HomeMy Public PortalAbout2013 Adopted Budget
Fiscal Year 2013
Adopted
Annual Budget
Presented to:
Village Board of Trustees
Kerry Cummings, President
And Trustees:
Francis “Pat” Cuisinier
Paul Detlefs
Deborah Karton
Michael Jenny
Philip O’C. White
Scott R. Britton
Prepared and Presented by:
Todd Hileman
Village Manager
Don Owen Deputy Village Manager
Amy Ahner
Administrative Services Director
Joe Kenney Capital Projects and
Inspectional Services Director
Mary Bak Planning and Economic
Development Director
Wayne Globerger Fire Chief
William Fitzpatrick
Police Chief
Jerry Burke Public Works 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 has a population of approximately 44,692 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
transportation options. These amenities have made Glenview a vibrant and thriving community and
one of Chicago’s premier suburbs.
Located between the Tri-State Tollway and the Eden Expressway the Village extends from Willow Road on the north to Golf Road on the south, Chicago and Northwestern RR on 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 via rail. O’Hare International Airport is 12 miles from Glenview.
Glenview is an affluent community and is home to successful and well-educated professionals. It
also serves as the home to such corporations as Kraft Foods, Aon and Abt Electronics. Between
the late 1990s and early 2000s, the Village took on a major challenge when it redeveloped the
former Glenview Naval Air Station, closed by the Pentagon in 1995. This site known as “The
Glen” is now 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 Constitution and statutes of the State of Illinois. The Village President
and six Trustees are elected at-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 Trustees, appoints the Village Manager, responsible for implementing
Board policies and handling day-to-day operations, including overseeing a staff of approximately
269 full time employees in seven municipal departments; Administrative Services, Capital
Projects and Inspectional Services, Planning and Economic Development, Fire, Village
Manager's Office, Police, and Public Works.
Village of Glenview Adopted 2013 Budget 1
Table of Contents
Village of Glenview Profile ………………………………………………………..……………………....1 GFOA 2012 Award ………………………………………………………………………………………...5
Letter of Transmittal ...…………………………………………………………………………………...7-9
Introduction and Overview
How to Use this Document ………………………………………………………...……………….....11-12
Village History ………………………………………………………………………………….……..13-14
Village Demographics ……………………………………………………………………………...…15-20
Budget Process Overview...………………………………………………………………………….……21
Organization Chart ……………………………………………………………………………………..…22
Budget Calendar …………………………………………………………………………………………..23
Basis of Budgeting ……………………………………………………………………..……………...24-27
Budget and Financial Policies.…………………………………………………………………….…..28-31
Business Plans and Performance Measures
Business Plans and Performance Measures……………………………………………………………….32
Administrative Goals…………………………………………………………………………………..33-37
Department Business Plans………………………………………………………………………….…39-58
Performance Measures……………..…………………………………………………………………..61-65
Summary by Fund
Village of Glenview Fund Structure ………………………...……………………………………………67
Revenue Highlights …………………………………………………………………………………...68-73
Expenditure Highlights ………………………………………………………….……………….……74-77
All Funds Summary ………..……………………………………………………………………….….…79
2013 Village Sources and Uses ……………………………………………………………………….….80
2013 Fund Balance Statements ………...……………………………………………………………...81-84
Corporate Fund
Corporate Fund Summary …………………………………………………………………………......87-92
Special Revenue Funds
Police Special Fund …………………………………………………………………………………….....95
Foreign Fire Fund ……………………………………………………………………………………..….96
Special Tax Allocation Fund (TIF)…………………………………………………………………….97-98
Village of Glenview Adopted 2013 Budget 2
Enterprise Funds
Enterprise Funds Overview ……………………………………………………………………………...101
Glenview Water and Sanitary Sewer Funds Overview ……………………………………………….…102
Glenview Water Fund ………………………………………………………………………………103-105
Glenview Sanitary Fund ……………………………………………………………………………106-108
Wholesale Water Fund ……………………………………………………………………………..109-110
Commuter Parking Fund ……………………………………………………………………………111-112
North Maine Water and Sewer Fund ……………………………………………………………….113-116
Internal Service Funds
Municipal Equipment Repair Fund ………………………………………………………………...119-120
Capital Equipment Replacement Fund ……………………………………………………………..121-122
Insurance and Risk Fund……………………………………………………………………………123-124
Facilities Repair and Replacement Fund …………………………………………………………...125-126
Trust and Agency Funds
Trust and Agency Fund Overview ………………………………………………………………………129
Police Pension Fund ……………………………………………………………………………………..130
Firefighters’ Pension Fund ………………………………………………………………………………131
Escrow Deposit Fund ……………………………………………………………………………………132
Special Service Area Bond Fund ………………………………………………………………………..133
Capital Project Funds
Capital Projects Funds Overview ………………………………………………………………………..135
Capital Projects Fund ……………………………………………………………………………………136
Glen Capital Projects Fund ……………………………………………………………………………...137
Permanent Fund …………………………………………………………………………………………138
Motor Fuel Tax Fund ………………………………………….………………………………………...139
Debt Funds
CPBS 04 Fund …………………………………………………………………………………………...141
Budgets by Department
Department Operating Summary ……………………………………………..………….…………143-144
Department Operating by Fund and Cost Category………………………………………………...145-166
Village Board of Trustees …...……………………………………………………………………...167-172
General Government ………………………………………………………………………………..173-180
Village Manger Office Department…………………………………………………………………181-198
Administrative Services Department………………………………………………………………..199-212
Public Works Department…………………………………………………………………………...213-228
Police Department…………………………………………………………………………………..229-233
Village of Glenview Adopted 2013 Budget 3
Fire Department……………………………………………………………………………………..235-243
Planning and Economic Development Department………………………………………………....245-252
Capital Projects Department……………………………………………………………………..….253-264
Capital Spending and Debt Management
Capital Spending ……………………………………………………………………………...…….266-282
Debt Management ……………………………………………………………………………….….283-301
Component Unit
Village of Glenview Public Library ………………………………………………………………..302-308
Supplementary
2013 Budget Resolution………………………………………………………………………..…...311-312
2012 Tax Levy………………………………………………………………………………………315-317
Glossary of Terms……………………………………………………………………………...……319-330
Commonly Used Acronyms…………………………………………………………………………...…331
Village of Glenview Adopted 2013 Budget 4
Village of Glenview Adopted 2013 Budget 5
Village of Glenview Adopted 2013 Budget 6
To the Honorable President, Board of Trustees, and Citizens of the Village of Glenview:
I am pleased to present to you the proposed annual budget for Fiscal Year 2013. The Board of Trustees held three public budget workshops throughout the months of September and October, as
well as a capital improvement resident workshop, which was held in October. This budget represents
considerable effort and analysis on behalf of staff and a significant contribution of time for review
and discussion on the part of the Village Board. Overview
Preparation for the 2013 annual budget began with an understanding that the national and local
economic recovery continues to be slow. The goals remained much the same as they have over the
last several years; minimize the financial burden on Glenview taxpayers, identify cost cutting strategies and opportunities, responsibly utilize Village reserves when necessary, and proactively
structure the Village in a way that will maximize the level of service that can be provided with a
stagnant level of resources. The Village Board and management have met these goals by
continuously reviewing and revising business practices, organizational structure, staffing levels and financial policies.
The Village does not levy a tax rate but rather levies a specific dollar amount. The rate increase for
the 2011 tax year was the result of a decrease in the Equalized Assessed Valuation (EAV). For the
2011 tax year the Village had $8.1 million of additional EAV related to New Property yet the total Village EAV dropped 10%. While the reduced EAV drove the rate up 11.76%, the actual amount
levied went up just $86,244, an increase of less than 1%. For the 2012 property tax levy to be
collected in 2013 the Village Board has limited the increase to the EAV associated with newly
annexed, constructed or improved property, 0.33% for the 2011 tax year. The increase of $36,297 should have the effect of a $0 increase to current taxpayers on average.
The adopted budget includes village wide revenues of $170,695,759, of which $57,273,786 are in the
Corporate Fund. The village wide expenditures are $180,169,623 of which $57,656,348 are in the Corporate Fund.
2013 Financial Position
The Village’s financial goal, that it approaches every budget with, is to achieve and maintain a
structural balance that includes a healthy Corporate Fund reserve of 30% - 40% of expenditures, and a fully funded transfer to the Capital Improvements Program (CIP). The 2013 Budget achieves this goal with a projected ending fund balance of 42.3% and a $5.0 million transfer to the CIP. This is a
significant improvement over the 2012 budget, where the CIP transfer was only $2.8 million, and
represents progress towards achieving a structural balance within the Corporate Fund. The 2013 Budget represents a healthy financial position for the Village’s Corporate Fund, which is a
result of expense reduction, including insurance premium increases being lower than expected, and
revenue generating initiatives. Over the past several years the Village board and management have
demonstrated considerable effort to “right size” the organization and to develop a staffing model that is flexible and able to adapt to changing workload demands.
Village of Glenview Adopted 2013 Budget 7
The combination of expense reduction and new revenues has allowed the Village board to implement
an aggressive emerald ash borer tree removal program in 2013. The 2012 budget year also benefited
from a mild 2011/2012 snow season which allowed resources to be re-appropriated to capital projects
and general road maintenance. The Municipal Partnering Initiative (MPI) that was established in 2010 has also presented opportunities to collaborate and improve the Village’s economies of scale when going to bid for various projects.
While the economic downturn brought significant declines in key revenue streams, recent trending
has been encouraging. General and Home Rule Sales Tax have shown slow but steady growth over the last two years with significant year over year gains in recent months. The State Shared Income
Tax, which declined 14% in 2009 and another 3% in 2010 is projected to near 2008 levels over the
next two years. The number of development projects throughout the Village is another promising
sign that the economy is beginning to recover. Building Permits and Annexation Fees will be boosted by this activity as will future Property Tax, Utility Tax and Sales Tax revenues.. There is
reason to be cautiously optimistic about the economy and the impact it has on the Village’s finances.
The financial position of the State of Illinois will continue to be a concern as they continue to explore
opportunities to shift costs to local governments. Given that the economy is not expected to fully recover for the next several years, the Village must
continually assess its long term strategic and financial goals. A conversation regarding service levels
must be guided by the strategic goals of the organization along with the reality of the overall
economy and its impact on the financial condition of the Village..
Long Term Strategic Goals
On an annual basis the management team reflects upon the progress made in the previous year and
evaluates where the organization is going in the future. This evaluation is intended to discover innovative ways to continue to pursue the Board of Trustees administrative goals. The 2013 Administrative Goals are the foundation for the department annual goals, but always have an eye out
to the future.
The Administrative Goals are:
Continue analyzing operations, staffing, and programs to ensure cost-effective, efficient, and
quality service is provided to residents and businesses.
Continue to guide the analysis, design, and implementation of information and technology assets leveraging projects across multiple departments to support Village operations and
provide excellent customer service.
Continue improving operating budget, financial practices to promote efficient service delivery, fiscal responsibility, and transparency.
Continue developing intergovernmental relationships to enhance the overall quality of life in
the Village.
Enhance the Village’s community planning and economic development efforts to continue
improving the quality of life in the Village of Glenview.
Enhance the Village’s communication program to promote expedient and effective dissemination of information to internal and external customers of the Village.
Village of Glenview Adopted 2013 Budget 8
Continue improving the capital improvement program planning process pertaining to
infrastructure and facilities projects in an effective, fiscally responsible manner.
Long Term Financial Goals
The Village’s long term strategic goals cannot be met without consideration of the long term
financial condition of the organization. The financial goals are derived from the strategic goals and
are reinforced through various policies set forth by the Village Board. Additionally, each year during the budget process, staff works with the Village Board to determine what long term financial
planning topics need to be developed or reviewed. This discussion is normally held at a budget
workshop meeting that is open to the public. The long term financial goals include:
Continued utilization of a pay-as-you-go method to avoid the costs associated with debt
issuances. Programs that are currently funded on a pay-as-you-go basis include capital
projects, capital equipment replacement, and facility repair and replacement.
Continue to use actuarially recommended funding levels, as opposed to the required minimum. Thus the percent funded remains higher and puts the Village in a stronger
financial position over the long-term.
Continue to monitor and evaluate the enterprise funds so they are in a financial position to remain self-sustaining.
Maintain appropriate reserves to minimize the Village’s vulnerability to the state of the
economy.
Review and balance decreasing Tax Increment Finance revenue with ongoing debt and make-
whole payment commitments.
Continue to seek alternative funding sources to diversify the Village’s revenue streams to minimize the reliance on sales tax.
Conclusion In closing, I would like to acknowledge the Village’s management team for their continued flexibility and openness to new ways of doing business. Their dedication, leadership, and willingness to face the tough challenges during the past few years have had a significant impact on maintaining an
overall financially healthy and stable organization. Lastly, I would like to acknowledge our
employees for their continued dedication to the Village during an incredibly challenging time. Customer service, dedication, and responsiveness continue to be important cornerstones in every department, for which the Board and I are most appreciative.
Sincerely,
Todd Hileman
Village Manager
Village of Glenview Adopted 2013 Budget 9
VILLAGE OF GLENVIEW
INTRODUCTION AND OVERVIEW
Village of Glenview Adopted 2013 Budget 10
How to Use This Document
The goal of the Annual Budget is to describe how estimated resources available to the Village will be used to provide services to the community during the budget period. The budget
document illustrates the Village’s projected revenues, operational expenditures, capital
expenditures, and expected financial results for the budget period. The Annual Budget also
serves as a legal document that provides staff the authority to expend village funds. Lastly, the budget document serves as a goal setting and policy document and includes the Village goals, policies and procedures approved by the Village Board as part of the budget approval process.
The document is presented in a format that provides several levels of financial and operational
detail; by department and by fund. This budget is divided into seven sections: Introduction and Overview, Business Plans and Performance Measures, Budgets by Fund, Budgets by Department, Component Unit, Capital Spending and Debt Management and Supplementary
information. Throughout the document, the Village of Glenview is referenced as the “Village”.
Introduction and Overview
The Overview contains the message from the Village Manager, which discusses the economic
and fiscal challenges facing the Village as the 2013 Budget was being developed and what actions were taken to maintain a healthy financial position. The overview also contains an
organizational chart, the Village history and profile, financial policies, and an explanation of the
budget process.
Business Plans and Performance Measures
This section contains an explanation of the relationship between the Village Board’s goals and the department’s Business Plans and how they move the organization towards their desired outcomes. This section also includes performance measures for all departments.
Budgets by Fund
The Financial Summary Table at the beginning of this section provides an overview of estimated
2013 revenues, expenditures and ending Fund Balance/Net Assets. This section includes a chart depicting the fund structure and each Budget by Fund includes a written budget summary and a table that presents the estimated revenues, operational expenditures, capital expenditures,
transfers and changes in Fund Balance (or Net Assets). The written budget summary includes a
detailed review of revenues and expenditures for the budget period. New to this section is a
summary by department, fund and cost category. Budgets by Department This section provides a view of the department across all functions and funds, including previous
year accomplishments, staffing levels and a summary of expenditures. Some departments may
have several divisions or subdivisions that are reported. For example, the Village Manager’s
Office reports on five divisions: Administration, Communications, Human Resources, Legal, and
Public Safety Support Services and two subdivisions of Public Safety Support Services: Joint Dispatch and Records Management. Other departments may only report at a department level,
such as the Police Department. Department operating expenditures are reported by cost category
and by fund; this provides the reader with the data to determine how much a department or
function costs and their funding sources. A summary of the 2013 budget by division, character
and fund is also provided.
Village of Glenview Adopted 2013 Budget 11
Capital Spending and Debt Management
This section provides an overview of the capital project planning process, descriptions of
projects and a five year project plan. The discussion of the capital project planning process includes the criteria used, as well as the program impact on the Village’s operating budget. The debt management section includes all outstanding debt schedules and explanations regarding
debt policies.
Component Unit
The Component Unit for the Village is the Glenview Public Library. A component unit is a
legally separate organization for which the elected officials of the primary government are financially accountable. This section provides the Library’s fund balance information for each of
its funds, as approved by the Library Board.
Supplementary Section
The Supplementary Section contains a copy of the adopted FY 2013 budget resolution, 2012 Tax
Levy documents, and a glossary for reference.
Additional information on the financial condition of the Village is available in the
Comprehensive Annual Financial Report (CAFR) which can be reviewed at Village Hall, the Village of Glenview Public Library, or online at www.glenview.il.us.
Village of Glenview Adopted 2013 Budget 12
Village of Glenview History
First Inhabitants and Pioneers
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 area to settlement by early
pioneers.
The first western pioneers came to the area from Europe and England in the 1830s. They were looking
for an opportunity to establish themselves and Illinois, unlike the original 13 states, was a vast 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 as Niles and Maine Townships near the
site of the present Glenview 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. 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 – an area now known as "The Grove".
The Civil War Years The Civil War years were a period of prosperity for the farmers in Glenview. Many of them improved their farm buildings and their homes and were 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 By the late 1890s, it had become apparent there was need for more services than could be provided by the existing county government or the rather informal township organizations. A referendum to
incorporate as a village was held in 1898, but was defeated. However, on June 17, 1899, a second try
Village of Glenview Adopted 2013 Budget 13
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.
At that time, only males could vote, so only 20 ballots were cast for the first Village Board of
Trustees. Hugh Burham was elected the first Village President. The first Trustees were August
Clavey, 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.
Originally the 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.
The Glenview Naval Air Station
In 1929 aviation pioneer Glenn Curtiss built Curtiss-Reynolds Airfield on the site of what we
now know as The Glen. And in 1936 the airfield was leased to the U.S. Navy. From 1937-1995, the Glenview Naval Air Station was an integral part of the Village of
Glenview. For 58 years, the Village enjoyed a strong, friendly and productive relationship with
the Navy men and women stationed at the Base. U.S. Naval air power came of age in the years
prior to and during World War II. During this time, Naval Air Station (NAS) Glenview was the largest primary training facility for the U.S. Navy. Nearly 9,000 aviation cadets received primary flight training at this site, and an additional 17,000 pilots were qualified for carrier landings
through the Carrier Qualification Training Units.
But in July of 1993 the U.S. Department of Defense recommended closing of Naval Air Station Glenview -- and two years later, on September 30, 1995, it did.
The Village accepted the designation of Local Redevelopment Authority and also elected to
assume the role as Master Developer. This ensured that all decisions relating to the property
would be controlled at the local level, protecting the interests of residents and core jurisdictions. Now, the one million cubic yards of concrete, 1.5 miles of runways and 108 U.S. Navy buildings are gone. In their place is The Glen, a 1,121 acre mixed-use district, with new homes, offices,
and retail space. Public amenities include Lake Glenview, Park Center, Gallery Park, Air Station
Prairie, two golf courses, and a Metra station.
Village of Glenview Adopted 2013 Budget 14
Village of Glenview Demographics
Population
Year Population Year Population
1950 6,142 2001 43,581 1960 18,132 2002 45,001
1970 24,880 2003 45,780
1980 32,060 2004 45,818
1990 37,093 2005 45,992
1998 38,437 2006 46,321 1999 38,437 2007 46,329
2000 41,847 2010 44,692
* Source: U.S. Census Bureau Estimates and Data 2000 - 2010
Gender
Age Information
1990 Census 2000 Census 2009 ACS
Median Age 37.5 41.3 43.6
Village of Glenview Adopted 2013 Budget 15
Population Diversity*
*Respondents could select more than one category
Education*
*Population over the age of 25
School Enrollment*
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
1990 Census 2000 Census 2009 ACS
High School Graduate or Higher 23,151 92.2% 27,215 94.3% 30,143 96.0%
Bachelor's Degree or Higher 11,601 46.2% 16,140 55.9% 19,493 62.1%
Village of Glenview Adopted 2013 Budget 16
Housing Characteristics
1990 Census 2000 Census 2009 ACS
Average Household Size 2.45 2.67 2.70
Median Home Value $235,600 $336,000 $545,400
Owner versus Renter Occupied Housing
Transportation Characteristics
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 2009 ACS
Mean Travel Time (in minutes) 27.3 29.4 28.5
Village of Glenview Adopted 2013 Budget 17
Commuting Mode of Transportation
Vehicle -Drive Alone15,87778%
Public Transportation1,6568%
Vehicle -Carpool1,4637%
Walk3061%
Walked3061%Work at Home1,0275%
Economic Characteristics
Village of Glenview Adopted 2013 Budget 18
Principal Area Employers
1800
1020
853 778 700 670 540 530 345 294 282 280 140
0
200
400
600
800
1000
1200
1400
1600
1800
2000
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 of Glenview Adopted 2013 Budget 19
Private Area Employers by Job Sector*
0
500
1,000
1,500
2,000
2,500
3,000
3,500
4,000
4,500
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*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%.
*Source: Illinois Department of Employment Security
Village of Glenview Adopted 2013 Budget 20
Village of Glenview Adopted 2013 Budget 21
Residents of Glenview
Village Board
Village Manager
Village Manager's Office
Administrative Services Police Public Works Fire Planning and Economic Development
Capital Projects and Inspectional Services
Village of Glenview Adopted 2013 Budget 22
Schedule / Kick-off
Departments complete Corporate Fund Projections
Department Head Retreat
Budget Entry Training
Level 1 - Division Review
Departments complete budget entry for 2012 Projections and 2013 Budget
Budget Team Reviews 2012 Projections and 2013 Budget - All Funds
Level 2 - Department Review
Village Manager and Budget Team reviews department budgets
2013 Personnel initial projections complete (Excel)
Public Presentation of Corporate Fund Projections
Special Appropriations Presentation - Regular Board Meeting
Level 3 - Budget Team Review
Public Presentation of Corporate Fund Department Budgets and Miscellaneous Funds
Public Presentation of personnel benefits and transparency website
Public Presentation of Capital Improvement Program and Water and Sewer Rates
Level 4 - Manager Review
Public hearing on Proposed 2012 Tax Levy Ordinance (First Reading)
Public hearing on Proposed 2012 Tax Levy Abatement Ordinances (First Reading)
Public hearing on Proposed 2012 SSA Tax Levy Ordinances (First Reading)
Proposed Budget on display for public inspection in Resolution Center, Library and website
2013 Public Employee Compensation Disclosure posted on website
Level 5 - Board Review
Public hearing of the Proposed 2013 Budget; adoption of same
Public hearing on Proposed 2012 Tax Levy Ordinance (Second Reading); adoption of same
Public hearing on Proposed 2012 Tax Levy Abatement Ordinances (Second Reading); adoption of same
Public hearing on Proposed 2012 SSA Tax Levy Ordinances (Second Reading); adoption of same
File 2013 Budget Resolution, 2012 Tax Levy and 2012 SSA Levy
File 2013 Certificate of Estimated Revenue by Source
File Truth in Taxation Certification with the Cook County Clerk
18-Sep-2012
November
December
24-Oct-2013
16-Oct-2012
2-Oct-2012
2012 Schedule for FY2013 Budget Preparation
August
July
18-Sep-2012
September
Village of Glenview Adopted 2013 Budget 23
Basis of Budgeting
This section describes the basis upon which the budget is developed. The Village’s budget is
generally based on standards set forth in Generally Accepted Accounting Principles (GAAP).
The revenues, expenditures, and transfers for the Village’s Governmental Funds are prepared on
a modified accrual basis consistent with Generally Accepted Accounting Principles (GAAP). The revenues, expenditures, and transfers for the Village’s Enterprise Funds, Internal Services
Funds, and Pension Trust Funds are prepared according to full accrual accounting principles
consistent with GAAP.
Under modified accrual accounting, revenues are recognized when measurable and available and expenditures are recognized in the accounting period in which the associated liability is incurred.
Under full accrual accounting revenues are recognized in the accounting period in which they are
earned while expenses are recognized in the period they are incurred. The modified accrual
accounting method is used for both the basis of budget and accounting.
There are few instances in which the Village’s budget deviates from GAAP. These include:
For all accounting funds, compensated absences, which are not recognized in the
Adopted Budget, are accrued under GAAP and reported in the Village’s Comprehensive
Annual Financial Report as a long-term liability.
The budget document does not convert all funds to a Village-wide Statement of Net
Assets and Statement of Activities (and the accompanying Reconciliations) as required
under GASB Statement Number 34.
Budgetary Enterprise Fund deviate from GAAP and are illustrated in the differences
between the Actual and Budget columns. These deviations include:
o The Budget column will recognize capital outlays and debt financing as expenses
and revenues respectively, rather than adjusting the appropriate balance sheet
accounts in accordance with GAAP; the Actual column will recognize these items
as non-expensed.
o The Budget column will not recognize depreciation as an expense, whereas the
Actual column will. Depreciation is as an expense under GAAP.
The Village’s accounting system is maintained on a basis consistent with the adopted budget. This enables departments to monitor their budget by utilizing the enterprise management system.
At the end of each fiscal year, the Village makes appropriate adjustments to bring the system in
line with GAAP. These adjustments allow the Village to convert its financial structure from the
budget format to a format that is able to meet the requirements of reporting in the
Comprehensive Annual Financial Report (CAFR). All year-end adjustments are carefully reviewed by the Village’s outside auditor to ensure their propriety.
Legislative Requirements
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. The chart below summarizes these requirements and identifies the date completed for
the 2013 budget process.
Village of Glenview Adopted 2013 Budget 24
Action Required Municipal Code Policy Illinois Statute/ County Deadlines Date Completed
Budget Officer presents tentative Operating budget to the Board of
Trustees
On or before the first Friday of October NA Sept 18
Proposed Annual Budget made
available for public inspection
At least 10 days prior to the
required public hearing
At least 10 days prior to the
required public hearing Nov 21
Legal Notice of Public Hearing At least one week prior to the
public hearing
At least 7 days prior to the
required public hearing Nov 22
Public Hearing on Proposed Annual
Budget
Not less than one week after the
tentative budget is made available for inspection Held prior to adoption Dec 4
Adoption of the Annual Budget by the Board of Trustees Prior to the start of the fiscal year Prior to the end of the first quarter of the year Dec 4
Public Hearing in the Proposed Tax Levy Prior Adoption Prior to Adoption Nov 13
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 deadline Dec 4
Filing the Tax Levy with the County
Clerk’s Office
On or before the last Tuesday in
December
On or before the last Tuesday
in December Dec 19
Filing the Truth in Taxation
Certification
On or before the last Tuesday in
December Filed with the Tax Levy Dec 19
Filing the Budget and Appropriations
Ordinance Within 30 days of adoption by
the Board of Trustees Dec 19
Revenues
Like a business, a Village must have revenues to pay for the services it provides its citizens. The
Village cannot spend money it does not have on service delivery. Accordingly, service levels depend heavily on the amount of monies the Village collects. Revenues come in two broad
categories: taxes and charges for services.
Taxes are broad-based revenues intended to cover basic services such as public safety or street
repair. Tax revenue is used to provide services all residents and businesses benefit from. 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 collects revenue from both of these
sources.
Charges for services and/or fees are assessed directly to the beneficiary of the service and may be
intended to cover all or only a part of the service provided, such as; licenses and permits and
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 for services, are primarily derived from three sources; local, state shared and grants/entitlements. The various funding sources are discussed in the Revenue Highlights
section of this document.
Matching Revenues to Expenditures
Governments separate the accounting of revenue sources because of internal or external restrictions. For instance:
Village of Glenview Adopted 2013 Budget 25
The Village cannot use Motor Fuel Tax revenues to pay for public safety operations
(statutory limitations).
The Village cannot use E-911 Communications revenues to pay for road improvements.
For these reasons, the Village follows 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’s
service delivery. The Corporate Fund is the largest fund and accounts for most primary services.
Special Revenue Funds 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 Enterprise Fund
is to earn sufficient profit to ensure the fund’s continued existence without reliance on general
tax revenues.
Other fund types used are Debt Service, Capital Projects and Internal Service. These funds
account for transactions not related to service delivery. Instead, they account for the financing,
construction and inter-department services of the Village.
The chart below illustrates the relationship between specific revenues and the type of fund they
are recorded in; as well as the fund types each department is recorded in.
Revenues Corporate Special Revenue Enterprise Capital Projects
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 √
Village of Glenview Adopted 2013 Budget 26
The Corporate Fund is the recipient of a number of different types of revenues, whether they are
local or shared. Most departments in the Village provide general services, which are expensed in
the Corporate Fund. Thus, revenue is “matched” with the expenditure or service provision.
Departments may provide services that are recorded in funds other than the Corporate Fund.
These “special revenues” must be segregated from other revenues, because of legislative,
regulatory or board requirements. In providing services through these special funds,
expenditures are recorded in Special Revenue Funds, again to match the expenditures against its
revenues.
Departments
Public Works √ √ √
Police √ √
Fire √ √
Development √
Capital Projects √ √ √ √
President and Board √
Village Manager’s √ √ √
Administrative Services √ √ √
General Government √
Village of Glenview Adopted 2013 Budget 27
Budget and Financial Policies
The Village of Glenview’s budget and financial policies are the basic guidelines for the management of the Village’s fiscal operations. The policies were developed within the parameters of the Illinois State Statutes and the Village of Glenview Municipal Code. The
policies assist the Village Board and Staff in preparing the budget and managing the Village’s
fiscal affairs throughout the budget period. Policies will be reviewed during each budget process
and modified as appropriate to accommodate fiscal conditions, environmental challenges, and Village Board policy initiatives.
Budget Policies
The fiscal year of the Village of Glenview will begin on January 1 of each calendar year
and end on December 31 of the same calendar year. All accounting and budgeting functions of the Village will occur in conjunction with this fiscal time period.
The Budget will be prepared on a basis consistent with Generally Accepted Accounting
Principles (GAAP). Any exceptions to preparing the budget on a basis consistent with
GAAP will be disclosed in the Basis of Budgeting Section of this document.
The Budget Officer of the Village, on or prior to the first Friday of October of the year
preceding the first year of the forthcoming budget period, will submit to the Village
Board a Proposed Budget.
The Proposed Budget, submitted to the Board of Trustees for adoption shall contain:
o Estimates of revenues available for the Village for the fiscal year for which the
budget is drafted, together with recommended expenditures for the Village. o Revenue estimates and expenditure recommendations shall be presented in a manner which is in conformity with good fiscal management practices.
o There must be substantial conformity to a chart of accounts recommended by the
National Committee on Governmental Accounting, the comptroller of the State or
the department of local government affairs of the State or successor agencies shall
be deemed proof of such conformity. o The budget shall contain actual or estimated revenues and expenditures for the
two years immediately preceding the fiscal year for which the budget is prepared;
o Each budget shall show the specific fund from which the anticipated expenditures
shall be made.
Expenditures from the capital equipment purchase repair or replacement fund shall be
budgeted in the fiscal year in which the purchase, repair or replacement of capital
equipment will occur.
The president and board of trustees shall make the tentative annual budget conveniently available to public inspection for at least ten days prior to the passage of the annual
budget.
Not less than one week after the tentative annual budget is made available for public
inspection, and prior to final action on the budget, the president and board of trustees shall hold a public hearing on the tentative annual budget, after which hearing, the
Village of Glenview Adopted 2013 Budget 28
tentative budget, without any further inspection, notice or hearing, may be further revised
and adopted by vote of the president and board of trustees. Notice of the public hearing shall be given by publication of a legal notice in a newspaper having a general circulation in the Village at least one week prior to the time of the hearing.
If the budget, as approved by fund, needs revision, the Village Board has the authority to
revise the budget by reducing, adding, and changing dollar amounts within the budget. This action shall be in the form of a Budget Amendment. A Budget Amendment does not require a public inspection, notice and/ or hearing, as is required for the original
budget adoption.
A Budget Amendment is approved by the Village Board via Resolution. The Village Board adopts the budget at the Fund level. A budget amendment is only required if budgetary authority, or expenditures, are projected to exceed the adopted amount at the
Fund level.
The Budget Officer (Village Manager) is authorized to make transfers between departments (within the same fund), no budget amendment is required.
The Budget must be balanced, meaning the estimated expenditures do not exceed
estimated revenues and other available funds. The balanced budget must also adhere to
the minimum standards set for in the Village’s Fund Balance Policy.
The Budget Document will be published in a format that satisfies all criteria of the
Government Finance Officer’s Association that satisfies all criteria of the Government
Finance Officer’s Association Distinguished Budget Program.
Fund Balance Policies
The Corporate Fund reserve (fund balance) will be maintained at 30% - 40% of total
expenditures. Total expenditures include transfers out of the fund.
The fund balance of the Utility Enterprise Funds (Water, Sewer, and North Maine) includes fixed assets, capital, debt and cash. The goal of the utility funds is to remain
self-sufficient. A reserve cash balance policy has been put into place to ensure positive
cash flow for operations. This reserve balance is 30 days of operating expenditures,
excluding capital and debt service.
The Maintenance Equipment Replacement Fund (MERF) cash reserves are to be
maintained at a zero balance. In the event the fund experiences a negative or positive
cash balance, a plan is to be put into place to recover or draw down cash to a zero
balance.
The Capital Equipment Replacement Fund (CERF) cash reserves are to be maintained at
40% of the calculated accumulated reserves.
Village of Glenview Adopted 2013 Budget 29
No minimum fund balance has been established for the Special Tax Allocation Fund,
Insurance and Risk Fund, Commuter Parking Fund, Corporate Purpose Bond Series 2004 Fund, and Capital Project Funds.
Revenues
The Village shall maintain a broad-based, well diversified portfolio of revenues.
Forecasted revenues are calculated by using a minimum three year trend analysis and are forecasted for the next three to five years. Adjustments to revenue forecasts are
performed annually.
Property Taxes are adjusted based on new or improved Equalized Assessed Valuation (EAV). New EAV is defined as annexed property, while improved EAV is permitted property improvements.
All Village rates and fees are reviewed annually and adjusted if necessary.
Capital Projects
Project costs must be greater than $50,000 to be considered a Capital Project
Impacts on the Village’s future operating costs must be included in the project planning and incorporated within the respective department’s operating budgets.
As Capital Project contracts are awarded the budget authority will remain with the
projected until completion (project life budgeting).
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.
Village of Glenview Adopted 2013 Budget 30
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 the Village.
All investments will conform to applicable State and Village statutes governing the investment of public funds.
Village of Glenview Adopted 2013 Budget 31
VILLAGE OF GLENVIEW
BUSINESS PLANS AND PERFORMANCE
MEASURES
Village of Glenview Adopted 2013 Budget 32
Business Plan and Performance Measures
The Village Budget is developed using the adopted Administrative Goals and department Business
Plans as the road map for where administrative and financial efforts are to be targeted in the
upcoming year. The departments Business Plans support the Administrative Goals and also address
additional initiatives that are needed within the department. The Administrative Goals provide a
long-term vision and for each goal, initiatives are identified to move the organization towards
improvement. These initiatives are reviewed and updated annually by management and the Board of
Trustees.
Administrative Goals: Goals for the Village Manager are established and adopted by the
Village Board of Trustees. The outcome for each Administrative Goal is reported on
annually. Administrative Goals are updated annually with continued and new initiatives that
move towards the desired results.
o Financial Goals are imbedded within the Administrative Goals. The Village Board is
constantly evaluating the village’s financial position and taking action to maintain and
improve financial health.
o Strategic Goals are also part of each Administrative Goal. Strategic Goals are typically a
result of a multi-year plan, a study or a new directive and can generally fall within the
following categories: Organization, Technology, Financial Health, Municipal
Collaboration, Planning and Economic Development; Customer Service and Capital
Improvement.
Department Business Plans: Departments align their Business Plan with the Administrative
Goals on an annual basis and update their Business Plans quarterly during the year. Progress
on Business Plan initiatives are used for performance tracking and measurement.
Performance Measures: Performance Measures track each Departments progress toward
completing or achieving their initiative. Departments update performance data throughout the
year and use these measures to provide data to report on the success or difficulty in service
delivery, support budgetary funding requests, or develop best practices.
How it All Works Together: The Department Business Plan is developed by using the
Village-wide Administrative Goals as the foundation. The projects, action steps and
initiatives in the business plan are intended to move the Administrative Goals toward
completion.
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Village of Glenview Adopted 2013 Budget 33
Department Action Steps Primary Department Time of Completion
Streamline the Board and Commission chapters within the Village Code to ensure consistency of definitions and processes. Planning and Economic
Development Q42012
Update Board of Police and Fire Commission Rules and Regulations Planning and Economic
Development Q1 2013
Continue progress toward Village Code updates focusing on improved efficiency and clarity in the regulatory process,
including: site plan review, planned development zoning, and unified development code; and maintain current regulatory
codes with recommended updates.
Planning and Economic
Development Q1 2013
Implement a municipal electric aggregation program for residents and small businesses; implement an opt-out program if
the November 6, 2012 referendum is successful. Village Manager's Office Q1 2013
Conduct a cost-benefit analysis on meter reading options to improve meter reading collection through remote means and
recommend improvements to collect utility billing final reads in a more timely and accurate manner. Administrative Services Q2 2013
Continue efforts to identify potential customers to expand the solid waste pick up contract through Groot for multi-family
buildings. Public Works Q2 2013
Review alternatives for departmental or divisional consolidation to achieve cost savings; evaluate workflows and eliminate duplication or unneeded steps. Village Manager's Office Q2 2013
Form a cross-departmental team to evaluate commodity purchases, inventory management, and CERF schedules. Administrative Services Q2 2013
Explore Laserfiche automated workflow functionality and identify and prioritize document production processes that could
be automated and sent directly into the document management system. Administrative Services Q4 2013
Assess backup center options for Glenview Public Safety Dispatch Center (GPSDC)Administrative Services Q4 2013
Administrative Goal
Continue analyzing
operations, staffing, and
programs to ensure cost-effective, efficient, and
quality service is provided to
residents and businesses Op
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Village of Glenview Adopted 2013 Budget 34
Department Action Steps Primary Department Time of Completion
Complete the integration of MUNIS Fleet Work Orders with fuel and inventory. Public Works Q2 2013
Research opportunities to reduce customer record duplication in Enterprise Resource Systems. Administrative Services Q2 2013
Add cellular infrastructure and pavement striping and marking to GIS. Administrative Services Q2 2013
Explore the opportunity to share information technology services to leverage purchase power and resources. Administrative Services Q3 2012
Implement 2013 projects identified in the FY 2012-2015 Technology Strategic Plan. Administrative Services Q4 2013
Convert customer data and upgrade the Munis utility billing software to enable expanded and automated account
management capabilities. Administrative Services Q4 2013
Complete Phases II (recording of time for work orders) and III (shift scheduling) of the Novatime time and attendance
scheduling software implementation Administrative Services Q4 2013
Add easements and backflow prevention data to GIS. Administrative Services Q4 2013
Support technology relocation resulting from public facility changes. Administrative Services Q4 2013
Implement the total compensation posting requirements of Public Act 097-0609. Administrative Services Q4 2012
Complete and publish the Financial Policy Manual. Administrative Services Q2 2013
Expand Administrative Adjudication program to include additional municipal ordinance violations; explore collaboration
with nearby municipalities.
Capital Projects and Inspectional
Services Q2 2013
Continue the tax and revenue audit that is investigating whether Village service providers are properly charging fees and
collecting revenue in compliance with our municipal ordinances, contracts and franchise agreements. Administrative Services Q2 2013
Complete a comprehensive review and reconciliation of escrow accounts. Administrative Services Q4 2013
Continue to streamline financial operations, including documentation of the budget function. Administrative Services Q4 2013
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Continue improving
operating budget, financial practices to promote
efficient service delivery,
fiscal responsibility, and
transparency
Administrative Goal
Continue to guide the
analysis, design and
implementation of
information and technology
assets leveraging projects
across multiple departments
to support Village operations
and provide excellent
customer service In
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Village of Glenview Adopted 2013 Budget 35
Department Action Steps Primary Department Time of Completion
Continue and expand Municipal Partnering Initiative (MPI) projects/participation in order to achieve cost savings via
offering vendors/contractors economies of scale, and seek cooperation with more agencies including area school and park
districts.
Public Works Q1 2013
Evaluate providing water transmission services to neighboring municipalities. Public Works Q2 2013
Transition Police dispatch operations for Morton Grove and Niles Police into Glenview Public Safety Dispatch Center
(GPSDC). Village Manager's Office Q2 2013
Coordinate with ComEd to ensure continued storm hardening measures and systems upgrades to all pocket areas. Village Manager's Office Q3 2013
Coordinate and facilitate Union Pacific bridge construction project at Shermer Road working with Union Pacific, the
Village of Northbrook, and the Illinois Department of Transportation (IDOT). Village Manager's Office Q4 2014
Provide regular feedback to the Illinois Department of Transportation to expedite Phase I/II Design of the 4-Lane with
Median option for the Willow Road Project.
