Conclude analysis of North Maine Utility System.
Assist the Development Department in coordinating the short-term recommendations of the
Waukegan Road Corridor Study with IDOT's resurfacing program.
Evaluate edge of pavement treatment versus various forms of curb and gutter and work review
the existing concrete road policy.
Consider releasing RFP for Navy Disposition Parcel.
Establish priorities and develop funding recommendations for: Storm Water, Downtown,
Milwaukee Corridor, and Waukegan Road.
Support VMO in working with legislators, Metra, and Amtrak officials to develop IGA
facilitating the relocation of the Amtrak station to The Glen of North Glenview.
Establish an aggressive bidding and awarding schedule to ensure commencement of all 2010 core
CIP projects by May 1, 2010.
Coordinate with Public Works for storm and sanitary televising.
Update RPI (Road Priority Index) for use in selecting road reconstruction projects for 2011-2015
CIP Planning.
BUSINESS PLAN –Continued
Village of Glenview 2010 Annual Budget
194
Capital Projects –Continued
Review and identify funding sources to ensure sufficient long-term funding for CIP and
maintenance of storm water related components.
Complete plans for final design of 2011 projects, preliminary design of 2012 projects and
conceptual design of 2013 projects.
Monitor and use existing programmed grant funds and apply for any pertinent grants or other
outside funding as available.
Coordinate Village projects with other agencies (IDOT, CCHD, Townships, ICC, METRA, etc.)
and vice-versa to ensure proper scheduling and allocating of CIP funds.
Continue monitoring Willow Road widening project.
Work with MWRD officials regarding regional storm water and sanitary sewer initiatives.
GOAL #2
Maintain and evaluate the Village's Project Manager Activities to ensure on-time and on-budget delivery of core
CIP projects while working in concert with Village residents.
ACTION STEPS
Track and evaluate web update use and response for 2009 core CIP projects.
Obtain Project Manager effectiveness surveys from major Contractors; evaluate areas for
improvement.
Adopt two construction policies (construction payout policy and website updates to enhance
resident outreach ) drafted during the last Business Plan cycle.
Coordinate with Finance to refine the Special Service Area policy to address financing and
administrative practices.
Closeout and submit all completed SSA projects.
Coordinate with Support Services and update Village website with entire 20010-2014 CIP in
conjunction with Village-wide web update.
Coordinate with the Public Works Department restoration and budget allotment follow-up in
spring 2010 for completed 2009 project.
Track and analyze contingency use for CIP projects.
Conduct 12 month warranty inspection on all 2009 Projects.
GOAL #3
Maintain and improve existing Village Facilities to ensure a high quality work environment for Village
employees and guests.
ACTION STEPS
Complete Facilities Strategic Plan.
Complete five-year Facilities CIP as part of Department's 2010-2014 CIP planning process.
Commence and complete quarterly "In the Loop" Facilities work-order summary reports.
Refine major inspection element lists for all Village facilities and related routine inspection
schedule.
Implement 25% of element list inspections noted above.
Improve internal prioritization and communication of daily work orders to provide 24-hour status
feedback to work requestor.
Evaluate with Support Services the possibility of deploying the MUNIS "Work Orders" Module
for Facilities.
If approved for use, aid Support Services in implementation of MUNIS "Work Orders" Module.
Establish policy for routine maintenance for use in developing 2011 Facilities Operating Budget.
VILLAGE OF GLENVIEW
BUDGET RESOLUTION
RESOLUTION NO. 09-171
A RESOLUTION ADOPTING AN ANNUAL BUDGET FOR THE VILLAGE OF
GLENVIEW FOR THE FISCAL YEAR COMMENCING JANUARY 1,2010 AND
ENDING DECEMBER 31, 2010
WHEREAS, the Village oCGlenview (the "Village") is a home rule municipality in accordance
with the 1970 Constitution of the State of Illinois;
WHEREAS, the corporate authorities of the Village in accordance with its powers as a
home rule municipality and in accordance with the applicable provisions of the Glenview
Municipal Code have provided for the preparation and adoption of an annual budget in lieu of
passage of an appropriations ordinance;
WHEREAS, the corporate authorities of the Village have determined that the fiscal year
of the Village shall coincide with the calendar year;
WHEREAS, the tentative budget for the Village for the fiscal year ending December 31,
2010, as prepared by the Budget Officer and submitted to the corporate authorities, was placed
on file in the Office of the Village Clerk on November 25, 2009, for public inspection as
provided by Statute; and
WHEREAS, pursuant to notice duly published in a newspaper of general circulation in
the Village on November 26, 2009, the corporate authorities held a public hearing on the 20 I 0
tentative annual budget on December 8, 2009.