Capital Projects and Inspectional
Services Ongoing
Continue seeking funds through the State and Federal appropriations and authorization process; focus on storm water
projects.
Capital Projects and Inspectional
Services Ongoing
Review redevelopment options for the three Village-owned parcels (Dominick’s, Village Hall, Fire Station 6) with
Development Advisor and recommend implementation plans.
Planning and Economic
Development Q4 2012
Recommend implementation of Development Advisor strategies for Downtown revitalization including Downtown Use
code, streetscape and parking improvements
Planning and Economic
Development Q4 2012
Receive and analyze expressions of interest for the Navy Disposition Parcel; make recommendations regarding Letters of
Intent, if any, including potential impact of those options on the TIF.
Planning and Economic
Development Q4 2012
Coordinate and facilitate access to businesses during Chestnut – Waukegan improvement project. Planning and Economic
Development Q4 2012
Integrate the Centralized Parcel Inventory with Map Office/GIS system. Planning and Economic
Development Q2 2013
Update Comprehensive Plan – including Annexation Policy.Planning and Economic
Development Q3 2013
Facilitate discussions with potential developers to encourage redevelopment proposals for vacant or underutilized properties
in Glenview.
Planning and Economic
Development Ongoing
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Enhance the Village’s
community planning and
economic development
efforts to continue
improving the quality of life
in the Village of Glenview
Administrative Goal
Continue developing
intergovernmental
relationships to enhance the
overall quality of life in the
Village
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Village of Glenview Adopted 2013 Budget 36
Department Action Steps Primary Department Time of Completion
Engage with residents to identify content such as municipal news or resident questions and/or concerns to distribute through
a Village mobile application. Village Manager's Office Q1 2013
Enhance website by reorganizing lay-out to make it more resident-friendly and continually update department content on
programs and services. Administrative Services Q1 2013
Enhance the use of graphics on the Village website to increase navigation speed and delivery of content for all browsers and
mobile devices. Administrative Services Q3 2013
Continue expanding Resolution Center duties to broaden customer service for Public Works, Development, and Capital
Projects. Administrative Services Q4 2013
Complete the Glenview Water System Master Plan with Baxter-Woodman and update the Board as part of a workshop;
begin implementing recommendations after receiving Board direction.
Capital Projects and Inspectional
Services Q1 2013
Design and construct a high-speed fiber network connection between Glenview Village Hall and the Police Station on East
Lake Avenue that will replace the AT&T Opt-E-Man contract that expires in July of 2014. Administrative Services Q3 2014
Continue to identify projects and financial opportunities to implement recommendations of the Flood Risk Reduction
Program including working with other agencies to identify dual uses of parcels to include storm water detention and seeking
grants when possible
Capital Projects and Inspectional
Services Ongoing
Participate in MWRD discussions regarding (1) regional project development to reduce stream bank flooding, (2) the
implementation of a potential county-wide regulatory ordinance and (3) Inflow and Infiltration (I/I) sanitary regulations that
has the potential to have a high cost of compliance
Capital Projects and Inspectional
Services Ongoing
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Continue improving the
capital improvement
program planning process
pertaining to infrastructure
and facilities projects in an
effective, fiscally –
responsible manner
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Enhance the Village’s
communication program to
promote expedient and
effective dissemination of
information to internal and
external customers of the
Village
Administrative Goal
Village of Glenview Adopted 2013 Budget 37
VILLAGE OF GLENVIEW
DEPARTMENT BUSINESS PLANS
Village of Glenview Adopted 2013 Budget 38
Department Business Plan Outcome and Completion
Village Manager's Office
Provide courteous, prompt and efficient service to enhance the level of resident and customer satisfaction.Customer Service
Catalog and preserve Village ordinances, resolutions, agreements and Village Board meeting minutes.Ongoing
Respond to requests for information with expediency and accuracy.Ongoing
Coordinate FOIA requests with legal and departmental representatives.Ongoing
Assist the public with requests for special events, processing permits and bringing event-related information to the attention of Village Board as
warranted.Ongoing
Ensure that the Village Board is provided with the necessary forums and information to establish the Village Manager's goals, provide
direction to staff on issues, and set policies. Operations
Coordinate the Village Board's annual goal-setting retreat and provide all necessary preparatory reports and supporting commentary for this
retreat. Q3 2013
Coordinate an annual schedule of Executive Sessions and Workshops with the Village Board.Ongoing
Provide timely information updates to the Village Board.Ongoing
Provide orientation for newly elected officials and assist with new commissioners orientations.Q2 2013
Conduct semi-annual review for release of Executive Session minutes and destruction of audio tapes Q1 - Q3 2013
Ensure legal and legislative support is used efficiently. Financial Health
Review legal and legislative expenditures to ensure costs are assigned correctly and remain within budget.Ongoing
Monitor federal and state legislative action that could have an impact upon the Village Ongoing
Village of Glenview Adopted 2013 Budget 39
Ensure the Village maintains a competitive and cost-effective compensation plan to attract and retain quality employees. Financial Health
Conduct annual health plan review and analyze estimated cost impact of new federal health insurance coverage requirements, and develop a
responsive long-term Village strategy Q2 2013
Enhance employee understanding of Village's wage/benefits package and policies Operations
Continue to conduct periodic salary/compensation surveys to monitor market competitiveness Ongoing
Update Total Compensation information posted on the Village website in compliance with state regulations Q1 and Q4 2013
Continue to provide value added services that enable Village Departments to meet their goals and objectives Operations
Design and implement continued federal and state legal compliance trainings, and also initiate identity protection/confidentiality training for
appropriate Village staff Ongoing
Complete personnel file audits in Police and Fire Departments respectively to ensure compliance with federal and state regulations Q2 2013
Establish a secure, electronic personnel filing system to improve recording keeping accuracy and efficiencies Q3 2013
Partner with I.T. on developing and launching an on-line employment application for Village recruitments Q2 2013
Conduct a comprehensive update of the Board of Fire and Police Commission Regulations in partnership with the Police and Fire Departments,
respectively.Q2 2013
Partner with I.T. on implementing the Munis Personnel Actions module in order to improve processing efficiencies and reduce paper forms Q3 2013
Develop internal HR and risk management standard operating procedures Ongoing
Village of Glenview Adopted 2013 Budget 40
Maintain and enhance the Village's risk management function and loss prevention programs in order to minimize the frequency and
severity of loss Operations
Develop and issue a Request for Proposals for the Village’s occupational health services.Q2 2013
Continue injury prevention pilot program with Police and Public Works Departments Q3 2013
Provide quarterly risk management trend reports for department head team.Ongoing
Support the communications goals and action steps of each Department/ Division’s Business Plan; the Village Manager and Board of
Trustees Operations
Continue producing and improving Village Report, E-Glenview, relevant web content, and printed materials as requested by Departments and
more as requested.Ongoing
Increase outreach efforts, including use of social media. The goal is to provide opportunities to meet directly with residents and other
constituencies through speaking opportunities and participation in community events.Ongoing
Conduct printing services request for bids for the Village newsletter Q4 2013
Enhance small group training for Volunteers, create proficiency testing for training goals, and develop initiatives to increase volunteer support.Ongoing
Continue “Ask the Village” web series and explore future programming opportunities such as On Demand programming/ Web accessibility.Ongoing
Continue to develop original programming that supports village functions and community events with wide audience appeal.Ongoing
Audit GVTV procedures and policies: establish goals for improvement to broadcasting, programming, editing, database management, etc.Q1 2013
Continue volunteer recruitment and training to maintain a viable work force. Ongoing
Analyze broadcasting equipment and provide assistance as staff considers options for Village Hall Board Room Q2 2013
Participate in study group to improve Police Department Community Room attributes for public meetings Q2 2013
Village of Glenview Adopted 2013 Budget 41
Facilitate optimal responses to emergency service calls and provide high-quality dispatch services to external and internal customers. Customer Service
Dispatch appropriate resources on emergency service calls. Ongoing
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. Ongoing
Communicate regularly with internal and external customers about their needs and satisfaction. Ongoing
Research, deploy and actively maintain an external customer satisfaction tracking tool. Q3 2013
Provide efficient and high-quality service to emergency service calls to meet or exceed industry standards Ongoing
Implement Quality Assurance program in PSSS-Records to review internal and external customer service quality.Q2 2013
Implement technology and services to allow citizens the ability to complete forms and requests via the internet.Ongoing
Continue to review, modify, and add policies and procedures to the 9-1-1 Dispatch operations manual.Ongoing
Continue to manage budget specifically overtime, FLSA, hire back, and part-time expense Ongoing
Continue to build the part-time dispatcher pool Ongoing
Establish an operations committee with members of dispatch and the fire department to improve operational awareness between the two
departments and establish new and updated operating procedures.Ongoing
Participation of dispatch staff in incident drills with external customers.Ongoing
Explorer alternate options for rapid telephone notification system Ongoing
Implement Novatime time keeping software for Fire and Public Works Q2 2013
Implement Novatime scheduling Village wide Q4 2013
Establish internal advisory group for New World software with external customers Q4 2013
Assist and coordinate New World business opportunities Ongoing
Seek additional agencies to join Glenview Public Safety Dispatch - on a continual basis Municipal Collaboration
Seek additional dispatch partnerships in Cook and Lake Counties.Ongoing
Begin handling of telephone calls and radio dispatching for Morton Grove Police Department and Niles Police Department Q1 2013
Village of Glenview Adopted 2013 Budget 42
Administrative Services Department
Manage the Villages accounts to ensure compliance with applicable regulations and adoption of best practices.Financial Health
Continue to extend electronic payment offerings, such as Interactive Voice Response, while reducing the number of processing and
reconciliation steps. Evaluate the cost/benefit of continuing to offer E-Pay for utility billing.Q2 2013
Complete documentation of general billing procedures. Q2 2013
Develop and/or review financial policies including Insurance/Risk Fund, Property Tax, Debt Management, Purchasing, and prepare a manual for
adoption by the Board of Trustees.Q2 2013
Evaluate the Laserfiche Workflow process to minimize paper distribution process in accounts payable.Q2 2013
Establish monthly financial reporting schedule and post to Village website.Q2 2013
Complete payroll efficiency implementation with a final Novatime review training.Q2 2013
Implement Phase One of ACH offering to vendors for accounts payable.Q2 2013
Reconcile escrow balance sheet accounts.Q3 2013
Complete Novatime implementation for Public Works and Fire Departments.Q3 2013
Review all outstanding accounts receivables for potential close-out. Q4 2013
Standardize Finance Division electronic filing procedures and develop a central document library. Centralize financial and accounting
procedures into one manual and location.Q4 2013
Continue to improve grant management procedures.Q4 2013
Continue to cross-train and further document payroll, accounts payable, and budget functions.Q4 2013
Document property tax levy and abatement procedures, property tax distribution, Special Service Areas, and corresponding debt services
obligations.Q4 2013
Complete utility and tax audit.Q4 2013
Document and manage lease and agreements revenue and payment processes.Q4 2013
Village of Glenview Adopted 2013 Budget 43
Continue to improve policies and procedures related to the management of the Village's capital improvement funding and capital asset
tracking.Capital Improvements
Complete a comprehensive update to the Glen Tax Increment Financing Proforma and TIF Management and Retirement Plan.Q3 2013
Align Munis fixed asset module with work order implementation requirements.Q3 2013
Coordinate with Financial Advisor to refund and/or issue bonds.Q4 2013
Budget to meet the Village's operating needs and management objectives while maintaining compliance with applicable regulations
and using best practices.Financial Health
Continue to enhance the presentation of information in the budget document for GFOA Distinguished Budget Award submission.Q1 2013
Evaluate and test Munis Budget Projection Wizard.Q2 2013
Establish guidelines for departments to communicate significant budget variances.Q3 2013
Implement new GASB statements and/or technical corrections in Comprehensive Annual Financial Report.Q3 2013
Continue to support analysis of North Maine Utility System.Q4 2013
Adopt GASB 67 and 68 Pension Funding Policy.Q4 2014
Improve utilization of integrated automated financial system to support the procurement of goods and services in accordance with
requirements and best practices.Information Technology
Develop process and procedures for Munis Contract Management module.Q3 2013
Ongoing tracking prevailing wage act as it applies to Village procurements and ensure compliance.Q4 2013
Continue to expand centralizing procurement records and make contracts available in Village document repository.Q4 2013
Track invoice payments and change orders processed against MUNIS purchase orders; recommend vendor consolidation or bidding when
applicable.Q4 2013
Implement bid collection and distribution management software.Q4 2013
Village of Glenview Adopted 2013 Budget 44
Manage citizen requests through the Resolution Center (RC) and monitor and evaluate Village response.Customer Service
Conduct a cost/benefit to change Glenview utility billing to a monthly billing cycle.Q2 2013
Collaborate with Public Works to develop work order reporting standards.Q3 2013
Evaluate the staffing levels and tools necessary to support a Certificate of Payment program.Q3 2013
Partner with Village project to establish digital video recording for the Resolution Center in 2013.Q4 2013
Update the Village municipal code to reflecting billing notification and account collection processes.Q4 2013
Improve the collections for outstanding water billing accounts including, liens, bankruptcies, foreclosures, etc.Q4 2013
Manage information technology training programs to continue to improve business processes.Information Technology
Evaluate Munis Cubes to execute reports and expand department availability.Q1 2013
Research solutions for mobile customer service request submission and inquiry.Q2 2013
Conduct a cost/benefit analysis on meter reading options to improve meter reading collection through remote means and recommend
improvements to collect utility billing final reads in a more timely and accurate manner.Q2 2013
Continue to test mobile devices for speed and response to the enterprise applications.Q2 2013
Continue to develop and expand Business Intelligence Tool within Map Office for department reports and performance measures.Q4 2013
Continue GIS data development (address update script, available commercial property marketing support, CIP planning, utility as-builts,
backflow prevention, etc.).Q4 2013
Establish routine Enterprise Management Training and develop new training programs as new modules are deployed.Q4 2013
Village of Glenview Adopted 2013 Budget 45
Guide the analysis, design and implementation of information assets leveraging projects across multiple departments to support the
technology goals of the Village.Information Technology
Continue training on the Munis Dashboard and Centrals functionality.Q1 2013
Complete GoDocs implementation.Q1 2013
Support the implementation of New World crash reporting.Q2 2013
Support communication to Village residents through mobile applications.Q2 2013
Finalize and deploy Munis Property Master improvements.Q2 2013
Support and provide training for Novatime integration with MUNIS payroll and work orders.Q2 2013
Support Planning and Economic Development goal to provide customers with on-line permit application, status review and payment
functionality.Q3 2013
Continue the setup and installation of upgrades to the Supervisory Control And Data Acquisitions system.Q3 2013
Implement unified messaging through the telephone system.Q3 2013
Develop Emergency Operations Plan for VoIP phone system.Q3 2013
Manage deployment of Novatime Advanced Scheduling software.Q4 2012
Establish reporting of assets, inventory and services for Munis Work Orders.Q4 2013
Continue to develop web forms on the Glenview Public Website. Research licensing options and interest from other communities to support a
greater volume.Q4 2013
Support and provide training for Novatime Advanced Scheduling integration.Q4 2013
Support the implementation of New World web E-ticketing.Q4 2013
Continue to support Munis Work Orders, Fleet and Facilities including Inventory.Q4 2013
Evaluate the opportunity tor provide utility e-bills to customers.Q4 2013
Munis Utility Billing migration from UB Classic to UB CIS - data conversion and customer information system implementation to improve
business processes.Q4 2013
Village of Glenview Adopted 2013 Budget 46
Govern Village information assets to control standards and ensure reliability and security.Information Technology
Assess inter-jurisdictional opportunities for technology partnering.Q1 2013
Coordinate with HR to update Village electronic communications policy for personal electronic devices.Q1 2013
Manage technology to enable effective collaboration and communication.Information Technology
Explore options for a new connection between Village Hall, PD, and partners.Q1 2013
Implement mobile printers for Inspections.Q3 2013
Support demolition of the old PD, remodeling of Village Hall, and construction of a new Fire Station.Q4 2013
Public Works Department
Formalize documentation and increase safety consciousness through implementation of standard operating procedures Operations
Complete policy and procedure manual for Streets/Forestry Q2 2013
Complete policy and procedure manual for Water/Sewer Q2 2013
Develop plan to implement and communicate SOPs Q3 2013
Continually revise, develop, document, and implement preventative maintenance programs Ongoing
Increase employee knowledge through comprehensive training, including cross training.Operations
Continue cross training program for MEOs on for one month every 5 to 8 months Ongoing
Arrange necessary training to stay in compliance with annual schedule Ongoing
Maintain tracking files of employee training Ongoing
Create mechanism for on-the-job-site safety assessments to be completed by Supervisors and Superintendents Ongoing
Improve employee safety with comprehensive departmental risk management program Operations
Hold monthly safety talk brown bag lunches (Fleet Services)Ongoing
Conduct quarterly facility safety audit Quarterly
Conduct tailgate safety talks Quarterly
Hold monthly Safety Committee meetings Ongoing
Implement accident review policy for preventable accidents Q2 2013
Village of Glenview Adopted 2013 Budget 47
Improve management information through enhanced data collection and reporting mechanisms Information Technology
Implement Munis/Novatime modules for payroll, work orders, asset management, inventory, etc.Ongoing
Assist Administrative Services in the implementation of MUNIS Asset Management Ongoing
Assist Administrative Services in the implementation of MUNIS Work Orders Ongoing
Implement MUNIS Work Order system Ongoing
Continually monitor the departmental budget using the purchase order system Ongoing
Continue and improve upon the tracking of department outputs Ongoing
Improve management information through enhanced data collection and reporting mechanisms Financial Health
Review YTD budget reports with Administration Staff, Superintendents, and Supervisors on a quarterly basis Ongoing
Continue pilot Anti-icing and De-icing program utilizing trailer mounted spray bars/tanks and new 6/8 yard trucks Operations
Set up two parking lots and two arterials road sections to pilot different products Ongoing
Perform product/service analysis Ongoing
Effectively maintain the Village's fleet in order to ensure internal customers meet their operational goals Operations
Implement electronic indirect time, inventory, and repair order entry by Mechanics Q2 2013
Manage opportunities to purchase shared services and commodities to create economies of scale Municipal Collaboration
Participate in Municipal Partnering Initiative for joint purchasing Ongoing
Extend contracts for emergency contractor assistance, debris hauling and cold patch Q2 2013
Manage opportunities to provide efficient, cost effective and high quality services Operations
Direct oversight of cross-connection control services leak detection and water meter testing services Ongoing
Study the implementation of automatic meter reading by radio reads Q3 2013
Implement pay-by-phone function for Cale parking machines at each Metra station Q1 2013
Village of Glenview Adopted 2013 Budget 48
Police Department
Implement Lexipol Policy Program and Daily Training Bulletin Operations
Adapt policy templates to specific needs of Glenview Q1 2013
Implement mandatory Daily Training Bulletins Q1 2013
Establish training protocol for policy changes Q1 2013
Implement in-house and roll call training Operations
Identify existing training requirements and needs Q2 2013
Determine the most beneficial delivery system for the training; computer based, large group/classroom, small group practical application Q2 2013
Identify instructors and develop lesson plans Q2 2013
Contract with vendors and/or develop and deliver training with existing staff/schedules Q2 2013
Update all contact information in incident books Q2 2013
Purchase and upgrade building surveillance system Operations
Determine video retention and copying needs Q1 2013
Evaluate vendor services and products Q1 2013
Coordinate with IT, PSSSD, Finance, and Facilities to purchase new video surveillance system Q1 2013
Develop policy for use of new system Q1 2013
Train for use of and implement new system Q1 2013
Implementation of New World Crash Reporting Information Technology
Install necessary software in cars Q1 2013
Validate data entries and accomplish certification through Illinois Dept. of Transportation Q2 2013
Village of Glenview Adopted 2013 Budget 49
Provide training to departmental personnel reference electronic crash reporting Q1 2013
Fully implement Electronic Traffic Crash Reporting Q1 2013
Integrate Tactical Unit into Patrol Operations
Recruit and train officers in plain clothes tactical patrol Q3 2013
Perform drug interdictions and mitigate Q3 2013
Problems in identifiable areas such as The Glen Town Center, Parks and Bar areas Q3 2013
Analyze data of performance of officers assigned as Tactical Officers Q3 2013
Identify and assign pool of 6-8 dedicated Patrol Tactical Officers Q3 2013
Continue police service to Middle Schools after SRO Program is eliminated Operations
Re-assess school response plans including a familiarize of Patrol Officers with middle school facilities and staff Q1 2013
Evaluation of services needs t middle schools Q1 2013
Development of mutual understanding between District 34 and GPD regarding services offered to calls for service at middle schools Q2 2013
Analyze data of performance of officers assigned to calls for service at middle schools Q3 2013
Acquire access to live Video Feed and Public Address System at GBS that can be monitored live through Dispatch Center Operations
Develop Memorandum of Understanding Q1 2013
Memorandum of Understanding to be reviewed by Principal Wegley and Village Attorney Spears Q1 2013
Once developed, the MOU will be forwarded to the Village Hall and IT for permission on perimeters to be set Q1 2013
Implement training for all Dispatchers and Police Supervisors Q2 2013
Detective and Traffic Bureau Assignments and Rotations Operations
Continue efforts toward full manpower in patrol and bureau Q1 2013
Designate two positions for rotation Q2 2013
Manage traffic related issues to maintain high levels of Public safety and quality of life in the Village Operations
Direct stationary patrol at hazardous locations to increase enforcement measures by 5% over 2012 On-going
Village of Glenview Adopted 2013 Budget 50
Enhance traffic calming efforts by utilizing additional speed card and speed boards to expedite servicing neighborhood concerns for traffic safety On-going
Increase school zone enforcements by 5% over 2012 On-going
Increase Police interaction with Capitol Projects On-going
Utilize directed patrol to target identified community problems Operations
Target quality of life traffic issues and ordinance violations in identified problem areas On-going
Target parks and schools with crime prevention efforts with emphasis on drug and alcohol violations On-going
Target The Glen Town Center to minimize disruptions On-going
Walk and Talks Operations
Increase total amount of walk & talks producing an increase by 5% over 2012 On-going
Directed patrols throughout areas within the Village On-going
Improve community-oriented policing and problem solving On-going
A way for citizens and business owners to communicate concerns in a positive atmosphere On-going
Realignment of Patrol personnel on all shifts Operations
Reposition current personnel Q1 2013
Work with supervisors about officers strengths, weaknesses, and experiences Q1 2013
Develop a system to monitor the results of the personnel changes Q3 2013
Initiate a Ticket Amnesty Program Operations
Assess amount of money in fines that are currently outstanding from unpaid Village Ordinance tickets Q2 2013
Draft Village Ordinance with Village Attorney to allow Ticket Amnesty Program Q2 2013
Arrange dates and process for money collection Q2 2013
Send remaining non-payers notice of hearing with Administration Judge with penalty for non-appearance Q2 2013
Implement a performance measurement for tracking paid tickets and amount of paid fines in comparison to unpaid fines Q2 2013
Investigate partnerships with other agencies built around common functions such as investigations, traffic, animal control, and/or
range Operations
Assess equipment availability and need, training, and available hours On-going
Develop related policy and Intergovernmental Agreement (IGA)On-going
Implement Shared Responsibility Plan and assess at quarterly intervals to check effectiveness Q3 2013
Village of Glenview Adopted 2013 Budget 51
Fire Department
Guide the analysis, design and implementation of information and technology assets to support department operations and excellent
customer service.Information Technology
Update mobile devices and enhance current New World application use.Q4 2013
Improve and develop content for the Fire Department webpage that provides accurate and timely information to Village of Glenview
stakeholders.Q3 2013
Assist in NovaTime transition, provide appropriate training to all personnel, and monitor effectiveness/efficiencies.Q4 2013
Continue improving operating budget, financial practices to promote efficient service delivery, fiscal responsibility, and transparency.Financial Health
Actively seek opportunities for partnering with neighboring jurisdictions in the areas of equipment, staffing, joint-purchasing, and operating
procedures.Q4 2013
Continue improving operations, staffing, and programs to maximize quality of service and efficiency Operations
Conduct promotional process for position of Lieutenant, that complies with state regulations and structure contained in Collective Bargaining
Agreement.Q1 2013
Conduct promotional process for position of Captain, that complies with state regulations and structure contained in Collective Bargaining
Agreement.Q2 2013
Move forward on replacing and training new special team members to ensure operational readiness.Q4 2013
Continue management of facilities projects in an effective, fiscally-responsible manner.Financial Health
Manage efficient operation throughout the Station 6 relocation project, including temporary locations for Station 6 and Administration, as well
as the station construction.Q2 2014
Village of Glenview Adopted 2013 Budget 52
Planning and Economic Development Department
Manage the Village's economic development initiatives to ensure the viability of Glenview's diverse tax base.Operations
Represent the Village's interest at the Chamber of Commerce, the North Shore CVB, and trade shows.Ongoing
Support owners' marketing of available commercial properties and respond to property inquiries.Ongoing
Conduct business retention visits (major/minor) and coordinate Village response to issues identified.Ongoing
Provide staff support to Development Meetings.Ongoing
Provide staff support at PSPR meetings.Ongoing
Administer incentive agreements including monitoring compliance, manage review process for new requests.Ongoing
Facilitate Green Business Award program.2x/year
Manage and improve the economic development contact list; maintain working relationships with area brokers and developers.Ongoing
Produce quarterly list of new businesses opened.Ongoing
Consolidate department server files with Laserfiche.Ongoing
Assist Development Advisor in generating catalytic developments and preparing recommendations for Village review Q1 2013
Manage the Village's Planning initiatives to deliver efficient, timely and accurate regulatory review of development proposals and
special projects.Operations
Increase the communication with the Board, Manager, Commissions, and other Departments involved in development projects.Ongoing
Review land uses, development proposals and coordinate the necessary regulatory review process.Ongoing
Village of Glenview Adopted 2013 Budget 53
Effectively manage development proposals and special projects using established protocols and preliminary agendas.Ongoing
Assist Capital Projects in the implementation of the identified Milwaukee and Waukegan Corridor improvements.Ongoing
Participate with the other member communities in the design and implementation of regional transportation initiatives including the Skokie
Valley Trail, AMTRAK, Metra and PACE.Ongoing
Provide support to the redevelopment efforts for Downtown, Milwaukee and Waukegan Corridors.Ongoing
Manage the following PED initiatives: Navy Land, Dominick's, Fire Station, Chestnut/Waukegan, Avon, Kraft and Patriot Market Place Ongoing
Obtain Village Board direction on the update of the Village Comprehensive Plan.Q3 2013
Research, draft, gain public input and implement the following code improvements: land use codes, auto dealer, nonconformities, planned
development, site plan review ordinances, cross access agreements, parking and loading. Ongoing
Unified Development Code Q3 2013
Update the Appearance Code: Signage and design guidelines, lighting, landscaping, outdoor dining, and parking lot landscaping Ongoing
Implement administrative sign approvals through the Shopping Center Tenant Criteria Q2 2013
Continue to identify and implement service level efficiencies that generate transparent communication and foster better customer
relationships.Operations
Create ways to inform the public and guide customers through the various regulatory processes (videos, FAQ, Map Office, templates,
instructional presentations, how-to-seminars, office hours, fillable applications, apps, etc.)Ongoing
Create paperless process to ensure applicant understands PED and IS processes Q3 2013
Village of Glenview Adopted 2013 Budget 54
With Administrative Services, devise procedures to incorporate more efficient use of document management through additional scanning and
document destruction.Ongoing
Maintain CEU credits and certifications.Ongoing
Create a sign application for the Appearance Commission Q2 2013
Update and maintain the Economic Development web page to be an effective resource for brokers and developers.Ongoing
Utilize the website to provide more up to date and relevant planning information (i.e. projects in progress, public notices, case and permit status,
case exhibits etc.)Q2 2013
Support GIS in the creation of place-based data utilizing Business Intelligence to consolidate information and make it easier to access Q1 2013
Expand use of EIC to include review of PSPR and Text Amendments Q1 2013
Create sample SLS Plat, Sample ZBA Answers and Fire Truck Turning Diagrams Q1 2013
Perform semi-annual customer service surveys to internal and external customers.Q3 2013
Village of Glenview Adopted 2013 Budget 55
Improve Development/PSPR meetings with advance preparation and follow up with customers to ensure they understand the process Ongoing
Create a centralized data center that includes all demographic information.Q2 2013
Integrate Development meeting parcels and Centralized parcel inventory with GIS information (point and click)Q3 2013
Capital Projects and Inspectional Services Department
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 Capital Improvements
Establish an aggressive bidding schedule and ensure bidding of all 2013 core CIP projects by 6/1/2013 Q2 2013
Update the Village's 5 year CIP based on the IMS roadway ratings Q3 2013
Support Baxter & Woodman and Village staff in coordination of water strategic plan Q2 2013
Support the Village’s review of Township infrastructure including impacts on current Village residents and any future annexations Ongoing
Continue implementation of the approved Flood Risk Reduction Program Ongoing
Ensure that all critical items related to the Chestnut/Waukegan intersection project are kept on track for January 2013 letting Q1 2013
Support Village-wide website update Q4 2013
Coordinate Village projects with other agencies (IDOT, CCHD, Townships, ICC, Metra, etc.) and vice-versa to ensure proper scheduling and
allocation of CIP funds Ongoing
Continue to monitor and work with MWRD related to their ongoing storm water and sanitary sewer initiatives Ongoing
Maintain and update the Village's programmed or new grants to ensure scheduling and funding coordination with the core CIP Ongoing
Ensure that all critical items, including business outreach related to the Techny Trail-Segment 4 project are on track for January 2014 letting Q4 2013
Coordinate projects and various design aspects with other departments (PW, Police, Fire) to ensure proper communication and scheduling. Q2 2013
Ensure that all critical items related to the Greenwood/West Lake intersection project are on track for January 2014 letting Q4 2013
For downtown infrastructure improvements, evaluate timing based on current private development and CIP schedules Q3 2013
Village of Glenview Adopted 2013 Budget 56
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 Capital Improvements
Work with the Public Works Department on potential policy revisions related to active maintenance funded by the CIP including crack-sealing,
MARS-A/C, sewer televising and cleaning and others Q2 2013
Track and analyze contingency use for 2012 projects Q1 2013
Conduct 12 month warranty inspections on all 2011 projects Q2 2013
Support the close-out of the East of Harms sanitary sewer system improvement project including resolution of cost efficient to resolve system
deficiencies Q4 2013
Increase use of email groups for project communications and facilitate transition from hard copy mailings Q3 2013
Establish Village CCDD (clean construction demolition debris) policy Q2 2013
Maintain and improve existing Village Facilities to ensure a high quality work environment for Village employees and guests Facilities
Support the Administrative Services Department on any Board policy discussions related to the Facility Repair and Replacement Fund (FRRF)
including determining a long-term funding sources Q4 2013
Continue implementation of the Facilities Strategic Plan Ongoing
Launch initiative to use Munis work order module to explore reporting capabilities Q3 2013
Support the Village Hall space needs analysis as necessary Q2 2013
Support Fire Station #6 transition to temporary quarters and assist with development of Village Hall campus plans Q3 2013
Inspectional Services - Provide timely and efficient inspection services Customer Service
Research online permitting, inspections scheduling and complaints/violation reporting options (including new software)Q4 2013
Coordinate with Administrative Services on more user-friendly website Q4 2013
Outsource fire acceptance testing for alarms and any other systems connected to the alarm system Q4 2013
Village of Glenview Adopted 2013 Budget 57
Transition management of fire alarm installation and compliance tracking process Q2 2013
Audit historical permits issued and identify any/all instances where necessary inspections were not obtained. Discuss how to better ensure proper
inspections are obtained moving forward Q4 2013
Analyze expanding the Village's health inspection program to offer services to surrounding municipalities Q4 2013
Analyze division tasks that could be sent to the Resolution Center Q3 2013
Revise existing informational handouts to better educate the public Q3 2013
Consider expansion/improvement of the Same Day Review program/plan review turn-around time Q3 2013
Work to expand the Sharps and Prescription Drug Program - hours/types Q1 2013
Partner with other towns to re-bid Inspection Services support role Q2 2013
Village of Glenview Adopted 2013 Budget 58
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Village of Glenview Adopted 2013 Budget 59
VILLAGE OF GLENVIEW
PERFORMANCE METRICS
Village of Glenview Adopted 2013 Budget 60
Division Performance Measure
2011
Actual
2012
Target
2012
Projected
2013
Target
Percent increase in E-Glenview subscriptions 13%13%44%*10%
Number of Safety/Loss Prevention trainings conducted per year 1 2 2 1
Percent Change of Total Number of property/casualty claims n/a n/a n/a -2%
Percent change in number of OSHA recordable injuries per year 5%-5%-10%-5%
Percent change in average life of claim (in days) --Workers Compensation -5%-7%-59%0%
Percent change in new property/liability losses incurred (measured in dollars incurred)-5%-7%-18%-2%
Percent change in new workers' compensation losses incurred (measured in dollars incurred)-40%-20%-73%0%
Number of Equal Employment Opportunity compliance training topics conducted per year 1 2 2 2
HMO Health plan claims loss ratio 94%94%94%94%
PPO Health plan claims loss ratio 99%99%92%99%
Percent change in Rx cost per employee per month 7%6%7.7%6%
Percent change in generic prescription Rx utilization 1%2%7.3%3%
Percent change in 90 day mail order Rx utilization 1%1%0.1%1%
Percent of eligible employees participating in the dental PPO network 25%26%30%35%
Number of Freedom of Information Act (FOIA) requests processed 1,297 1,676 1,029 1,100
Number of case reports processed, including arrest reports 5,439 5,422 5,381 5,400
Telecommunicator average quality assurance score 91%90%92%92%
Process 90% of Fire and EMS calls within 2 minutes (ISO standard)97%90%98%90%
Answer 95% of calls within 15 seconds (2 rings)97%n/a *95%
Obtain scores of 90% or better on EMD quality assurance calls n/a n/a n/a 90%
Tickets/Complaints Processed (includes P/Y tickets Felony/Misc Complaints)5,168 n/a 4,877 5,000
Local Ordinance Collection Rate (P Ticket)88%n/a 88%90%
Subpoena Requests Processed 266 n/a 328 300
PSSS/Records Customer Service Calls answered 18,672 n/a 16,975 17,200
Public Safety Support
Services
Human Resources
Village Manager's Office
Administration
Communications
Percent of quarterly meetings held with department directors to provide evaluations relating to budget
progress on business plans, work plans and project lists 100%100%100%100%
Average number of web visits each month -57,000 46,631 57,000
Village of Glenview Adopted 2013 Budget 61
Division Performance Measure
2011
Actual
2012
Target
2012
Projected
2013
Target
Percent of IT service level agreement response for Helpdesk support (ticket response, back-up completion
and security patch update) 99%99%99%99%
IT Helpdesk service satisfaction and courtesy rating 4 4 4
Internal customer service rating that show staff's desktop mapping and GIS queries are being met 4 N/A 4
Percent time project tasks remain on schedule 85%90%80%90%
Percent of system and service availability 99%99%99%99%
Percent of IT service level agreement on-hour Priority One response 100%99%100%99%
Percentage of environmentally friendly registered projects (EPAT) technology products purchased 99%99%99%99%
Management teams' satisfaction rating on the enterprise systems' management dashboard 3.5 N/A 3.5
Percent confidence gained on document scanning volume and value 30%35%40%
Consecutive years for receiving the Certificate of Achievement for Excellence in Financial Reporting 30 31 31 32
Consecutive years for receiving the Distinguished Budget Presentation Award 4 5 5 6
Number of repeat auditor comments 0 0 0 0
Number of corrective auditor comments 0 5 5 0
Survey response indicated of overall satisfaction with work order communications and response n/a 4.0 3.67 4.0
# of payments made by customers using Citizen Self Service 8,161 10,000 10,419 12,000
# of online bank bill payments processed n/a n/a 6,096 7,000
# of phone calls answered n/a n/a 39,020 38,000
# of times a call is requed n/a n/a 7,514 7,000
# of Public Works work order requests n/a n/a 3,451 3,600
# of property violations reported and entered n/a n/a 522 600
Administrative Services Department
Support Services
Finance
Resolution Center
Village of Glenview Adopted 2013 Budget 62
Division Performance Measure
2011
Actual
2012
Target
2012
Projected
2013
Target
Review 10% of standard operating procedures annually 80%100%85%100%
90% adherence to training schedules 100%100%100%100%
Number of average hours of training per Maintenance Worker 28 30 33.5 30
Percent reduction on man-hours for JULIE locates 5%25%4%25%
Number of utility hits 2 5 2 5
Percent of minimum billable hours 72.40%>70%71.00%>70%
Percent of repairs completed in 1 day 86.62%>80%83.31%>80%
Percent of repairs completed in 3 days or less 95.01%>90%92.50%>90%
Percent compliance with scheduled preventative maintenance schedules 63.31%90%76.65%90%
Percent of "comeback/repeat" repairs 0.00%<1%<0.5%<1%
Percent of scheduled maintenance and unscheduled maintenance repair ratio 56/44 60/40 58/44 60/40
Number of volunteer events (e.g. clean up litter, remove brush and install native plants) 5 6 4 6
Number of inches during the December - January snow season 58 30 13.9 30
Number of plow events during the December - January snow season 5 5 3 5
Number of salt runs during the December - January snow season 22 19 10 19
Tons of salt used during the December - January snow season 3,905 3,500 2,224 3,500
Loads of snow hauled to various sites during the December - January snow season 955 650 212 650
Number of trees infest with EAB removed 276 300 1,100 1,400
Number of meter service calls (e.g. meter tests, installations, final reads and repairs) 3,649 4,000 4,109 4,000
Number of sanitary sewer feet cleaned (Glenview System) 428,666 437,000 526,109 437,000
Number of sanitary sewer feet cleaned (North Maine System) 114,380 116,000 110,615 116,000
Use of traffic calming devices 24 18 19 18.9
Implementation of citizen/business contact through Walk & Talks 3,614 3,164 3,323 3,322
Number of residents that participated in child safety seat programs 174 250 262 262.5
Selective enforcement efforts at school zones, hazardous intersections and speeding "hot spots" 325 448 471 470
Missing person cases referred to Detective Bureau within 2 hours of receipt 34 29 32 29
Number of self initiated park (directed) patrols 1856 4,328 4,545 4,544
Number of domestic violence victims supported/assisted within 24 hours of notification 39 37 39 38.85
Police Department
Police Department
Public Works Department
Administration
Fleet
Streets and Forestry
Water and Sewer
Village of Glenview Adopted 2013 Budget 63
Division Performance Measure
2011
Actual
2012
Target
2012
Projected
2013
Target
Percentage of Fire Department policies are reviewed & updated 10%10%5%5%
Percentage of Fire Department standard operating procedures are reviewed & updated 15%20%5%5%
Percentage of Police and Fire Commission Rules and Regulations are reviewed and updated 0%20%100%100%
Percentage of K-8 classrooms and senior facilities visited to present a specific message 95%100%100%100%
Operational readiness of Emergency Operations Center 1 Hour 1 Hour 1 Hour 1 Hour
EMS baseline Turnout Time (the time between dispatch notification and vehicle(s) enroute) of 90 seconds 86.62%90%90%90%
Fire Baseline Turnout Time (the time internal between dispatch notification and vehicle(s) enroute) of 90
seconds 96.80%90%90%90%
Fire & EMS Baseline Travel Time (the time interval from enroute until on scene, based on urban population)
of 5 minutes 12 seconds 97.42%90%90%90%
Total Baseline Response Time: EMS (Call creation to arrive, first unit on scene) Code 1, Code 1 Extrication,
of 8 minutes 12 seconds 98.46%90%90%90%
Total Baseline Response Time: Fire (Call creation to arrive, first unity on scene) Code 3, 3A, 4 of 8 minutes
12 seconds 97.42%90%90%90%
Number of emergency responses 7,159 7,300 7,300 7,300
Percent of staff exceeding the minimum certification/licensing requirement of their specialty 100%100%100%100%
Receive an 85% acceptability rating on customer service surveys. 85%85%85%85%
Percent of major businesses contacted annually 100%100%88%100%
Number of minor businesses contacted annually 65 100%70 100
Percent of major property owners in key business districts contacted annually 75%100%80%100%
75%
Economic Development
Planning
Percent of Department application forms and informational packets reviewed and updated.75%75%100%
Fire Department
Fire Department
Planning and Economic Development
Village of Glenview Adopted 2013 Budget 64
Division Performance Measure
2011
Actual
2012
Target
2012
Projected
2013
Target
Percent of re-reviews reduced based on implementation of same day review improvements 20%10%7%2%
Percent of all plans that receive an initial review within ten (10) working days 88%80%97%85%
Percent of small permits that receive an initial review within five (5) working days 91%80%93%85%
Percent of all annual fire inspections and required re-inspections that are completed 83%95%85%85%
Percent of complaints closed, in court or in the documented process of compliance within 3 months 100%100%100%100%
Percent of scheduled inspections and re-inspections conducted on or before the requested time 100%95%100%100%
Percent of drainage complaints closed, in court or in the documented process of compliance within 3 months n/a n/a n/a 100%
Percent of engineering inspections completed on the day scheduled n/a n/a n/a 100%
Percent of attendance of impacted residents through design meetings or direct contact 16%18%22%18%
Resident satisfaction with usefulness of design meetings 4.7 4.25 4 4.25
Resident satisfaction with quality and clarity of information in design meetings 4.7 4.25 4.1 4.25
Resident satisfaction with staff's helpfulness and willingness to answer questions 4.8 4.25 4.25 4.25
Resident satisfaction with the meeting space for design meetings 4.9 4.25 4.5 4.25
Resident satisfaction the length of design meetings 4.8 4.25 4.5 4.25
Overall average of resident satisfaction survey with conduct of design meetings 4.77 4.25 4.27 4.25
Resident satisfaction for the design of projects 4.14 3.8 4.7 3.8
Resident satisfaction for the construction quality of projects 4.28 3.8 4.7 3.8
Resident satisfaction for the construction timetable of projects 3.47 3.8 3.8 3.8
Resident satisfaction for the landscaping and restoration of projects 3.65 3.8 4.7 3.8
Resident satisfaction for the tree preservation of projects 3.9 3.8 4.13 3.8
Resident satisfaction of Village staff performance and response 4.2 3.8 4.8 3.8
Resident satisfaction of contractor performance and response 3.87 3.8 4.6 3.8
Overall average resident satisfaction with Village construction projects 3.97 3.8 4.52 3.8
Percent of contract deadlines met 75%75%72%75%
Percent of contingency used in core CIP projects 5%50%0%50%
Percent of budgeted funds committed in Facility Repair and Replacement Fund for fiscal year 74%90%76%90%
Percent of work orders completed within pre-established time frames 86%90%87%90%
Construction
Facilities
Capital Projects and Inspectional Services
Inspectional Services
Design
Village of Glenview Adopted 2013 Budget 65
VILLAGE OF GLENVIEW
SUMMARY BY FUND
Village of Glenview Adopted 2013 Budget 66
Operating Funds
Corporate Fund
Special Revenue Funds
Special Tax Allocation Fund
Foreign Fire Tax Fund
Police Special Fund
Capital Project Funds
Capital Projects Fund
Glen CIP Fund
Motor Fuel Tax Fund
Village Permanent Fund
Debt Funds
PDHQ Debt (2004B)
Enterprise Funds
Glenview Water Fund
Glenview Sanitary Sewer Fund
North Maine Water and Sanitary Sewer Fund
Wholesale Water Fund
Commuter Parking Fund
Internal Service Funds
Municipal Equipment Repair Fund
Capital Equipment Replacement Fund
Insurance and Risk Fund
Facility Repair and Replacement Fund
Trust and Agency Funds
Police Pension Fund
Firefighters' Pension Fund
Escrow Deposit Fund
Special Service Area Bond Fund
Village of Glenview Fund Structure
Village of Glenview Adopted 2013 Budget 67
Revenue Highlights
The Village of Glenview appropriations are supported by a number of different sources. The primary revenue categories are Local Taxes, Licenses and Permits, Fees and Fines, Charges for
Services, Intergovernmental, Investment Income, Other/Miscellaneous, Transfers In and Bond
Refunding. In addition to these revenues, the Village has reserves which can be utilized when
revenues are not adequate to cover spending.