NOW, THEREFORE BE IT RESOLVED BY THE PRESIDENT AND BOARD OF
TRUSTEES OF THE VILLAGE OF GLENVIEW, COOK COUNTY, ILLINOIS, THAT;
SECTION ONE: The foregoing recitals are incorporated herein as the fll1dings of the
corporate authorities.
SECTION TWO: The annual budget for the Village fllr the fiscal year beginning
January 1,2010 and ending December 31, 2010, a summary of which is attached hereto and
made a part hereof: is hereby approved and adopted as the Annual Budget for the Village of
Glenview for said fiscal year.
SECTION THREE: Within thirty (30) days following the passage of this resolution
there shall be tiled with the County Clerk of Cook County a copy thereof duly certified by the
Village Clerk, along with an Estimate of Revenues by source anticipated to be recei ved by the
Village in20 I 0 as certified by the Finance Director.
SECTION FOUR: The level of budgetary control, that is the level by which actual
expenditures cannot exceed the amount budgeted, is hereby established at the fund level.
Village of Glenview 2010 Annual Budget195
SECTION FIVE: This resolution shall be in full torce and effect ii'om and after its
passage and approval in the manner provided by law.
PASSED this 81h day of December, 2009.
AYES:
NAYS:
Britton Detlet's Karton Patterson White
Cuisinier
ABSENT: None
APPROVED by me this 81h day of December, 2009.
ATTEST:
'=Juif----
Todd Hileman, illage Clerk of the Village
of Glenview, Cook County, Illinois
i/ 'I) t¥Jc/t., l() l./DCIV-·fK.·'_.·,tL/C'lZ-....
Kerry D': Cummings, Village pfesicient of
the Village of Glenview, Cook County,
Illinois
Village of Glenview 2010 Annual Budget196
VILLAGE OF GLENVIEW
2009 TAX LEVYCALCULATION
2009 TAX LEVY CALCULATION
Village of Glenview 2010 Annual Budget
197
2009 Provision 2008
Proposed 2009 For Loss 2009 Final Per-
Levy 2009 Net Levy & Cost Proposed Extended centage
Fund Requirements Abatements Requirementsin Collection Levy Levy Change
Corporate $2,713,471 $0 $2,713,471 $81,404 $2,794,875$3,629,947 -23.01%
IMRF 1,602,033 0 1,602,033 48,061 1,650,094 1,426,252 15.69%
Police Pension 1,758,051 0 1,758,051 52,742 1,810,793 1,151,500 57.26%
Fire Pension 2,481,395 0 2,481,395 74,442 2,555,837 1,987,500 28.60%
Subtotal $8,554,950 $0 $8,554,950 $256,649 $8,811,599$8,195,199 7.52%
Debt Service
2001 Corporate Purpose Bonds 5,679,250 (5,679,250)0 0 0 0 0.00%
2003A Corporate Purpose Bonds 566,271 (566,271)0 0 0 0 0.00%
2003B Refunding Bonds 234,152 (234,152)0 0 0 0 0.00%
2004A Corporate Purpose Bonds 2,879,226 (2,879,226)0 0 0 0 0.00%
2004B Corporate Purpose Bonds 1,945,050 0 1,945,050 97,253 2,042,303 1,982,890 3.00%
2005 Refunding Bonds 374,938 (374,938)0 0 0 0 0.00%
2006A Corporate Purpose Bonds 375,000 (375,000)0 0 0 0 0.00%
2007A Corporate Purpose Bonds 659,632 (659,632)0 0 0 0 0.00%
2007B Corporate Purpose Bonds 180,494 (180,494)0 0 0 0 0.00%
2009D Refunding Bonds 1,979,292 (1,979,292)0 0 0 0 0.00%
2009E Refunding Bonds 745,391 (745,391)0 0 0 0 0.00%
Total Village Debt Service $15,618,696($13,673,646)$1,945,050 $97,253 $2,042,303$1,982,890 3.00%
Total Village Tax Levy $24,173,646($13,673,646)$10,500,000 $353,901$10,853,901$10,178,089 6.64%
Library Operations $5,650,000 $0 $5,650,000 $169,500 $5,819,500$5,680,450 2.45%
2009A Corporate Purpose Bonds $1,978,704 ($1,484,028)$494,676 $24,734 $519,409 $0 N/A
Total Library Tax Levy $7,628,704 ($1,484,028)$6,144,676 $194,234 $6,338,909$5,680,450 11.59%
COMBINED TOTAL LEVY $31,802,350 ($15,157,674)$16,644,676 $548,135 $17,192,810 $15,858,539 8.41%
NOTES:
(1) The EAV for 2009 is projected to increase by approximately 2% to $2,971,018,962
(2) Abatements will be funded from escrowed bond proceeds and transfers from other funds.