$-
$25
$50
$75
$100
$125
$150
$175
2011Actual 2012 AdoptedBudget 2012 ProjectedActual 2013 AdoptedBudget
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Village of GlenviewTotal Revenues and Other Sources All Village Funds(excluding Library Funds)
Local Taxes Licenses and Permits Fees and Fines
Charges for Services Intergovernmental Investment Income
Others/Miscellaneous Transfers In Bond Refunding
Revenue Source
2011
Actual
2012 Adopted
Budget
2012 Projected
Actual
2013 Adopted
Budget
Local Taxes $66,758,497 65,157,592 63,903,025 66,564,254
Licenses and Permits 1,905,119 2,073,000 1,727,342 1,927,350
Fees and Fines 181,362 122,806 210,000 140,000
Charges for Services 42,529,897 43,548,060 44,573,933 43,334,817
Intergovernmental 13,526,172 10,912,368 11,735,073 12,329,092
Investment Income 3,710,844 7,520,882 11,365,561 7,919,480
Others/Miscellaneous 2,608,732 2,477,306 3,335,067 26,621,167
Transfers In 13,280,150 8,460,571 7,141,906 11,859,599
Bond Refunding 11,211,495 - 19,571,023 -
Total 155,712,266 140,272,585 163,562,930 170,695,759
Village of Glenview Adopted 2013 Budget 68
Corporate Fund
General Sales Tax, Property Tax, electricity, natural gas and telephone Utility Taxes, Home Rule
Sales Tax and State Shared Income Tax account for approximately 73.8% of the revenue
collected in the Corporate Fund. While the Village is still feeling the effects of the economic downturn in 2008, gradual stability and moderate improvement can be seen. There are even
signs that State Shared Income Tax is beginning to level off after three years of declines and
should meet or exceed 2011 amounts in 2012.
2010 Actual - 2013 Budget for Corporate Fund Major Revenue Sources
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
General Sales Tax Property Tax*Home Rule Sales Tax Utility Taxes Income Tax
2010 Actual 2011 Actual 2012 Projected Actual 2013 Budget
* Village Property Tax Levy only -Excludes Library
* General Sales Tax
The current general merchandise sales tax rate in Glenview is 8.75%. This is a combination of rates for the State of Illinois (6.25%), the Cook County Home Rule (0.75%), the Regional Transportation Authority (1.00%) and the Glenview Home Rule (0.75%). The State Rate is further divided, with
5.25% going to the State and the other 1.00% being distributed to the Village. It is this 1.00% that
represents General Sales Tax. 2012 General Sales Tax receipts show signs of growth with
projections of $12,792,723 being flat compared to 2011 actuals despite the loss of nearly $500,000 related to one taxpayer. At the end of 2011 a major prescription distribution location changed the type of prescriptions it fills to almost exclusively Medicare related. The 2013 budget includes
anticipated growth of 3.0% from the 2012 projections, bringing the General Sales Tax budget to
$13,176,505.
* Home Rule Sales Tax Glenview implemented a Home Rule Sales Tax effective July 2004 at a rate of 0.50%. In
December 2007 the Village Board approved a 0.25% increase in the Home Rule Sales Tax rate,
bringing the new rate to 0.75% effective July 2008. While the Home Rule Sales Tax does not apply
to the sale of vehicles or qualifying food and drugs, like the General Sales Tax, it did show improvement over 2011 with 2012 projections being $6,608,560. The 2013 budget includes
Village of Glenview Adopted 2013 Budget 69
anticipated growth of 3.0% from the 2012 projections, bringing the Home Rule Sales Tax budget to
$6,806,827. * Property Taxes Property Taxes account for 19.6% of the 2013 Corporate Fund revenue budget. The Village’s
2012 property tax levy to be collected in 2013 is $10,829,156. $1,948,862 is assigned to pay
specific debt obligations while $6,511,164 is set aside to cover the Village portion of Police, Fire and IMRF pension contributions. This leaves only 21.9% or $2,369,130 to be applied to Corporate Fund operating expenditures. In Fiscal Year 2008, the Board of Trustees’ established a
policy to allow the property tax levy to increase by the previous year’s percentage increase in the
equalized assessed value (EAV) associated with New Property. Limiting the levy increase to this
percentage, should hold the tax burden flat for existing Glenview taxpayers. For the 2011 levy, the increase in EAV was only 0.33%. Therefore the Village Board limited the 2012 levy increase to this 0.33% of the 2011 levy, or $35,619.
The property tax levy is the Library’s main source of revenue. Each year the Library’s levy amount
is determined based on the operational needs for that year. Beginning with the 2009 levy to be collected in 2010, the Library began paying the debt service related to the 2009A Corporate Purpose Bonds that funded the new Library. In order to phase-in the impact to Glenview taxpayers the
Village proposed a three year plan to assist with a portion of this obligation using reserves from the
Permanent Fund. For three years, a portion of the debt service would be abated, minimizing the
impact to the taxpayer. In 2010 the Village contributed 75% or $1.5 million of the $2.0 million debt payment. In 2011 the village contributed nearly $1.0 million or 50%. For the 2011 Library levy it was determined that the Library had sufficient reserves to contribute 25% of the 2012 debt service
payment. The 2012 levy for Library operations increased by the same 0.33% used by the Village,
an increase of $18,790, to $5,712,860. After adding the full debt obligation related to the new
building, $1,948,831, the total Library 2012 tax levy to be collected in 2012 is $7,661,691. Property Tax Levy by Levy Year
8,698,006 9,592,176 9,804,801 10,500,000 10,710,000 10,793,538 10,829,156
5,167,382
3,883,495
5,515,000 6,091,387 6,630,391 7,160,456 7,661,691
-
3,000,000
6,000,000
9,000,000
12,000,000
2006 2007 2008 2009 2010 2011 2012
Village Library
Village of Glenview Adopted 2013 Budget 70
* Utility Taxes - Electricity Tax
The Village tax on electricity is based upon established rates per kilowatt-hours used or consumed in a month. Revenues received from these taxes are generated based on actual usage and largely depend on fluctuations in temperatures and population. The 2013 budget of $2,148,129 includes a
2.0% increase over the 2012 projection.
* Utility Taxes - Telecommunications Tax Through the Simplified Municipal Telecommunications Tax, Glenview imposes a 6.0% tax on telecommunication services. This tax is collected and distributed by the State and is imposed on
voice/data lines, cellular phones, and any other telecommunication devices. The 2013 budget of
$3,017,708 includes a 4.0% increase over the 2012 projection.
* Utility Taxes - Natural Gas Tax (Municipal Utility Tax) Glenview imposes a 5.0% tax on gross natural gas sales within the Village. Like the tax on
electricity, receipts are directly related to fluctuations in temperatures and population, in addition to
the cost of natural gas. In 2012, the mild weather contributed to a 25.0% drop in projected receipts.
Anticipating a more typical 2013, the budget of $800,000 includes a 30.0% increase over the 2012 projection.
* Utility Taxes - Gas Use Tax
Nationally, the Gas Use Tax was first implemented after deregulation of the natural gas utilities
in 1998. As customers began to purchase their gas from out of state vendors, 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. The Village Board adopted
the Gas Use Tax on October 21, 2008 and collections began on Nov. 1, 2008. 2012 Gas Use Tax
receipts are projected at $355,772, a 10.0% decline due to the mild weather. The 2013 budget
includes a 9.6% increase to $390,000. * Income Tax The Village receives a portion of State Income Tax receipts on a per-capita basis. While both the
individual and corporate rates were increased for 2011, the municipal share was adjusted so that
100% of the increase would remain with the State. The economic recession has had a dramatic impact on Glenview’s Income Tax receipts. 2008 receipts of $4.2 million dropped to $3.6 million in 2009 and continued to decrease to $3.5 million for 2010. 2011 showed signs of stabilization and
the 2012 Income Tax projection has risen to $3,800,000. The 2013 budget remains flat at the same
amount.
Commuter Parking Fund
* Permits and Daily Parking Revenue 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 or annual increments. There are a total of 679 parking spaces at the downtown station, 628 of which are reserved for
annual parking permit holders, while the remaining 51 spaces are daily fee. The Glen of North
Village of Glenview Adopted 2013 Budget 71
Glenview train station has a total of 500 annual parking permit spaces and 500 daily fee spaces.
2013 budgeted revenues are $531,780. Motor Fuel Tax Fund
* State and Local Motor Fuel Tax
The Village receives a portion of the State Motor Fuel Tax (MFT) on a per-capita basis. The
projection for 2013 MFT revenue is $1,100,000. Based on the information from the Illinois Municipal League and historical trend data, staff is holding MFT revenue flat at $1,100,000 for the 2013 budget. On November 3, 2009, the Village passed a local motor fuel tax (LMFT) of $0.02 per
gallon, effective January 1, 2010. The projection for 2012 LMFT revenue is $329,600. The 2013
budget for LMFT is $329,600.
Special Tax Allocation Fund (STAF)
* Tax Increment Financing Property Tax Revenues are generated from incremental property taxes from the growth of the assessed
valuation at the Glen Tax Increment Financing (TIF) District. Revenues of the STAF are
generated from incremental property taxes resulting from the growth of the assessed valuation
within The Glen TIF District. FY 2011 tax revenue includes $26.5M from current year taxes and $2.78M in prior year taxes (due to a late mailing of the property tax bills in Q4 2010). The FY
2012 property tax projection is $26.2M; the 2013 budget has estimated property taxes at $27.8M.
In recent years the number of tax refunds issued has been higher than expected.
Glenview Water and Sewer Funds
* Sale of Water and Sewer Services The Village’s water customer base includes approximately 16,000 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. Approximately 95.6% of total customers are residential, 3.4% are commercial, and about 1.0% are industrial, government and municipal customers. Customers are billed quarterly with one-third of
customers billed each month. 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 rate structure includes a fixed rate and a consumption rate. The fixed charges are billed each quarter and are based on the size of the customer’s water meter. The consumption of water is
reported by actual meter reads on a property. The sewer consumption is assumed to be the same
as water consumption. The 2013 budget projects that water consumption remains at 2011 levels,
the 2012 consumption was not used in the trending analysis due to the extreme drought over the summer. The 2013 water consumption rate increase is 7.75%; the water quarterly fixed rate is unchanged from 2012. The sewer quarterly fixed rate and consumption rate also remain
unchanged from 2012. The 2012 revenue projection for Glenview water services is $10,648,890,
with the 2013 budget decreasing slightly to $10,199,889 and total revenue budgeted to be
$10,453,594.80. The 2012 revenue projection for sewer services is $2,440,815, the 2013 budget is $2,291,050 and total revenue is $4,078,694.
Village of Glenview Adopted 2013 Budget 72
North Maine Utility Fund
* Sale of Water and Sewer Services The North Maine Utility System primarily serves 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. North Maine
customers are billed monthly.
Like the Glenview system, the North Maine rate structure includes a fixed rate and a consumption rate. The fixed charges are based on the size of the customer’s water meter. The
consumption of water alternates monthly between actual meter reads and estimates. The sewer
consumption is assumed to be the same as water consumption. The 2013 budget assumes a
slight decline in water consumption over 2012 as a result of the extremely dry conditions over the summer. The monthly fixed rate increase remains unchanged and the 2013 consumption rate increase is 9%. The primary cost driver attributing to the 9% water rate increase is the cost of
water from the Village of Niles, which is currently $6.06/1,000 gallons. The 2012 revenue
projection for North Maine water and sewer services is $8,344,298 with the 2013 budget
increasing to $8,943,872.
Village of Glenview Adopted 2013 Budget 73
Expenditure Highlights
Major expenditures for the Village include Operations and Maintenance costs, Capital Outlay and Capital Projects, Debt Service expenditures, and Transfers Out.
$-
$25
$50
$75
$100
$125
$150
$175
$200
2011*Actual 2012 AdoptedBudget 2012 ProjectedActual 2013 AdoptedBudget
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Village of Glenview
Total Expenditures and Other Uses All Village Funds
(excluding Library Funds)
Operations and Maint.Capital Outlay Debt Service
Capital Projects Transfers Out Bond Refunding
*Note: Excludes depreciation
Expenditures
2011*
Actual
2012 Adopted
Budget
2012 Projected
Actual
2013 Adopted
Budget
Operations and Maint.$99,129,076 105,022,925 103,001,992 111,722,284
Capital Outlay 702,729 2,239,591 2,229,726 2,589,113
Debt Service 14,194,034 15,222,785 15,236,019 35,300,467
Capital Projects 10,887,918 16,726,197 12,632,286 18,698,160
Transfers Out 13,283,316 8,460,571 7,105,724 11,859,599
Bond Refunding 11,172,119 - 19,508,726 -
Total 149,369,191 147,672,068 159,714,473 180,169,623
*Note: Excludes depreciation
Village of Glenview Adopted 2013 Budget 74
338 343 352 354
345 342
325
297 297
287
271 277
200
220
240
260
280
300
320
340
360
Full-Time Employees 2002 -2013
Management continues to search for efficiencies
while maintaining service levels.
*The Village has 12 full-time contract employees not included above.
Operations and Maintenance
The 2012 Operations and Maintenance (O&M) costs are projected to be 2.0% or $2,085,932 less than the original budget amount of $105,022,925 as Village management continues to explore ways to control costs while maintaining service levels. The 2013 O&M budget includes an
anticipated increase from 2012 projections of 8.5% or $8,785,292 for a total of $111,722,284.
The 2013 budget includes 8 more full-time employees than the 2012 budget. Six of these positions were necessary to provide dispatch services to two additional neighboring communities beginning in 2013. The 2013 Personnel costs are anticipated to be 3.2% or $1,331,003 higher
than the 2012 projections. The $42,833,380 budgeted amount includes the cost of living
increases for all non-union employees as well as those increases that are mandated by current
union contracts. Increases in salaries and related taxes are partially offset by a $246,371 reduction in Health Insurance costs as recent plan design changes will apply to all employees in 2013.
Contractual costs of
$49,333,437 in the 2013 budget are $3,285,426 higher than 2012
projections. Water
purchases are expected to
increase $560,997. Make-Whole Payments for The Glen TIF are
budgeted at $1,606,622
above 2012 projections
due to increased student counts in the core jurisdictions. 2012 Snow
& Ice Maintenance was
low due to mild weather.
Therefore the 2013 budget for Snow & Ice Maintenance is $332,634 higher. An additional $205,158 is projected for Economic
Development Agreements as a number of projects reach completion triggering property, sales
and utility tax sharing. Property, Casualty and Worker’s Compensation claims combine for a
$353,727 increase compared to 2012 projections. The Commodities budget for 2013 is $4,076,228. This is relatively flat compared to the 2012
projections with a $229,000 reduction in Concrete being partially offset by a $185,840 increase
in the purchase of Salt.
Other Charges and Inter-Fund Charges combine for the remaining $15,479,240 of O&M expenditures in the 2013 budget. This represents a $4,317,316 increase over 2012 projections.
A $5.1 million increase in Developer Incentive Fees is contingent on the development of land in
The Glen TIF. Offsetting this increase is an $833,524 reduction in Inter-Fund Facilities Charges.
Village of Glenview Adopted 2013 Budget 75
Non-recurring 2012 spending included $131,639 for a retaining wall at the downtown train
station and $640,975 for painting and repairs to the Waukegan Road elevator water tank. 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 of the 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 2013 of $2,589,113 represent a $359,387 increase over
2012 projections and include the purchase of a ladder truck budgeted at $996,582.
Debt Service
Debt service payments are based on a debt schedules determined at the time of the debt issuance. The 2013 budget for debt service totals $35,300,467, an increase of $20,064,448. The increase is
related to bond series 2009E which has a final principal and interest payment of $28,785,938 due
in 2013. The Village is exploring the sale of land within The Glen TIF and would fund this debt
payment with the proceeds.
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 reconstructed at 60 years (the third
cycle.)
Historically, each road segment is tested and rated every five years which 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 IMS rating of 75 for all roads in Glenview. Additional
investment from the Corporate Fund in 2011 and 2012 allowed the Village to take advantage of
the favorable bidding environment by accelerating several projects and qualifying for additional
outside funds. Consequently, the Village’s estimated 2012 IMS rating of 77 exceeds the goal of 75. The 2013 budgeted amount for road resurfacing and reconstruction is $7,550,149. The total
capital improvements budget is $18,698,160; this includes core infrastructure, water and sewer
utilities, The Glen TIF, and facility improvements.
Bond Refunding
The $19,508,726 in 2012 was related to the refunding of three different tax-exempt General
Obligation Bond Series’; 2004A, 2004B and 2005. You will find a similar amount reported in the Revenue Highlights.
Village of Glenview Adopted 2013 Budget 76
Transfers Out
Corporate Fund to Capital Projects: This transfer is to support the Capital Improvements Program’s road resurfacing and improvements.
Corporate Fund to CPBS 2004 Fund: This transfer is to move property tax revenue to the
correct fund to pay debt that was issued for the Police Station. Special Tax Allocation Fund (STAF) to Corporate Fund: This transfer is for developer fees
charged to STAF. The STAF is treated similar to any other developer in the village and is
charged the same fees.
Permanent Fund to Capital Projects: This transfer is to support projects recommended by the Storm Water Task Force.
Permanent Fund to Glenview Sewer Fund: This transfer is to support sanitary improvements for
the East of Harms area. Wholesale Water Fund to Corporate Fund: This transfer is intended to recover overhead costs
associated with running the wholesale water fund.
Wholesale Water Fund to Capital Projects Fund: This transfer is a return on investment that is used to improve public roadways.
North Maine Fund to Corporate: This transfer is intended to recover overhead costs associated
with running the North Maine water and sewer systems.
Special Service Areas Transfer: This transfer is to move property tax revenue to the correct fund to pay for improvements associated with the Special Service Areas.
The table below summarizes the 2013 Transfers between Funds.
2013 Summary of Transfers In and Out
Transfers In
Transfers Out Corporate Fund Capital Projects Fund Glenview Sewer Fund Glenview Water Fund STAF CPBS 2004 Fund Corporate Fund $5,000,000 $1,948,862
Special Tax Allocation Fund (STAF) $281,580
Insurance and Risk $1,000,000
Escrow Deposit Fund $16,000 Permanent Fund $799,600 $1,700,000
Wholesale Water Fund $300,000 $465,920
North Maine Fund $139,042 Special Service Areas $104,951 $70,644 $30,105 $2,893
Village of Glenview Adopted 2013 Budget 77
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Village of Glenview Adopted 2013 Budget 78
FY 2011 FY 2013
Actual Original Revised Projected Budget
$252,167,596 $256,652,087 $256,652,087 $256,652,087 $260,500,543
Budgeted Revenues
Taxes 66,758,497 65,157,592 65,157,592 63,903,025 66,564,254
Licenses and Permits 1,905,119 2,073,000 2,073,000 1,727,342 1,927,350
Fines and Forfeits 181,362 122,806 122,806 210,000 140,000
Charges for Services 42,529,897 43,548,060 43,548,060 44,573,933 43,334,817
Intergovernmental 13,526,172 10,912,368 11,731,814 11,735,073 12,329,092
Investment Income 3,710,844 7,520,882 7,520,882 11,365,561 7,919,480
Other Revenues 13,820,226 2,477,306 2,956,644 22,906,090 26,621,166
Transfers In 13,280,150 8,460,571 8,810,571 7,141,906 11,859,599
Total Revenues 155,712,266 140,272,585 141,921,369 163,562,930 170,695,758
Budgeted Expenditures
Operating Expenditures
Personnel 41,701,059 41,561,285 41,555,316 41,502,378 42,833,380
Contractual 43,606,517 45,000,924 46,273,404 46,241,067 49,333,437
Commodities 3,754,360 4,449,878 4,634,987 4,224,681 4,076,228
Other Charges 31,582,941 23,754,226 23,544,976 40,745,013 46,537,318
Capital Outlay 1,588,040 2,239,591 4,214,022 3,615,249 4,148,113
Total Operating Expenditures 122,232,917 117,005,904 120,222,706 136,328,389 146,928,476
Other Expenditures
Interfund Charges 4,668,756 5,479,396 5,479,396 5,226,655 4,242,388
Capital Projects 9,224,415 16,726,197 17,082,136 11,053,706 17,139,160
Depreciation 1,818,372 - - - -
Transfer Out 13,283,316 8,460,571 9,058,949 7,105,724 11,859,599
Total Other Expenditures 28,994,858 30,666,164 31,620,481 23,386,086 33,241,147
Total Expenditures 151,227,775 147,672,068 151,843,187 159,714,475 180,169,623
Surplus/(Deficit)4,484,491 (7,399,483)(9,921,818)3,848,456 (9,473,865)
$256,652,087 $249,252,604 $246,730,269 $260,500,543 $251,026,677
Budgeted Non Expensed Items
Debt (1,029,523)(1,056,419)(1,056,419)(1,056,418)(863,655)
Capitalized Assets (3,962,126)(1,600,000)(1,600,000)(1,600,000)(1,700,000)
Total Budgeted Non Expensed Items (4,991,649)(2,656,419)(2,656,419)(2,656,418)(2,563,655)
All Funds Summary
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Net Assets
Village of Glenview Adopted 2013 Budget 79
Taxes
39%
Licenses and Permits 1%
Fines and Forfeits
0%
Charges for Services
25%
Intergovernmental
7% Investment Income 5%
Other Revenues
16%
Transfers In 7%
2013 Sources of Village Funds
Personnel 24%
Contractual
27%
Commodities 2%
Other Charges 26%
Capital Outlay 2%
Interfund Charges 2%
Capital Projects 10%
Transfer Out
7%
2013 Uses of Village Funds
Village of Glenview Adopted 2013 Budget 80
2013 Summary of Estimated Sources and Uses of Funds
General Fund
Corporate Fund Police Special
Fund
Foreign Fire
Fund
Special Tax
Allocation Fund
$24,813,060 $27,864 $287,748 $4,720,122
Budgeted Revenues
Taxes 38,399,028 - - 27,894,867
Licenses and Permits 1,838,000 - - -
Fines and Forfeits 140,000 - - -
Charges for Services 4,547,450 - - 14,180
Intergovernmental 9,891,077 - - -
Investment Income 47,000 100 2,000 25,000
Other Revenues 674,609 - 75,000 24,000,000
Transfers In 1,736,622 - - -
Total Revenues 57,273,786 100 77,000 51,934,047
Budgeted Expenditures
Operating Expenditures
Personnel 30,928,801 - - 404,676
Contractual 9,123,697 - 27,860 19,819,719
Commodities 1,720,961 - 57,140 141,702
Other Charges 5,308,786 - - 37,564,800
Capital Outlay 343,250 27,961 - -
Total Operating Expenditures 47,425,495 27,961 85,000 57,930,896
Other Expenditures
Interfund Charges 3,281,991 - - 14,315
Capital Projects - - - -
Transfer Out 6,948,862 - - 281,580
Total Other Expenditures 10,230,853 - - 295,895
Total Expenditures 57,656,348 27,961 85,000 58,226,791
Surplus/(Deficit)(382,562) (27,861) (8,000) (6,292,744)
24,430,497 3 279,748 (1,572,622)
Budgeted Non-Expensed Items
Debt - - - -
Capitalized Assets - - - -
Total Budgeted Non-Expensed Items - - - -
Beginning Estimated Fund Balance/
Net Assets
Ending Estimated Fund Balance/
Net Assets
Special Revenue Funds
Village of Glenview Adopted 2013 Budget 81
Glenview Water
Fund
Glenview Sewer
Fund
North Maine
Water and Sewer
Fund
Wholesale Water
Fund
Commuter
Parking Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
$35,803,030 $16,451,813 $3,840,890 $1,959,346 $3,275,695 $402,030 $5,122,549
- - - - - - -
76,000 13,000 350 - - - -
- - - - - - -
10,199,889 2,291,050 8,833,522 2,141,489 529,000 1,633,630 1,281,383
- - - - - - -
8,600 4,000 9,000 2,900 2,780 800 20,000
139,000 - 101,000 - - 155,000 83,070
30,106 1,770,644 - - - - -
10,453,595 4,078,694 8,943,872 2,144,389 531,780 1,789,430 1,384,453
2,057,427 412,717 837,178 80,647 - 434,034 -
4,414,411 72,143 6,304,761 997,840 272,044 378,000 -
800,709 30,396 170,815 17,000 62,846 921,067 153,593
381,509 291,543 945,681 - - 5,755 -
261,000 - - - 4,000 - 2,110,902
7,915,055 806,799 8,258,436 1,095,487 338,890 1,738,856 2,264,495
599,938 135,618 159,379 19,678 3,942 27,527 -
2,499,589 3,379,140 735,886 - - - -
- - 139,042 765,920 - - -
3,099,527 3,514,758 1,034,307 785,598 3,942 27,527 -
11,014,582 4,321,556 9,292,743 1,881,085 342,833 1,766,382 2,264,495
(560,987) (242,862) (348,871) 263,304 188,947 23,048 (880,042)
35,242,043 16,208,950 3,492,018 2,222,650 3,464,642 425,078 4,242,507
(322,000) (253,000) (288,655) - - - -
(1,300,000) (400,000) - - - - -
(1,622,000) (653,000) (288,655) - - - -
Enterprise Funds Internal Service Funds
Village of Glenview Adopted 2013 Budget 82
2013 Summary of Estimated Sources and Uses of Funds
Insurance and
Risk Fund
Facility
Replacement and
Repair Fund
Capital Projects
Fund
Glen Capital
Projects Fund
$4,898,757 $4,443,471 $1,372,729 $8,403,085
Budgeted Revenues
Taxes - - - -
Licenses and Permits - - - -
Fines and Forfeits - - - -
Charges for Services 7,086,302 82,250 - -
Intergovernmental - 250,000 758,415 -
Investment Income 313,000 25,000 - 11,000
Other Revenues - - - -
Transfers In - - 6,370,471 2,894
Total Revenues 7,399,302 357,250 7,128,886 13,894
Budgeted Expenditures
Operating Expenditures
Personnel 415,537 - - -
Contractual 7,691,227 - - -
Commodities - - - -
Other Charges 2,000 - 24,557 -
Capital Outlay - 1,401,000 - -
Total Operating Expenditures 8,108,765 1,401,000 24,557 -
Other Expenditures
Interfund Charges - - - -
Capital Projects - - 6,996,945 2,098,000
Transfer Out 1,000,000 - - -
Total Other Expenditures 1,000,000 - 6,996,945 2,098,000
Total Expenditures 9,108,765 1,401,000 7,021,502 2,098,000
Surplus/(Deficit)(1,709,463) (1,043,750) 107,384 (2,084,106)
3,189,294 3,399,721 1,480,114 6,318,979
Budgeted Non-Expensed Items
Debt - - - -
Capitalized Assets - - - -
Total Budgeted Non-Expensed Items - - - -
Beginning Estimated Fund Balance/
Net Assets
Ending Estimated Fund Balance/
Net Assets
Internal Service Funds Capital Project Funds
Village of Glenview Adopted 2013 Budget 83
Debt Funds
Permanent Fund Motor Fuel Tax
Fund
CPBS04 Debt
Fund Police Pension Fire Fighters'
Pension
Escrow Deposit
Fund SSA Bond Fund
$30,186,929 $1,150,928 $114,283 $56,934,718 $56,183,344 $0 $108,152
- - - - - - 270,360
- - - - - - -
- - - - - - -
- - - 1,612,832 3,081,840 - -
- 1,429,600 - - - - -
26,800 2,500 2,000 3,700,000 3,700,000 16,000 1,000
- - - 676,467 717,020 - -
- - 1,948,862 - - - -
26,800 1,432,100 1,950,862 5,989,299 7,498,860 16,000 271,360
- - - 2,668,467 4,593,896 - -
- - - 78,327 153,407 - -
- - - - - - -
- - 1,949,362 - - - 63,325
- - - - - - -
- - 1,949,362 2,746,794 4,747,303 - 63,325
- - - - - - -
- 1,429,600 - - - - -
2,499,600 - - - - 16,000 208,595
2,499,600 1,429,600 - - - 16,000 208,595
2,499,600 1,429,600 1,949,362 2,746,794 4,747,303 16,000 271,920
(2,472,800) 2,500 1,500 3,242,505 2,751,557 - (561)
27,714,129 1,153,428 115,783 60,177,223 58,934,901 0 107,591
- - - - - - -
- - - - - - -
- - - - - - -
Trust and Agency FundsCapital Project Funds
Village of Glenview Adopted 2013 Budget 84
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Village of Glenview Adopted 2013 Budget 85
VILLAGE OF GLENVIEW
CORPORATE FUND
Village of Glenview Adopted 2013 Budget 86
Corporate Fund
Description
The Corporate Fund is used to account for the resources and activities associated with the core
services and day to day operations of the Village. The Corporate Fund receives the majority of Village revenues and utilizes these resources to fund expenditures traditionally associated with
government, including general administration, police and fire protection, street maintenance,
snow and ice removal, building and zoning code enforcement, planning and economic
development. The main sources of revenue for the Corporate Fund are General Sales Tax,
Property Taxes, Home Rule Sales Tax, Utility Taxes and State Shared Income Tax. These five sources make up 72.2% of the 2013 Corporate Fund revenue budget.
Fund Balance Policy
The Village of Glenview Board of Trustees adopted a policy that requires the Corporate Fund
year-end fund balance to be maintained at 30% to 40% of the total expenditures of that year. The budget process takes a look at the next three years with a goal of meeting this target. The
Corporate Fund Balance at the end of 2012 is projected to be $24,813,060 or 45.7% of total
Corporate Fund expenditures. However the 2013 Corporate Fund budget represents a $382,565
planned draw down of reserves which will drop the fund balance percentage to 42.4%. As the
Village attempts to maintain infrastructure standards with a $5 million transfer to the Capital Improvement Program (CIP) in each of the next three years, the fund balance is brought down to
39.3% at the end of 2014 and 35.8% by the end of 2015. Please find all fund balance policies in
the Budget and Financial Polices section.
2011 Actual2012 Budget2012 Revised2012 Projected2013 Proposed2014 Projected2015 Projected
Beginning Fund Balance 23,172,366 24,218,026 24,218,026 24,218,026 24,813,060 24,430,495 23,210,750
Total Revenues 54,654,615 54,045,896 54,715,342 54,883,374 57,273,786 57,782,243 58,961,474
Expenditures before Tranfer to CIP 51,608,361 51,561,070 52,441,772 51,438,340 52,656,351 54,001,988 55,507,617
Transfer to CIP 2,000,594 2,500,000 2,850,000 2,850,000 5,000,000 5,000,000 5,000,000
Total Expenditures 53,608,955 54,061,070 55,291,772 54,288,340 57,656,351 59,001,988 60,507,617
Net Surplus/(Deficit)1,045,660 (15,174) (576,429) 595,034 (382,565) (1,219,745) (1,546,143)
Ending Fund Balance 24,218,026 24,202,852 23,641,597 24,813,060 24,430,495 23,210,750 21,664,606
Fund Balance as a % of Total Expenditures 44.9%44.5%42.8%45.7%42.4%39.3%35.8%
Corporate Fund Balance
Revenues
The 2013 Budget estimates $57,273,786 in revenues for the Corporate Fund, an increase of
$2,390,411 or 4.4% over 2012 projections. This includes a $1.0 million transfer in from the Insurance/Risk Fund as well as approximately $400,000 of additional intergovernmental revenue
as the Village will begin providing dispatch services to two neighboring communities in 2013.
The Property Tax Levy was increased by 0.33% or $35,619, to correspond with the Village’s
new EAV reported by the County. General Sales Tax and Home Rule Sales Tax receipts
combine for a 3.0% increase of $582,039. Utility Taxes are expected to increase by $377,120 or 6.3% after mild weather in 2012 reduced receipts. A number of economic development projects
are moving forward increasing Building Permits and Annexation Fees a combined $450,000 or
36.0%. One anticipated significant revenue decrease in 2013 is the $328,770 or 13.0% decline in
Village of Glenview Adopted 2013 Budget 87
the amount the Village will receive for providing fire protection services to the Glenbrook Fire
Protection District. The reduction is due to a declining EAV in the district and two deannexation
settlement payments that inflated the 2012 receipts. Expenditures The 2013 Budget estimates $57,656,351 in expenditures for the Corporate Fund, an increase of
$3,368,011 or 6.2% over 2012 projections. The transfer out to the CIP accounts for $2,150,000
of this increase.
The Personnel budget for 2013 includes 6 new full-time dispatchers required to provide dispatch
services to two additional neighboring communities. This increase is partially mitigated by plan
design changes resulting in a decrease in Health Insurance costs and no base salary increases for
the Village Manager or the Department Head Team. The result is a 3.2% or $969,123 increase to Corporate Fund personnel costs.
Contractual, Commodity and Capital Outlay costs are anticipated to increase by a combined
$497,543 or 4.7% in 2013. An additional $205,158 is projected for Economic Development
Agreements as a number of projects reach completion triggering property, sales and utility tax sharing. Together the cost of Salt and Snow & Ice Maintenance are expected to rise $332,270
over 2012 amounts that were relatively low due to the mild weather. An additional $353,000
was added to the tree removal and planting program to address the damage done by the Emerald
Ash Borer. Offsetting these increases are reductions in Outside Litigation of $150,000 and
Concrete of $229,000.
2012 was the third straight year that the Village increased the transfer to the Capital Projects
Fund above what was originally budgeted. The additional $350,000 allowed the Village to take
advantage of the favorable bidding environment and accelerate a number of road resurfacing
projects throughout the Village. As previously stated, the Corporate Fund transfer out to the CIP in the 2013 Budget is $5,000,000, $2,150,000 more than the 2012 transfer of $2,850,000. The
CIP will receive this level of funding for the next three years. This allows for funding closer to
the level needed to maintain standards and the Corporate Fund year-end fund balance is drawn
down within the policy range of 30% to 40% of total expenditures by the end of 2015.