Village of Glenview
2009 Tax Levy Calculation
VILLAGE OF GLENVIEW
GLOSSARY OF TERMS AND COMMONLY USED
ACRONYMS
GLOSSARY OF TERMS
Village of Glenview 2010 Annual Budget
198
A
ABATEMENT:
A complete or partial cancellation of a levy imposed by a government. Abatements usually apply totax levies,
special assessments and service charges.
ACCOUNT:
A term used to identify an individual asset, liability, expenditure control, revenue control or fundbalance.
ACCRUAL BASIS OF ACCOUNTING:
A method of accounting that recognizes the financial effect of transactions,events and interfund activities when they
occur, regardless of the timing of related cash flows.
ACTIVITY:
A specificand distinguishable service performed by one or more organizational components of a government to
accomplish a function for which a government is responsible (e.g., police is an activity within the public safety
function).
ACTUAL:
The actual figures in the budget document are year-end audited totals for the fiscal year/s preceding the budget year.
ACTUARIAL/ACTUARY: A person or methodology that makes determinations of required contributions to
achievefuture funding levels that address risk and time.
ADDITIONS:
Term used to describe the increases in the net assets of fiduciary funds.
ADOPTED BUDGET:
The proposed budget as initially and formally approved by the Village Board.
AD VALOREM TAX:
A tax levied in proportion to the value of the property levied.
ALLOTMENT:
Portion of an annual or biennial budget appropriated to an interim period.
AMORTIZATION:
The reduction of debt through regular payments of principal and interest, of which the principalpayments are
sufficient to retire the debt instrument at a predetermined date known as maturity.
APPRAISED VALUE: To make an estimate of value, generally for the purpose of taxation.
APPROPRIATION:
An act or ordinance of the Village Boardallowing agencies and departments to incur obligationsand to make
payments out of a specific budget for specified purposes.
ARBITRAGE:
Investment earnings representing the difference between interest paid on the bonds and the interestearned on the
investments made utilizing the bond proceeds.
ASSESSED VALUE:
A valueset upon real estate or other property by a government, generally for the purpose oflevying taxes.
ASSETS:
Resources owned or held by a government ,which havemonetary value.
GLOSSARY OF TERMS –CONTINUED
Village of Glenview 2010 Annual Budget
199
A –Continued
AUDIT:
A comprehensive investigation of the manner in whichthe government’s resources were actually utilized. A
financial audit is a review of the accounting system and financial information to determine how government funds
were spent and whether expenditures were in compliance with the legislative body’s appropriations. A performance
audit consists of a review of how well the government met its stated goals.
B
BALANCED BUDGET:
Total expenditure allocations do not exceed total available resources.
BENEFITS:
Payments to which participants may be entitled under a pension plan, including pension, death and thosedue on
termination of employment.
BOND:
A written promise, generally under seal, to pay a specified sum of money called the face value, at a fixed timein the
future, called the date of maturity and carrying interest at a fixed rate, usually payable periodically.
BOND ANTICIPATION NOTE (BAN):
Notes issued by the Villageto obtain temporary financing for projects that willeventually be financed on a long-
term basis (and the BAN repaid) with bonds.
BOND REFINANCING:
The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions.
BONDED DEBT:
Debt for which general obligation bonds or revenue bonds are issued.
BUDGET:
A plan of financial operation embodying an estimate of proposed expenditures for a given period and theproposed
means of financing them. Used without any modifier, the term usually indicates a financial plan for a singlefiscal
year.
BUDGET ADJUSTMENT:
A legal procedure utilized by the Village staff and Village Board of Trustees to revise a budget. This can be done at
any time during the year by action of the Board of Trustees.