Village of Glenview Adopted 2013 Budget 88
Corporate Fund Revenue Summary
2011
Actual
2012
Adopted
Budget
2012
Projected
Actual
2013
Adopted
Budget
% Change
Adopted
to Adopted % of Total
General Sales Tax 12,792,723 13,093,500 12,792,723 13,176,505 0.6%23.0%
Property Tax 11,256,322 11,168,038 11,163,538 11,208,257 0.4%19.6%
Home Rule Sales Tax 6,354,394 6,394,500 6,608,570 6,806,827 6.4%11.9%
Utility Taxes 6,064,319 6,148,546 5,978,716 6,355,837 3.4%11.1%
Income Tax 3,823,315 3,392,827 3,800,000 3,800,000 12.0%6.6%
Glenbrook Fire Protection District 2,484,704 2,464,732 2,528,770 2,200,000 -10.7%3.8%
Insurance Reimbursements 1,476,241 1,545,000 1,545,000 1,591,350 3.0%2.8%
Building Permits and Related Fees 1,635,969 1,625,000 1,250,000 1,500,000 -7.7%2.6%
Make-Whole Revenue 1,241,190 1,307,182 1,307,182 1,318,686 0.9%2.3%
Hotel Room Tax 745,459 800,000 720,000 720,000 -10.0%1.3%
Top 10 Subtotal 47,874,637 47,939,325 47,694,499 48,677,461 1.5%85.0%
All Other Corporate Fund Revenues 6,779,978 6,106,571 7,188,875 8,596,325 40.8%15.0%
Total Corporate Fund Revenues 54,654,615$ 54,045,896$ 54,883,374$ 57,273,786$ 6.0%100.0%
Village of Glenview Adopted 2013 Budget 89
Corporate Fund Expenditure Summary
Corporate Fund Departments
2011
Actual
2012
Adopted
Budget
2012
Projected
Actual
2013
Adopted
Budget
% Change
Adopted
to Adopted % of Total
Board of Trustees 309,747 330,969 329,164 335,186 1.3%0.6%
Village Manager's Office (VMO)5,862,728 6,648,980 6,508,804 9,259,478 39.3%16.1%
Administrative Services 3,845,958 5,373,614 5,921,012 6,133,051 14.1%10.6%
General Government 6,150,626 3,606,372 3,752,415 3,894,819 8.0%6.8%
Public Works (PW)7,883,610 7,654,985 7,451,574 7,800,883 1.9%13.5%
Police 11,621,453 12,070,187 11,821,631 11,590,697 -4.0%20.1%
Fire 13,715,343 14,018,729 14,008,383 14,239,801 1.6%24.7%
Development 2,448,821 900,596 1,000,172 904,252 0.4%1.6%
Capital Projects (CP)1,770,670 3,456,638 3,495,185 3,498,184 1.2%6.1%
Total Corporate Fund Expenditures 53,608,955 54,061,070 54,288,340 57,656,351 6.7%100.0%
Village of Glenview Adopted 2013 Budget 90
FY 2011 FY 2013
Actual Original Revised Projected Budget
$23,172,366 $24,218,026 $24,218,026 $24,218,026 $24,813,060
Budgeted Revenues
Taxes 37,306,116 37,684,584 37,684,584 37,360,700 38,399,028
Licenses and Permits 1,842,887 2,003,000 2,003,000 1,588,000 1,838,000
Fines and Forfeits 181,362 122,806 122,806 210,000 140,000
Charges for Services 4,625,129 4,178,653 4,178,653 4,410,611 4,547,450
Intergovernmental 9,272,706 8,666,814 9,336,260 9,812,471 9,891,077
Investment Income 67,220 34,000 34,000 57,000 47,000
Other Revenues 714,418 597,009 597,009 685,562 674,609
Transfers In 644,777 759,030 759,030 759,030 1,736,622
Total Revenues 54,654,615 54,045,896 54,715,342 54,883,374 57,273,786
Budgeted Expenditures
Operating Expenditures
Personnel 30,860,682 30,074,662 30,068,693 29,959,679 30,928,801
Contractual 8,184,433 8,835,141 9,527,682 8,667,519 9,123,697
Commodities 1,678,960 1,932,286 2,053,188 1,813,994 1,720,961
Other Charges 4,904,006 5,050,091 4,874,942 5,082,839 5,308,786
Capital Outlay 198,998 208,750 208,750 208,851 343,250
Total Operating Expenditures 45,827,079 46,100,930 46,733,254 45,732,882 47,425,495
Other Expenditures
Interfund Charges 3,784,872 3,491,714 3,491,714 3,448,430 3,281,991
Capital Projects - - - - -
Transfer Out 3,997,004 4,468,426 5,066,804 5,107,028 6,948,862
Total Other Expenditures 7,781,876 7,960,140 8,558,518 8,555,458 10,230,853
Total Expenditures 53,608,955 54,061,070 55,291,772 54,288,340 57,656,348
Surplus/(Deficit)1,045,660 (15,173)(576,429)595,034 (382,562)
$24,218,026 $24,202,852 $23,641,596 $24,813,060 $24,430,497
Corporate Fund Balance Summary by Revenue and Expense Type
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Net Assets
Village of Glenview Adopted 2013 Budget 91
FY 2011 FY 2013
Actual Original Revised Projected Budget
$23,172,366 $24,218,026 $24,218,026 $24,218,026 $24,813,061
Budgeted Revenues
Taxes 37,306,116 37,684,584 37,684,584 37,360,700 38,399,028
Licenses and Permits 1,842,887 2,003,000 2,003,000 1,588,000 1,838,000
Fines and Forfeits 181,362 122,806 122,806 210,000 140,000
Charges for Services 4,625,129 4,178,653 4,178,653 4,410,611 4,547,450
Intergovernmental 9,272,706 8,666,814 9,336,260 9,812,471 9,891,077
Investment Income 67,220 34,000 34,000 57,000 47,000
Other Revenues 714,418 597,009 597,009 685,562 674,609
Transfers In 644,777 759,030 759,030 759,030 1,736,622
Total Revenues 54,654,615 54,045,896 54,715,342 54,883,374 57,273,786
Budgeted by Department and Division
Board of Trustees
Board of Trustees 48,187 55,219 55,934 57,009 58,044
Special Appropriations 261,560 275,750 275,750 272,155 277,143
General Government 6,150,626 6,648,980 6,748,001 6,508,804 9,259,478
Village Manager's Office
Administration 1,054,087 726,658 774,361 849,235 763,056
Communications 283,436 241,486 260,986 242,706 247,595
Legal 427,246 481,270 479,507 545,678 398,651
Human Resources Administration 1,506,243 1,400,408 1,437,118 1,456,134 1,132,544
Joint Dispatch 2,322,517 2,488,140 2,916,560 2,479,387 3,225,248
Records Management 269,200 35,652 291,983 347,871 365,954
Administrative Services
Administration 276,997 263,844 274,850 292,838 286,566
Finance 938,449 1,020,620 1,026,391 1,065,957 1,142,120
GIS and CADD 292,331 260,981 260,981 281,676 270,836
Information Technology 1,965,838 1,699,855 1,735,680 1,765,973 1,880,267
Resolution Center 372,344 361,072 363,770 345,970 315,030
Public Works
Administration 7,242,130 4,148,950 4,146,194 4,148,055 4,104,835
Streets and Forestry 641,480 3,506,034 3,713,034 3,303,519 3,696,048
Police 11,621,453 12,070,187 11,931,554 11,821,631 11,590,697
Fire
Administration 13,463,100 13,691,658 13,731,643 6,435,350 5,401,596
Emergency Medical Serbices 57,988 114,956 117,036 2,173,146 2,504,241
Fire Suppression 194,256 212,115 214,580 5,399,887 6,333,964
Planning and Economic Development
Administration 689,160 316,555 332,008 282,711 225,081
Planning 547,783 390,682 483,190 517,277 507,418
Economic Development - 193,359 197,991 200,184 171,753
Capital Projects and Inspectional Services
Administration 688,822 759,585 772,601 690,738 655,825
Facilities Management 1,078,119 1,153,901 1,158,716 1,111,424 1,117,409
Inspectional Services 1,215,608 1,543,153 1,591,322 1,693,023 1,724,950
Total Expenditures 53,608,955 54,061,070 55,291,741 54,288,339 57,656,348
Surplus/(Deficit)1,045,660 (15,173)(576,399)595,035 (382,562)
$24,218,026 $24,202,853 $23,641,628 $24,813,061 $24,430,499
Corporate Fund Balance Summary by Department and Division
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Net Assets
Village of Glenview Adopted 2013 Budget 92
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Village of Glenview Adopted 2013 Budget 93
VILLAGE OF GLENVIEW
SPECIAL REVENUE FUNDS
Village of Glenview Adopted 2013 Budget 94
Police Special 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.
FY 2011 FY 2013
Actual Original Revised Projected Budget
$22,578$35,805$35,805$35,805$27,864
Budgeted Revenues
Investment Income 201 100 100 235 100
Other Revenues 13,026 - - 4,200 -
Total Revenues 13,2271001004,435100
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual - - - - -
Commodities - - - - -
Other Charges - - - - -
Capital Outlay - 30,000 30,000 12,376 27,961
Total Operating Expenditures - 30,00030,00012,37627,961
Total Expenditures - 30,00030,00012,37627,961
Surplus/(Deficit)13,227(29,900)(29,900)(7,941)(27,861)
$35,805$5,905$5,905$27,864$3Net Assets
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Village of Glenview Adopted 2013 Budget 95
Foreign Fire Fund
The Foreign Fire Fund was established in 2002. The revenues accounted for in this fund are
restricted for use by direction of the Foreign Fire Insurance Tax 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 engaged in providing fire insurance within the Village.
Expenditures approved by the Foreign Fire Insurance Tax Board must benefit everyone within
the Fire Department. The funds will be utilized as required to assist the Fire Department in
continuing to deliver its high standard of service.
FY 2011 FY 2013
Actual Original Revised Projected Budget
$344,916$325,008$325,008$325,008$287,748
Budgeted Revenues
Investment Income 1,653 1,200 1,200 1,100 2,000
Other Revenues 82,880 75,000 75,000 75,000 75,000
Total Revenues 84,53376,20076,20076,10077,000
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual 4,395 35,360 35,360 35,36027,860
Commodities 100,045 78,000 78,000 78,000 57,140
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures 104,441113,360113,360113,36085,000
Total Expenditures 104,441113,360113,360113,36085,000
Surplus/(Deficit)(19,908)(37,160)(37,160)(37,260)(8,000)
$325,008$287,848$287,848$287,748$279,748Net Assets
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Village of Glenview Adopted 2013 Budget 96
Special Tax Allocation Fund
Description
The Special Tax Allocation Fund (STAF) is used to account for the revenues and expenditures of The Glen Tax Increment Finance District (TIF). This fund accounts for the incremental tax
revenues and the expenditures associated with the distribution of Make-Whole Payments to core
jurisdictions whose boundaries are within the TIF. These core jurisdictions consist of the Village
of Glenview, School Districts 34 and 225, the Glenview Park District, and the Glenview Public
Library. Debt Service and development incentive fees associated with the TIF are also accounted for within the STAF. All TIF activity (except TIF Capital Projects) occurs in the Special Tax
Allocation Fund. The Glen TIF District expires in 2021.
Revenues
Revenues of the STAF are generated from incremental property taxes resulting from the growth of the assessed valuation within The Glen TIF District. FY 2011 tax revenue includes $26.5M
from current year taxes and $2.78M in prior year taxes (due to a late mailing of the property tax
bills in Q4 2010). The FY 2012 property tax projection is $26.2M; the 2013 budget has estimated
property taxes at $27.8M. In recent years the number of tax refunds issued has been higher than
expected.
Expenditures
In addition to the expenditures described previously, the STAF also records all expenditures
associated with the TIF for general administration, road and parkway maintenance and facility
improvements. The 2013 Make Whole Payments are projected to be $18.9M.
In 2011 and 2012 Other Revenues and Other Charges include bond proceeds and debt payments,
respectively, for debt refinancing. In 2013 Other Revenues reflect land sale proceeds. Other
Charges in 2013 include a $28.8M Debt Service payment for the bond that was issued to
originally acquire the property that is being sold (the land sale proceeds will be used towards this debt payment) and a $2.1M increase for development incentives as a result of a legal settlement
agreement.
A projected fund deficit exists within the STAF. If needed, Interfund Loans can be made from the Village’s Permanent Fund to provide STAF with cash to cover current expenditures. These loan repayments are made once funds become available. In 2002, a longer-term loan was made
from the Village’s Permanent Fund to STAF for $11.182M. Repayment of this loan, plus all
accrued interest, is anticipated to be made in the last few years of the TIF when incremental
property taxes exceed anticipated expenditures. In addition to loans from the Village’s Permanent Fund, resources are provided by the issuance of bonds as the need arises.
Village of Glenview Adopted 2013 Budget 97
FY 2011 FY 2013
Actual Original Revised Projected Budget
$9,329,358 $9,569,074 $9,569,074 $9,569,074 $4,720,122
Budgeted Revenues
Taxes 29,281,652 27,200,000 27,200,000 26,253,000 27,894,867
Licenses and Permits - - - - -
Fines and Forfeits - - - - -
Charges for Services 17,180 14,180 14,180 14,180 14,180
Intergovernmental 248,874 - - - -
Investment Income 132,149 25,000 25,000 50,107 25,000
Other Revenues 11,211,503 - - 19,571,023 24,000,000
Transfers In - - - - -
Total Revenues 40,891,358 27,239,180 27,239,180 45,888,310 51,934,047
Budgeted Expenditures
Operating Expenditures
Personnel 568,435 404,078 404,078 401,578 404,676
Contractual 16,323,686 17,209,641 17,221,641 18,190,561 19,819,719
Commodities 112,254 146,624 146,624 146,624 141,702
Other Charges 23,309,760 14,319,990 14,307,990 31,686,691 37,564,800
Capital Outlay 8,694 - - - -
Total Operating Expenditures 40,322,828 32,080,334 32,080,334 50,425,454 57,930,896
Other Expenditures
Interfund Charges 52,537 43,427 43,427 38,429 14,315
Capital Projects - - - - -
Transfer Out 276,277 273,379 273,379 273,379 281,580
Total Other Expenditures 328,814 316,806 316,806 311,808 295,895
Total Expenditures 40,651,642 32,397,139 32,397,139 50,737,262 58,226,791
Surplus/(Deficit)239,716 (5,157,959)(5,157,959)(4,848,952)(6,292,744)
$9,569,074 $4,411,115 $4,411,115 $4,720,122 ($1,572,622)
Ending Fund Balance/
Net Assets
Special Tax Allocation Fund Summary
FY 2012
Beginning Fund Balance/
Net Assets
Village of Glenview Adopted 2013 Budget 98
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Village of Glenview Adopted 2013 Budget 99
VILLAGE OF GLENVIEW
ENTERPRISE FUNDS
Village of Glenview Adopted 2013 Budget 100
Enterprise Funds
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.
• Village general revenues have legal or statutory limitations and cannot cover all the services required by residents.
• General revenues are historically used to finance expenses 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.
Capital purchases 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 where the only expense recognition is interest on the debt.
For budget purposes, however, spending related to these activities must be accounted for like
those of governmental funds. As such, the expenses are generally reported when expended, irrespective of the long-term use of the underlying asset. 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.
Village of Glenview Adopted 2013 Budget 101
Glenview Water & Sanitary Sewer Funds
Description
The Glenview Water and Sanitary Sewer Funds are enterprise funds which mean the revenues,
expenses, transfers and financial results are accounted for through full accrual accounting. These funds are used to account for the revenue and expense activities associated with the delivery and
disposal of water from customers. The financial positions of the Funds are determined by the
Change in Net Assets at year-end. Net Assets are equal to total assets (including all capital
assets) less total liabilities. Net Assets reflect the total productive investment in the utility
system.
Operating Activities
The Water and Sanitary Sewer Funds include operational activities performed by the following
departments: Public Works, Administrative Services, and Capital Projects and Inspectional
Services. The Public Works Department performs general maintenance on the systems such as water main break repair, hydrant flushing, meter replacement, water quality testing, and sewer
line repair. The Administrative Services Department performs support activities to assist with
service operations. These activities include responding to water and sewer customer inquiries,
water and sewer billing, accounts payable, payroll, financial support, information technology
support and geographical information system (GIS) mapping. The Capital Projects and Inspectional Services Department supports long term infrastructure planning, design and project
management for capital improvements.
Customers
The Village’s water customer base includes approximately 16,000 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. 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% commercial, and 1%
industrial, government and municipal customers. Glenview customers are billed quarterly. Water Supply and Rate Structure The Glenview water system receives potable water from Lake Michigan through the Village of
Wilmette. Glenview purchases water from the Village of Wilmette for $1.47/1,000 gallons.
This rate is valid thru December 2012. The rate increase from Wilmette will not be known until the fall of 2013, but will be effective January 1, 2013 and billed retroactively.
The customer rate structure includes a fixed and consumption component. The fixed charges for
water and sewer service are based on the size of the customer’s water meter. Customers with
larger water meters have a higher quarterly fixed charge than those with smaller meters. The consumption of water is reported by actual meter reads on a property. The sewer consumption is
assumed to be the same as water consumption. The 2013 budget assumes consumption trends
will be similar to those in 2011 as opposed to 2012 which was extremely dry and consumption
increased as a result.
Village of Glenview Adopted 2013 Budget 102
Glenview Water Fund
Revenues The 2013 budget includes $10,199,889 in estimated revenue from customer billing, total revenue
is estimated to be $10,453,595. The estimated revenues reflect a 0% increase in the quarterly
fixed rate and a 7.75% increase in the consumption rate. The quarterly fixed rate varies by meter
size.
Meter Size 2012 Quarterly
Fixed Charge
2013 Quarterly
Fixed Charge
0.625” $7.86 $7.86
0.75” $11.80 $11.80
1.0” $19.66 $19.66
1.5” $39.32 $39.32
2.0” $62.92 $62.92
3.0” $125.83 $125.83
4.0” $196.61 $196.61
6.0” $393.23 $393.23
8.0” $629.16 $629.16
*Note: Depending on various conditions of ownership of system component, fees will differ from this table. Refer to the fee ordinance for special circumstances.
Expenses
The 2013 budget includes $11,014,582 in budgeted expenses. The 2013 budget continues to
plan for the funding of capital projects to meet standards. Standards are calculated by taking into
account the useful life of infrastructure and determining how much needs to be invested each year. The 2013 budget includes $2.5M for water infrastructure projects and $321,450 for facility
improvements made to the West Lake, Rugen Sr., and Rugen Jr pump stations. These
infrastructure replacement and repair costs represent 25% of the budget. The cost of water
purchased from the Village of Wilmette represents another 32% of the water fund budget. The 2013 budgeted expenses also include $322,000 in principal payments; this issuance is scheduled to retire in 2016.
The remaining 43% of the 2013 budget is used to fund day to day operations of the system. Day
to day operations include repairing water main break, service line leaks, hydrant flushing, installing new water connections, monitoring of pump stations, water quality testing, meter replacement and repair, water billing, energy costs, facility repairs, GIS mapping, information
technology, financial, and customer service support.
2012 Consumption Charge/1,000 gals 2013 Consumption Charge/1,000 gals
Incorporated $4.55 $4.90
Unincorporated $6.84 $7.37
Village of Glenview Adopted 2013 Budget 103
FY 2011 FY 2013
Actual Original Revised Projected Budget
$33,544,305 $35,418,485 $35,418,485 $35,418,485 $35,803,030
Budgeted Revenues
Taxes - - - - -
Licenses and Permits 51,669 60,000 60,000 111,000 76,000
Fines and Forfeits - - - - -
Charges for Services 9,493,571 9,581,449 9,581,449 10,682,990 10,199,889
Intergovernmental 27,854 - - - -
Investment Income 8,186 9,000 9,000 8,602 8,600
Other Revenues 65,491 130,000 130,000 145,490 139,000
Transfers In 882,000 30,106 30,106 30,106 30,106
Total Revenues 10,528,771 9,810,555 9,810,555 10,978,188 10,453,595
Budgeted Expenditures
Operating Expenditures
Personnel 1,668,424 2,062,036 2,062,036 1,974,179 2,057,427
Contractual 4,172,390 4,260,268 4,206,881 4,616,203 4,414,411
Commodities 758,801 812,147 875,064 795,679 800,709
Other Charges 88,290 378,289 377,189 378,288 381,509
Capital Outlay 3,429 5,835 3,635 2,500 261,000
Total Operating Expenditures 6,691,335 7,518,574 7,524,805 7,766,848 7,915,055
Other Expenditures
Interfund Charges 374,920 1,460,541 1,460,541 1,233,205 599,938
Capital Projects 466,538 2,499,589 2,536,945 1,593,589 2,499,589
Depreciation 1,121,798 - - - -
Transfer Out - - - - -
Total Other Expenditures 1,963,256 3,960,130 3,997,486 2,826,794 3,099,527
Total Expenditures 8,654,592 11,478,704 11,522,290 10,593,642 11,014,582
Surplus/(Deficit)1,874,180 (1,668,149)(1,711,735)384,546 (560,987)
$35,418,485 $33,750,336 $33,706,750 $35,803,030 $35,242,043
Budgeted Non-Expensed Items
Debt ($299,600)($308,000)($308,000)($308,000)($322,000)
Capitalized Assets ($1,533,322)($1,200,000)($1,200,000)($1,200,000)($1,300,000)
Total Budgeted Non-Expensed Items ($1,832,922)($1,508,000)($1,508,000)($1,508,000)($1,622,000)
Net Assets
Ending Fund Balance/
Net Assets
Glenview Water Fund Summary
FY 2012
Beginning Fund Balance/
Village of Glenview Adopted 2013 Budget 104
Glenview Water Fund - Cash Analysis
The cash policy for the Water Fund is to maintain 30 days of cash and investments on hand. This cash analysis differs from the fund balance statement by separating cash from the net assets. This cash display assumes all expenses and revenues are expended and collected at one point in
time. The following cash flow displays a positive cash balance at the end of 2013.
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Actual Original Revised Projected Budget
Beginning Cash and Investments 1,253,960 2,116,234 2,116,234 2,116,234 2,500,808
Cash Receipts
Receipts from Users 9,653,833 9,771,449 9,771,449 10,940,380 10,415,789
Investment Income 8,186 9,000 9,000 7,702 7,700
Transfer In 909,854 30,106 30,106 30,106 30,106
Total Cash Receipts 10,571,873 9,810,555 9,810,555 10,978,188 10,453,595
Non-Capital Cash Outlays
Operating Expenses 7,806,987 8,507,499 8,600,104 8,599,922 8,144,574
Interest Expense 69,965 59,199 59,199 59,198 48,419
Principal Payments 298,063 308,000 308,000 308,000 322,000
Transfer Out - 56,565 32,905 32,905 -
Total Non-Capital Cash Outlays 8,175,015 8,931,263 9,000,208 9,000,025 8,514,993
Subtotal Net Change in Cash 2,396,858 879,292 810,347 1,978,163 1,938,602
Capital Cash Expenses
Capital 1,534,584 2,547,441 2,526,449 1,593,589 2,499,589
Total Capital Cash Outlays 1,534,584 2,547,441 2,526,449 1,593,589 2,499,589
Total Net Change in Cash 862,274 (1,668,149) (1,716,102) 384,574 (560,987)
Ending Cash and Investments 2,116,234 448,085 400,132 2,500,808 1,939,820
Village of Glenview Adopted 2013 Budget 105
Glenview Sanitary Fund
Revenues
The 2013 budget includes $2,291,050 in estimated revenue from customer billing, total revenue
is estimated to be $4,078,694. The Village Permanent Fund is funding $1,700,000 in capital projects through a transfer in for Storm Water Task Force projects. The estimated revenues
reflect a 0% increase in quarterly fixed rate and 0% increase in the consumption rate. There
were no rate increases to sewer fees due to a policy decision by the Village Board to draw down
cash reserves within the Sewer Fund. The quarterly fixed rate varies by meter size.
Meter Size 2012 Quarterly Fixed Charge 2013 Quarterly Fixed Charge
0.625” $7.35 $7.35
0.75” $11.03 $11.03
1.0” $18.38 $18.38
1.5” $36.75 $36.75
2.0” $58.80 $58.80
3.0” $117.60 $117.60
4.0” $183.75 $183.75
6.0” $367.50 $367.50
8.0” $588.00 $588.00
*Note: Depending on various conditions of ownership of system component, fees will differ from this table. Refer
to the fee ordinance for special circumstances.
Expenses
The 2013 budget includes $4,321,556 in budgeted expenses. The 2013 budget continues to plan for the funding of capital projects to meet standards. Standards are calculated by taking into account the useful life of infrastructure and determining how much needs to be invested each
year. The 2013 budget includes an additional $259K above the recommended investment for a
capital projects investment of $1.6M. The Permanent Fund is supporting $1.7M in sanitary
improvements including a sanitary sewer evaluation study for the East of Harms area. The transfer from the Permanent Fund will be made as expenses are incurred and will not be used to fund daily operations. These infrastructure improvement costs represent 79% of the budget. The
budget also includes $253,000 in principal payments; this issuance is scheduled to retire in 2016.
The remaining 21% of the 2013 budget is used to fund day to day operations of the system. Day to day operations include sewer cleaning, sewer grate repairs and replacements, sewer line repairs, energy costs, facility improvements, GIS mapping, information technology, and financial
support.
2012 2013
Charge/1,000 gals $1.29 $1.29
Sewer Only Charge $35.90 $35.90
Village of Glenview Adopted 2013 Budget 106
FY 2011 FY 2013
Actual Original Revised Projected Budget
$14,088,352 $16,163,320 $16,163,320 $16,163,320 $16,451,813
Budgeted Revenues
Taxes - - - - -
Licenses and Permits 10,029 10,000 10,000 28,000 13,000
Fines and Forfeits - - - - -
Charges for Services 2,311,478 2,333,699 2,333,699 2,440,815 2,291,050
Intergovernmental - - - - -
Investment Income 5,121 4,200 4,200 3,750 4,000
Other Revenues (87,876) - - - -
Transfers In 1,582,701 1,770,644 1,770,644 244,940 1,770,644
Total Revenues 3,821,452 4,118,544 4,118,544 2,717,505 4,078,694
Budgeted Expenditures
Operating Expenditures
Personnel 412,905 441,649 441,649 409,254 412,717
Contractual 293,438 89,176 208,980 68,235 72,143
Commodities 24,719 39,146 50,796 35,146 30,396
Other Charges 67,813 289,013 289,013 289,013 291,543
Capital Outlay - - - - -
Total Operating Expenditures 798,875 858,984 990,438 801,649 806,799
Other Expenditures
Interfund Charges 120,628 86,869 86,869 79,646 135,618
Capital Projects 393,408 3,179,434 3,247,716 1,547,716 3,379,140
Depreciation 400,668 - - - -
Transfer Out 32,905 - - - -
Total Other Expenditures 947,609 3,266,303 3,334,586 1,627,363 3,514,758
Total Expenditures 1,746,484 4,125,287 4,325,023 2,429,012 4,321,556
Surplus/(Deficit)2,074,968 (6,744)(206,480)288,493 (242,862)
$16,163,320 $16,156,576 $15,956,840 $16,451,813 $16,208,950
Budgeted Non-Expensed Items
Debt (235,400)(242,000)(242,000)(242,000)(253,000)
Capitalized Assets ($2,290,645)(400,000)(400,000)(400,000)(400,000)
Total Budgeted Non-Expensed Ite ($2,526,045)($642,000)($642,000)($642,000)($653,000)
Glenview Sanitary Sewer Fund Summary
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Net Assets
Village of Glenview Adopted 2013 Budget 107
Glenview Sanitary Fund - Cash Analysis
The cash policy for the Sanitary Sewer Fund is to maintain 30 days of cash and investments on hand. This cash analysis differs from the fund balance statement by separating cash from the net assets. The following cash flow displays a positive cash balance at the end of 2013.
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Actual Original Revised Projected Budget
Beginning Cash and Investments 1,191,582 1,242,814 1,242,814 1,242,814 1,531,306
Cash Receipts
Receipts from Users 2,283,343 2,414,344 2,414,344 2,541,686 2,374,694
Investment Income 5,120 4,200 4,200 3,650 4,000
Transfer In 1,549,795 1,700,000 1,700,000 172,169 1,700,000
Total Cash Receipts 3,838,258 4,118,544 4,118,544 2,717,505 4,078,694
Non-Capital Cash Outlays
Operating Expenses 1,138,141 600,775 842,034 559,878 651,373
Interest Expense 54,972 46,513 46,513 46,513 38,043
Principal Payments 234,883 242,000 242,000 242,000 253,000
Transfer Out - 56,565 32,905 32,905 -
Total Non-Capital Cash Outlays 1,427,996 946,853 1,163,452 881,296 942,416
Subtotal Net Change in Cash 2,410,262 3,172,690 2,955,092 1,836,209 3,136,278
Capital Cash Expenses
Capital 2,359,030 3,179,434 3,179,434 1,547,716 3,379,140
Total Capital Cash Outlays 2,359,030 3,179,434 3,179,434 1,547,716 3,379,140
Total Net Change in Cash 51,232 (6,744) (224,342) 288,492 (242,862)
Ending Cash and Investments 1,242,814 1,236,070 1,018,472 1,531,306 1,288,444
Village of Glenview Adopted 2013 Budget 108
Wholesale Water Fund
Description The Wholesale Water Fund is an enterprise fund which means the revenues, expenses, transfers and financial results are accounted for through full accrual accounting. These funds are used to
account for the operations associated with the purchase of water from the Village of Wilmette for
sale to other water systems. The financial position of the Fund is determined by the Change in
Net Assets at year-end. Net Assets are equal to total assets (including all capital assets) less total liabilities. Net Assets reflect the total productive investment in the utility system.
Operating Activities The Glenview water system receives potable water from Lake Michigan through the Village of Wilmette. Glenview purchases water from the Village of Wilmette for $1.47/1,000 gallons. This
rate is valid until December 2012. The major cost of operations in this fund is the cost of the
water Glenview purchases and the transmission costs. The cost of water is 50% of all expenses
within the fund. The 2013 revenues are $2.1M and budgeted expenses are $1.8M.
Customers
Revenues are derived from contracts with the water systems that purchase the water from
Glenview. Anticipated revenues in excess of expenses are used as transfers to other funds to provide resources for Village-wide capital improvements and as a return on investment for the
operations of the system.
Cash Analysis The following cash flow displays a positive cash balance at the end of 2013. This cash analysis
differs from the fund balance statement by separating cash from the net assets.
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Actual Original Revised Projected Budget
Beginning Cash and Investments 761,897 739,273 739,273 739,273 663,040
Cash Receipts
Receipts from Users 2,015,678 2,298,316 2,357,905 2,123,189 2,141,489
Investment Income 3,054 3,300 3,300 3,050 2,900
Transfer In - - - - -
Total Cash Receipts 2,018,732 2,301,616 2,361,205 2,126,239 2,144,389
Non-Capital Cash Outlays
Operating Expenses 1,054,673 1,228,403 1,336,937 1,202,890 1,115,165
Interest Expense 17,403 8,662 8,662 8,662 -
Principal Payments 220,000 225,000 225,000 225,000 -
Transfer Out 749,280 765,920 765,920 765,920 765,920
Total Non-Capital Cash Outlays 2,041,356 2,227,985 2,336,519 2,202,472 1,881,085
Total Net Change in Cash (22,624) 73,631 24,686 (76,233) 263,304
Ending Cash and Investments 739,273 812,904 763,959 663,040 926,344
Village of Glenview Adopted 2013 Budget 109
FY 2011 FY 2013
Actual Original Revised Projected Budget
$1,745,162 $2,035,579 $2,035,579 $2,035,579 $1,959,346
Budgeted Revenues
Taxes - - - - -
Licenses and Permits - - - - -
Fines and Forfeits - - - - -
Charges for Services 2,156,636 2,298,316 2,298,316 2,063,600 2,141,489
Intergovernmental - - - - -
Investment Income 3,055 3,300 3,300 3,050 2,900
Other Revenues - - 59,589 59,589 -
Transfers In - - - - -
Total Revenues 2,159,691 2,301,616 2,361,205 2,126,239 2,144,389
Budgeted Expenditures
Operating Expenditures
Personnel 73,598 78,272 78,272 74,638 80,647
Contractual 925,967 1,109,702 1,217,736 1,022,823 997,840
Commodities 10,006 16,935 17,435 16,935 17,000
Other Charges 21,818 234,062 234,062 299,062 -
Capital Outlay - - - - -
Total Operating Expenditures 1,031,389 1,438,972 1,547,505 1,413,458 1,095,487
Interfund Charges 25,790 23,094 23,094 23,094 19,678
Capital Projects - - - - -
Depreciation 62,816
Transfer Out 749,280 765,920 765,920 765,920 765,920
Total Other Expenditures 837,886 789,014 789,014 789,014 785,598
Total Expenditures 1,869,275 2,227,985 2,336,519 2,202,472 1,881,085
Surplus/(Deficit)290,417 73,631 24,686 (76,233)263,304
$2,035,579 $2,109,209 $2,060,265 $1,959,346 $2,222,650
Budgeted Non-Expensed Items
Debt (220,000)(225,000)(225,000)(225,000)-
Capitalized Assets - - - - -
Total Budgeted Non-Expensed Ite ($220,000)($225,000)($225,000)($225,000)-
Net Assets
Wholesale Water Fund Summary
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Village of Glenview Adopted 2013 Budget 110
Commuter Parking Fund
Description The Commuter Parking Fund is an enterprise fund which means the revenues, expenses, transfers
and financial results are accounted for through full accrual accounting. These funds are used to
account for the operations associated with the two commuter parking lots downtown and at the Glen. The financial position of the Fund is determined by the Change in Net Assets at year-end. Net Assets are equal to total assets (including all capital assets) less total liabilities.
The Village maintains commuter parking lots and related facilities at both train stations located downtown and at the Glen. The downtown station offers both METRA and Amtrak service,
while the Glen station only offers METRA service. The Village offers a daily parking fee of
$2.00 per day. Permits cost $300 annually for Glenview residents and $400 annually for non-
residents. METRA allows the sale of a limited number of parking permits.
Operating Activities
The Public Works Department and Facilities Management Division are primarily responsible for
maintaining the buildings and parking lots at the train stations. The Public Works Department manages snow removal, landscaping, tree plantings, parking machine maintenance, asphalt and street lighting repairs. The Facilities Management Division manages the long term capital
improvements of the building structures and general maintenance. The 2013 expense budget is
$342,832 and estimated revenues are $531,780.
Cash Analysis The following cash flow displays a positive cash balance at the end of 2013. This cash analysis
differs from the fund balance statement by separating cash from the net assets.
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Actual Original Revised Projected Budget
Beginning Cash and Investments 654,280 883,090 883,090 883,090 946,400
Cash Receipts
Receipts from Users 525,991 499,200 499,200 531,598 529,000
Investment Income 2,890 2,000 2,000 2,980 2,780
Transfer In 1,072,876 - -
Total Cash Receipts 1,601,757 501,200 501,200 534,578 531,780
Non-Capital Cash Outlays
Operating Expenses 1,372,947 477,811 477,811 471,267 342,833
Interest Expense - - - - -
Principal Payments - - - - -
Transfer Out -
Total Non-Capital Cash Outlays 1,372,947 477,811 477,811 471,267 342,833
Total Net Change in Cash 228,810 23,389 23,389 63,311 188,947
Ending Cash and Investments 883,090 906,479 906,479 946,400 1,135,347
Village of Glenview Adopted 2013 Budget 111
FY 2011 FY 2013
Actual Original Revised Projected Budget
$1,996,872 $3,212,384 $3,212,384 $3,212,384 $3,275,695
Budgeted Revenues
Taxes - - - - -
Licenses and Permits - - - - -
Fines and Forfeits - - - - -
Charges for Services 525,991 499,200 499,200 531,598 529,000
Intergovernmental - - - - -
Investment Income 2,889 2,000 2,000 2,980 2,780
Other Revenues - - - - -
Transfers In 1,072,876 - - - -
Total Revenues 1,601,755 501,200 501,200 534,578 531,780
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual 203,464 273,694 275,002 237,050 272,044
Commodities 47,636 66,121 64,812 66,121 62,846
Other Charges - - - - -
Capital Outlay 3,975 4,000 4,000 4,000 4,000
Total Operating Expenditures 255,075 343,815 343,815 307,171 338,890
Other Expenditures
Interfund Charges 63,583 133,996 133,996 164,096 3,942
Capital Projects - - - - -
Depreciation 67,585 - - - -
Transfer Out - - - - -
Total Other Expenditures 131,169 133,996 133,996 164,096 3,942
Total Expenditures 386,243 477,811 477,811 471,267 342,833
Surplus/(Deficit)1,215,512 23,389 23,389 63,311 188,947
$3,212,384 $3,235,773 $3,235,773 $3,275,695 $3,464,642
Budgeted Non-Expensed Items
Debt - - - - -
Capitalized Assets - - - - -
Total Budgeted Non-Expensed Items - - - - -
Net Assets
Ending Fund Balance/
Net Assets
Commuter Parking Fund Summary
FY 2012
Beginning Fund Balance/
Village of Glenview Adopted 2013 Budget 112
North Maine Water and Sewer Fund
Description
The Village of Glenview purchased the North Maine Water and Sewer system (“the System”) in
September 1997. The North Maine Water and Sewer Fund is an enterprise fund which means the revenues, expenses, transfers and financial results are accounted for through full accrual
accounting. These funds are used to account for the operations associated with the purchase of
water from the operations of the North Maine Water and Sewer System. The financial position
of the Fund is determined by the Change in Net Assets at year-end. Net Assets are equal to total
assets (including all capital assets) less total liabilities. Net Assets reflect the total productive investment in the utility system.
Customers
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. Customers in the North Maine
System are billed monthly with alternate bills being estimated versus being generated from meter
readings.
Operating Activities The North Maine Water and Sewer Fund include operational activities performed by the
following departments: Public Works, Administrative Services, and Capital Projects and
Inspectional Services. The Public Works Department performs general maintenance on the
systems such as water main break repair, hydrant flushing, meter replacement, water quality
testing, and sewer line repair. The Administrative Services Department performs support activities to assist with service operations. These activities include responding to water and
sewer customer inquiries, water and sewer billing, accounts payable, payroll, financial support,
information technology support and geographical information system (GIS) mapping. The
Capital Projects and Inspectional Services Department supports long term infrastructure
planning, design and project management for capital improvements.
Water and Sewer Rates
The system is supplied water by the City of Chicago via the Village of Niles, 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. During FY 2012, the system received a 20% rate increase from
the Village of Niles, increasing the cost of water to $6.06/1,000 gallons.
Village of Glenview Adopted 2013 Budget 113
Revenues
The 2013 budget includes $8,373,474 in estimated revenue from customer billing, total revenue is estimated to be $8,943,872. The estimated revenues reflect a 0% increase in the monthly fixed charge and a 9.00% increase in the consumption rate. The monthly fixed charge varies by meter
size.
Meter Size 2013 Water Monthly Fixed Charge 2013 Sewer Monthly Fixed Charge
0.625” $2.62 $2.62
0.75” $3.93 $3.93
1.0” $6.55 $6.55
1.5” $13.11 $13.11
2.0” $20.97 $20.97
3.0” $41.94 $41.94
4.0” $65.54 $65.54
6.0” $131.08 $131.08
8.0” $209.72 $209.72
*Note: Depending on various conditions of ownership of system component, fees will differ from this table. Refer to the fee ordinance for special circumstances.
Expenses
The 2013 budget includes $9,292,743 in budgeted expenses. The 2013 capital improvement
budget is funded at $735,886; these improvements represent 8% of budgeted expenses. The purchase of water from the Village of Niles represents 63% of budget expenses or $5,899,081.
In 2010 the Permanent Fund advanced $3,582,270 the North Maine Water and Sewer Fund for
the 2003A bond defeasance. The 2012 budget began to repay this advance as directed by Board
Resolution; the 2013 budget includes a repayment amount of $568,520. In addition to this repayment, there is $288,655 budgeted for principal payments and $87,706 for interest expense.
2012 Consumption Charge/1,000 gals
2013 Consumption Charge/1,000 gals
$9.30 $10.14
Village of Glenview Adopted 2013 Budget 114
FY 2011 FY 2013
Actual Original Revised Projected Budget
$2,180,609 $4,110,450 $4,110,450 $4,110,450 $3,840,890
Budgeted Revenues
Taxes - - - - -
Licenses and Permits 534 - - 342 350
Fines and Forfeits - - - - -
Charges for Services 8,011,501 8,030,461 8,030,461 8,231,154 8,833,522
Intergovernmental - - - - -
Investment Income 7,556 5,700 5,700 11,777 9,000
Other Revenues 107,999 106,000 106,000 101,025 101,000
Transfers In - - - - -
Total Revenues 8,127,591 8,142,161 8,142,161 8,344,298 8,943,872
Budgeted Expenditures
Operating Expenditures
Personnel 785,922 865,953 865,953 807,682 837,178
Contractual 4,740,921 5,180,871 5,160,371 5,423,531 6,304,761
Commodities 152,540 205,975 226,475 170,949 170,815
Other Charges 144,342 951,331 951,331 953,231 945,681
Capital Outlay 693 1,200 1,200 300 -
Total Operating Expenditures 5,824,418 7,205,329 7,205,329 7,355,693 8,258,436
Other Expenditures
Interfund Charges 171,314 187,006 187,006 187,006 159,379
Capital Projects 36,515 926,991 930,926 935,508 735,886
Depreciation 165,504 - - - -
Transfer Out - 135,651 135,651 135,651 139,042
Total Other Expenditures 373,332 1,249,648 1,253,583 1,258,165 1,034,307
Total Expenditures 6,197,750 8,454,977 8,458,912 8,613,858 9,292,743
Surplus/(Deficit)1,929,841 (312,816)(316,751)(269,560)(348,871)
$4,110,450 $3,797,634 $3,793,698 $3,840,890 $3,492,018
Budgeted Non-Expensed Items
Debt (274,523) (281,419) (281,419) (281,418) (288,655)
Capitalized Assets (138,158) - - - -
Total Budgeted Non-Expensed Items (412,681) (281,419) (281,419) (281,418) (288,655)
Net Assets
North Maine Water and Sewer Fund Summary
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Village of Glenview Adopted 2013 Budget 115
North Maine Water and Sewer Fund - Cash Analysis
The cash policy for the North Maine Fund is to maintain 30 days of cash on hand. This cash flow differs from the fund balance statement because cash is separated from the net assets. The following cash flow displays a positive cash balance at the end of 2013. This cash balance is
needed to smooth the rate increases that are anticipated from the City of Chicago and then passed
through by the Village of Niles.
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Actual Original Revised Projected Budget
Beginning Cash and Investments 1,047,616 5,707,775 5,707,775 5,707,775 5,438,215
Cash Receipts
Receipts from Users 8,057,213 8,136,461 8,136,461 8,332,521 8,934,872
Investment Income 7,557 5,700 5,700 11,777 9,000
Transfer In 99,640 - - - -
Total Cash Receipts 8,164,410 8,142,161 8,142,161 8,344,298 8,943,872
Non-Capital Cash Outlays
Operating Expenses 2,877,814 7,059,424 7,059,424 7,209,788 8,041,454
Interest Expense 213,757 101,492 101,492 101,492 87,706
Principal Payments 241,459 281,419 281,419 281,419 288,655
Transfer Out - 135,651 135,651 135,651 139,042
Total Non-Capital Cash Outlays 3,333,030 7,577,986 7,577,986 7,728,350 8,556,857
Subtotal Net Change in Cash 4,831,380 564,175 564,175 615,948 387,015
Capital Cash Expenses
Capital 171,221 876,991 885,508 885,508 735,886
Total Capital Cash Outlays 171,221 876,991 885,508 885,508 735,886
Total Net Change in Cash 4,660,159 (312,816) (321,333) (269,560) (348,871)
Ending Cash and Investments 5,707,775 5,394,959 5,386,442 5,438,215 5,089,344
Village of Glenview Adopted 2013 Budget 116
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Village of Glenview Adopted 2013 Budget 117
VILLAGE OF GLENVIEW
INTERNAL SERVICE FUNDS
Village of Glenview Adopted 2013 Budget 118
Municipal Equipment Repair Fund
Description
Internal service funds 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, Illinois, has established a Maintenance Equipment Repair Fund
(MERF) to account for the cost of labor, equipment, parts and contracted professional services. These resources are used to maintain and repair all of the Village’s vehicles and pieces of
equipment, as well as the cost of fuel consumed by these assets. The Fleet Services staff is
responsible for the development, implementation and maintenance of a preventative maintenance
schedule for all vehicles and equipment, as well as all other repairs that are needed. Proper
preventative maintenance is necessary to ensure all vehicles and equipment meets their full useful life expectancy.
Revenues
MERF is funded through charges for services for the maintenance and repair of vehicles and
equipment. The Fleet Services Division, of the Public Works Department, bills participating departments on a quarterly basis for services rendered. These charges include an administration
fee, labor, fuel, parts, and outside repairs. MERF also receives revenue from other agencies, the
Village of Golf Police Department, Village of Glenview Park District, and School District #34,
that use its services and fuel.
Expenditures The largest expense of the Fund, and one that has been growing, is the cost of fuel. The
Village’s cost of fuel was higher in 2012 than in previous years on a per gallon basis:
Fuel Expenditures
Year Total billing by Fleet Services Fuel (Wholesale) Percentage of total Total gallons billed Average price per gallon (Wholesale)
2009 $1,455,594 $357,581 24.57% 174,775.50 $2.05
2010 $1,497,945 $443,674 29.62% 178,659.00 $2.48
2011 $1,529,188 $553,812 36.22% 172,340.70 $3.21
2012 $1,812,988 $510,681 28.17% 156,346.20 $3.27
Professional services constitute the next largest use of non-personnel expenses in the MERF. The Village uses professional services for vehicle and equipment maintenance that it cannot
provide in a cost effective manner with its own staff and equipment (e.g., body work, car
washing services, work requiring specialized diagnostic tools, etc.). The Village also utilizes
professional services to provide virtually all maintenance for light- and medium-duty vehicles, as
it has two local dealerships that provide these services at competitive rates. Fund Balance
The Charges for Services rendered through MERF are intended to cover the operating expenses
of the Fleet Services Division. The MERF fund balance is to be managed to a zero cash balance. Operating costs are an estimate and actual results may slightly fluctuate from the budget on an annual basis. Remaining fund balance at the end of the year is to be used toward the next years’
expenses.
Village of Glenview Adopted 2013 Budget 119
FY 2011 FY 2013
Actual Original Revised Projected Budget
$473,214 $506,593 $506,593 $506,593 $402,030
Budgeted Revenues
Taxes - - - - -
Licenses and Permits - - - - -
Fines and Forfeits - - - - -
Charges for Services 1,520,403 1,593,293 1,593,293 1,491,526 1,633,630
Intergovernmental - - - - -
Investment Income 1,128 1,000 1,000 750 800
Other Revenues 177,164 132,598 132,598 169,652 155,000
Transfers In - - - - -
Total Revenues 1,698,694 1,726,891 1,726,891 1,661,928 1,789,430
Budgeted Expenditures
Operating Expenditures
Personnel 425,819 416,699 416,699 434,385 434,034
Contractual 384,427 317,849 372,900 404,000 378,000
Commodities 775,868 921,012 890,961 869,600 921,067
Other Charges 5,265 5,755 (19,245) 5,755 5,755
Capital Outlay - - - - -
Total Operating Expenditures 1,591,379 1,661,315 1,661,315 1,713,740 1,738,856
Other Expenditures
Interfund Charges 73,936 52,750 52,750 52,751 27,527
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures 73,936 52,750 52,750 52,751 27,527
Total Expenditures 1,665,315 1,714,065 1,714,065 1,766,491 1,766,382
Surplus/(Deficit)33,379 12,826 12,826 (104,563)23,048
$506,593 $519,419 $519,419 $402,030 $425,078Net Assets
Municipal Equipment Repair Fund Summary
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Village of Glenview Adopted 2013 Budget 120
Capital Equipment Replacement Fund
Description
Internal service funds 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 Capital Equipment Replacement Fund (CERF) accounts for the funds annually set aside for
the timely replacement of vehicles and equipment that meet the current business operation.
Equipment includes computers, printers, copiers, data storage devices, scanners,
telecommunications equipment, vehicles and fleet shop equipment. The Village Board
established a CERF policy in 2005 that recorded assets and contributions in accordance with
GASB 34. The Board updated the CERF policy on August 18, 2009 to smooth annual
contributions and to set a revised fund balance level.
Revenues Annual department Charges for Services are calculated amounts based on the accumulated
reserve needs per asset, proceeds from the Sale of Assets, and Interest Income. The accumulated
reserve needs are based on the determined life of an asset and replacement value. Charges for
Services are budgeted by department. CERF Charges for Services will be expensed in the
department operating budget and recorded as revenue in CERF.
Assets begin to receive a CERF contribution in the year subsequent to purchase. Once an asset is
fully funded, no additional charges for service will be expensed. For purposes of this policy,
“fully funded” shall mean that the Accumulated Reserve balance is equal to or greater than the
asset’s replacement cost.
Expenditures
The only expenditures made within the Fund are for replacement of vehicles and equipment that have been fully funded through Charges for Services in previous years. The 2013 Budget includes $2,264,495 for the replacement of assets; $1.0 million as a non-cash expense for a fire
department ladder truck that was paid for in 2012, but will not take possession of until 2013.
The 2012 Projections include a drawdown of fund balance to fund the expansion of the Joint
Dispatch Center to include the Villages of Niles and Morton Grove. Fund Balance CERF is to maintain a fund balance target of 40% of accumulated reserves according to the
replacement schedule; this amount has been determined to be sufficient to meet the Village’s
annual vehicle and equipment replacement needs. During the 2011 Budget process the Village
Board revised the fund balance target downward from 50% to 40% for a five year period. The
2013 Budget calculated Charges for Services to the operating departments using the 40% of
accumulated reserves as the fund balance target.
Village of Glenview Adopted 2013 Budget 121
FY 2011 FY 2013
Actual Original Revised Projected Budget
$4,411,952 $5,534,970 $5,534,970 $5,534,970 $5,122,549
Budgeted Revenues
Taxes - - - - -
Licenses and Permits - - - - -
Fines and Forfeits - - - - -
Charges for Services 1,613,515 1,363,107 1,363,107 1,363,107 1,281,383
Intergovernmental - - - - -
Investment Income 23,492 50,000 50,000 24,425 20,000
Other Revenues 62,808 90,500 90,500 130,000 83,070
Transfers In - - - 248,378 -
Total Revenues 1,699,815 1,503,607 1,503,607 1,765,910 1,384,453
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual - - - - -
Commodities 89,857 231,633 231,633 231,633 153,593
Other Charges - - - - -
Capital Outlay 486,940 1,934,806 2,633,107 1,946,699 2,110,902
Total Operating Expenditures 576,797 2,166,439 2,864,740 2,178,332 2,264,495
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 576,797 2,166,439 2,864,740 2,178,332 2,264,495
Surplus/(Deficit)1,123,018 (662,832)(1,361,133)(412,422)(880,042)
$5,534,970 $4,872,138 $4,173,837 $5,122,549 $4,242,507
Net Assets
Ending Fund Balance/
Net Assets
Capital Equipment Replacement Fund Summary
FY 2012
Beginning Fund Balance/
Village of Glenview Adopted 2013 Budget 122
Insurance and Risk Fund
Description
Internal service funds 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 Insurance and Risk Fund accounts for the financial
activity of the Village’s employee benefits and risk management. These programs are
subdivisions of the Human Resources Division.
Revenues The primary revenue of the fund are Charges for Services received from operating departments,
of which funds health insurance, general liability premiums, property casualty claims, workers
compensation premiums and claims, as well as operating costs within the fund. The long-term
model of the fund is for revenues to cover all expenditures in a given year. The Insurance and Risk Fund Balance did subsidize the Charges for Service revenue from the Corporate, Glenview
Water and North Maine Funds in 2011. The 2012 budget reflected “fully loaded” Charges for
Services while the 2013 budget subsidized the Corporate Fund Charges for Services $571K. As
health insurance costs increase, village employees are asked to contribute a higher percentage.
The chart below illustrates the trend regarding employee contributions to their health insurance.
Non Union and Non-Sworn Non Union and Sworn Dispatch Union Fire Union Police Union PW Union
2013 Health Insurance Employee Contributions
HMO Blue Advantage 12% 16% 16% 12% 16% 12%
HMO Illinois 14% 16% 16% 14% 16% 14%
PPO 18% 20% 19% 18% 20% 18%
2012 Health Insurance Employee Contributions
HMO Blue Advantage 12% NA NA NA NA NA
HMO Illinois 14% 16% 16% 5% 16% 5%
PPO 18% 20% 19% 15% 20% 15%
2011 Health Insurance Employee Contributions
HMO Blue Advantage NA NA NA NA NA NA
HMO Illinois 12% 12% 11% 5% 12% 5%
PPO 18% 18% 18% 15% 18% 15%
Expenditures
The primary expenditures of the fund are health insurance, property casualty claims, workers compensation claims and a non-cash expense for incurred but not reported claims. This non-cash adjustment decreases or increases the liability for incurred but not reported claims based on
an actuary study, the 2013 adjustment is a debit to expense in the amount of $263,380. The
health 2013 insurance premiums are $5,914,771, which is 64% of the budgeted expenditures.
The increase of 2013 premiums over the 2012 projection was only 3%.
Village of Glenview Adopted 2013 Budget 123
FY 2011 FY 2013
Actual Original Revised Projected Budget
$4,474,694 $4,541,225 $4,541,225 $4,541,225 $4,898,757
Budgeted Revenues
Taxes - - - - -
Licenses and Permits - - - - -
Fines and Forfeits - - - - -
Charges for Services 7,310,749 7,629,881 7,629,881 7,595,303 7,086,302
Intergovernmental - - - - -
Investment Income 343,025 240,382 240,382 353,050 313,000
Other Revenues - - - - -
Transfers In - - - - -
Total Revenues 7,653,774 7,870,263 7,870,263 7,948,353 7,399,302
Budgeted Expenditures
Operating Expenditures
Personnel 420,867 564,050 564,050 472,468 415,537
Contractual 7,155,876 7,445,099 7,441,099 7,116,353 7,691,227
Commodities - - - - -
Other Charges 10,500 2,000 6,000 2,000 2,000
Capital Outlay - - - - -
Total Operating Expenditures 7,587,243 8,011,149 8,011,149 7,590,821 8,108,765
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - 1,000,000
Total Other Expenditures - - - - 1,000,000
Total Expenditures 7,587,243 8,011,149 8,011,149 7,590,821 9,108,765
Surplus/(Deficit)66,531 (140,885)(140,885)357,532 (1,709,463)
$4,541,225 $4,400,340 $4,400,340 $4,898,757 $3,189,294Net Assets
Insurance and Risk Fund Summary
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Village of Glenview Adopted 2013 Budget 124
Facility Repair and Replacement Fund
Description
Internal service funds 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 Facility Repair and Replacement Fund (FRRF) was created in 2006 for the purpose of
setting aside resources for the major repairs and replacement of the various Village buildings.
The original fund balance was the result of a transfer from the Capital Equipment Replacement
Fund (CERF). Currently, there is no ongoing revenue source for this fund.
The 2013 budget includes a procedural change that budgets for enterprise fund supported
projects within that specific fund. For example, a repair to a pump station is budgeted in the
Water Fund, rather than being recorded in FRRF. This will result in a decrease in revenue and
expenditures for FY 2013 in FRRF.
Revenues
The funding sources, other than fund balance, include grant proceeds, investment income and
transfers from the enterprise funds for projects that improve the Public Works facility.
Expenditures
Expenditures are solely for the repair of existing Village facilities. The 2013 budget appropriates
$1,401,000 to be spent on capital facility improvements. There are many significant projects
planned for 2013; including improvements to the Village Hall, Public Works facility, Police
Station and various Fire Stations.
Village of Glenview Adopted 2013 Budget 125
FY 2011 FY 2013
Actual Original Revised Projected Budget
$6,729,757 $4,979,841 $4,979,841 $4,979,841 $4,443,471
Budgeted Revenues
Taxes - - - - -
Licenses and Permits - - - - -
Fines and Forfeits - - - - -
Charges for Services 143,545 1,109,550 1,109,550 912,544 82,250
Intergovernmental - 275,000 275,000 - 250,000
Investment Income 28,929 30,000 30,000 33,000 25,000
Other Revenues - - - - -
Transfers In - - - - -
Total Revenues 172,474 1,414,550 1,414,550 945,544 357,250
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual 151,407 - 103,367 41,391 -
Commodities 3,673 - - - -
Other Charges - - - - -
Capital Outlay 885,311 55,000 1,333,330 1,440,523 1,401,000
Total Operating Expenditures 1,040,391 55,000 1,436,697 1,481,914 1,401,000
Other Expenditures
Interfund Charges - - - - -
Capital Projects - 1,818,500 478,124 - -
Transfer Out 882,000 - - - -
Total Other Expenditures 882,000 1,818,500 478,124 - -
Total Expenditures 1,922,391 1,873,500 1,914,821 1,481,914 1,401,000
Surplus/(Deficit)(1,749,916)(458,950)(500,271)(536,370)(1,043,750)
$4,979,841 $4,520,891 $4,479,569 $4,443,471 $3,399,721Net Assets
Facility Repair and Replacement Fund Summary
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Village of Glenview Adopted 2013 Budget 126
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Village of Glenview Adopted 2013 Budget 127
VILLAGE OF GLENVIEW
TRUST AND AGENCY FUNDS
Village of Glenview Adopted 2013 Budget 128
Overview of Trust and Agency Funds
Trust and Agency funds 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 three
types of trust and agency funds that the Village of Glenview utilizes.
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 o Police Pension Fund o Firefighters’ Pension Fund
Escrow Funds – deposits held by the government as surety that contractors complete
work they have committed to o Escrow Deposit Fund
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 o Special Service Area Bond Fund
Village of Glenview Adopted 2013 Budget 129
Police Pension Fund
The Village’s sworn police employees participate in the Police Pension Employee’s Retirement
System (PPERS). 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 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.
FY 2011 FY 2013
Actual Original Revised Projected Budget
$50,573,729$52,691,615$52,691,615$52,691,615$56,934,718
Budgeted Revenues
Charges for Services 1,767,986 1,767,365 1,767,365 1,791,026 1,612,832
Investment Income 2,139,380 3,510,000 3,510,000 4,436,258 3,700,000
Other Revenues 654,408 679,681 679,681 641,201 676,467
Total Revenues 4,561,7745,957,0465,957,0466,868,4855,989,299
Budgeted Expenditures
Operating Expenditures
Personnel 2,369,060 2,402,014 2,402,014 2,549,336 2,668,467
Contractual 74,828 80,093 80,093 76,04678,327
Commodities - - - - -
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures 2,443,8882,482,1082,482,1082,625,3822,746,794
Total Expenditures 2,443,8882,482,1082,482,1082,625,3822,746,794
Surplus/(Deficit)2,117,8863,474,9383,474,9384,243,1033,242,505
$52,691,615$56,166,553$56,166,553$56,934,718$60,177,223Net Assets
Ending Fund Balance/
FY 2012
Beginning Fund Balance/
Net Assets
Village of Glenview Adopted 2013 Budget 130
Firefighters’ Pension Fund
The Village’s firefighters participate in the Firefighters’ Pension. The pension provides
retirement benefits to firefighters and is governed by a five-member pension board consisting of
the two Village President appointees, two elected fire employees, and one elected pension beneficiary. The Village and the participants are obligated to fund all pension 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
Firefighters’ Pension Fund is reported as if it were part of the Village for budgetary purposes because of the Village’s fiduciary responsibility to the Pension.
FY 2011 FY 2013
Actual Original Revised Projected Budget
$50,914,129$50,886,680$50,886,680$50,886,680$56,183,344
Budgeted Revenues
Charges for Services 2,806,961 2,862,905 2,862,905 2,889,479 3,081,840
Investment Income 731,0773,501,000 3,501,000 6,295,6633,700,000
Other Revenues 680,302 666,518 666,518 679,640 717,020
Total Revenues 4,218,3407,030,4237,030,4239,864,7817,498,860
Budgeted Expenditures
Operating Expenditures
Personnel 4,115,347 4,251,872 4,251,872 4,419,178 4,593,896
Contractual 130,443 164,030 164,030 148,939153,407
Commodities - - - - -
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures 4,245,7904,415,9014,415,9014,568,1174,747,303
Total Expenditures 4,245,7904,415,9014,415,9014,568,1174,747,303
Surplus/(Deficit)(27,449)2,614,5222,614,5225,296,6642,751,557
$50,886,680$53,501,201$53,501,201$56,183,344$58,934,901Net Assets
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Village of Glenview Adopted 2013 Budget 131
Escrow Deposit Fund
The Escrow Deposit Fund is used to account for deposits held by the Village from contractors. The deposits are invested by the Village and the income derived is transferred to the Corporate Fund after deposits are either used or returned. Excess fund balances 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.
FY 2011 FY 2013
Actual Original Revised Projected Budget
$17,108$0$0$0$0
Budgeted Revenues
Investment Income 18,488 50,000 50,000 13,818 16,000
Total Revenues 18,48850,00050,00013,81816,000
Budgeted Expenditures
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out 35,595 50,000 50,000 13,818 16,000
Total Other Expenditures 35,595 50,000 50,000 13,818 16,000
Total Expenditures 35,59550,00050,00013,81816,000
Surplus/(Deficit)(17,108)- - - -
$0$0$0$0$0Net Assets
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Village of Glenview Adopted 2013 Budget 132
Special Service Area Bond Fund
Special Service Area (SSA) bonds are not obligations of the Village because they are secured by
the levy of taxes 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.
FY 2011 FY 2013
Actual Original Revised Projected Budget
$51,981$95,120$95,120$95,120$108,152
Budgeted Revenues
Taxes 170,729 273,008 273,008 289,325 270,360
Investment Income 1,040 - - 1,240 1,000
Total Revenues 171,768273,008273,008290,565271,360
Budgeted Expenditures
Operating Expenditures
Other Charges 85,339 65,974 65,974 65,974 63,325
Capital Outlay - - - - -
Total Operating Expenditures 85,33965,97465,97465,97463,325
Other Expenditures
Interfund Charges 1,176 - - - -
Transfer Out 42,115 208,595 208,595 211,560 208,595
Total Other Expenditures 43,291 208,595 208,595 211,560 208,595
Total Expenditures 128,630274,569274,569277,534271,920
Surplus/(Deficit)43,138(1,561)(1,561)13,032(561)
$95,120$93,559$93,559$108,152$107,591Net Assets
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Village of Glenview Adopted 2013 Budget 133
VILLAGE OF GLENVIEW
CAPITAL PROJECT FUNDS
Village of Glenview Adopted 2013 Budget 134
Capital Project Funds
These funds account 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 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 developer deposits. 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.
Capital Projects Fund: This fund is supported primarily by a Transfer In from the Corporate
Fund. The Capital Projects Fund has $7,021,502 in expenditures for 2013 projects. These
projects are primarily road resurfacing and reconstruction.
Glen Capital Projects Fund: The Tax Increment Financing District supports the Glen Capital
Projects Fund, which has $2,098,000 in expenditures for 2013. Projects planned include a
retention pond storm water connection, with a budget of $1,800,000.
Permanent Fund: The Village 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
village-wide improvements outside of the TIF district. The fund also is allowed to provide short-
term liquidity for TIF district expenses. Twenty percent of all land sales in the TIF district are
dedicated revenue to the Village Permanent Fund. The revenue for this fund includes investment
income. The 2013 Budget includes expenditures in the form of transfers out to the Capital Project Fund for $799,600 and to the Glenview Sanitary Sewer Fund for $1,700,000.
Motor Fuel Tax Fund: The Illinois Motor Fuel Tax (MFT) Fund includes both state and local
taxes for the privilege of operating motor vehicles on public highways and operating recreational
watercraft on the waters of the State or local roads. The state motor fuel tax 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 statutory formula. The Local Motor Fuel Tax (LMFT) was
approved by the Village Board during the 2010 budget process and is $0.02 per gallon. The
LMFT generates approximately $330K for the resurfacing of village roadways.
Expenditures of Illinois 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.
Village of Glenview Adopted 2013 Budget 135
FY 2011 FY 2013
Actual Original Revised Projected Budget
$1,748,880 $1,916,012 $1,916,012 $1,916,012 $1,372,729
Budgeted Revenues
Taxes - - - - -
Licenses and Permits - - - - -
Fines and Forfeits - - - - -
Charges for Services 69,251 130,000 130,000 - -
Intergovernmental 1,198,680 140,954 290,954 150,000 758,415
Investment Income 11,087 - - 10,400 -
Other Revenues 138,103 - 419,748 643,708 -
Transfers In 7,098,653 3,929,471 4,279,471 3,847,793 6,370,471
Total Revenues 8,515,774 4,200,425 5,120,174 4,651,901 7,128,886
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual 778,192 - 258,262 193,056 -
Commodities - - - - -
Other Charges 6,617 - - 13,235 24,557
Capital Outlay - - - - -
Total Operating Expenditures 784,810 - 258,262 206,291 24,557
Other Expenditures
Interfund Charges - - - - -
Capital Projects 6,148,109 4,094,583 5,681,324 4,988,893 6,996,945
Transfer Out 1,415,723 - - - -
Total Other Expenditures 7,563,832 4,094,583 5,681,324 4,988,893 6,996,945
Total Expenditures 8,348,642 4,094,583 5,939,587 5,195,184 7,021,502
Surplus/(Deficit)167,132 105,842 (819,413)(543,283)107,384
$1,916,012 $2,021,855 $1,096,599 $1,372,729 $1,480,114Net Assets
Capital Projects Fund Summary
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Village of Glenview Adopted 2013 Budget 136
FY 2011 FY 2013
Actual Original Revised Projected Budget
$9,399,483 $8,785,921 $8,785,921 $8,785,921 $8,403,085
Budgeted Revenues
Taxes - - - - -
Licenses and Permits - - - - -
Fines and Forfeits - - - - -
Charges for Services - - - - -
Intergovernmental 1,114,660 250,000 250,000 - -
Investment Income 25,416 20,000 20,000 22,555 11,000
Other Revenues - - - - -
Transfers In 2,733 2,894 2,894 3,009 2,894
Total Revenues 1,142,809 272,894 272,894 25,564 13,894
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual 82,649 - - - -
Commodities - - - - -
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures 82,649 - - - -
Other Expenditures
Interfund Charges - - - - -
Capital Projects 600,846 2,627,500 2,627,500 408,400 2,098,000
Transfer Out 1,072,876 - - - -
Total Other Expenditures 1,673,722 2,627,500 2,627,500 408,400 2,098,000
Total Expenditures 1,756,371 2,627,500 2,627,500 408,400 2,098,000
Surplus/(Deficit)(613,562)(2,354,606) (2,354,606) (382,836) (2,084,106)
$8,785,921 $6,431,315 $6,431,315 $8,403,085 $6,318,979Net Assets
Glen Capital Projects Fund Summary
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Village of Glenview Adopted 2013 Budget 137
FY 2011 FY 2013
Actual Original Revised Projected Budget
$36,055,660 $30,602,695 $30,602,695 $30,602,695 $30,186,929
Budgeted Revenues
Taxes - - - - -
Licenses and Permits - - - - -
Fines and Forfeits - - - - -
Charges for Services 156,000 156,000 156,000 156,000 -
Intergovernmental - - - - -
Investment Income 150,967 28,000 28,000 26,602 26,800
Other Revenues - - - - -
Transfers In - - - - -
Total Revenues 306,967 184,000 184,000 182,602 26,800
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual - - - - -
Commodities - - - - -
Other Charges 980,391 488,795 488,795 - -
Capital Outlay - - - - -
Total Operating Expenditures 980,391 488,795 488,795 - -
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out 4,779,541 2,558,600 2,558,600 598,368 2,499,600
Total Other Expenditures 4,779,541 2,558,600 2,558,600 598,368 2,499,600
Total Expenditures 5,759,932 3,047,395 3,047,395 598,368 2,499,600
Surplus/(Deficit)(5,452,965)(2,863,395) (2,863,395) (415,766) (2,472,800)
$30,602,695 $27,739,300 $27,739,300 $30,186,929 $27,714,129Net Assets
Permanent Fund Summary
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Village of Glenview Adopted 2013 Budget 138
FY 2011 FY 2013
Actual Original Revised Projected Budget
$862,953 $952,726 $952,726 $952,726 $1,150,928
Budgeted Revenues
Taxes - - - - -
Licenses and Permits - - - - -
Fines and Forfeits - - - - -
Charges for Services - - - - -
Intergovernmental 1,663,398 1,579,600 1,579,600 1,772,602 1,429,600
Investment Income 5,375 4,000 4,000 5,200 2,500
Other Revenues - - - - -
Transfers In - - - - -
Total Revenues 1,668,773 1,583,600 1,583,600 1,777,802 1,432,100
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual - - - - -
Commodities - - - - -
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures - - - - -
Other Expenditures
Interfund Charges - - - - -
Capital Projects 1,579,000 1,579,600 1,579,600 1,579,600 1,429,600
Transfer Out - - - - -
Total Other Expenditures 1,579,000 1,579,600 1,579,600 1,579,600 1,429,600
Total Expenditures 1,579,000 1,579,600 1,579,600 1,579,600 1,429,600
Surplus/(Deficit)89,773 4,000 4,000 198,202 2,500
$952,726 $956,726 $956,726 $1,150,928 $1,153,428Net Assets
Motor Fuel Tax Fund Summary
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Village of Glenview Adopted 2013 Budget 139
VILLAGE OF GLENVIEW
DEBT FUNDS
Village of Glenview Adopted 2013 Budget 140
Corporate Purpose Bond Series 2004 Fund
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.
There is one outstanding Corporate Fund debt issue, the Corporate Purpose Bond Series (CPBS) 2004B which was issued to provide resources for the construction of the police headquarters. All
other Village Corporate Purpose Bonds or General Obligation Bonds are abated.
The Corporate Fund receives the property taxes that are levied for this debt and then transfers these funds to the CPBS 2004 Bond Fund where it is recorded as revenue. The CPBS 2004 Bond Fund then makes the debt services payments. This Corporate related Debt Service Fund
has budgeted expenditures of $1,949,362 in 2013.
FY 2011 FY 2013
Actual Original Revised Projected Budget
$29,538$70,559$70,559$70,559$114,283
Budgeted Revenues
Investment Income 3,411 2,000 2,000 4,000 2,000
Transfers In 1,996,410 1,968,426 1,968,426 2,008,650 1,948,862
Total Revenues 1,999,8211,970,4261,970,4262,012,6501,950,862
Budgeted Expenditures
Operating Expenditures
Other Charges 1,958,800 1,968,926 1,968,926 1,968,926 1,949,362
Total Operating Expenditures 1,958,8001,968,9261,968,9261,968,9261,949,362
Total Expenditures 1,958,8001,968,9261,968,9261,968,9261,949,362
Surplus/(Deficit)41,0211,500 1,500 43,724 1,500
$70,559$72,059$72,059$114,283$115,783Net Assets
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Village of Glenview Adopted 2013 Budget 141
VILLAGE OF GLENVIEW
BUDGETS BY DEPARTMENT
Village of Glenview Adopted 2013 Budget 142
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 41,701,059 41,561,285 41,525,320 41,502,377 42,833,380
Contractual 43,606,517 45,000,924 47,069,005 46,241,067 49,333,437
Commodities 3,754,360 4,449,878 4,637,661 4,224,681 4,076,228
Other Charges 31,582,941 23,754,226 23,524,573 40,745,013 46,537,318
Capital Outlay 1,588,040 2,239,591 4,212,947 3,615,249 4,148,113
Total Operating Expenditures 122,232,917 117,005,904 120,969,508 136,328,388 146,928,476
Other Expenditures
Interfund Charges 4,668,756 5,479,396 5,464,396 5,226,655 4,242,388
Capital Projects 9,224,415 16,726,197 17,047,575 11,053,706 17,139,160
Special Service Areas - - - - -
Depreciation 1,818,372 - - - -
Transfer Out 13,283,316 8,460,571 9,058,949 7,105,724 11,859,599
Total Other Expenditures 28,994,858 30,666,164 31,570,920 23,386,086 33,241,147
Total Expenditures 151,227,775 147,672,068 152,540,428 159,714,473 180,169,623
Funding Sources
Corporate Fund 53,608,955 54,061,070 55,291,741 54,288,339 57,656,348
Police Special Fund - 30,000 30,000 12,376 27,961
Foreign Fire Fund 104,441 113,360 113,360 113,360 85,000
Special Tax Allocation Fund 40,651,642 32,397,139 32,397,139 50,737,261 58,226,791
Glenview Water Fund 8,654,592 11,478,704 11,535,392 10,593,642 11,014,582
Glenview Sanitary Fund 1,746,484 4,125,287 4,378,611 2,429,012 4,321,556
Wholesale Water Fund 1,869,275 2,227,985 2,336,519 2,202,472 1,881,085
Commuter Parking Fund 386,243 477,811 477,811 471,267 342,833
North Maine Water & Sewer Fund 6,197,750 8,454,977 8,463,494 8,613,858 9,292,743
Municipal Equipment Replacement Fund 1,665,315 1,714,065 1,714,065 1,766,491 1,766,382
Capital Equipment Replacement Fund 576,797 2,166,439 2,864,740 2,178,332 2,264,495
Insurance and Risk Fund 7,587,243 8,011,149 8,011,149 7,590,821 9,108,765
Facility Repair and Replacement Fund 1,922,391 1,873,500 1,914,821 1,481,914 1,401,000
Police Pension Fund 2,443,888 2,482,108 2,482,108 2,625,382 2,746,794
Firefighters' Pension Fund 4,245,790 4,415,901 4,415,901 4,568,117 4,747,303
Escrow Deposit Fund 35,595 50,000 50,000 13,818 16,000
Special Service Area Bond Fund 128,630 274,569 274,569 277,534 271,920
Capital Projects Fund 8,348,642 4,094,583 6,565,587 5,195,184 7,021,502
Glen Capital Projects 1,756,371 2,627,500 2,627,500 408,400 2,098,000
Permanent Fund 5,759,932 3,047,395 3,047,395 598,368 2,499,600
Motor Fuel Tax Fund 1,579,000 1,579,600 1,579,600 1,579,600 1,429,600
Debt Service Fund 1,958,800 1,968,926 1,968,926 1,968,926 1,949,362
Total Funds Sources 151,227,775 147,672,068 152,540,428 159,714,473 180,169,623
Department Summary
All Funds and Departments
Village of Glenview Adopted 2013 Budget 143
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Actual Original Revised Projected Budget
Expenditures By Department
Board of Trustees 309,747 330,969 331,684 329,164 335,186
General Government 53,034,806 42,583,898 42,670,919 58,392,552 70,520,397
Village Manager's Office 13,615,549 13,556,094 14,354,993 13,742,333 15,490,108
Administrative Services 5,221,146 6,633,835 7,387,436 6,758,262 7,151,484
Public Works 24,456,615 26,405,263 26,719,333 26,600,135 27,546,804
Police 14,065,341 14,582,295 14,443,662 14,459,389 14,365,452
Fire 18,065,574 18,547,991 18,592,521 18,689,860 19,072,103
Planning and Economic Development 1,236,943 900,596 1,013,190 1,000,172 904,252
Capital Projects and Inspections 21,222,055 24,131,128 27,026,690 19,742,607 24,783,837
Total Expenditures 151,227,775 147,672,068 152,540,428 159,714,473 180,169,623
Full Time Positions by Department
Board of Trustees - - - - -
General Government - - - - -
Village Manager's Office 25.00 23.00 27.00 27.00 32.00
Administrative Services 13.00 12.00 12.00 12.00 12.66
Public Works 51.53 51.00 49.00 49.00 49.00
Police 79.00 79.00 76.00 76.00 76.00
Fire 83.00 82.00 82.00 82.00 82.00
Planning and Economic Development 6.00 5.00 5.00 5.00 5.00
Capital Projects and Inspections 20.00 19.00 20.33 20.33 20.33
Total Full Time Positions 277.53 271.00 271.33 271.33 277.00
Part Time Positions by Department
Board of Trustees 1.00 1.00 0.90 0.90 0.90
General Government - - - - -
Village Manager's Office 4.63 4.63 7.15 7.15 7.15
Administrative Services 1.00 1.00 1.00 0.73 0.06
Public Works 1.50 1.50 1.50 1.50 1.50
Police 8.30 8.30 6.20 6.20 6.20
Fire - - - - -
Planning and Economic Development 1.00 1.60 0.60 0.60 0.60
Capital Projects 3.10 4.20 4.48 4.48 4.88
Total Part Time Positions 20.53 22.23 21.83 21.55 21.29
Total Full Time Equivalents 298.06 293.23 293.16 292.88 298.29
Department Summary Cont…
Village of Glenview Adopted 2013 Budget 144
FY 2013 Budget By Fund, Department and Cost Category
General Fund
Corporate Fund Police Special
Fund Foreign Fire Fund Special Tax
Allocation Fund
Board of Trustees
Board of Trustees
Personnel 8,720 - - -
Contractual 48,024 - - -
Commodities 400 - - -
Other Charges 900 - - -
Subtotal 58,044 - - -
Special Appropriations
Personnel 26,913 - - -
Contractual 250,230 - - -
Subtotal 277,143 - - -
Board of Trustees Total 335,186
General Government
General Government
Personnel 189,329 - - -
Contractual 1,782,043 - - -
Commodities 34,950 - - -
Other Charges 300,000 - - -
Interfund Charges 4,294 - - -
Transfer Out 6,948,862 - - -
Subtotal 9,259,478 - - -
Tax Increment Financing
Contractual - - - 18,952,127
Other Charges - - - 37,562,250
Transfer Out - - - 281,580
Subtotal - - - 56,795,957
Permanent Fund
Transfer Out - - - -
Subtotal - - - -
Corporate Purpose Bond Series 2004
Other Charges - - - -
Subtotal - - - -
Escrow Deposits
Contractual - - - -
Subtotal - - - -
General Government Total 9,259,478 - - 56,795,957
Special Revenue Funds
Village of Glenview Adopted 2013 Budget 145
FY 2013 Budget By Fund, Department and Cost Category
Glenview Water
Fund
Glenview Sewer
Fund
North Maine
Water and Sewer
Fund
Wholesale Water
Fund
Commuter
Parking Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Enterprise Funds Internal Service Funds
Village of Glenview Adopted 2013 Budget 146
FY 2013 Budget By Fund, Department and Cost Category
Insurance and
Risk Fund
Facility
Replacement and
Repair Fund
Capital Projects
Fund
Glen Capital
Projects Fund
Board of Trustees
Board of Trustees
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Subtotal - - - -
Special Appropriations
Personnel - - - -
Contractual - - - -
Subtotal - - - -
Board of Trustees Total
General Government
General Government
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Interfund Charges - - - -
Transfer Out - - - -
Subtotal - - - -
Tax Increment Financing
Contractual - - - -
Other Charges - - - -
Transfer Out - - - -
Subtotal - - - -
Permanent Fund
Transfer Out - - - -
Subtotal - - - -
Corporate Purpose Bond Series 2004
Other Charges - - - -
Subtotal - - - -
Escrow Deposits
Contractual - - - -
Subtotal - - - -
General Government Total - - - -
Capital Project FundsInternal Service Funds
Village of Glenview Adopted 2013 Budget 147
FY 2013 Budget By Fund, Department and Cost Category
Debt Funds
Village
Permanent Fund
Motor Fuel Tax
Fund
CPBS04 Debt
Fund
Police
Pension
Fire Fighters'
Pension
Escrow Deposit
Fund SSA Bond Fund
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
2,499,600 - - - - - -
2,499,600 - - - - - -
- - 1,949,362 - - - -
- - 1,949,362 - - - -
- - - - - 16,000 -
- - - - - 16,000 -
2,499,600 - 1,949,362 - - 16,000 -
Trust and Agency FundsCapital Project Funds
Village of Glenview Adopted 2013 Budget 148
FY 2013 Budget By Fund, Department and Cost Category
General Fund
Corporate Fund Police Special
Fund Foreign Fire Fund Special Tax
Allocation Fund
Village Manager's Office
Administration
Personnel 726,032 - - 63,711
Contractual 30,674 - - -
Commodities - - - -
Other Charges 6,350 - - -
Subtotal 763,056 - - 63,711
Communications
Personnel 137,127 - - -
Contractual 106,158 - - -
Commodities 2,410 - - -
Other Charges 1,900 - - -
Subtotal 247,595 - - -
Human Resources Administration
Personnel 246,491 - - -
Contractual 24,053 - - -
Other Charges 62,000 - - -
Interfund Charges 800,000 - - -
Subtotal 1,132,544 - - -
Employee Benefits
Personnel - - - -
Contractual - - - -
Subtotal - - - -
Risk Management
Personnel - - - -
Contractual - - - -
Other Charges - - - -
Transfer Out - - - -
Subtotal - - - -
Legal
Personnel 2,862 - - -
Contractual 395,790 - - 79,000
Subtotal 398,651 - - 79,000
Joint Dispatch
Personnel 3,000,103 - - -
Contractual 116,172 - - -
Commodities 16,111 - - -
Other Charges 29,910 - - -
Interfund Charges 62,952 - - -
Subtotal 3,225,248 - - -
Special Revenue Funds
Village of Glenview Adopted 2013 Budget 149
FY 2013 Budget By Fund, Department and Cost Category
Glenview Water
Fund
Glenview Sewer
Fund
North Maine
Water and Sewer
Fund
Wholesale Water
Fund
Commuter
Parking Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
- - - 19,209 - - -
12,000 12,000 - - - - -
- - - - - - -
- - - - - - -
12,000 12,000 - 19,209 - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
9,900 2,475 50,000 - - - -
9,900 2,475 50,000 - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Enterprise Funds Internal Service Funds
Village of Glenview Adopted 2013 Budget 150
FY 2013 Budget By Fund, Department and Cost Category
Insurance and
Risk Fund
Facility
Replacement and
Repair Fund
Capital Projects
Fund
Glen Capital
Projects Fund
Village Manager's Office
Administration
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Subtotal - - - -
Communications
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Subtotal - - - -
Human Resources Administration
Personnel - - - -
Contractual - - - -
Other Charges - - - -
Interfund Charges - - - -
Subtotal - - - -
Employee Benefits
Personnel 249,915 - - -
Contractual 5,957,249 - - -
Subtotal 6,207,164 - - -
Risk Management
Personnel 165,622 - - -
Contractual 1,603,978 - - -
Other Charges 2,000 - - -
Transfer Out 1,000,000 - - -
Subtotal 2,771,601 - - -
Legal
Personnel - - - -
Contractual 130,000 - - -
Subtotal 130,000 - - -
Joint Dispatch
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Interfund Charges - - - -
Subtotal - - - -
Internal Service Funds Capital Project Funds
Village of Glenview Adopted 2013 Budget 151
FY 2013 Budget By Fund, Department and Cost Category
Debt Funds
Village
Permanent Fund
Motor Fuel Tax
Fund
CPBS04 Debt
Fund
Police
Pension
Fire Fighters'
Pension
Escrow Deposit
Fund SSA Bond Fund
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Capital Project Funds Trust and Agency Funds
Village of Glenview Adopted 2013 Budget 152
FY 2013 Budget By Fund, Department and Cost Category
General Fund
Corporate Fund Police Special
Fund Foreign Fire Fund Special Tax
Allocation Fund
Public Safety Support Services
Personnel 356,674 - - -
Contractual 4,830 - - -
Commodities 1,950 - - -
Other Charges 2,500 - - -