BUDGET AUTHORITY:
Authority provided by law that permits Villagedepartments to incur obligations requiringeither immediate or future
payment of money.
BUDGET CALENDAR:
The schedule of essential dates or milestones which the Villagefollows in the preparation,adoption and
administration of the budget.
BUDGET DEFICIT:
The amount by which the government’s budget outlays exceed its budget receipts for a givenperiod, usually a fiscal
year.
GLOSSARY OF TERMS –CONTINUED
Village of Glenview 2010 Annual Budget
200
B–Continued
BUDGET DOCUMENT:
The instrument used by the budget-making authority to present acomprehensive financial program to the Village
Board.
BUDGET MESSAGE: A general discussion of the proposed budget as presented in writing by the VillageManager
tothe VillageBoard.
BUDGET ORDINANCE:
The official enactment by the VillageBoardto legally authorize Villagestaff to obligate andexpend resources.
BUDGETARY CONTROL:
The controlor management of a government or enterprise in accordance with anapproved budget for the purpose of
keeping expenditures within the limitation of available appropriations and availablerevenues.
BUILDING PERMITS:
Revenues derived from the issuance of building permits prior to construction with the VillageofGlenview.
C
CABLE TV FRANCHISE:
Franchise tax levied on a cable television company.
CAPITAL IMPROVEMENTS:
A nonrecurring project including, but not limited to, construction of, and major alterations, remodeling or repair of
physical facilities, buildings, structures, streets and highways, storm and sanitary sewers, fixed equipment and
landscaping.
CAPITAL IMPROVEMENT PROGRAM:
A multi-year plan for capital expenditures to be incurred each year over a fixedperiod of years to meet capital needs
arising from the long-term work program or otherwise. It sets forth each projectand specifies the full resources
estimated to be available to finance the projected expenditures.
CAPITAL OUTLAY:
Refers tothe purchase of land, buildings, machinery and those equipment items which have an estimated useful life
of greater than one year and belong to the classes of property commonly considered as fixed assets.
CAPITAL PROJECT:
Major construction, acquisition or renovation activities which add value to a government’s physical assets or
significantly increases their useful life. Also called capital improvements.
CAPITAL PROJECTS FUND:
A fund used to account for the acquisition or construction of major governmental capital facilities and equipment
(which are not financed by other funds).
CASH ACCOUNTING
A basis of accounting in which transactions are recorded when cash is either received or expended for goods and
services.
CASH RESERVE(S):
Policy established by the Village Board which requires a certain level of funds to be available for expenses caused
by unforeseen emergencies or revenue declines. Year-end balances in the General Operating Fund computed on a
modified accrual basis. The Village’s goal is to maintain a Fund Balance reserve of 33 percent to 40 percent of the
annual General Operating Fund Appropriation.
GLOSSARY OF TERMS –CONTINUED
Village of Glenview 2010 Annual Budget
201
C–Continued
CHARGEBACKS:
Accounting transactions which recover the expenses of one fund from another fund that receivedthe service.
CHART OF ACCOUNTS:
A listing of the asset, liability, equity, expenditure and revenue accounts that are used inthe accounting, operations
and budgeting processes.
COMMODITIES
Items which, after use, are consumed or show a material change in, or anappreciable impairment, of their physical
condition, and which are generally of limited value and characterized by rapid depreciation.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR):
This official annual report presents the status ofthe Village’s finances in a standardized format. The CAFR is
organized by fund and contains two basic types ofinformation: a balance sheet that compares assets with liabilities
and fund balance; and an operating statement thatcompares revenues and expenditures.
COMPREHENSIVE PLAN:
The overall source of information and planning for a community, which is also intended to identify a community’s
needs and establish a vision for the future.
CONTINGENCY:
An appropriation of funds to cover unforeseen events that occur during the fiscal year, such asemergencies, federal
mandates shortfalls in revenue, and similar eventualities.
CONTRACTUAL SERVICES:
Services provided by another individual, (not on Village payroll) agency, or private firm.
D
DEBT PROCEEDS –BONDS:
Funds available from the issuance of bonds.
DEBT SERVICE:
Includes principal and interest payments and handling charges on generalobligation bonds, special assessment
bonds and notes.
DEBT SERVICE FUND:
A fund used to account for the accumulation of resources for and the payment of generallong-term debt principal,
interest, and related costs.
DEFICIT:
The excess of liabilities over assets or expenditures over revenues, in a fund over an accounting period.
DELINQUENT TAXES:
Taxes that remain unpaid on and after the date on which a penalty fornonpayment is attached.
DEPARTMENT:
The basic organizational unit of the Village, which is functionally unique in its services.
DEPRECIATION:
A calculation of the estimated decrease in value of physical assets due to usage and passage oftime.
GLOSSARY OF TERMS –CONTINUED
Village of Glenview 2010 Annual Budget
202
D–Continued
DISBURSEMENT:
The expenditure of monies from an account.
DISTINGUISHED BUDGET PRESENTATION PROGRAM:
A voluntary program administered by theGovernment Finance Officers Association to encourage governments to
publish efficiently organized and easilyreadable budget documents, providing peer recognition and technical
assistance to the fiscal officers preparing them.
DIVISION:
A unit of an organization which reports to a department.
E
EFFICIENCY:
The relationship between the amount of input (usually dollars or personnel time) and the amount of output, or
outcome, for an activity or program.
ENCUMBRANCES:
These are obligations in the form of purchase orders or contracts which are chargeable to an appropriation and for
whicha part of the appropriation is reserved. The use of encumbrances is designed to prevent overspending and
permits officials to be certain of how much money is available for new commitments.
ENTERPRISE FUNDS:
Enterprise Funds are used to account for operations: (a) that are financed and operated in amanner similar to private
business enterprises--where the intent of the governing body is that the costs (expenses,including depreciation) of
providing goods or services to the general public on a continuing basis are financed orrecovered through user
charges; or (b) where the governing body has decided that periodic determination of revenuesearned, expenses
incurred, and/or net income is appropriate for capital maintenance, public policy, managementcontrol,
accountability or other purposes.
EQUALIZATION RATE:
The total ratio of assessed value to full value of taxable property in amunicipality.
EQUITY:
The difference between fund assets and fund liabilities. (Fund Balance)
ESTIMATE:
Revenue and expenditure estimates for the current fiscal year which are developed as part of the budget preparation
process.
ESTIMATED REVENUE:
The amount of projected revenue to be collected during the fiscal year. The amount of revenue appropriated is the
amount approved by the Board.
EXPENDITURE:
This term refers to the outflow of funds paid or to be paid for an asset obtained or goods and services obtained
regardless of when the expense is actually paid. This term applies to all funds. (Note: An encumbrance is not an
expenditure. An encumbrance reserves funds to be expended).
EXPENSES:
Charges incurred, whether paid immediately or unpaid, for operation, maintenance, interest and other charges. (Used
primarily in Proprietary Type Funds).
GLOSSARY OF TERMS –CONTINUED
Village of Glenview 2010 Annual Budget
203
F
FIDUCIARY FUNDS (TRUST AND AGENCY FUNDS):
These funds are used to account for assets held by theVillagein a trustee capa Villageor as an agency for
individuals, private organizations, other governments and/or other funds.These include Expendable Trust,
Nonexpendable Trust, Pension Trust and Agency Funds. Nonexpendable Trust andPension Trust Funds are
accounted for essentially in the same manner as proprietary funds since capital maintenance iscritical. Expendable
Trust Funds are accounted for essentially in the same manner as governmental funds. AgencyFunds are custodial in
nature (assets equal liabilities) and do not involve measurement of results of operations.
FISCAL POLICY:
A government’s policies with respect to revenues, spending, an debt management as these relate to government
services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning
and programming of government budgets and their funding.
FISCAL YEAR:
The time period designated by the Village signifying the beginning and ending period for recording financial
transactions. The Village of Glenview has a fiscal year of January 1 through December 31 which is also referred to
as a calendar year.
FIXED ASSETS:
Assets of a long-term character, which are intended tobe held or used, such as land, buildings,machinery, furniture
and other equipment.
FXED COST:
The costs of providing goods or services that do not vary proportionately to the volume of goods or services
provided.
FLEET:
The vehicles owned and operated by the Village.
FORECAST:
A projection of future revenues and/or expenses based on historical and current economic, financial and
demographic information.
FORFEITURE:
The automatic loss of property, including cash, as a penalty for breaking the law or as compensationfor losses
resulting from illegal activity. Once property has been forfeited, the Villagemay claim it, resulting inconfiscation of
the property.