Subtotal 365,954 - - -
Village Manager's Office Total 6,133,048 - - 142,711
Administrative Services
Administration
Personnel 281,101 - - -
Contractual 2,065 - - -
Other Charges 3,400 - - -
Subtotal 286,566 - - -
GIS and CADD
Personnel 98,887 - - -
Contractual 171,749 - - 7,448
Other Charges 200 - - -
Subtotal 270,836 - - 7,448
Information Technology
Contractual 1,541,483 - - 47,368
Commodities 106,372 - - -
Other Charges 30,325 - - -
Interfund Charges 202,087 - - -
Subtotal 1,880,267 - - 47,368
Finance
Personnel 383,710 - - 46,448
Contractual 751,060 - - 24,060
Other Charges 7,350 - - -
Subtotal 1,142,120 - - 70,508
Capital Replacement
Commodities - - - -
Capital Outlay - - - -
Subtotal - - - -
Resolution Center
Personnel 312,935 - - -
Contractual - - - -
Other Charges 2,095 - - -
Subtotal 315,030 - - -
Administrative Services Total 3,894,819 - - 125,324
Special Revenue Funds
Village of Glenview Adopted 2013 Budget 153
FY 2013 Budget By Fund, Department and Cost Category
Glenview Water
Fund
Glenview Sewer
Fund
North Maine
Water and Sewer
Fund
Wholesale Water
Fund
Commuter
Parking Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
21,900 14,475 50,000 19,209 - - -
33,347 - 16,674 - - - -
- - - - - - -
- - - - - - -
33,347 - 16,674 - - - -
11,634 - 5,817 - - - -
6,302 1,146 2,865 - - - -
- - - - - - -
17,936 1,146 8,682 - - - -
152,895 6,518 18,411 - - - -
- - - - - - -
- - - - - - -
15,664 915 6,922 1,829 - - -
168,559 7,433 25,333 1,829 - - -
32,346 - 16,173 - - - -
28,458 3,702 9,254 7,403 - - -
- - - - - - -
60,804 3,702 25,427 7,403 - - -
- - - - - - 153,593
- - - - - - 2,110,902
- - - - - - 2,264,495
151,453 - 116,218 - - - -
132,900 - 88,000 - - - -
- - - - - - -
284,353 - 204,218 - - - -
565,000 12,281 280,333 9,232 - - 2,264,495
Enterprise Funds Internal Service Funds
Village of Glenview Adopted 2013 Budget 154
FY 2013 Budget By Fund, Department and Cost Category
Insurance and
Risk Fund
Facility
Replacement and
Repair Fund
Capital Projects
Fund
Glen Capital
Projects Fund
Public Safety Support Services
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Subtotal - - - -
Village Manager's Office Total 9,108,765 - - -
Administrative Services
Administration
Personnel - - - -
Contractual - - - -
Other Charges - - - -
Subtotal - - - -
GIS and CADD
Personnel - - - -
Contractual - - - -
Other Charges - - - -
Subtotal - - - -
Information Technology
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Interfund Charges - - - -
Subtotal - - - -
Finance
Personnel - - - -
Contractual - - - -
Other Charges - - - -
Subtotal - - - -
Capital Replacement
Commodities - - - -
Capital Outlay - - - -
Subtotal - - - -
Resolution Center
Personnel - - - -
Contractual - - - -
Other Charges - - - -
Subtotal - - - -
Administrative Services Total - - - -
Internal Service Funds Capital Project Funds
Village of Glenview Adopted 2013 Budget 155
FY 2013 Budget By Fund, Department and Cost Category
Debt Funds
Village
Permanent Fund
Motor Fuel Tax
Fund
CPBS04 Debt
Fund
Police
Pension
Fire Fighters'
Pension
Escrow Deposit
Fund SSA Bond Fund
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Capital Project Funds Trust and Agency Funds
Village of Glenview Adopted 2013 Budget 156
FY 2013 Budget By Fund, Department and Cost Category
General Fund
Corporate Fund Police Special
Fund Foreign Fire Fund Special Tax
Allocation Fund
Public Works
Administration
Personnel 3,129,640 - - -
Contractual 118,772 - - -
Commodities 31,745 - - -
Other Charges 12,000 - - -
Interfund Charges 812,678 - - -
Transfer Out - - - -
Subtotal 4,104,835 - - -
Streets and Forestry Division
Personnel - - - 106,533
Contractual 2,423,938 - - 619,003
Commodities 928,860 - - 11,379
Capital Outlay 343,250 - - 4,799
Subtotal 3,696,048 - - 741,714
Water and Sewer Division
Contractual - - - -
Commodities - - - -
Capital Outlay - - - -
Subtotal - - - -
MERF
MERF
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Interfund Charges - - - -
Subtotal - - - -
Public Works Total 7,800,883 - - 741,714
POLICE
Police
Personnel 9,149,095 - - -
Contractual 157,605 - - -
Commodities 128,030 - - -
Other Charges 1,678,912 - - -
Capital Outlay - 27,961 - -
Interfund Charges 477,055 - - -
Subtotal 11,590,697 27,961 - -
Special Revenue Funds
Village of Glenview Adopted 2013 Budget 157
FY 2013 Budget By Fund, Department and Cost Category
Glenview Water
Fund
Glenview Sewer
Fund
North Maine
Water and Sewer
Fund
Wholesale Water
Fund
Commuter
Parking Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
1,600,938 305,734 637,746 61,439 - - -
98,674 1,500 58,224 10,000 - - -
19,901 500 - 1,000 - - -
59,509 38,543 657,026 - - - -
520,824 118,253 152,457 15,499 - - -
- - 139,042 765,920 - - -
2,299,845 464,530 1,644,495 853,858 - - -
- - - - - - -
- - - - 215,851 - -
- - - - 22,908 - -
- - - - 4,000 - -
- - - - 242,759 - -
3,942,281 40,301 6,077,403 980,082 - - -
519,808 27,646 140,815 1,000 - - -
3,000 - - - - - -
4,465,089 67,947 6,218,218 981,082 - - -
- - - - - 434,034 -
- - - - - 378,000 -
- - - - - 921,067 -
- - - - - 5,755 -
- - - - - 27,527 -
- - - - - 1,766,382 -
6,764,934 532,477 7,862,714 1,834,940 242,759 1,766,382 -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Enterprise Funds Internal Service Funds
Village of Glenview Adopted 2013 Budget 158
FY 2013 Budget By Fund, Department and Cost Category
General Fund
Corporate Fund Police Special
Fund Foreign Fire Fund Special Tax
Allocation Fund
Police Pension
Personnel - - - -
Contractual - - - -
Subtotal - - - -
Police Total 11,590,697 27,961 - -
FIRE
Administration
Personnel 1,515,788 - - -
Contractual 91,160 - 27,860 -
Commodities 127,382 - 57,140 -
Other Charges 3,086,614 - - -
Interfund Charges 580,652 - - -
Subtotal 5,401,596 - 85,000 -
Emergency Medical Services
Personnel 2,319,048 - - -
Contractual 7,500 - - -
Commodities 29,251 - - -
Other Charges 11,760 - - -
Interfund Charges 136,682 - - -
Subtotal 2,504,241 - - -
Suppression
Personnel 6,079,940 - - -
Contractual 15,628 - - -
Commodities 74,939 - - -
Other Charges 26,775 - - -
Interfund Charges 136,682 - - -
Subtotal 6,333,964 - - -
Firefighter's Pension
Personnel - - - -
Contractual - - - -
Subtotal - - - -
Fire Total 14,239,801 - 85,000 -
Planning and Economic Development
Administration
Personnel 215,161 - - -
Contractual 3,120 - - -
Commodities 2,300 - - -
Other Charges 4,500 - - -
Subtotal 225,081 - - -
Special Revenue Funds
Village of Glenview Adopted 2013 Budget 159
FY 2013 Budget By Fund, Department and Cost Category
Glenview Water
Fund
Glenview Sewer
Fund
North Maine
Water and Sewer
Fund
Wholesale Water
Fund
Commuter
Parking Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Enterprise Funds Internal Service Funds
Village of Glenview Adopted 2013 Budget 160
FY 2013 Budget By Fund, Department and Cost Category
Insurance and
Risk Fund
Facility
Replacement and
Repair Fund
Capital Projects
Fund
Glen Capital
Projects Fund
Police Pension
Personnel - - - -
Contractual - - - -
Subtotal - - - -
Police Total - - - -
FIRE
Administration
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Interfund Charges - - - -
Subtotal - - - -
Emergency Medical Services
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Interfund Charges - - - -
Subtotal - - - -
Suppression
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Interfund Charges - - - -
Subtotal - - - -
Firefighter's Pension
Personnel - - - -
Contractual - - - -
Subtotal - - - -
Fire Total - - - -
Development
Administration
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Subtotal - - - -
Internal Service Funds Capital Project Funds
Village of Glenview Adopted 2013 Budget 161
FY 2013 Budget By Fund, Department and Cost Category
Debt Funds
Village
Permanent Fund
Motor Fuel Tax
Fund
CPBS04 Debt
Fund
Police
Pension
Fire Fighters'
Pension
Escrow Deposit
Fund SSA Bond Fund
- - - 2,668,467 - - -
- - - 78,327 - - -
- - - 2,746,794 - - -
- - - 2,746,794 - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - 4,593,896 - -
- - - - 153,407 - -
- - - - 4,747,303 - -
- - - - 4,747,303 - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Capital Project Funds Trust and Agency Funds
Village of Glenview Adopted 2013 Budget 162
FY 2013 Budget By Fund, Department and Cost Category
General Fund
Corporate Fund Police Special
Fund Foreign Fire Fund Special Tax
Allocation Fund
Planning
Personnel 403,858 - - -
Contractual 80,575 - - -
Other Charges 22,985 - - -
Subtotal 507,418 - - -
Economic Development
Personnel 91,573 - - -
Contractual 79,530 - - -
Other Charges 650 - - -
Subtotal 171,753 - - -
Planning and Econ Dev Total 904,252 - - -
Capital Projects
Administration
Personnel 571,194 - - 187,985
Contractual 45,533 - - 85,043
Commodities 9,553 - - 3,823
Other Charges 5,950 - - 2,550
Interfund Charges 23,596 - - 9,516
Subtotal 655,825 - - 288,915
Facilities
Personnel 293,041 - - -
Contractual 587,752 - - 5,670
Commodities 221,450 - - 126,500
Other Charges 3,200 - - -
Capital Outlay - - - -
Interfund Charges 11,966 - - -
Subtotal 1,117,409 - - 132,170
Inspectional Services
Personnel 1,389,580 - - -
Contractual 288,255 - - -
Commodities 5,258 - - -
Other Charges 8,510 - - -
Interfund Charges 33,347 - - -
Subtotal 1,724,950 - - -
Capital Improvements Program
Personnel - - - -
Other Charges - - - -
Capital Projects - - - -
Subtotal - - - -
Special Service Areas
Other Charges - - - -
Transfer Out - - - -
Subtotal - - - -
Capital Projects Total 3,498,184 - - 421,085
Fund Total 57,656,348 27,961 85,000 58,226,791
Special Revenue Funds
Village of Glenview Adopted 2013 Budget 163
FY 2013 Budget By Fund, Department and Cost Category
Glenview Water
Fund
Glenview Sewer
Fund
North Maine
Water and Sewer
Fund
Wholesale Water
Fund
Commuter
Parking Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
71,259 33,865 15,017 - - - -
31,000 4,500 605 355 56,194 - -
261,000 2,250 30,000 15,000 43,880 - -
- - - - - - -
258,000 - - - - - -
63,450 16,450 - 2,350 - -
684,709 57,065 45,622 17,705 100,074 - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
156,450 73,118 29,533 - - - -
322,000 253,000 288,655 - - - -
2,499,589 3,379,140 735,886 - - - -
2,978,039 3,705,258 1,054,074 - - - -
- - - - - - -
- - - - - - -
- - - - - - -
3,662,748 3,762,323 1,099,696 17,705 100,074 - -
11,014,582 4,321,556 9,292,743 1,881,085 342,833 1,766,382 2,264,495
Enterprise Funds Internal Service Funds
Village of Glenview Adopted 2013 Budget 164
FY 2013 Budget By Fund, Department and Cost Category
Insurance and
Risk Fund
Facility
Replacement and
Repair Fund
Capital Projects
Fund
Glen Capital
Projects Fund
Planning
Personnel - - - -
Contractual - - - -
Other Charges - - - -
Subtotal - - - -
Economic Development
Personnel - - - -
Contractual - - - -
Other Charges - - - -
Subtotal - - - -
Planning and Econ Dev Total - - - -
Capital Projects
Administration
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Interfund Charges - - - -
Subtotal - - - -
Facilities
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Capital Outlay - 1,401,000 - -
Interfund Charges - - - -
Subtotal - 1,401,000 - -
Inspectional Services
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Interfund Charges - - - -
Subtotal - - - -
Capital Improvements Program
Personnel - - - -
Other Charges - - 24,557 -
Capital Projects - - 6,996,945 2,098,000
Subtotal - - 7,021,502 2,098,000
Special Service Areas
Other Charges - - - -
Transfer Out - - - -
Subtotal - - - -
Capital Projects Total - 1,401,000 7,021,502 2,098,000
Fund Total 9,108,765 1,401,000 7,021,502 2,098,000
Internal Service Funds Capital Project Funds
Village of Glenview Adopted 2013 Budget 165
FY 2013 Budget By Fund, Department and Cost Category
Debt Funds
Village
Permanent Fund
Motor Fuel Tax
Fund
CPBS04 Debt
Fund
Police
Pension
Fire Fighters'
Pension
Escrow Deposit
Fund SSA Bond Fund
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- 1,429,600 - - - - -
- 1,429,600 - - - - -
- - - - - - 63,325
- - - - - - 208,595
- - - - - - 271,920
- 1,429,600 - - - - 271,920
2,499,600 1,429,600 1,949,362 2,746,794 4,747,303 16,000 271,920
Capital Project Funds Trust and Agency Funds
Village of Glenview Adopted 2013 Budget 166
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Special Appropriations
Village of Glenview Adopted 2013 Budget 167
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 37,678 39,050 39,050 39,054 35,632
Contractual 271,418 290,619 291,334 288,410 298,254
Commodities 182 400 400 800 400
Other Charges 469 900 900 900 900
Capital Outlay - - - - -
Total Operating Expenditures 309,747 330,969 331,684 329,164 335,186
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 309,747 330,969 331,684 329,164 335,186
Funding Sources
Corporate Fund 309,747 330,969 331,684 329,164 335,186
Total Funds Sources 309,747 330,969 331,684 329,164 335,186
Personnel Budget by Division
Full Time Positions
Board of Trustees - - - - -
Special Appropriations - - - - -
Total Full Time - - - - -
Part Time Positions
Board of Trustees 1.00 1.00 1.00 1.00 1.00
Special Appropriations - - - - -
Total Part Time 1.00 1.00 1.00 1.00 1.00
Total Full Time Equivalents 1.00 1.00 1.00 1.00 1.00
Division
Board of Trustees 1.00 1.00 1.00 1.00 1.00
Special Appropriations - - - - -
Total FTE's 1.00 1.00 1.00 1.00 1.00
Village Board of Trustees Department Summary
Board of Trustees and Special Appropriations
Village of Glenview Adopted 2013 Budget 168
Board of Trustees
The Village of Glenview operates a form of municipal government that includes a Village
President and six Trustees all of which are elected at large. The President functions as the Chief
Elected Officer of the Village; presides over all meetings of the 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. Regular meetings of the Board of Trustees are normally held on the 1st and 3rd Tuesday of the month.
The Board of Trustees is responsible for ensuring the Village, as an organization, has effective
and responsive leadership to meet community and organizational needs. The elected representatives establish policies to provide for efficient operations of the municipal government. Accomplishments, initiatives, goals and performance measures are addressed on behalf of the
President and Board of Trustees through the Village Manager.
2012 Accomplishments
Continued to focus upon strong budget and financial management for overall fiscal health
and development of a 2013 budget with no property tax increases
Worked on downtown revitalization by attracting new development, such as a proposed
mixed use development with retail on the ground-floor and three levels of high-end rental
units above with 138 total units on the south side of the 1800 block of Glenview Road
Attracted development projects throughout the Village including proposed Glen Gate
shopping center at the northeast corner of Waukegan and Golf Roads.
Fostered increased intergovernmental cooperation and communication through efforts
such as municipal partnering, joint purchasing, and other shared service opportunities.
Expenditure Analysis
There are no significant changes between the 2012 Projections and 2013 Budget.
The Contractual expenditures include a membership to the Northwest Municipal Conference, and funding for the Recording Secretary.
8,610
46,699
800 900
8,720
48,024
400 900
Personnel Contractual Commodities Other Charges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 169
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 8,979 8,720 8,720 8,610 8,720
Contractual 38,556 45,199 45,914 46,699 48,024
Commodities 182 400 400 800 400
Other Charges 469 900 900 900 900
Capital Outlay - - - - -
Total Operating Expenditures 48,187 55,219 55,934 57,009 58,044
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 48,187 55,219 55,934 57,009 58,044
Funding Sources
Corporate Fund 48,187 55,219 55,934 57,009 58,044
Total Funds Sources 48,187 55,219 55,934 57,009 58,044
Personnel Budget by Position
Full Time Positions
NA - - - - -
Total Full Time - - - - -
Part Time Positions
Board President 0.40 0.40 0.40 0.40 0.40
Trustees 0.60 0.60 0.60 0.60 0.60
Total Part Time 1.00 1.00 1.00 1.00 1.00
Total Full Time Equivalents 1.00 1.00 1.00 1.00 1.00
Board of Trustees
Village of Glenview Adopted 2013 Budget 170
Special Appropriations
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 period of time. Special Appropriations
also includes funding for overtime required for special events such as the Chamber of Commerce Holiday Parade, Annual Street Sale and the 4th of July Parade. There are two organizations that make annual requests to the Village Board for funding; Youth Services of Glenview and North
Shore Senior Center.
Youth Services is a non-profit agency located in the Village of Glenview. Youth Services provides service to young people and is “devoted to the mental health, character development and physical well-being of children and families in our communities.”
The Village of Glenview contracts with North Shore Senior Center to have a Coordinator on
sight Monday – Friday at various locations throughout the Village. The Senior Service Coordinator assists seniors in locating the services they need.
Expenditure Analysis
The Youth Services appropriation in 2012 was $110K, the 2013 appropriation remains at the 2012 level of $110K.
The Senior Services appropriation includes funding for a Senior Services Coordinator, Angel Fund and housing grants. The 2012 appropriation was $132,920; the 2013
appropriation is $137,230.
Personnel expenditures include funding for Police, Fire and Public Works overtime to
provide assistance at special events, including the 4th of July parade and Annual Street
Sale.
30,444
241,711
26,913
250,230
Personnel Contractual
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 171
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 28,698 30,330 30,330 30,444 26,913
Contractual 232,862 245,420 245,420 241,711 250,230
Commodities - - - - -
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures 261,560 275,750 275,750 272,155 277,143
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 261,560 275,750 275,750 272,155 277,143
Funding Sources
Corporate Fund 261,560 275,750 275,750 272,155 277,143
Total Funds Sources 261,560 275,750 275,750 272,155 277,143
Special Appropriations
Village of Glenview Adopted 2013 Budget 172
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General
Government
Tax Increment Financing
Debt Funds
Permanent Fund
Escrow Deposits
Village of Glenview Adopted 2013 Budget 173
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 679,851 315,145 - (70,000) 189,329
Contractual 16,833,013 17,938,009 17,938,009 18,703,390 20,734,170
Commodities 33,419 93,150 93,150 31,000 34,950
Other Charges 26,388,712 16,882,072 16,685,860 33,733,187 39,811,612
Capital Outlay - - - - -
Total Operating Expenditures 43,934,995 35,228,376 34,717,019 52,397,577 60,770,061
Other Expenditures
Interfund Charges 11,394 5,117 5,117 2,382 4,294
Capital Projects - - - - -
Transfer Out 9,088,417 7,350,405 7,948,783 5,992,593 9,746,042
Total Other Expenditures 9,099,811 7,355,522 7,953,900 5,994,975 9,750,336
Total Expenditures 53,034,806 42,583,898 42,670,919 58,392,552 70,520,397
Funding Sources
Corporate Fund 6,150,626 6,648,980 6,748,001 6,508,804 9,259,478
Special Tax Allocation Fund 39,129,853 30,868,597 30,856,597 49,302,637 56,795,957
Escrow Deposit Fund 35,595 50,000 50,000 13,818 16,000
Permanent Fund 5,759,932 3,047,395 3,047,395 598,368 2,499,600
Debt Service Fund 1,958,800 1,968,926 1,968,926 1,968,926 1,949,362
Total Funds Sources 53,034,805 42,583,898 42,670,919 58,392,552 70,520,397
General Government Department Summary
General Government, Tax Increment Financing, Permanent Fund, CPBS 2004 Debt,
and Escrow Deposit
Village of Glenview Adopted 2013 Budget 174
General Government
The purpose of General Government is to account for general expenses such as transfers from the Corporate Fund to other funds, including the Capital Projects Fund and Debt Fund. The
department also accounts for commodities used by staff located in Village Hall, such as office
supplies and postage.
The 2013 General Government department summary includes functions that do not formally fall under a traditional operating department. These General Government functions include activities
in the Corporate Fund, Tax Increment Financing, Permanent Fund, Corporate Purpose Bond
Debt and Escrow Deposits.
Expenditure Analysis (Corporate Fund Only)
Personnel expenditures in 2012 are negative for two reasons: 1) vacation and sick
buyback programs are budgeted in General Government and then transferred to the department budgets mid-year; 2) salary expenses related to worker’s compensation are moved to the Insurance and Risk Fund at year-end. The 2013 personnel expenditures
take into account the buyback programs and the credit for worker’s compensation, which
is why it is less than that of previous years.
Contractual expenditures include funding for economic development agreements and other professional services. The 2013 Budget includes $15K for a Business Improvement District at the Chestnut/Waukegan intersection.
Transfers Out increased between the 2012 Projection and 2013 Budget as a result of the
increasing the Transfer to Capital Projects from $2.8M in 2012 and $5.0M in 2013.
There was also a Transfer to CERF in 2012 for $248,378 for capital equipment purchases needed to provide Joint Dispatch services to the villages of Niles and Morton Grove.
(70,000)
1,357,885
31,000 80,510 2,380
5,107,028
189,329
1,782,043
34,950 300,000 4,294
6,948,862
Personnel Contractual Commodities Other
Charges
Interfund
Charges
Transfer Out
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 175
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 679,851 315,145 - (70,000) 189,329
Contractual 1,295,363 1,659,841 1,659,841 1,357,885 1,782,043
Commodities 33,419 93,150 93,150 31,000 34,950
Other Charges 142,937 107,301 (76,911) 80,510 300,000
Capital Outlay - - - - -
Total Operating Expenditures 2,151,570 2,175,437 1,676,080 1,399,395 2,306,322
Other Expenditures
Interfund Charges 2,052 5,117 5,117 2,380 4,294
Capital Projects - - - - -
Transfer Out 3,997,004 4,468,426 5,066,804 5,107,028 6,948,862
Total Other Expenditures 3,999,056 4,473,543 5,071,921 5,109,408 6,953,156
Total Expenditures 6,150,626 6,648,980 6,748,001 6,508,804 9,259,478
Funding Sources
Corporate Fund 6,150,626 6,648,980 6,748,001 6,508,804 9,259,478
Total Funds Sources 6,150,626 6,648,980 6,748,001 6,508,804 9,259,478
* The FY 2012 Revised Personnel amount is zero because vacation and sick buy back are budgeted in the General
Government budget and then the actuals are expensed in the correct department budget
* The FY 2012 Projected personnel expenditures are (70,000) due to the anticipated workers compensation
adjustment to the Insurance and Risk Fund.
General Government - Corporate Fund
Village of Glenview Adopted 2013 Budget 176
Tax Increment Financing
The Tax Increment Financing (TIF) Contractual expenses include the distribution of Make-
Whole Payments to other core jurisdictions such as School Districts 34 and 225, the Glenview
Park District and the Glenview Public Library. The Other Charges are related to the bond
principal, interest expenses, debt service expenses, and incentive fees. The Transfer Out is the
transfer to the Corporate Fund for the maintenance of main stem roads in The Glen. Per the Tax
Increment Financing Management and Retirement Plan the main stem roads in The Glen are to
be funded by the TIF until they are resurfaced, at which time they will be turned over to the
Corporate Fund for future maintenance.
FY 2011FY 2012 FY 2012FY 2012FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - - - - -
Contractual 15,537,650 16,278,168 16,278,168 17,345,505 18,952,127
Commodities - - - - -
Other Charges 23,306,584 14,317,050 14,305,050 31,683,751 37,562,250
Capital Outlay - - - - -
Total Operating Expenditures 38,844,234 30,595,218 30,583,218 49,029,256 56,514,377
Other Expenditures
Interfund Charges 9,342 - - 2 -
Transfer Out 276,277 273,379 273,379 273,379 281,580
Total Other Expenditures 285,619 273,379 273,379 273,381 281,580
Total Expenditures 39,129,853 30,868,597 30,856,597 49,302,637 56,795,957
Funding Sources
Special Tax Allocation Fund 39,129,853 30,868,597 30,856,597 49,302,637 56,795,957
Total Funds Sources 39,129,853 30,868,597 30,856,597 49,302,637 56,795,957
Village of Glenview Adopted 2013 Budget 177
Permanent Fund
The Village 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 village-wide
improvements outside of the TIF District. The fund is allowed to provide short-term liquidity for
TIF District expenses. Twenty percent of all land sales in the TIF District are dedicated revenue
to the Permanent Fund. The Transfer Out of the Permanent Fund is to fund the Storm Water and
Sewer Task Force in the Capital Projects and Sanitary Sewer Funds.
FY 2011FY 2012 FY 2012FY 2012FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - - - - -
Contractual - - - - -
Commodities - - - - -
Other Charges 980,391 488,795 488,795 - -
Capital Outlay - - - - -
Total Operating Expenditures 980,391 488,795 488,795 - -
Other Expenditures
Transfer Out 4,779,541 2,558,600 2,558,600 598,368 2,499,600
Total Other Expenditures 4,779,541 2,558,600 2,558,600 598,368 2,499,600
Total Expenditures 5,759,932 3,047,395 3,047,395 598,368 2,499,600
Funding Sources
Village Permanent Fund 5,759,932 3,047,395 3,047,395 598,368 2,499,600
Total Funds Sources 5,759,932 3,047,395 3,047,395 598,368 2,499,600
Village of Glenview Adopted 2013 Budget 178
Corporate Purpose Bond Series 2004 Fund
There is one outstanding Corporate Fund debt issue, the Corporate Purpose Bond Series (CPBS)
2004B which was issued to provide resources for the construction of the police headquarters.
The Corporate Fund Transfer Out to the CPBS 2004 Bond Fund where it is recorded as revenue.
The CPBS 2004 Bond Fund then makes the principal payments. The Corporate related Debt
Service Fund has budgeted expenditures of $1,949,362 in 2013.
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel
- - - - -
Contractual
- - - - -
Commodities
- - - - -
Other Charges
1,958,800 1,968,926 1,968,926 1,968,926 1,949,362
Capital Outlay
- - - - -
Total Operating Expenditures 1,958,800 1,968,926 1,968,926 1,968,926 1,949,362
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures
1,958,800 1,968,926 1,968,926 1,968,926 1,949,362
Debt Service Fund
1,958,800 1,968,926 1,968,926 1,968,926 1,949,362
Total Funds Sources 1,958,800 1,968,926 1,968,926 1,968,926 1,949,362
Village of Glenview Adopted 2013 Budget 179
Escrow Deposits Fund
The Escrow Deposit Fund is used to account for deposits held by the Village from contractors.
The deposits are invested by the Village and the income derived is transferred to the Corporate
Fund after deposits are either used or returned. Excess fund balances 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.
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures
Actual Original Revised Projected Budget
Operating Expenditures
Personnel
- - - - -
Contractual
- - - - -
Commodities
- - - - -
Other Charges
- - - - -
Capital Outlay
- - - - -
Total Operating Expenditures - - - - -
Other Expenditures
Interfund Charges
- - - - -
Capital Projects
- - - - -
Transfer Out
35,595 50,000 50,000 13,818 16,000
Total Other Expenditures 35,595 50,000 50,000 13,818 16,000
Total Expenditures 35,595 50,000 50,000 13,818 16,000
Funding Sources
Escrow Deposit Fund 35,595 50,000 50,000 13,818 16,000
Total Funds Sources
35,595 50,000 50,000 13,818 16,000
Village of Glenview Adopted 2013 Budget 180
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Administration
Human Resources
Administration
Employee Benefits
Risk Management Communications
Legal Services
Public Safety Support Services
Joint Dispatch
Records Management
Village of Glenview Adopted 2013 Budget 181
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 4,071,523 3,891,807 4,197,840 4,215,532 4,967,745
Contractual 8,293,399 8,415,609 8,891,254 8,246,382 8,534,279
Commodities 26,144 27,959 31,159 28,590 20,471
Other Charges 73,136 85,930 99,950 117,039 104,660
Capital Outlay - - - - -
Total Operating Expenditures 12,464,201 12,421,304 13,220,204 12,607,543 13,627,156
Other Expenditures
Interfund Charges 1,151,348 1,134,790 1,134,790 1,134,790 862,952
Capital Projects - - - - -
Transfer Out - - - - 1,000,000
Total Other Expenditures 1,151,348 1,134,790 1,134,790 1,134,790 1,862,952
Total Expenditures 13,615,549 13,556,094 14,354,993 13,742,333 15,490,108
Funding Sources
Corporate Fund 5,862,728 5,373,614 6,160,513 5,921,012 6,133,048
Special Tax Allocation Fund 55,073 45,000 57,000 121,817 142,711
Glenview Water Fund 28,251 31,800 31,800 28,000 21,900
Glenview Sanitary Fund 16,063 16,950 16,950 16,950 14,475
Wholesale Water Fund 18,870 19,332 19,332 18,733 19,209
North Maine Water & Sewer Fund 47,321 58,250 58,250 45,000 50,000
Insurance and Risk Fund 7,587,243 8,011,149 8,011,149 7,590,821 9,108,765
Total Funds Sources 13,615,549 13,556,094 14,354,993 13,742,333 15,490,108
Personnel Budget by Division
Full Time Positions
Administration 4.00 4.00 5.00 5.00 5.00
Communications - - - - -
Human Resources Administration 1.40 1.40 1.40 1.40 1.40
Risk Management 0.60 0.60 0.60 0.60 0.60
Joint Dispatch 17.00 15.00 18.00 18.00 23.00
Records Management 2.00 2.00 2.00 2.00 2.00
Total Full Time 25.00 23.00 27.00 27.00 32.00
Part Time Positions
Administration - - - - -
Communications 1.53 1.53 1.65 1.65 1.65
Human Resources Administration 0.42 0.42 0.42 0.42 0.42
Risk Management 0.18 0.18 0.18 0.18 0.18
Joint Dispatch 2.50 2.50 2.50 2.50 2.50
Records Management - - 2.40 2.40 2.40
Total Part Time 4.63 4.63 7.15 7.15 7.15
Total Full Time Equivalents 29.63 27.63 34.15 34.15 39.15
Village Manager's Department Summary
Administration, Communications, Human Resources, Legal,
and Public Safety Support Services
Village of Glenview Adopted 2013 Budget 182
Village Manager’s Office
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. The Village Manager’s Office
oversees the day to day operations functions performed include: special events permitting, website management, Freedom of Information Act request processing, coordination and development of Village Board packets, and customer service for residents with questions
regarding Village service issues.
2012 Accomplishments
Responded to tragic July 4, 2012 train derailment and viaduct collapse on Shermer Road.
Negotiated Memorandum of Understanding for bridge replacement with Union Pacific,
Illinois Department of Transportation, and Northbrook. Established financial assistance program for Glenview businesses that will be directly affected by the extended closure of Shermer Road.
Led Northwest Municipal Conference negotiation team regarding ComEd emergency
responsiveness, established a Joint Operations Center with other communities to
coordinate ComEd’s response and participated in a comprehensive review of ComEd’s annual reporting process.
Implemented a municipal electric aggregation program after successful passage of the
referendum on November 6, 2012. Joined the Lakeshore Power Alliance consortium
with the Villages of Wilmette, Kenilworth and Northfield.
Participated in a Community Advisory Group process to improve Willow Road through Northfield resulting in the preferred alternative of a 4-lane roadway and median. Expenditure Analysis
Personnel expenditures decreased due to two temporary positions no longer being
budgeted. The two positions were an Intern and a temporary special project support
position.
It is common for contractual expenditure projections to be higher than the next year
budget. This results from budget transfers being made to fund special projects throughout the year. The 2013 budget includes funding for a state and federal lobbyist
and professional service contracts.
825,172
116,551
8,062
808,952
54,674 6,350
Personnel Contractual Other Charges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 183
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 840,279 651,588 691,826 825,172 808,952
Contractual 249,134 112,051 119,516 116,551 54,674
Commodities 1,334 - - - -
Other Charges 6,209 6,350 6,350 8,062 6,350
Capital Outlay
Total Operating Expenditures 1,096,957 769,989 817,692 949,785 869,976
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 1,096,957 769,989 817,692 949,785 869,976
Funding Sources
Corporate Fund 1,054,087 726,658 774,361 849,235 763,056
Special Tax Allocation Fund - - - 57,817 63,711
Glenview Water Fund 12,000 12,000 12,000 12,000 12,000
Glenview Sanitary Fund 12,000 12,000 12,000 12,000 12,000
Wholesale Water Fund 18,870 19,332 19,332 18,733 19,209 Total Funds Sources 1,096,957 769,989 817,692 949,785 869,976
Full Time Positions
Village Manager 1.00 1.00 1.00 1.00 1.00
Deputy Village Manager 1.00 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Administrative Assistant - - 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00
Total Full Time 4.00 4.00 5.00 5.00 5.00
Part Time Positions
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 4.00 4.00 5.00 5.00 5.00
Village Manager's Office
Village of Glenview Adopted 2013 Budget 184
Communications
The Communications Division is responsible for managing press releases, the Village Newsletter and Glenview TV (GVTV). The Village Newsletter is mailed to all residents on a quarterly basis
and highlights community events, capital projects, service delivery options and other news.
Glenview TV staff and volunteers produce an average of ten hours of original programming
every week, including four live Village meetings a month. Glenview TV also provides coverage of special events such as Summer Concerts, 4th of July Parade and the annual summer festivals. The volunteers of GVTV dedicate over 4,000 hours of their time annually.
2012 Accomplishments
Implemented a new and comprehensive format for weekly E-Glenview newsletter.
GVTV created original programming that included “Off the Shelf,” a series on local
authors, and “Talk of the Village,” an interview series with local community leaders.
Received Hometown Media Award for Documentary Profile for GVTV program, “The
Centennial of the Glenview Fire Department: Duty, Pride and Tradition”.
Received Savvy Award for “Ask the Village” videos in the category “Marketing and
Tools – Branding/New Logo/Government Service” from the City-County
Communications and Marketing Association.
Expenditure Analysis
There are no significant differences between the 2012 Projection and the 2013 Budget.
134,938
104,758
2,410 600
137,127
106,158
2,410 1,900
Personnel Contractual Commodities Other Charges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 185
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 125,257 133,718 133,718 134,938 137,127
Contractual 155,105 104,758 124,258 104,758 106,158
Commodities 2,141 2,410 2,410 2,410 2,410
Other Charges 933 600 600 600 1,900
Capital Outlay - - - - -
Total Operating Expenditures 283,436 241,486 260,986 242,706 247,595
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 283,436 241,486 260,986 242,706 247,595
Funding Sources
Corporate Fund 283,436 241,486 260,986 242,706 247,595
Total Funds Sources 283,436 241,486 260,986 242,706 247,595
Full Time Positions
NA - - - - -
Total Full Time - - - - -
Part Time Positions
Communications Manager 0.625 0.625 0.75 0.75 0.75
Cable TV Technician 0.90 0.90 0.90 0.90 0.90
Total Part Time 1.53 1.53 1.65 1.65 1.65
Total Full Time Equivalents 1.53 1.53 1.65 1.65 1.65
Communications
Village of Glenview Adopted 2013 Budget 186
Human Resources Administration
The Human Resources Division includes two subdivisions; Employee Benefits and Risk Management. The administrative arm of the division is responsible for coordinating personnel
related activities. Areas of responsibility include employee recruitment and retention,
implementation and interpretation of personnel policies, maintenance of personnel records, and
labor contract administration and negotiations. 2012 Accomplishments
Increased safety and legal compliance training by offering Village-wide Harassment & Discrimination Prevention training, an Injury Prevention pilot program through Illinois Bone and Joint, and supervisory training focusing on the Legal Fundamentals of Being a
Supervisor.
Completed the Employee Handbook Update.
Completed a comprehensive compensation study for all non-union positions. Expenditure Analysis
The decrease in Contractual expenditures is caused by the Selections and Promotions
process for Fire and Police being completed in 2012 and not budgeted for in 2013.
The Interfund Charges are from the Insurance and Risk Fund. These charges represent
the entire Corporate Fund portion for general liability, workers compensation premiums and claims, and Risk Management operating expenditures. These charges decreased in 2013 due to the anticipated reduction of the liability reserve, resulting from closing a
number of older claims.
247,657
63,788
131
75,797
1,068,762
246,491
24,053 - 62,000
800,000
Personnel Contractual Commodities Other Charges InterfundCharges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 187
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 257,834 237,143 239,455 247,657 246,491
Contractual 52,896 47,504 68,881 63,788 24,053
Commodities 55 - - 131 -
Other Charges 44,109 47,000 60,020 75,797 62,000
Capital Outlay - - - - -
Total Operating Expenditures 354,895 331,647 368,356 387,372 332,544
Other Expenditures
Interfund Charges 1,151,348 1,068,762 1,068,762 1,068,762 800,000
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures 1,151,348 1,068,762 1,068,762 1,068,762 800,000
Total Expenditures 1,506,243 1,400,408 1,437,118 1,456,134 1,132,544
Funding Sources
Corporate Fund 1,506,243 1,400,408 1,437,118 1,456,134 1,132,544
Total Funds Sources 1,506,243 1,400,408 1,437,118 1,456,134 1,132,544
Full Time Positions
Human Resources Director 0.70 0.70 0.70 0.70 0.70
Human Resources Asst. Director 0.70 0.70 - - -
Human Resources Specialist - - 0.70 0.70 0.70
Total Full Time 1.40 1.40 1.40 1.40 1.40
Part Time Positions
Human Resources Assistant 0.42 0.42 0.42 0.42 0.42
Total Part Time 0.42 0.42 0.42 0.42 0.42
Total Full Time Equivalents 1.82 1.82 1.82 1.82 1.82
* The Human Resources Asst. Director position was reclassified to Human Resources Specialist.
Human Resource Administration
Village of Glenview Adopted 2013 Budget 188
Employee Benefits
Employee Benefits is a subdivision of Human Resources. This subdivision is responsible for managing costs related to the personnel benefits provided by the village. Such benefits include
health, dental and life insurance, and the dental reimbursement and flex spending programs.
Employee Benefits also administers the wellness program for employees.
2012 Accomplishments
Developed a multi-year health insurance cost-containment strategy which included the Dependent Eligibility Audit.
Re-bid flexible spending account and dental reimbursement third-party administrator
agreements to improve customer service for employees, reduce Village contract costs,
and increase in-network claim discount opportunities for employees by switching dental
insurance networks Expenditure Analysis
Personnel expenses are projected to be $270,804 in 2012 resulting from higher than anticipated participation in the Insurance Opt Out program.
The Contractual expenditures increased due to an increase in health insurance premiums.
Health insurance premiums are projected to be $5,735,265 in 2012, while the 2013
Budget is $5,914,771, which is a 3% increase. This is a positive sign considering previous estimates projected health insurance premiums to increase 10% on an annual basis.
Contractual expenditures also include claim administration for the dental reimbursement
program, flex spending and employee assistance.