FULL-TIME EQUIVALENT (FTE):
A part-time position converted to the decimal equivalent of afull-time position based upon 2,080 hours per year.
For example, a part-time clerk working 20 hours per week, 26 weeks per year would be the equivalent to .25 of a
full-time position.
FUNCTIONAL CLASSIFICATION:
A means of presenting budgetary data in terms of the major purposes beingserved. Each program or activity is
placed in the same category (e.g. administration, fire, police) that best represents itsmajor purpose, regardless of the
spending agency or department.
FUND:
A fiscal and accounting entity with a self balancing set of accounts, recording cash and other financialresources,
together with all related liabilities and residual equities or balances and changes therein, which aresegregated for the
purpose of carrying on specific activities or attaining certain objectives in accordance with specialregulations,
restrictions or limitations.
GLOSSARY OF TERMS –CONTINUED
Village of Glenview 2010 Annual Budget
204
F–Continued
FUND ACCOUNTING:
The accounts of the Villageare organized on the basis of funds and account groups, each ofwhich is considered a
separate accounting entity. The operations of a fund are accounted for with separate sets of selfbalancingaccounts
that comprise its asset, liability, fund equity, revenue and expenditure accounts, as appropriate.Government
resources are allocated to and accounted for in individual funds based upon the purpose for which they areto be
spent and the means by which spending activities are to be controlled.
FUND BALANCE:
The excess of assets over liabilities and is, therefore, also known as surplus funds.
FUNDTRANSFER:
A budgeted transfer of funds to another fund.
G
GENERAL FUND:
The General Fund is the general operating fund of the Village. It is used to account for all financialresources except
those required to be accounted for in another fund.
GENERAL OBLIGATION BONDS:
Bonds in which the full faith and credit of the issuing government are pledged.
GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP):
Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and
procedures that define accepted accounting principles.
GOAL:
A statement of broad direction, purpose or intent based on the needs of the community.
GOVERNMENTAL FUND TYPE:
One of three broad fund categories which also includes proprietary funds and fiduciary funds; this fund category
includes activities usually associated with a typical state or local government operation; composed of four types:
general fund, special revenue fund, capital projects fund and debt service fund.
GOVERNMENTAL ACCOUNTING:
The composite of analyzing, recording, summarizing, reporting andinterpreting the financial transactions of
governmental units and agencies.
GOVERNMENTAL FUNDS:
General, Special Revenue, Debt Service and Capital Project funds.
GRANT:
A contribution by one governmental unit or other organization to another. The contribution is usually made to aid in
the supportof a specified function.
H
HOME-RULE:
A home-rule unit may exercise any power and perform any function pertaining to its government and affairs
including but not limited to the power to regulate for the protection of the public health, safety, morals and welfare;
to license; to tax; and to incur debt. The Village of Glenview is a home-rule municipality.
GLOSSARY OF TERMS –CONTINUED
Village of Glenview 2010 Annual Budget
205
I
INFLATION:
A substantial rise inthe general level of prices related to an increase in the volume of money, resultingin the loss of
value of currency.
INFRASTRUCTURE:
Public domain fixed assets including: roads, bridges, curbs, gutters, sidewalks, drainagesystems, lighting systems
and other items that have value only to the Village.
INTERFUND TRANSFERS:
Legally authorized transfers from a fund receiving revenue to the fund through whichthe resources are to be
expended.
INTERGOVERNMENTAL REVENUE:
Revenue received from or through the Federal, State or CountyGovernment.
INTERNAL SERVICE FUND:
A fund used to account for the financing of goods or services provided by onedepartment or agency to other
departments or agencies.
INVENTORY:
A detailed listing of property currently held by the government.
L
LEVY:
To impose or collect taxes, special assessments, or service charges for the support of Village activities.
LIABILITIES:
Debt or other obligations arising in the past, which must be liquidated, renewed or refunded at somefuture date.
LINE ITEM BUDGET:
A budget that allocates funds to specific cost centers, accounts or objects, (e.g., salaries andoffice supplies.)
LIQUIDATION:
To convert assets into cash.
LONG-TERM DEBT:
Bonded debt and other long-term obligation, such asbenefit accruals, due beyond one year.
M
MANDATE:
A requirement from a higher level of government that a lower level of government perform a task in aparticular
way or by a particular standard.