270,804
5,757,681
249,915
5,957,249
Personnel Contractual
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 189
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 252,002 263,565 263,565 270,804 249,915
Contractual 6,043,196 6,230,460 6,230,460 5,757,681 5,957,249
Commodities - - - - -
Other Charges 6,950 - - - -
Capital Outlay - - - - -
Total Operating Expenditures 6,302,149 6,494,025 6,494,025 6,028,485 6,207,164
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 6,302,149 6,494,025 6,494,025 6,028,485 6,207,164
Funding Sources
Insurance and Risk Fund 6,302,149 6,494,025 6,494,025 6,028,485 6,207,164
Total Funds Sources 6,302,149 6,494,025 6,494,025 6,028,485 6,207,164
Employee Benefits
Village of Glenview Adopted 2013 Budget 190
Risk Management
Risk Management is a subdivision of Human Resources. This subdivision is responsible for managing costs related to insurance liabilities. Such costs include insurance premiums, worker’s
compensation and general liability claims paid, claims liabilities, and third party administrator
services. A portion of the three Human Resources staff are charged to this subdivision, as they
all work on risk management activities. 2012 Accomplishments
Continued to mitigate overall claim costs in the Risk Fund by improving our claim intake and investigation processes, aggressively negotiating claim settlements, and expanding employee safety training initiatives.
Increased safety and legal compliance training by offering Village-wide Harassment &
Discrimination Prevention training, an Injury Prevention pilot program through Illinois
Bone and Joint, and supervisory training focusing on the Legal Fundamentals of Being a Supervisor
Expenditure Analysis
Personnel expenditures decreased because the cost of salaries for worker’s compensation
claims is expected to decrease in 2013.
Contractual expenditures include insurance premiums and claim expenses. The expenditures for claims is projected to be lower in 2012 based on experience, the 2013 Budget for claims is based on the actuarially determined estimates.
Other Charges include funding for a village-wide safety program.
201,664
1,223,672
2,000
165,622
1,603,978
2,000
Personnel Contractual Other Charges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 191
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 168,865 300,485 300,485 201,664 165,622
Contractual 995,624 1,074,639 1,070,639 1,223,672 1,603,978
Commodities - - - - -
Other Charges 3,549 2,000 6,000 2,000 2,000
Capital Outlay - - - - -
Total Operating Expenditures 1,168,038 1,377,124 1,377,124 1,427,336 1,771,601
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - 1,000,000
Total Other Expenditures - - - - 1,000,000
Total Expenditures 1,168,038 1,377,124 1,377,124 1,427,336 2,771,601
Funding Sources
Insurance and Risk Fund 1,168,038 1,377,124 1,377,124 1,427,336 2,771,601
Total Funds Sources 1,168,038 1,377,124 1,377,124 1,427,336 2,771,601
Full Time Positions
Human Resources Director 0.30 0.30 0.30 0.30 0.30
Human Resources Asst. Director 0.30 0.30 - - -
Human Resources Specialist - - 0.30 0.30 0.30
Total Full Time 0.60 0.60 0.60 0.60 0.60
Part Time Positions
Human Resources Assistant 0.18 0.18 0.18 0.18 0.18
Total Part Time 0.18 0.18 0.18 0.18 0.18
Total Full Time Equivalents 0.78 0.78 0.78 0.78 0.78
* The Human Resources Asst. Director position was reclassified to Human Resources Specialist.
Risk Management
Village of Glenview Adopted 2013 Budget 192
Legal Services
The Village of Glenview hires outside legal firms to represent the 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 areas of concentration are labor union negotiations, labor
matters, prosecution and general counsel. In 2011 the Village instituted an Administrative
Adjudication Program. This program ensures expedient, independent and impartial adjudication of municipal ordinance violations that were previously heard only in the Cook County Circuit Court.
2012 Accomplishments
Reached settlement with Fields regarding the development of a Jeep/Dodge/Chrysler at
the Patriot Marketplace
Continued processing of North Maine Utilities litigation
Reviewed and recommended release of Executive Session minutes and destruction of audio tapes
Expenditure Analysis
Personnel expenditures include overtime for the Police Department for the
Administrative Adjudication Program.
Contractual expenditures decreased between the 2012 projections and the 2013 Budget
because there are no labor contract negotiations planned for 2013.
-
810,628
2,862
667,165
Personnel Contractual
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 193
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - 2,260 2,260 - 2,862
Contractual 667,010 747,010 757,247 810,628 667,165
Commodities
Other Charges
Capital Outlay
Total Operating Expenditures 667,010 749,270 759,507 810,628 670,026
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 667,010 749,270 759,507 810,628 670,026
Funding Sources
Corporate Fund 427,246 481,270 479,507 545,678 398,651
Special Tax Allocation Fund 55,073 45,000 57,000 64,000 79,000
Glenview Water Fund 16,251 19,800 19,800 16,000 9,900
Glenview Sanitary Fund 4,063 4,950 4,950 4,950 2,475
North Maine Water & Sewer Fund 47,321 58,250 58,250 45,000 50,000
Insurance and Risk Fund 117,056 140,000 140,000 135,000 130,000
Total Funds Sources 667,010 749,270 759,507 810,628 670,026
Legal Services
Village of Glenview Adopted 2013 Budget 194
Joint Dispatch
The Village of Glenview provides emergency and non-emergency dispatch services. In 2009, the Village began contracting its services to the Grayslake Police Department and then expanded
services in 2010 to also include the Village of Hainesville. In 2012, the Village entered into
contracts with the Villages of Niles and Morton Grove to provide dispatch services beginning in
2013. 2012 Accomplishments
Successfully negotiated police dispatch services for the Villages of Morton Grove and Niles.
Negotiated Village-wide radio maintenance agreement for portable and mobile radios
reducing costs for radio repair.
Updated communications training program, making the process more transparent and
efficient. Expenditure Analysis
Personnel expenditures increased between the 2012 Projections and the 2013 Budget because six new Telecommunicator positions were created to provide dispatch services to
the Villages of Niles and Morton Grove.
The Interfund Charges are for reserving funds to replace the Joint Dispatch consoles and
phone system when needed.
2,193,696
169,104 22,499 28,060 66,028
3,000,103
116,172 16,111 29,910 62,952
Personnel Contractual Commodities Other Charges InterfundCharges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 195
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 2,160,598 2,273,067 2,280,419 2,193,696 3,000,103
Contractual 130,433 98,986 520,054 169,104 116,172
Commodities 21,166 22,499 25,499 22,499 16,111
Other Charges 10,319 27,560 24,560 28,060 29,910
Capital Outlay - - - - -
Total Operating Expenditures 2,322,517 2,422,112 2,850,532 2,413,359 3,162,296
Other Expenditures
Interfund Charges - 66,028 66,028 66,028 62,952
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - 66,028 66,028 66,028 62,952
Total Expenditures 2,322,517 2,488,140 2,916,560 2,479,387 3,225,248
Funding Sources
Corporate Fund 2,322,517 2,488,140 2,916,560 2,479,387 3,225,248
Total Funds Sources 2,322,517 2,488,140 2,916,560 2,479,387 3,225,248
Full Time Positions
Director 1.00 1.00 1.00 1.00 1.00
911 Shift Supervisor 2.00 2.00 3.00 3.00 3.00
Telecommunicator I 12.00 10.00 10.00 10.00 10.00
Telecommunicator II 2.00 2.00 4.00 4.00 9.00
Total Full Time 17.00 15.00 18.00 18.00 23.00
Part Time Positions
Telecommunicator 2.50 2.50 2.50 2.50 2.50
Total Part Time 2.50 2.50 2.50 2.50 2.50
Total Full Time Equivalents 19.50 17.50 20.50 20.50 25.50
* Telecommunicator I was hired pre 10/01/2011, Telecommunicator II was hired post 10/01/2011.
Joint Dispatch
Village of Glenview Adopted 2013 Budget 196
Records Management
As an administrative hub for the Police Department, the records section manages all case reports, arrest reports, tickets, and court communications. Additionally, the records division answers all
non-emergency lines for the Police and Fire departments during normal business hours, and acts
the primary point of contact for any citizen visiting the police department either for police
business, or to utilize one of the public meeting rooms within the Police facility. Some of the Customer Service Representative’s responsibilities are: accepting payments for tickets, licenses, and permits, processing and filing all reports from the Police Department, and completing FOIA
requests and criminal background requests from other law enforcement agencies.
2012 Accomplishments
Successfully transition of commuter parking program to Records from Resolution Center
Added MUNIS cash drawer to Records, allowing for deposits from collections to be sent
straight to the bank Expenditure Analysis
There are no significant changes between the 2012 projected and 2013 Budgeted expenditures.
341,601
200 3,550 2,520
356,674
4,830 1,950 2,500
Personnel Contractual Commodities Other Charges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 197
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 266,686 29,982 286,113 341,601 356,674
Contractual - 200 200 200 4,830
Commodities 1,448 3,050 3,250 3,550 1,950
Other Charges 1,066 2,420 2,420 2,520 2,500
Capital Outlay - - - - -
Total Operating Expenditures 269,200 35,652 291,983 347,871 365,954
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 269,200 35,652 291,983 347,871 365,954
Funding Sources
Corporate Fund 269,200 35,652 291,983 347,871 365,954
Total Funds Sources 269,200 35,652 291,983 347,871 365,954
Full Time Positions
Public Safety Support Services Manager 1.00 1.00 1.00 1.00 1.00
Customer Service Coordinator 1.00 1.00 1.00 1.00 1.00
Total Full Time 2.00 2.00 2.00 2.00 2.00
Part Time Positions
Total Part Time - - 2.40 2.40 2.40
Total Full Time Equivalents 2.00 2.00 4.40 4.40 4.40
Records Management
Village of Glenview Adopted 2013 Budget 198
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s
Administration
Support Services
Geographical Information Systems
Information Technology
Finance Capital Replacement
Resolution Center
Village of Glenview Adopted 2013 Budget 199
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 1,406,698 1,372,821 1,392,296 1,476,542 1,506,742
Contractual 2,647,848 2,670,641 2,727,766 2,700,754 3,003,088
Commodities 200,307 347,963 347,963 347,963 259,965
Other Charges 19,163 44,115 22,815 22,815 43,370
Capital Outlay 486,940 1,934,806 2,633,107 1,946,699 2,110,902
Total Operating Expenditures 4,760,955 6,370,346 7,123,947 6,494,773 6,924,067
Other Expenditures
Interfund Charges 460,191 263,489 263,489 263,489 227,417
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures 460,191 263,489 263,489 263,489 227,417
Total Expenditures 5,221,146 6,633,835 7,387,436 6,758,262 7,151,484
Funding Sources
Corporate Fund 3,845,958 3,606,372 3,661,672 3,752,415 3,894,819
Special Tax Allocation Fund 77,852 67,038 67,038 116,131 125,324
Glenview Water Fund 430,469 488,086 488,086 433,640 565,000
Glenview Sanitary Fund 13,188 11,403 11,403 11,403 12,281
Wholesale Water Fund 5,096 9,184 9,184 8,483 9,232
Commuter Parking Fund 1,203 - - - -
North Maine Water & Sewer Fund 264,600 285,313 285,313 257,857 280,333
Municipal Equipment Replacement Fund 5,983 - - - -
Capital Equipment Replacement Fund 576,797 2,166,439 2,864,740 2,178,332 2,264,495
Total Funds Sources 5,221,146 6,633,835 7,387,436 6,758,262 7,151,484
Personnel Budget by Division
Full Time Positions
Administration 2.00 2.00 2.00 2.00 2.00
GIS and CADD 1.00 1.00 1.00 1.00 1.00
Finance 3.00 3.00 3.00 3.00 3.00
Resolution Center 7.00 6.00 6.00 6.00 6.66
Total Full Time 13.00 12.00 12.00 12.00 12.66
Part Time Positions
Administration - - - - -
GIS and CADD - - - - -
Finance - - - - -
Resolution Center 1.00 1.00 1.00 0.73 0.06
Total Part Time 1.00 1.00 1.00 0.73 0.06
Total Full Time Equivalents 14.00 13.00 13.00 12.73 12.73
Administrative Services Department Summary
Administration, Geographical Information System, Information Technology, Finance,
Capital Replacement, and Resolution Center
Village of Glenview Adopted 2013 Budget 200
Administration
The administrative arm of the Administrative Services Department includes two positions;
Director and Deputy Director. This office oversees activities of the divisions and provides
project management support.
Expenditure Analysis
Personnel expenditures include two positions, the department Director and Deputy Director.
Contractual expenditures include dues and memberships, and printing.
Other Charges includes funding for training.
335,618
2,075 3,400
331,122
2,065 3,400
Personnel Contractual Other Charges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 201
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 317,626 304,709 315,715 335,618 331,122
Contractual 1,177 2,075 2,075 2,075 2,065
Commodities - - - - -
Other Charges 3,485 3,400 3,400 3,400 3,400
Capital Outlay - - - - -
Total Operating Expenditures 322,288 310,184 321,190 341,093 336,587
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 322,288 310,184 321,190 341,093 336,587
Funding Sources
Corporate Fund 276,997 263,844 274,850 292,838 286,566
Glenview Water Fund 30,194 30,894 30,894 32,170 33,347
North Maine Water & Sewer Fund 15,097 15,446 15,446 16,085 16,674
Total Funds Sources 322,288 310,184 321,190 341,093 336,587
Personnel Budget by Position
Full Time
Director of Administrative Services 1.00 1.00 1.00 1.00 1.00
Deputy Director of Administrative Services 1.00 1.00 1.00 1.00 1.00
Total Full Time 2.00 2.00 2.00 2.00 2.00
Part Time
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 2.00 2.00 2.00 2.00 2.00
Administration
Village of Glenview Adopted 2013 Budget 202
Geographic Information Systems (GIS)
The Village of Glenview is a member of the GIS Consortium which selects a vendor to provide
GIS services to its members. The GIS program supports mandated municipal mapping, data
maintenance, analysis, and public interactive search and map tools. The GIS program also
supports address update for Village public safety dispatching and its contract partners. 2012 Accomplishments
Built a GIS database of the downtown business district to serve as a gateway for Economic Development staff to quickly pull up information on a property-specific basis.
Data support and product development related to the Capital Improvement Program plan
including analysis, map production, and KML or MapOffice™ map overlay publication.
Map of drainage in locations across the Village. The map shows the direction of the flow,
elevations charts, and contour lines to help with construction projects where residents have concerns about possible flooding.
Performed spatial analysis on the Village's street address range lines to confirm their
placement within the new Cook County precinct boundaries. Also updated the
Congressional and Senate Legislative Districts and created a map and overlay in Map
Office Advanced to show this data.
Developed a database of trees infected by the Emerald Ash Borer beetle, and created an annual map showing the spread of this invasive pest.
Support of reduction in fire districts from 4 to 3 with the goal to achieve the same number
of addresses in each and further define multi-family zones.
Integrated new sign inventory into GIS and created an MOA overlay. Expenditure Analysis
Personnel expenditures include funding for a CADD/GIS Technician.
Contractual expenditures decreased between the 2012 Projections and the 2013 Budget
due to updating of maps and as-builts being included in 2012 and not 2013.
111,066
202,177
175
116,338
189,511
200
Personnel Contractual Other Charges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 203
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 149,544 108,582 108,582 111,066 116,338
Contractual 180,285 182,660 182,660 202,177 189,511
Commodities - - - - -
Other Charges 350 175 175 175 200
Capital Outlay
Total Operating Expenditures 330,179 291,417 291,417 313,418 306,048
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 330,179 291,417 291,417 313,418 306,048
Funding Sources
Corporate Fund 292,331 260,981 260,981 281,676 270,836
Special Tax Allocation Fund 5,806 5,933 5,933 7,000 7,448
Glenview Water Fund 20,903 15,879 15,879 16,038 17,936
Glenview Sanitary Fund 893 913 913 913 1,146
Commuter Parking Fund 89 - - - -
North Maine Water & Sewer Fund 9,710 7,711 7,711 7,791 8,682
Municipal Equipment Replacement Fund 447 - - - -
Total Funds Sources 330,179 291,417 291,417 313,418 306,048
Personnel Budget by Position
Full Time
CADD/GIS Technician - - 1.00 1.00 1.00
CADD Coordinator 1.00 1.00 - - -
Total Full Time 1.00 1.00 1.00 1.00 1.00
Part Time
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 1.00 1.00 1.00 1.00 1.00
Geographic Information Systems (GIS)
Village of Glenview Adopted 2013 Budget 204
Information Technology
The Information Technology support services are currently provided by an outside contractor.
The contractor supports user administration, vendor contract and report creation for the Village’s
New World public safety software application and the Village enterprise software application
“MUNIS”. 2012 Accomplishments
Implemented support for Apple operating system devices for Board of Trustees meeting
and workshop streaming video.
Improved automation of meeting minute’s creation and delivery system, and website
posting of financial and budget data.
Enterprise system integration and upgrade efforts have continued to reduce day-to-day efforts to search for data and have enabled routine reporting.
Migrated cellular phones to a new provider in advance of the Nextel network
decommissioning in 2013.
Expenditure Analysis
Contractual expenditures have increased due to the expansion of dispatch services to two the villages of Niles and Morton Grove.
Other Charges includes funding for training, specifically for Tyler Technologies, the
enterprise management system.
Interfund Charges includes expenditures for future replacement of information
technology equipment. These charges decreased due to several items on the replacement schedule being replaced earlier than anticipated to provide dispatch services to the village of Niles and Morton Grove.
1,519,964
116,330
11,490
263,489
1,766,675
106,372 30,325
227,417
Contractual Commodities Other Charges Interfund Charges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 205
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - - - - -
Contractual 1,550,521 1,466,123 1,523,248 1,519,964 1,766,675
Commodities 110,280 116,330 116,330 116,330 106,372
Other Charges 4,584 32,790 11,490 11,490 30,325
Capital Outlay - - - - -
Total Operating Expenditures 1,665,384 1,615,243 1,651,068 1,647,784 1,903,372
Other Expenditures
Interfund Charges 460,191 263,489 263,489 263,489 227,417
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures 460,191 263,489 263,489 263,489 227,417
Total Expenditures 2,125,575 1,878,732 1,914,557 1,911,273 2,130,789
Funding Sources
Corporate Fund 1,965,838 1,699,855 1,735,680 1,765,973 1,880,267
Special Tax Allocation Fund 52,523 37,902 37,902 46,034 47,368
Glenview Water Fund 62,995 95,496 95,496 58,717 168,559
Glenview Sanitary Fund 9,291 6,921 6,921 6,921 7,433
Wholesale Water Fund 2,399 2,045 2,045 2,045 1,829
Commuter Parking Fund 813 - - - -
North Maine Water & Sewer Fund 27,680 36,513 36,513 31,583 25,333
Municipal Equipment Replacement Fund 4,035 - - - -
Total Funds Sources 2,125,575 1,878,732 1,914,557 1,911,273 2,130,789
Information Technology
Village of Glenview Adopted 2013 Budget 206
Finance
In April 2009, the Finance Division became a hybrid of village and outsourced contractual staff.
The division is responsible for all financial reporting and accounting functions for the Village.
Areas of responsibility include budget, audit, payroll, purchasing, debt management, accounting
and financial reporting. Upon the closure of the fiscal year, the Finance Division is responsible for the coordination of the audit process and preparation of the Comprehensive Annual Financial Report (CAFR). The Finance Division also manages the budget process and develops priorities
based on the goals of the Village Board.
2012 Accomplishments
Established a series of budget and financial policies.
A financial update to the history and projections of the Tax Increment Finance District (TIF) Proforma was completed that resulted in a refunding of TIF debt to level the debt
service payments and a confirmation of the Village’s Aaa bond rating by Moody’s
Investors Services.
Implemented a bi-weekly pay schedule and the Novatime automated attendance system.
Supported the Village’s Municipal Partnering effort through leading the release of eight Request for Bids and conducting the selection process.
Completed a revised draft of the Village’s Purchasing Policy and Procedures.
Expenditure Analysis
Personnel expenditures increased in 2013 due to an anticipated staffing reorganization,
however the department remains unchanged.
Contractual expenditures include services for accounting, accounts receivable, accounts payable, financial reporting and other financial support. In 2013 the Financial Services
contract will be amended to also include payroll services.
416,971
791,300
7,750
478,677
823,937
7,350
Personnel Contractual Other Charges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 207
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 300,089 330,658 336,429 416,971 478,677
Contractual 716,679 785,752 785,752 791,300 823,937
Commodities - - - - -
Other Charges 10,745 7,750 7,750 7,750 7,350
Capital Outlay - - - - -
Total Operating Expenditures 1,027,513 1,124,160 1,129,931 1,216,022 1,309,964
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 1,027,513 1,124,160 1,129,931 1,216,022 1,309,964
Funding Sources
Corporate Fund 938,449 1,020,620 1,026,391 1,065,957 1,142,120
Special Tax Allocation Fund 19,523 23,203 23,203 63,097 70,508
Glenview Water Fund 43,545 49,422 49,422 54,565 60,804
Glenview Sanitary Fund 3,004 3,570 3,570 3,570 3,702
Wholesale Water Fund 2,697 7,139 7,139 6,438 7,403
Commuter Parking Fund 300 - - - -
North Maine Water & Sewer Fund 18,493 20,206 20,206 22,395 25,427
Municipal Equipment Replacement Fund 1,502 - - - -
Total Funds Sources 1,027,513 1,124,160 1,129,931 1,216,022 1,309,964
Personnel Budget by Position
Full Time
Administrative Analyst 1.00 1.00 - - -
Budget Analyst - - 1.00 1.00 1.00
Purchasing Manager 1.00 1.00 1.00 1.00 1.00
Senior Financial Manager 1.00 1.00 1.00 1.00 1.00
Total Full Time 3.00 3.00 3.00 3.00 3.00
Part Time
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 3.00 3.00 3.00 3.00 3.00
* The Administrative Analyst position was reclassified to the Budget Analyst position.
Finance
Village of Glenview Adopted 2013 Budget 208
Capital Replacement
The Capital Equipment Replacement Fund (CERF) is an internal service fund that reserves funds
for the future replacement of vehicles, equipment, and information technology. In addition to the
management of CERF, staff analyzes the addition and reductions made to capital assets on an
annual basis and capitalizes them appropriately as part of the audit process. 2012 Accomplishments
Reviewed the replacement life cycles for the Police Department vehicles and determined
to extend the life cycle from three to four years for squad vehicles.
Expenditure Analysis
Commodity expenditures include replacement of information technology equipment such
as work station components and copiers. Commodity expenditures reduced between the
2012 Projection and the 2013 Budget due to the replacement of the arbitrators and the
911 voice logging system.
The 2012 Capital Outlay expenditures included eight Public Works heavy duty dump
trucks; a Fire ambulance; and six Police squad vehicles. A Fire ladder truck was also
purchased in 2012 but the expenditure will not be recognized until 2013, when the
vehicle is received by the village. This non-cash expenditure is budgeted in 2013.
231,633
1,946,699
153,593
2,110,902
Commodities Capital Outlay
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 209
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - - - - -
Contractual - - - - -
Commodities 89,857 231,633 231,633 231,633 153,593
Other Charges - - - - -
Capital Outlay 486,940 1,934,806 2,633,107 1,946,699 2,110,902
Total Operating Expenditures 576,797 2,166,439 2,864,740 2,178,332 2,264,495
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 576,797 2,166,439 2,864,740 2,178,332 2,264,495
Funding Sources
Capital Equipment Replacement Fund 576,797 2,166,439 2,864,740 2,178,332 2,264,495
Total Funds Sources 576,797 2,166,439 2,864,740 2,178,332 2,264,495
Capital Replacement
Village of Glenview Adopted 2013 Budget 210
Resolution Center
In 2009, the Board of Trustees adopted Administrative Goals, one of which included developing
a more convenient and efficient way for citizens to contact the Village for questions and service
requests. Staff reorganized administrative, public works, development and finance general
service operations to centralize the call taking and response function into one “Resolution Center”. 2012 Accomplishments
Implemented on-line application and payment for commuter parking permits, on-line
application for permits and online submission and tracking of non-emergency requests.
Review of the utility billing process which resulted in a series of recommendations to
improve accuracy.
Implemented process to receive bank issued checks electronically.
Expenditure Analysis
Personnel expenditures increased in 2013 due to an anticipated staffing reorganization,
however the department remains unchanged.
Contractual expenditures include utility billing services, postage for utility bills, and meter reading.
Other Charges includes funding for staff training in areas of Microsoft Office and
customer service.
612,887
185,237
-
580,606
220,900
2,095
Personnel Contractual Other Charges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 211
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 639,438 628,873 631,571 612,887 580,606
Contractual 199,185 234,031 234,031 185,237 220,900
Commodities 170 - - - -
Other Charges - - - - 2,095
Capital Outlay - - - - -
Total Operating Expenditures 838,794 862,904 865,602 798,124 803,601
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 838,794 862,904 865,602 798,124 803,601
Funding Sources
Corporate Fund 372,344 361,072 363,770 345,970 315,030
Glenview Water Fund 272,830 296,395 296,395 272,150 284,353
North Maine Water & Sewer Fund 193,620 205,437 205,437 180,004 204,218
Total Funds Sources 838,794 862,904 865,602 798,124 803,601
Personnel Budget by Position
Full Time
Customer Service Supervisor 1.00 1.00 1.00 1.00 1.00
Customer Service Representative 6.00 5.00 5.00 5.00 5.66
Total Full Time 7.00 6.00 6.00 6.00 6.66
Part Time
Customer Service Representative 1.00 1.00 1.00 0.73 0.06
Total Part Time 1.00 1.00 1.00 0.73 0.06
Total Full Time Equivalents 8.00 7.00 7.00 6.73 6.73
Resolution Center
Village of Glenview Adopted 2013 Budget 212
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Administration
Streets and Forestry
Street Maintenance
Forestry and Grounds
Refuse and Recycling
The Glen Maintenance
Snow and Ice Removal
Water and Sewer
Pump Stations
Water Distribution
Water Meters
Sanitary Sewer
Fleet Services
Village of Glenview Adopted 2013 Budget 213
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 6,251,597 6,411,172 6,400,416 6,290,082 6,276,063
Contractual 12,842,492 13,797,705 13,994,262 14,112,411 14,964,029
Commodities 2,464,245 2,710,050 2,883,694 2,677,725 2,622,687
Other Charges 308,348 812,511 785,411 879,410 772,833
Capital Outlay 215,789 219,785 216,510 215,651 350,250
Total Operating Expenditures 22,082,471 23,951,223 24,280,293 24,175,280 24,985,862
Other Expenditures
Interfund Charges 1,591,959 1,552,469 1,537,469 1,523,284 1,655,980
Capital Projects - - - - -
Transfer Out 782,185 901,571 901,571 901,571 904,962
Total Other Expenditures 2,374,144 2,454,040 2,439,040 2,424,855 2,560,942
Total Expenditures 24,456,615 26,405,263 26,719,333 26,600,135 27,546,804
Funding Sources
Corporate Fund 7,883,610 7,654,985 7,859,229 7,451,574 7,800,883
Special Tax Allocation Fund 763,892 846,135 846,135 726,577 741,714
Glenview Water Fund 5,981,802 6,638,102 6,642,395 6,983,470 6,764,934
Glenview Sanitary Fund 557,004 530,346 530,346 492,694 532,478
Wholesale Water Fund 1,772,903 1,957,384 2,065,918 1,933,171 1,834,940
Commuter Parking Fund 180,091 250,737 250,737 225,737 242,759
North Maine Water & Sewer Fund 5,657,980 6,813,507 6,810,507 7,020,421 7,862,714
Municipal Equipment Replacement Fund 1,659,332 1,714,065 1,714,065 1,766,491 1,766,382
Total Funds Sources 24,456,615 26,405,263 26,719,333 26,600,135 27,546,804
Personnel Budget by Division
Full Time Positions
Administration 4.00 4.00 4.00 4.00 4.00
Streets and Forestry 26.37 24.22 22.60 22.60 22.60
Water and Sewer 18.16 19.78 19.40 19.40 19.40
Fleet Services 3.00 3.00 3.00 3.00 3.00
Total Full Time 51.53 51.00 49.00 49.00 49.00
Part Time Positions
Administration 0.50 0.50 0.50 0.50 0.50
Streets and Forestry 0.50 0.50 0.50 0.50 0.50
Water and Sewer - - - - -
Fleet Services 0.50 0.50 0.50 0.50 0.50
Total Part Time 1.50 1.50 1.50 1.50 1.50
Total Full Time Equivalents 53.03 52.50 50.50 50.50 50.50
Public Works Department Summary
Administration, Streets and Forestry, Water and Sewer, and Fleet Services
Village of Glenview Adopted 2013 Budget 214
Administration
The administrative division of Public Works is responsible for developing and implementing the
departments training program, standard operating procedures, and safety committee. The
division also supports the budget, procurement and financial reporting processes for the
department. The 2012 and 2013 Budgets reflect a restructuring of the Public Works chart of accounts to improve reporting based on functional areas. Comparable reporting for the three year period by functional area will be seen with the 2014 Budget.
2012 Accomplishments
Maintenance and Equipment Operators (MEOs) completed 19 online safety training
courses.
Negotiated and signed the labor contract with Local 150.
Added seven additional contracts to the Municipal Partnering Initiative, including cold
patch, material hauling and delivery, pavement marking, custodial services, bridge
retaining wall inspections, hydrant painting, and leak detection; and added six additional
communities to the group.
Reduced employee injuries and property damage accidents by 42 percent.
Consolidated contract was restructured for $106,000 net savings.
Expenditure Analysis
Personnel expenditures reflect no significant changes.
Contractual expenditures decreased due to savings from the restructuring of the
consolidated contract.
Other Charges decreased due to the retirement of the debt issuance in the Wholesale
Water Fund.
The Transfer Out includes the transfers from the North Maine Water and Sewer Fund to
the Corporate Fund; and from the Wholesale Water Fund to the Corporate Fund and
Capital Projects Fund.
5,743,970
378,476 50,299
808,655
1,463,537
901,571
5,735,497
287,169 53,146
767,078
1,619,711
904,962
Personnel Contractual Commodities Other
Charges
Interfund
Charges
Transfer Out
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 215
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 5,722,023 5,877,354 5,866,598 5,743,970 5,735,497
Contractual 11,093,253 332,698 389,224 378,476 287,169
Commodities 1,620,656 48,565 52,965 50,299 53,146
Other Charges 407,046 806,756 804,656 808,655 767,078
Capital Outlay 203,120 - - - -
Total Operating Expenditures 19,046,097 7,065,373 7,113,443 6,981,400 6,842,891
Other Expenditures
Interfund Charges 1,487,501 1,492,722 1,477,722 1,463,537 1,619,711
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 782,185 901,571 901,571 901,571 904,962
Total Other Expenditures 2,269,686 2,394,293 2,379,293 2,365,108 2,524,673
Total Expenditures 21,315,783 9,459,666 9,492,736 9,346,509 9,367,564
Funding Sources
Corporate Fund 7,242,130 4,148,950 4,146,194 4,148,055 4,104,835
Glenview Water Fund 5,980,265 2,275,434 2,228,526 2,161,021 2,299,845
Glenview Sanitary Fund 543,477 452,981 451,981 434,270 464,530
Wholesale Water Fund 1,924,993 854,241 962,775 965,047 853,858
North Maine Water & Sewer Fund 5,624,917 1,728,059 1,703,259 1,638,115 1,644,495
Total Funds Sources 21,315,783 9,459,666 9,492,736 9,346,509 9,367,564
Personnel Budget by Position
Full Time Positions
Director 1.00 1.00 1.00 1.00 1.00
Deputy Director - - 1.00 1.00 1.00
Assistant To the Director 1.00 1.00 - - -
Administrative Coordinator 1.00 1.00 1.00 1.00 1.00
Senior Management Analyst 1.00 1.00 1.00 1.00 1.00
Total Full Time 4.00 4.00 4.00 4.00 4.00
Part Time Positions
Administrative Secretary 0.50 0.50 - - -
Part Time Customer Service Representative 0.50 0.50 0.50
Total Part Time 0.50 0.50 0.50 0.50 0.50
Total Full Time Equivalents 4.50 4.50 4.50 4.50 4.50
Administration
Village of Glenview Adopted 2013 Budget 216
Streets and Forestry Division
The Streets and Forestry Division is responsible for pothole patching, street sign maintenance,
street sweeping, snow plowing, street lighting maintenance, sidewalk repair and maintenance,
parkway tree removals and plantings, Emerald Ash Borer (EAB) management, and brush pick
up. The division responds directly to resident requests as well as manages a preventative maintenance schedule. 2012 Accomplishments
Removed 1,068 hazardous or diseased trees, including 615 trees infested with EAB as a part of the EAB management plan.
Managed stripping, priming and painting 17 light posts along East Lake Avenue to
improve appearance and protect poles against weather-related corrosion.
Hosted six volunteer work days and/or tours focused on litter cleanup, brush removal and native plant installations.
Obtained several grants for various projects including green infrastructure signs,
Waukegan Road urban rain garden and tree inventory.
Hosted a week long electronics recycling and document destruction event.
Expenditure Analysis
Personnel expenditures include only those for the management of The Glen natural areas and seasonal help.
Contractual expenditures increase over the 2012 Projection largely due to the mild
2011/2012 snow season. The 2013 Budget includes contingency for snow and ice
removal contracts.
Commodity expenditures decreased in 2013 over the 2012 Projections because in 2012 there was additional concrete work done, 2013 returns to a normal investment amount.
Capital outlay expenditures include funding for the trimming of parkway trees and tree
planting program. The 2013 Budget includes a more aggressive tree planting program to
address the EAB (Emerald Ash Borer) epidemic.
111,727
2,884,069
1,040,190
212,851 6,996 106,533
3,258,792
959,205
347,250 8,742
Personnel Contractual Commodities Capital Outlay InterfundCharges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 217
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 103,756 117,118 117,118 111,727 106,533
Contractual 1,370,057 3,236,832 3,344,262 2,884,069 3,258,792
Commodities 67,722 1,029,210 1,128,780 1,040,190 959,205
Other Charges - - - - -
Capital Outlay 12,669 212,750 212,750 212,851 347,250
Total Operating Expenditures 1,554,204 4,595,911 4,802,911 4,248,837 4,671,779
Other Expenditures
Interfund Charges 31,259 6,996 6,996 6,996 8,742
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures 31,259 6,996 6,996 6,996 8,742
Total Expenditures 1,585,463 4,602,907 4,809,907 4,255,833 4,680,521
Funding Sources
Corporate Fund 641,480 3,506,034 3,713,034 3,303,519 3,696,048
Special Tax Allocation Fund 763,892 846,135 846,135 726,577 741,714
Commuter Parking Fund 180,091 250,737 250,737 225,737 242,759
Total Funds Sources 1,585,463 4,602,907 4,809,907 4,255,833 4,680,521
Personnel Budget by Position
Full Time Positions
Superintendent 1.18 1.08 1.08 1.08 1.08
Natural Resource Manager 1.00 1.00 1.00 1.00 1.00
Supervisor 2.36 2.16 2.16 2.16 2.16
Maintenance Equipment Operator 21.83 19.98 18.36 18.36 18.36
Total Full Time 26.37 24.22 22.60 22.60 22.60
Part Time Positions
Natural Resource Seasonals 0.50 0.50 0.50 0.50 0.50
Total Part Time 0.50 0.50 0.50 0.50 0.50
Total Full Time Equivalents 26.87 24.72 23.10 23.10 23.10
Streets and Forestry Division
Street Maintenance, Forestry and Grounds, Refuse and Recycling, Snow and Ice
Maintenance, and Glen Maintenance
Village of Glenview Adopted 2013 Budget 218
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - - - - -
Contractual 154,236 504,743 513,443 481,344 513,232
Commodities 14,470 526,816 736,516 710,816 487,016
Other Charges - - - - -
Capital Outlay 3,975 - - - -
Total Operating Expenditures 172,681 1,031,559 1,249,959 1,192,160 1,000,248
Other Expenditures
Interfund Charges 7,410 6,996 6,996 6,996 3,942
Total Other Expenditures 7,410 6,996 6,996 6,996 3,942
Total Expenditures 180,091 1,038,556 1,256,956 1,199,156 1,004,190
Funding Sources
Corporate Fund - 938,593 1,156,993 1,097,394 904,482
Commuter Parking Fund 180,091 99,962 99,962 101,762 99,708
Total Funds Sources 180,091 1,038,556 1,256,956 1,199,156 1,004,190
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - - - - -
Contractual - 527,313 647,738 566,424 682,557
Commodities - 31,745 36,245 34,245 30,470
Other Charges - - - - -
Capital Outlay - 212,750 212,750 212,851 347,250
Total Operating Expenditures - 771,808 896,733 813,520 1,060,277
Total Expenditures - 771,808 896,733 813,520 1,060,277
Funding Sources
Corporate Fund - 762,258 865,488 782,275 1,036,196
Commuter Parking Fund - 9,550 31,245 31,245 24,081
Total Funds Sources - 771,808 896,733 813,520 1,060,277
Street Maintenance
Forestry and Grounds
Village of Glenview Adopted 2013 Budget 219
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - - - - -
Contractual 593,461 704,000 704,000 628,000 626,500
Commodities 20,620 29,500 31,800 29,500 24,500
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures 614,081 733,500 735,800 657,500 651,000
Total Expenditures 614,081 733,500 735,800 657,500 651,000
Funding Sources
Corporate Fund 614,081 733,500 735,800 657,500 651,000
Total Funds Sources 614,081 733,500 735,800 657,500 651,000
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 103,756 117,118 117,118 111,727 106,533
Contractual 338,501 453,138 453,138 453,138 350,236
Commodities 5,232 11,379 11,379 11,379 11,379
Other Charges - - - - -
Capital Outlay 8,694 - - - -
Total Operating Expenditures 456,183 581,635 581,635 576,244 468,148
Other Expenditures
Interfund Charges 23,849 - - - 4,799
Total Other Expenditures 23,849 - - - 4,799
Total Expenditures 480,033 581,635 581,635 576,244 472,947
Funding Sources
Special Tax Allocation Fund 480,033 581,635 581,635 576,244 472,947
Total Funds Sources 480,033 581,635 581,635 576,244 472,947
Refuse and Recycling
The Glen Maintenance
Village of Glenview Adopted 2013 Budget 220
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - - - - -
Contractual 283,859 1,047,638 1,025,943 755,163 1,086,267
Commodities 27,399 429,770 312,840 254,250 405,840
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures 311,258 1,477,408 1,338,783 1,009,413 1,492,107
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 311,258 1,477,408 1,338,783 1,009,413 1,492,107
Funding Sources
Corporate Fund 27,399 1,071,683 954,753 766,350 1,104,370
Special Tax Allocation Fund 283,859 264,500 264,500 150,333 268,767
Commuter Parking Fund - 141,225 119,530 92,730 118,970
Total Funds Sources 311,258 1,477,408 1,338,783 1,009,413 1,492,107
Snow and Ice Maintenance
Village of Glenview Adopted 2013 Budget 221
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Village of Glenview Adopted 2013 Budget 222
Water and Sewer Division
The Water and Sewer Division maintains and manages the Village’s water supply and maintains
water and sewer infrastructure. This includes the repair of water main breaks, hydrant flushing,
meter installations and replacements, pump house management, and sewer cleaning.
2012 Accomplishments
As part of MPI, the department managed the painting of 130 fire hydrants to improve the
appearance and help protect them from corrosion.
Processed 4,186 water meter service calls, including meter tests, installations, final reads and repairs.
Cleaned 468,940 feet of sanitary sewer in the Glenview system, 110,615 feet of sanitary
sewer in the North Maine Utility system, and 13,428 of storm sewer.
Expenditure Analysis
2013 Contractual expenditures include $10.4 Million for the purchase of water from the Village of Wilmette and the Village of Niles. Other contractual expenditures include a
water planning and supply study, engineering services, sod restorations, meter testing,
valve replacements and hauling.
Commodity expenses include asphalt patch and concrete for water and sewer main
breaks, limestone, and water supplies.
Other Charges include a 2012 Projection for depreciation and amortization, these items
are not budgeted.