MILL:
A taxation unit equal to one dollar of tax obligations for every $1,000 of assessed valuation of property.
MILLAGE:
The tax rate on real property based on $1.00 per $1,000 of assessed property value.
GLOSSARY OF TERMS –CONTINUED
Village of Glenview 2010 Annual Budget
206
M–Continued
MISCELLANEOUS REVENUE:
Those revenues that are small in value and not individually categorized.
MISSION STATEMENT:
The statement that identifies the particular purpose and function of a department.
MODIFIED ACCRUAL BASIS OF ACCOUNTING:
Basis of accounting in which (a) revenues are recognized inthe accounting period in which they become available
and measurable and (b) expenditures are recognized in theaccounting period in which the fund liability is incurred,
if measurable, except for un-matured interest on general long-termdebt and certain similar accrued obligations,
which is recognized when due.
MUNICIPAL CODE:
A collection of laws, rules and regulations that apply to the Villageand its Citizens.
O
OBJECT CLASSIFICATION:
A means of identifying and analyzing the obligations incurred by the Villagein terms ofthe nature of the goods or
services purchased (e.g. personnel compensations, commodities, capital outlays, contractualservices and personnel
benefits), regardless of the agency involved or purpose of the programs for which they are used.
OBJECTIVE:
Something to be accomplished in specific, well-defined and measurable terms and that is achievable within a
specific time frame.
OPERATING BUDGET:
A financial plan that pertains to daily operations that providesbasic governmental services. The operating budget
contains appropriations for such expenditures as personnel, supplies, utilities, materials, travel and fuel.The
operating budget presentsproposed expenditures for the fiscal year and estimates therevenues to fund them.
OPERATING EXPENSES:
Fund expenses that are ordinary, recurring in nature and directly related to the fund’sprimary service activities.
OPERATING REVENUES:
Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees
from specific services, interest earnings and grant revenues. Operating revenues are used to pay for day-to-day
services.
OPERATING TRANSFER IN/OUT:
A planned transfer of monies from one fund to another to assist in financing the operations of the recipient fund.
ORDINANCE:
A formal, legislative enactment by the Villagethat carries the full force and effect of the law, withincorporate
boundaries of the Village, unless in conflict with any higher form of law such as state or federal.
OUTLAYS:
Checks issued, interest accrued on public debt or other payments made, offset by refunds andreimbursements.
GLOSSARY OF TERMS –CONTINUED
Village of Glenview 2010 Annual Budget
207
P
PER CAPITA:
A measurement of the proportion of some statistic to an individual resident determined by dividing thestatistic by
the current population.
PERSONNEL COSTS:
Costs of wages, salaries, retirement, and other fringe benefits for Village employees; one of the five major expense
categories defined in the financial plans.
PERFORMANCE INDICATORS:
Specific quantitative and qualitative measures of work performed as an objectiveof the department.
PERFORMANCE MEASURE:
A measure that is established to evaluate the effectiveness and efficiency of specific service.
POLICY BUDGET:
The Village of Glenview’s process is to present the recommendations for the annual work program ofservices
provided to the citizens, the annual budget, and the long-range financial plan.
PRODUCTIVITY:
A measure of the increase of service output of Villageprograms compared to the per unit of resourceinput invested.
PROPERTY TAX LEVY:
A tax based on the assessed value of a property. Tax liability falls on the owner of record as of the appraisal date.
PROPERTY TAXES:
Used to describe all revenues received in a period from property taxes, both current anddelinquent, including all
related penalties and interest. Property taxes are levied on both real and personal propertyaccording to the
property’s valuation and tax rate.
PROPRIETARY FUNDS:
Activities found in this category are many times seen in the private sector and are operated in a manner similar to
their counterparts in the commercial world; the focus of these funds is on the measurement of net income, composed
of two fund types: enterprise funds and internal service funds.
PURCHASE OF SERVICE AGREEMENT (PSA):
Agreement which outline the terms of contracts in which the Village enters into with outside agencies to provide
services that the Village does not currently offer.
PURCHASE ORDER:
A written legal document stating or confirming an offer to buy goods orservices, which upon acceptance by a
vendor becomes a contract. Its main function is toexpedite and control buying by the Village.
Q
QUALITY:
Doing the right things right the first time, continuous improvement, meeting orexceeding customer expectations.
QUARTERLY FINANCIAL REPORTING:
A periodic outline aimed at communicating the Village’s fiscal condition to stakeholders’ (Council, staff, residents)
to serve as an update of important components of the annual budget.
GLOSSARY OF TERMS –CONTINUED
Village of Glenview 2010 Annual Budget
208
R
RESERVE:
(1) An account used to earmark a portion of a fund balance to indicate that it is not appropriate forexpenditure and;
(2) an account used to earmark a portion of fund equity as legally segregated for a specific future use.
RESERVE FUND BALANCE:
Reported to denote portions of fund balance that are either legally restricted to a specific future use or not available
for appropriation or expenditure.
RESOLUTION:
A legislative act by the Villagewith less legal formality than an ordinance.
RESTITUTION:
Revenues collected in payment for damage to Villageproperty.
RETAINED EARNINGS:
An equity account reflecting the accumulated earnings of an Enterprise Fund.
REVENUES:
Money received into a fund from outside the fund that, together with fund balances, provide thefinancial resources
for a given fiscal year.
REVENUE BONDS:
Bonds in which principal and interest are paid exclusively from enterprise fund earnings.
REVISED BUDGET:
The adopted budget as formally adjusted by the VillageBoard.
S
SALES TAX:
Tax imposed on taxable sales of all final goods.
SPECIAL ASSESSMENT:
A compulsory levy made against certain properties to defray part or all of the cost of aspecific improvement or
service deemed to primarily benefit those properties.
SPECIAL ASSESSMENT FUNDS:
A fund used to account for the financing of public improvements or servicesdeemed to benefit the properties against
which special assessments are levied.
SPECIAL REVENUE FUNDS:
Funds used to account for the proceeds from specific revenue sources (other than trusts or major capital projects)
thatare legally restricted to expenditures for specific purposes.
STRATEGIC PLAN:
A blueprint of ideas intended to serve as a tool for the implementation of a Comprehensive Plan.
T
TAX LEVY:
The total amount to be raised by general property taxes for a purpose specified in the Tax LevyOrdinance.
GLOSSARY OF TERMS –CONTINUED
Village of Glenview 2010 Annual Budget
209
T–Continued
TAXES:
Compulsory charges levied by a government for the purpose of financing services performed for the common
benefit of the people. This term does not include specific charges made againstparticular persons or property for
current or permanent benefit, such as special assessments.
TRIAL BALANCE:
A list of the balances by account in a ledger kept by double entry with the debit and creditbalances shown in
separate columns. If the totals of the debit and credit columns are equal or their net balance agreeswith a control
account, the ledger from which uses total expenditures and transfers to other funds that decreases netfinancial
resources.
U
UNRESERVED FUND BALANCE:
Represents assets that are not considered “expandable available financial resources.” Examples of this category
include advances to other funds and non-current loans receivable.
USER CHARGES:
The payment of a fee for direct receipt of public service by the party benefitingfrom the service.
V
VARIABLE RATE:
A rate of interest subject to adjustment.
COMMONLY USED ACRONYMS
Village of Glenview 2010 Annual Budget
210
AA: Affirmative Action
ADA:Americans with Disabilities Act.
APWA: American Public Works Association
BAN: Bond Anticipation Note
CAD:Computer Aided Dispatch, Computer Aided Design.
CAFR: Comprehensive Annual Financial Report
CBD:Central Business District.
CIP: Capital Improvements Program
CPM:Center for Performance Measurement.
DARE:Drug Awareness Resistance Education program.
DPW: Department of Public Works
EMS:Emergency Medical Services.
EPA:Environmental Protection Agency.
FTE: Fulltime equivalent
GFOA: Government Finance Officers Association
HHW: Household Hazardous Waste
HR: Human Resources
ICMA:International City/County Management Association
IDOT:Illinois Department of Transportation
IEPA: Illinois Environment Protection Agency
IMRF:IllinoisMunicipal Retirement Fund
IT: Information Technology
J.U.L.I.E.: Joint Utility Location Information & Excavation System
NPDES: National Pollutant Discharge Elimination System
NPEDS: National Pollutant Discharge Elimination System
OSHA: Occupational Safety & Health Administration
PAFR: Popular Annual Finance Report
RFP: Request for Proposal
RFI: Request for Information
RFQ: Request for Qualifications
USEPA: United States Environmental Protection Agency