10,445,866
717,636
65,000 2,800
11,040,068
689,269 - 3,000
Contractual Commodities Other Charges Capital Outlay
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 223
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - - - - -
Contractual - 9,910,326 9,873,776 10,445,866 11,040,068
Commodities - 711,264 825,089 717,636 689,269
Other Charges (103,963) - - 65,000 -
Capital Outlay - 7,035 3,760 2,800 3,000
Total Operating Expenditures (103,963) 10,628,624 10,702,624 11,231,302 11,732,337
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures (103,963) 10,628,624 10,702,624 11,231,302 11,732,337
Funding Sources
Glenview Water Fund 1,537 4,362,668 4,413,868 4,822,448 4,465,089
Glenview Sanitary Fund 13,527 77,365 78,365 58,424 67,948
Wholesale Water Fund (152,090) 1,103,143 1,103,143 968,124 981,082
North Maine Water & Sewer Fund 33,063 5,085,448 5,107,248 5,382,306 6,218,218
Total Funds Sources (103,963) 10,628,624 10,702,624 11,231,302 11,732,337
Personnel Budget by Position
Full Time Positions
Superintendent 0.82 0.92 0.92 0.92 0.92
Supervisor 1.64 1.84 1.84 1.84 1.84
Water Utilities Manager -0.00 1.00 1.00 1.00
Maintenance Equipment Operator 15.70 17.02 15.64 15.64 15.64
Total Full Time 18.16 19.78 19.40 19.40 19.40
Part Time Positions
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 18.16 19.78 19.40 19.40 19.40
Water and Sewer Division
Pump Stations, Water Distribution, Supply and Metering, and Sanitary Sewer
Village of Glenview Adopted 2013 Budget 224
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - - - - -
Contractual - 237,393 184,593 144,142 63,595
Commodities - 57,760 51,960 48,185 48,600
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures - 295,153 236,553 192,327 112,195
Total Expenditures - 295,153 236,553 192,327 112,195
Funding Sources
Glenview Water Fund - 208,266 151,966 140,959 86,494
Wholesale Water Fund - 10,071 10,071 9,722 5,160
North Maine Water & Sewer Fund - 76,816 74,516 41,646 20,541
Total Funds Sources - 295,153 236,553 192,327 112,195
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - - - - -
Contractual - 403,680 424,650 332,251 393,265
Commodities - 478,593 539,468 502,805 441,223
Other Charges (157,184) - - 60,000 -
Capital Outlay - 7,035 3,760 2,800 3,000
Total Operating Expenditures (157,184) 889,308 967,878 897,856 837,488
Total Expenditures (157,184) 889,308 967,878 897,856 837,488
Funding Sources
Glenview Water Fund - 632,638 707,038 644,991 607,199
Wholesale Water Fund (157,184) - - 60,000 -
North Maine Water & Sewer Fund - 256,670 260,840 192,865 230,288
Total Funds Sources (157,184) 889,308 967,878 897,856 837,488
Pump Stations
Water Distribution
Village of Glenview Adopted 2013 Budget 225
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - - - - -
Contractual - 9,203,734 9,203,734 9,928,696 10,532,906
Commodities - 143,750 189,850 134,750 167,550
Other Charges 40,212 - - 5,000 -
Capital Outlay - - - - -
Total Operating Expenditures 40,212 9,347,484 9,393,584 10,068,446 10,700,456
Total Expenditures 40,212 9,347,484 9,393,584 10,068,446 10,700,456
Funding Sources
Glenview Water Fund 1,537 3,521,765 3,554,865 4,036,499 3,771,396
Glenview Sanitary Fund 518 - - - -
Wholesale Water Fund 5,094 1,093,072 1,093,072 898,403 975,921
North Maine Water & Sewer Fund 33,063 4,732,647 4,745,647 5,133,544 5,953,139
Total Funds Sources 40,212 9,347,484 9,393,584 10,068,446 10,700,456
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - - - - -
Contractual - 65,519 60,799 40,778 50,302
Commodities - 31,161 43,811 31,896 31,896
Other Charges 13,009 - - - -
Capital Outlay - - - - -
Total Operating Expenditures 13,009 96,680 104,610 72,674 82,198
Total Expenditures 13,009 96,680 104,610 72,674 82,198
Funding Sources
Glenview Sanitary Fund 13,009 77,365 78,365 58,424 67,948
North Maine Water & Sewer Fund - 19,315 26,245 14,250 14,250
Total Funds Sources 13,009 96,680 104,610 72,674 82,198
Supply and Metering
Sanitary Sewer System
Village of Glenview Adopted 2013 Budget 226
Fleet Services Division
The Fleet Services Division is responsible for the development, implementation and management
of a preventative maintenance schedule for all vehicles and equipment, as well as all other
repairs that are needed. Proper preventative maintenance is necessary to ensure that all vehicles
and equipment meet their full useful life expectancy. 2012 Accomplishments
Managed reconditioning of seven Public Works vehicles to extend the life cycles. Expenditure Analysis
Personnel expenditures reflect no significant changes in 2013.
Commodities increased due to the projected increase of fuel. Fuel is expected to increase
from $3.21/gallon on average to $3.27/gallon in 2013.
Interfund charges include expenditures for the reserving of funds for equipment
replacement (e.g. vehicle lifts and the fuel system), and insurance liability and claims.
434,385 404,000
869,600
5,755 52,751
434,034 378,000
921,067
5,755 27,527
Personnel Contractual Commodities Other Charges Interfund Charges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 227
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 425,819 416,699 416,699 434,385 434,034
Contractual 379,181 317,849 387,000 404,000 378,000
Commodities 775,868 921,012 876,861 869,600 921,067
Other Charges 5,265 5,755 (19,245) 5,755 5,755
Capital Outlay - - - - -
Total Operating Expenditures 1,586,133 1,661,315 1,661,315 1,713,740 1,738,856
Other Expenditures
Interfund Charges 73,199 52,750 52,750 52,751 27,527
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures 73,199 52,750 52,750 52,751 27,527
Total Expenditures 1,659,332 1,714,065 1,714,065 1,766,491 1,766,382
Funding Sources
Municipal Equipment Replacement Fund 1,659,332 1,714,065 1,714,065 1,766,491 1,766,382
Total Funds Sources 1,659,332 1,714,065 1,714,065 1,766,491 1,766,382
Personnel Budget by Position
Full Time Positions
Supervisor 1.00 1.00 1.00 1.00 1.00
Mechanic 2.00 2.00 2.00 2.00 2.00
Total Full Time 3.00 3.00 3.00 3.00 3.00
Part Time Positions
Fleet Assistant 0.50 0.50 0.50 0.50 0.50
Total Part Time 0.50 0.50 0.50 0.50 0.50
Total Full Time Equivalents 3.50 3.50 3.50 3.50 3.50
Fleet Services Division
Fleet Services
Village of Glenview Adopted 2013 Budget 228
Po
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Operations
Police Pension
Village of Glenview Adopted 2013 Budget 229
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 11,434,546 11,941,366 11,806,534 11,839,132 11,817,562
Contractual 210,987 236,298 231,563 228,951 235,932
Commodities 109,968 129,280 130,540 124,680 128,030
Other Charges 1,823,262 1,832,945 1,832,620 1,857,606 1,678,912
Capital Outlay - 30,000 30,000 12,376 27,961
Total Operating Expenditures 13,578,763 14,169,890 14,031,257 14,062,745 13,888,397
Other Expenditures
Interfund Charges 486,578 412,405 412,405 396,644 477,055
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures 486,578 412,405 412,405 396,644 477,055
Total Expenditures 14,065,341 14,582,295 14,443,662 14,459,389 14,365,452
Funding Sources
Corporate Fund 11,621,453 12,070,187 11,931,554 11,821,631 11,590,697
Police Special Fund - 30,000 30,000 12,376 27,961
Police Pension Fund 2,443,888 2,482,108 2,482,108 2,625,382 2,746,794
Total Funds Sources 14,065,341 14,582,295 14,443,662 14,459,389 14,365,452
Personnel Budget by Division
Full Time Positions
Police Services 79.00 79.00 76.00 76.00 76.00
Total Full Time 79.00 79.00 76.00 76.00 76.00
Police Services 8.30 8.30 6.20 6.20 6.20
Total Part Time 8.30 8.30 6.20 6.20 6.20
Total Full Time Equivalents 87.30 87.30 82.20 82.20 82.20
Police Department Summary
Police Operations, Special, and Pension
Village of Glenview Adopted 2013 Budget 230
Police Operating
The Glenview Police Department provides quality law enforcement services to residents and
businesses and provides them with a safe and secure environment that fosters a sense of security.
The Police Department services include crime investigations, juvenile crime investigations,
patrol operations, traffic and parking enforcement, and crime prevention education. 2012 Accomplishments
Missing autistic teen, age 15, found safely in Glenview, 25 miles from where last seen two days prior.
Investigated the Union Pacific train derailment, which found no criminal element.
Investigated events surrounding a drowning, which found no criminal element.
The Traffic Unit worked with Communications to create three new video public service
announcements. The announcements were for speeding on residential streets, cell phone usage while driving, and the new seatbelt law
Community Relations, Administration, and Operations personnel met with neighborhood
groups and individuals to help successfully solve issues ranging from violent residents,
drug activity, and traffic issues
Expenditure Analysis
Personnel expenditures decreased between 2012 Projections and 2013 Budget largely because funding for the vacation and sick time buyback programs is budgeted in General
Government but actual expenditures are included in the 2012 Projection.
Other Charges include the Village’s contribution to Police pensions. These expenditures
are transferred to the Police Pension Fund, where payments are made to beneficiaries.
The 2012 Projected pension contribution was $1,791,026 and the 2013 Budget is $1,612,832, a decrease of $178,194.
Interfund Charges include the maintenance and repair of the department’s fleet and
reserves for future vehicle replacement.
9,289,796
152,905 124,680
1,857,606
12,376 396,644
9,149,095
157,605 128,030
1,678,912
27,961 477,055
Personnel Contractual Commodities Other
Charges
Capital
Outlay
Interfund
Charges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 231
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 9,065,486 9,539,352 9,404,519 9,289,796 9,149,095
Contractual 136,159 156,205 151,470 152,905 157,605
Commodities 109,968 129,280 130,540 124,680 128,030
Other Charges 1,823,262 1,832,945 1,832,620 1,857,606 1,678,912
Capital Outlay - 30,000 30,000 12,376 27,961
Total Operating Expenditures 11,134,875 11,687,782 11,549,149 11,437,363 11,141,603
Other Expenditures
Interfund Charges 486,578 412,405 412,405 396,644 477,055
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures 486,578 412,405 412,405 396,644 477,055
Total Expenditures 11,621,453 12,100,187 11,961,554 11,834,007 11,618,658
Funding Sources
Corporate Fund 11,621,453 12,070,187 11,931,554 11,821,631 11,590,697
Police Special Fund - 30,000 30,000 12,376 27,961
Total Funding Sources 11,621,453 12,100,187 11,961,554 11,834,007 11,618,658
Personnel Budget by Position
Full Time Positions
Chief of Police 1.00 1.00 1.00 1.00 1.00
Deputy Chief of Police 1.00 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00
Management Analyst - - 1.00 1.00 1.00
Commander 4.00 4.00 4.00 4.00 4.00
Sergeant 12.00 12.00 12.00 12.00 12.00
Police Officer 54.00 54.00 52.00 52.00 52.00
Safety Support Services Supervisor 1.00 1.00 - - -
Customer Service Coordinator 1.00 1.00 - - -
Property/Evidence Officer 1.00 1.00 1.00 1.00 1.00
Public Service Officer 1.00 1.00 1.00 1.00 1.00
Animal Control Officer 1.00 1.00 1.00 1.00 1.00
Social Worker 1.00 1.00 1.00 1.00 1.00
Total Full Time 79.00 79.00 76.00 76.00 76.00
Part Time Positions
Customer Service Representatives 1.80 1.80 - - -
Crossing Guards 6.50 6.50 6.20 6.20 6.20
Total Part Time 8.30 8.30 6.20 6.20 6.20
Total Full Time Equivalents 87.30 87.30 82.20 82.20 82.20
Police Operating
Village of Glenview Adopted 2013 Budget 232
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 2,369,060 2,402,014 2,402,014 2,549,336 2,668,467
Contractual 74,828 80,093 80,093 76,046 78,327
Commodities - - - - -
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures 2,443,888 2,482,108 2,482,108 2,625,382 2,746,794
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 2,443,888 2,482,108 2,482,108 2,625,382 2,746,794
Funding Sources
Police Pension Fund 2,443,888 2,482,108 2,482,108 2,625,382 2,746,794
Total Funds Sources 2,443,888 2,482,108 2,482,108 2,625,382 2,746,794
Police Pension
Village of Glenview Adopted 2013 Budget 233
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Village of Glenview Adopted 2013 Budget 234
Fi
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Administration
Fire Suppression
Emergency Medical Service
Pension
Village of Glenview Adopted 2013 Budget 235
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 13,950,860 14,069,696 14,100,463 14,209,611 14,508,672
Contractual 268,665 350,993 370,526 337,619 295,555
Commodities 281,475 333,385 326,150 321,761 288,712
Other Charges 2,841,344 2,910,540 2,912,005 2,937,309 3,125,149
Capital Outlay - - - - -
Total Operating Expenditures 17,342,344 17,664,614 17,709,144 17,806,300 18,218,087
Other Expenditures
Interfund Charges 723,229 883,377 883,377 883,560 854,016
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures 723,229 883,377 883,377 883,560 854,016
Total Expenditures 18,065,574 18,547,991 18,592,521 18,689,860 19,072,103
Funding Sources
Corporate Fund 13,715,343 14,018,729 14,063,259 14,008,383 14,239,801
Foreign Fire Fund 104,441 113,360 113,360 113,360 85,000
Firefighters' Pension Fund 4,245,790 4,415,901 4,415,901 4,568,117 4,747,303
Total Funds Sources 18,065,574 18,547,991 18,592,521 18,689,860 19,072,103
Personnel Budget by Division
Full Time Positions
Fire Services 83.00 82.00 82.00 82.00 82.00
Total Full Time 83.00 82.00 82.00 82.00 82.00
Part Time Positions
Fire Services - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 83.00 82.00 82.00 82.00 82.00
* The Fire Department was divided into three (3) divisions in the 2013 Budget: Administration, Emergency
Medical Services, and Suppression.
Fire Department Summary
Administration, Emergency Medical Services, Fire Suppression, Foreign Fire,
and Pension
Village of Glenview Adopted 2013 Budget 236
Administration
Fire Administration responsibilities include managing the department’s financial matters, budget
requests, budget compliance, short term and long term goal development, relations with public
and private entities, as well as personnel matters including, staffing, discipline and labor
relations. Administration comprises the Fire Chief, Deputy Fire Chief, Battalion Chiefs, Management Analyst and Executive Assistant. Fire Department Headquarters is currently located at Station 6 at 1815 Glenview Road.
2012 Accomplishments
Successfully developed and negotiated an intergovernmental agreement between the
Village of Glenview and the Village of Northfield for shared service and apparatus in
regards to the new aerial truck response.
Stated the process of relocating Station 6 Headquarters out of downtown Glenview by
developing processes, and relocation plans during construction.
Managed efficient operations throughout the Station 8 remodeling project, which allowed
for no disruption of service to Village residents.
Restructured the lieutenant’s promotional testing process to decrease costs and increase efficiencies that benefit both the testing participants and Administration.
Streamlined internal purchasing and budget processes by replacing an administrative
Battalion Chief with a Management Analyst, also reducing overhead costs.
Expenditure Analysis
The 2013 Budget reflects a restructuring of the Fire department chart of accounts to improve reporting in functional areas which include Administration, Fire Emergency Services and Fire Suppression. Comparable reporting by functional area will be reflected
in the 2014 Budget.
Personnel, Contractual, Commodities and Interfund Charges expenditures decreased
significantly between 2012 Projections and 2013 Budget due to a restructuring of the chart of accounts.
Other Charges expenditures increased due to the fire pension expense increasing in 2013.
2,376,541
169,855 226,386
2,892,369
883,560
1,515,788
119,020 184,522
3,086,614
580,652
Personnel Contractual Commodities Other Charges InterfundCharges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 237
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 9,683,919 9,650,517 9,681,283 2,376,541 1,515,788
Contractual 113,917 167,810 183,362 169,855 119,020
Commodities 231,651 238,010 230,772 226,386 184,522
Other Charges 2,814,824 2,865,305 2,866,209 2,892,369 3,086,614
Capital Outlay - - - - -
Total Operating Expenditures 12,844,311 12,921,641 12,961,626 5,665,150 4,905,944
Other Expenditures
Interfund Charges 723,229 883,377 883,377 883,560 580,652
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures 723,229 883,377 883,377 883,560 580,652
Total Expenditures 13,567,540 13,805,018 13,845,003 6,548,710 5,486,596
Funding Sources
Corporate Fund 13,463,100 13,691,658 13,731,643 6,435,350 5,401,596
Foreign Fire Fund 104,441 113,360 113,360 113,360 85,000
Total Funds Sources 13,567,540 13,805,018 13,845,003 6,548,710 5,486,596
Personnel Budget by Position
Full Time Positions
Fire Chief 1.00 1.00 1.00 1.00 1.00
Deputy Fire Chief 1.00 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00
Management Analyst - - 1.00 1.00 1.00
Fire Battalion Chief 4.00 4.00 3.00 3.00 3.00
Total Full Time 7.00 7.00 7.00 7.00 7.00
Part Time Positions
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 7.00 7.00 7.00 7.00 7.00
Administration
Village of Glenview Adopted 2013 Budget 238
Emergency Medical Services
Emergency Medical Services provides rapid response to emergency medical incidents. All eight
of the Department’s frontline apparatuss’ are equipped to provide advanced life support, three of
which provide transport. All firefighters are trained in both fire/rescue as well as advanced life-
saving care. 2012 Accomplishments
Successfully transferred medical support and training to the Lutheran General Hospital
EMS System; a more comprehensive program to continue the Village’s ongoing
paramedic training.
Developed and reviewed detail plans for the purchase and placement of a new ambulance
for Station 6. The current ambulance will be placed in reserve once the new ambulance
is placed in service in January.
Continued updating, enhancing and utilizing TripTix – Electronic Patient Care Reporting
to provide enhanced, timely and more efficient record keeping on emergency medical
incidents, as well as maintaining patient insurance information for ambulance billing.
Expenditure Analysis
The 2013 Budget reflects a restructuring of the Fire department chart of accounts to
improve reporting in functional areas which include Administration, Fire Emergency
Services and Fire Suppression. Comparable reporting by functional area will be reflected in the 2014 Budget.
Contractual expenditures increased due to the Fire Department budgeting for pre-
employment items such as testing, physicals, etc.
Commodity expenditures include quartermaster, medical and equipment supplies
2,116,613
5,903 25,100 25,530 -
2,319,048
7,500 29,251 11,760 136,682
Personnel Contractual Commodities Other Charges Interfund
Charges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 239
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 15,852 59,126 59,126 2,116,613 2,319,048
Contractual 10,029 5,200 6,277 5,903 7,500
Commodities 22,412 25,100 25,100 25,100 29,251
Other Charges 9,695 25,530 26,533 25,530 11,760
Capital Outlay - - - - -
Total Operating Expenditures 57,988 114,956 117,036 2,173,146 2,367,559
Other Expenditures
Interfund Charges - - - - 136,682
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - 136,682
Total Expenditures 57,988 114,956 117,036 2,173,146 2,504,241
Funding Sources
Corporate Fund 57,988 114,956 117,036 2,173,146 2,504,241
Total Funds Sources 57,988 114,956 117,036 2,173,146 2,504,241
Personnel Budget by Position
Full Time Positions
Firefighter Paramedic 19.00 18.00 22.00 22.00 22.00
Firefighter 4.00 5.00 1.00 1.00 1.00
Total Full Time 23.00 23.00 23.00 23.00 23.00
Part Time Positions
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 23.00 23.00 23.00 23.00 23.00
Emergency Medical Services
Village of Glenview Adopted 2013 Budget 240
Fire Suppression
Fire Suppression is charged with responding to and mitigating a broad range of emergency
situations including fires, below or above ground rescues, as well as water and hazardous
material incidents. Fire Suppression has three distinct special teams: Hazardous Material
Response, Technical Rescue and Dive, as well as a specialty trained team of Fire Investigators. 2012 Accomplishments
Developed and reviewed detailed plans for the purchase and placement of an aerial truck
to replace current Truck 14 in the spring of 2013.
Continued updating, enhancing and utilizing New World/CAD to provide better, timely
and more efficient record keeping on emergency incidents.
Expenditure Analysis
The 2013 Budget reflects a restructuring of the Fire department chart of accounts to improve reporting in functional areas which include Administration, Fire Emergency Services and Fire Suppression. Comparable reporting by functional area will be reflected
in the 2014 Budget.
Contractual expenditures increased due to the Fire Department budgeting for pre-
employment items such as testing, physicals, etc.
Commodity expenditures include quartermaster, medical and equipment supplies
5,297,279
12,923 70,275 19,410 -
6,079,940
15,628 74,939 26,775 136,682
Personnel Contractual Commodities Other Charges InterfundCharges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 241
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 135,742 108,182 108,182 5,297,279 6,079,940
Contractual 14,275 13,953 16,858 12,923 15,628
Commodities 27,412 70,275 70,278 70,275 74,939
Other Charges 16,826 19,705 19,263 19,410 26,775
Capital Outlay - - - - -
Total Operating Expenditures 194,256 212,115 214,580 5,399,887 6,197,282
Other Expenditures
Interfund Charges - - - - 136,682
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - 136,682
Total Expenditures 194,256 212,115 214,580 5,399,887 6,333,964
Funding Sources
Corporate Fund 194,256 212,115 214,580 5,399,887 6,333,964
Total Funds Sources 194,256 212,115 214,580 5,399,887 6,333,964
Personnel Budget by Position
Full Time Positions
Fire Captain 3.00 3.00 3.00 3.00 3.00
Fire Lieutenant 12.00 12.00 12.00 12.00 12.00
Firefighter Paramedic 38.00 37.00 37.00 37.00 37.00
Total Full Time 53.00 52.00 52.00 52.00 52.00
Part Time Positions
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 53.00 52.00 52.00 52.00 52.00
Fire Suppression
Village of Glenview Adopted 2013 Budget 242
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 4,115,347 4,251,872 4,251,872 4,419,178 4,593,896
Contractual 130,443 164,030 164,030 148,939 153,407
Commodities - - - - -
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures 4,245,790 4,415,901 4,415,901 4,568,117 4,747,303
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 4,245,790 4,415,901 4,415,901 4,568,117 4,747,303
Funding Sources
Firefighters' Pension Fund 4,245,790 4,415,901 4,415,901 4,568,117 4,747,303
Total Funds Sources 4,245,790 4,415,901 4,415,901 4,568,117 4,747,303
Fire Pension
Village of Glenview Adopted 2013 Budget 243
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Village of Glenview Adopted 2013 Budget 244
Pl
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Administration
Planning
Economic Development
Village of Glenview Adopted 2013 Budget 245
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 1,010,560 703,406 730,000 716,982 710,592
Contractual 199,537 151,680 237,680 237,680 163,225
Commodities 3,612 3,200 3,200 3,200 2,300
Other Charges 23,234 42,310 42,310 42,310 28,135
Capital Outlay - - - - -
Total Operating Expenditures 1,236,943 900,596 1,013,190 1,000,172 904,252
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 1,236,943 900,596 1,013,190 1,000,172 904,252
Funding Sources
Corporate Fund 1,236,943 900,596 1,013,190 1,000,172 904,252
Total Funds Sources 1,236,943 900,596 1,013,190 1,000,172 904,252
Personnel Budget by Division
Full Time Positions
Administration 4.00 3.00 1.00 1.00 1.00
Planning 2.00 2.00 4.00 4.00 4.00
Economic Development - - - - -
Total Full Time 6.00 5.00 5.00 5.00 5.00
Part Time Positions
Administration - - - - -
Planning 1.00 1.00 - - -
Economic Development - 0.60 0.60 0.60 0.60
Total Part Time 1.00 1.60 0.60 0.60 0.60
Total Full Time Equivalents 7.00 6.60 5.60 5.60 5.60
Planning and Economic Development Department Summary
Administration, Planning, and Economic Development
Village of Glenview Adopted 2013 Budget 246
Administration
The Administration division of the Planning and Economic Development Department includes
three positions; Director, Administrative Coordinator and Administrative Assistant. This office
oversees activities of the divisions and provides project management support.
2012 Accomplishments
Ongoing management of the public review and regulatory processes for a number of
large developments, including Anixter Annex, OLPH, Dunkin Donuts, potential Trammell Crow/Station 6 redevelopment, Bredemann expansion, Avon Redevelopment, Pita Inn, McGovern’s, Grandpa’s Place, National 9 Clubhouse, GlenStar Redevelopment,
and ACCP.
Expenditure Analysis
Personnel expenditures decreased due to the transfer of an Administrative Coordinator
mid-year to the Village Manager’s Office Human Resources Division; and an
Administrative Assistant to the Village Manager’s Office.
The 2013 Budget adjusted all expenditures related to the transferred position.
268,191
3,820 3,200 7,500
215,161
3,120 2,300 4,500
Personnel Contractual Commodities Other Charges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 247
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 513,503 302,035 317,488 268,191 215,161
Contractual 168,628 3,820 3,820 3,820 3,120
Commodities 3,612 3,200 3,200 3,200 2,300
Other Charges 3,418 7,500 7,500 7,500 4,500
Capital Outlay - - - - -
Total Operating Expenditures 689,160 316,555 332,008 282,711 225,081
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 689,160 316,555 332,008 282,711 225,081
Funding Sources
Corporate Fund 689,160 316,555 332,008 282,711 225,081
Total Funds Sources 689,160 316,555 332,008 282,711 225,081
Personnel Budget by Position
Full Time Positions
Director 1.00 1.00 1.00 1.00 1.00
Administrative Coordinator 2.00 1.00 - - -
Administrative Assistant 1.00 1.00 - - -
Part Time Positions
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 4.00 3.00 1.00 1.00 1.00
Administration
Village of Glenview Adopted 2013 Budget 248
Planning
The Planning division assists with the review of proposed land uses and development projects to
ensure compatibility with the Village’s Comprehensive Plan. Planning staff also assists in
implementing major planning initiatives such as corridor & special area studies. The Planning
division processes petitions for annexations, rezoning, site plan reviews, subdivisions, aesthetics, variations and conditional use permits. 2012 Accomplishments
To improve the customer experience, new website content was debuted, the regulatory application process was updated, and the Commission staff report process has been
streamlined through the use of templates.
Developed text amendments for accessory uses, auto dealers (Plan Commission Q4
2012), scoreboards, Downtown Use Code (currently at Plan Commission) Expenditure Analysis
Personnel expenditures increased in 2013 over the 2012 Projection as a result of
increasing a part time Planner to full time, and a second Planner position was also vacant
for part of 2012.
Contractual expenditures include funding for memberships, the printing of documents,
maps, fiscal impact studies and environmental reviews. The 2012 Projections for contractual expenditures include various studies for potential developments throughout
the village.
Other Charges expenditures include funding for the various commissions and boards.
353,637
129,580
34,060
403,858
80,575
22,985
Personnel Contractual Other Charges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 249
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 497,057 313,042 319,550 353,637 403,858
Contractual 30,909 43,580 129,580 129,580 80,575
Commodities - - - - -
Other Charges 19,816 34,060 34,060 34,060 22,985
Capital Outlay - - - - -
Total Operating Expenditures 547,783 390,682 483,190 517,277 507,418
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 547,783 390,682 483,190 517,277 507,418
Funding Sources
Corporate Fund 547,783 390,682 483,190 517,277 507,418
Total Funds Sources 547,783 390,682 483,190 517,277 507,418
Personnel Budget by Position
Full Time Positions
Planner I - - 2.00 2.00 2.00
Senior Planner 1.00 1.00 1.00 1.00 1.00
Director of Planning 1.00 1.00 1.00 1.00 1.00
Total Full Time 2.00 2.00 4.00 4.00 4.00
Part Time Positions
Intern 1.00 1.00 - - -
Total Part Time 1.00 1.00 - - -
Total Full Time Equivalents 3.00 3.00 4.00 4.00 4.00
Planning
Village of Glenview Adopted 2013 Budget 250
Economic Development
The Economic Development Division is responsible for overseeing the community development,
economic development and marketing functions of the Village. The division’s responsibilities
include: assisting developers and business owners with the planned development and special use
development process; working to recruit and retain businesses; and managing the implementation of a Village marketing campaign to attract private sector growth.
This division was previously embedded within the Village Manager’s Office administrative
budget. As a result of restructuring the 2012 Budget reflects Economic Development as a
division within the Planning and Economic Development Department. 2012 Accomplishments
Launched an implementation effort for downtown revitalization attuned to current market conditions and community goals as expressed in the 2007 Downtown Revitalization Plan.
Enhanced Chamber of Commerce liaison relationship through ex officio participation on
Chamber Board of Directors, monthly meetings between Village and Chamber staff, joint
business retention visits, providing data for Chamber directory, new business listing in
Village Report, and support of cooperative programming including Shop Local and the Green Business Award program.
Increased economic development outreach by creating a centralized parcel inventory to
respond to brokers, developers and others regarding potential development opportunities.
Expenditure Analysis
Personnel expenditures include the part time position, Economic Development Manager;
this position was transferred from the Village Manager’s Office in 2012.
Contractual expenditures include an annual membership to the North Shore Convention
and Visitor’s Bureau and economic development studies. These items were previously
budgeted in the Village Manager’s Office administrative budget.
95,154 104,280
750
91,573
79,530
650
Personnel Contractual Other Charges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 251
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - 88,329 92,961 95,154 91,573
Contractual - 104,280 104,280 104,280 79,530
Commodities - - - - -
Other Charges - 750 750 750 650
Capital Outlay - - - - -
Total Operating Expenditures - 193,359 197,991 200,184 171,753
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures - 193,359 197,991 200,184 171,753
Funding Sources
Corporate Fund - 193,359 197,991 200,184 171,753
Total Funds Sources - 193,359 197,991 200,184 171,753
Personnel Budget by Position
Full Time Positions
NA - - - - -
Total Full Time - - - - -
Part Time Positions
Economic Development Manager - 0.60 0.60 0.60 0.60
Total Part Time - 0.60 0.60 0.60 0.60
Total Full Time Equivalents - 0.60 0.60 0.60 0.60
Economic Development
Village of Glenview Adopted 2013 Budget 252
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Administration
Facilities
Capital Improvement Program
Inspectional Services
Special Service Areas
Village of Glenview Adopted 2013 Budget 253
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 2,857,747 2,816,823 2,858,722 2,785,442 2,821,042
Contractual 2,039,159 1,149,370 2,386,610 1,385,469 1,104,905
Commodities 635,008 804,491 821,405 688,962 718,713
Other Charges 105,273 1,142,903 1,142,703 1,154,438 971,747
Capital Outlay 885,311 55,000 1,333,330 1,440,523 1,659,000
Total Operating Expenditures 6,522,498 5,968,586 8,542,770 7,454,834 7,275,407
Other Expenditures
Interfund Charges 244,057 1,227,750 1,227,750 1,022,507 160,675
Capital Projects 9,224,415 16,726,197 17,047,575 11,053,706 17,139,160
Depreciation 1,818,372 - - - -
Transfer Out 3,412,714 208,595 208,595 211,560 208,595
Total Other Expenditures 14,699,558 18,162,542 18,483,919 12,287,773 17,508,430
Total Expenditures 21,222,055 24,131,128 27,026,690 19,742,607 24,783,837
Funding Sources
Corporate Fund 2,982,548 3,456,638 3,522,638 3,495,185 3,498,184
Special Tax Allocation Fund 624,972 570,370 570,370 470,099 421,085
Glenview Water Fund 2,214,070 4,320,715 4,373,111 3,148,532 3,662,748
Glenview Sanitary Fund 1,160,229 3,566,588 3,819,911 1,907,964 3,762,323
Wholesale Water Fund 72,405 242,085 242,085 242,085 17,705
Commuter Parking Fund 204,950 227,074 227,074 245,530 100,074
North Maine Water & Sewer Fund 227,848 1,297,906 1,309,424 1,290,580 1,099,696
Facility Repair and Replacement Fund 1,922,391 1,873,500 1,914,821 1,481,914 1,401,000
Special Service Area Bond Fund 128,630 274,569 274,569 277,534 271,920
Capital Projects Fund 8,348,642 4,094,583 6,565,587 5,195,184 7,021,502
Glen Capital Projects 1,756,371 2,627,500 2,627,500 408,400 2,098,000
Motor Fuel Tax Fund 1,579,000 1,579,600 1,579,600 1,579,600 1,429,600
Total Funds Sources 21,222,055 24,131,128 27,026,690 19,742,607 24,783,837
Personnel Budget by Division
Full Time Positions
Administration 5.84 5.84 5.48 5.48 5.48
Facilities 3.00 3.00 3.00 3.33 3.33
Inspectional Services 10.00 9.00 10.00 10.00 10.00
Capital Improvements 1.16 1.16 1.52 1.52 1.52
Total Full Time 20.00 19.00 20.00 20.33 20.33
Part Time Positions
Administration - - - - -
Facilities 0.60 0.60 0.25 0.25 0.25
Inspectional Services 2.50 3.60 4.23 4.23 4.63
Capital Improvements - - - - -
Total Part Time 3.10 4.20 4.48 4.48 4.88
Total Full Time Equivalents 23.10 23.20 24.48 24.81 25.21
Capital Projects Department
Administration, Facilities, Inspectional Services, Capital Improvement Program, and
Special Service Areas
Village of Glenview Adopted 2013 Budget 254
Administration
The Administration division of the Capital Projects and Inspectional Services Department
supports the day to day operations. This division includes engineering staff who are responsible
for developing and implementing plans for the Village’s infrastructure, including streets, and
sidewalks. The Personnel costs for some of the staff in the Administration division are directly charged to the Special Tax Allocation Fund per the Tax Increment Financing Retirement Plan. In addition, personnel costs are directly charged to the Capital Improvements Program division.
Expenditure Analysis
The personnel allocation between the Corporate Fund and the Special Tax Allocation
Fund is 70/30 and will remain as such until the retirement of the Tax Increment
Financing District. Personnel decreased between the 2012 Projection and 2013 Budget as
a result of the Vacation and Sick Buy Back programs.
Contractual expenditures include funding for engineering services, financial advisors, traffic engineering, and printing and publishing.
Commodity expenditures include funding for office supplies, uniforms and other
supplies.
Interfund Charges include funding for maintenance and repair of vehicles and reserving for their future replacement. These charges also include the insurance and risk liability for the Special Tax Allocation Fund.
787,713
153,191
18,483 9,800 59,480
759,179
130,575
13,375 8,500 33,112
Personnel Contractual Commodities Other Charges Interfund
Charges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 255
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 1,066,956 940,880 965,696 787,713 759,179
Contractual 86,587 158,160 146,360 153,191 130,575
Commodities 8,043 18,483 18,483 18,483 13,375
Other Charges 4,352 9,800 9,800 9,800 8,500
Capital Outlay - - - - -
Total Operating Expenditures 1,165,938 1,127,323 1,140,339 969,187 911,629
Other Expenditures
Interfund Charges 41,012 65,012 65,012 59,480 33,112
Capital Projects - - - - -
Transfer Out - - - - -
Total Other Expenditures 41,012 65,012 65,012 59,480 33,112
Total Expenditures 1,206,949 1,192,335 1,205,350 1,028,667 944,740
Funding Sources
Corporate Fund 688,822 759,585 772,601 690,738 655,825
Special Tax Allocation Fund 518,128 432,750 432,750 337,929 288,915
Total Funds Sources 1,206,949 1,192,335 1,205,350 1,028,667 944,740
Personnel Budget by Position
Full Time Positions
Director 0.85 0.85 0.78 0.78 0.78
Administrative Coordinator 0.85 0.85 0.78 0.78 0.78
Design Engineer 0.72 0.72 0.68 0.68 0.68
Capital Project Division Manager 0.85 0.85 - - -
Capital Project Senior Manager - - 0.78 0.78 0.78
Senior Civil Engineer 1.00 1.00 1.00 1.00 1.00
Village Engineer 0.85 0.85 0.78 0.78 0.78
Project Manager 0.72 0.72 0.68 0.68 0.68
Total Full Time 5.84 5.84 5.48 5.48 5.48
Part Time Positions
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 5.84 5.84 5.48 5.48 5.48
Administration
Village of Glenview Adopted 2013 Budget 256
Facilities Management
The Village currently owns and maintains 31 facilities including 300,000 square feet of buildings
and 640,000 square feet of parking decks. Beyond annual operating maintenance, these 31
facilities require capital maintenance and improvements to ensure that they meet and exceed
their useful life and provide safe and clean environments for use by Village residents and staff. Annually, the Village Board reviews and approves a five-year facilities capital improvement plan to ensure that Village facilities are properly maintained. Facility capital expenditures are
considered to be significant and non-routine in regards to construction and on-going operating
costs.
2012 Accomplishments
Oversaw and managed the remodeling of Fire Station 8
Oversaw and managed the painting of the elevated tank on Waukegan Road
Replaced the retaining wall and bench at the Depot Street Metra Station
Began preliminary work regarding the Fire Station 6 and Village Hall projects
Expenditure Analysis
Capital Outlay increased slightly due to several projects being moved from 2012 to 2013.
Interfund charges decreased significantly in the 2013 Budget as a result of a procedural
change; the improvements made to enterprise supported facilities will no longer be recorded in the respective enterprise fund as Interfund Charge and also recorded in the
Facility Replacement and Repair Fund. Expenses will be recorded only once in the
appropriate enterprise fund. The remaining Interfund Charges are the contributions from
the enterprise funds for improvements to the Public Works facilities.
411,942
725,267
668,021
1,500
1,440,523
926,928
413,183
686,075 700,080
3,200
1,659,000
94,216
Personnel Contractual Commodities Other Charges Capital Outlay InterfundCharges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 257
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 411,593 405,301 410,116 411,942 413,183
Contractual 790,737 686,455 780,797 725,267 686,075
Commodities 626,401 783,550 800,464 668,021 700,080
Other Charges 1,209 3,200 - 1,500 3,200
Capital Outlay 885,311 55,000 1,333,330 1,440,523 1,659,000
Total Operating Expenditures 2,715,252 1,933,506 3,324,707 3,247,253 3,461,538
Other Expenditures
Interfund Charges 156,403 1,120,579 1,120,579 926,928 94,216
Capital Projects - 1,818,500 473,436 - -
Depreciation - - - - -
Transfer Out 882,000 - - - -
Total Other Expenditures 1,038,403 2,939,079 1,594,015 926,928 94,216
Total Expenditures 3,753,655 4,872,585 4,918,721 4,174,181 3,555,754
Funding Sources
Corporate Fund 1,078,119 1,153,901 1,158,716 1,111,424 1,117,409
Special Tax Allocation Fund 106,845 137,620 137,620 132,170 132,170
Glenview Water Fund 406,411 1,338,824 1,338,824 1,093,592 684,709
Glenview Sanitary Fund 67,107 63,524 63,524 46,563 57,065
Wholesale Water Fund 9,589 17,085 17,085 17,085 17,705
Commuter Parking Fund 137,364 227,074 227,074 245,530 100,074
North Maine Water & Sewer Fund 25,829 61,058 61,058 45,902 45,622
Facility Repair and Replacement Fund 1,922,391 1,873,500 1,914,821 1,481,914 1,401,000
Total Funds Sources 3,753,655 4,872,585 4,918,721 4,174,181 3,555,754
Personnel Budget by Position
Full Time Positions
Facilities Assistant 1.00 1.00 1.00 1.00 1.00
Facilities Manager 1.00 1.00 1.00 1.00 1.00
Lead Facilities Technician 1.00 1.00 1.00 1.00 1.00
Customer Service Representative I - - 0.33 0.33 0.33
Total Full Time 3.00 3.00 3.33 3.33 3.33
Part Time Positions
Administrative Secretary 0.60 0.60 - - -
Part Time Seasonal Intern - - 0.25 0.25 0.25
Total Part Time 0.60 0.60 0.25 0.25 0.25
Full Time Equivalents 3.60 3.60 3.58 3.58 3.58
Facilities Management
Village of Glenview Adopted 2013 Budget 258
Inspectional Services
The Inspectional Services Division enforces Glenview’s building, health, fire, property
maintenance and zoning codes. It reviews, approves, inspects, and issues permits for all
construction throughout the Village. Inspectional Services staff also follows up on violations
and complaints and performs all health inspections. 2012 Accomplishments
Implemented the Same Day Review (SDR) process for small permits (two days a week) and commercial remodeling work (by appointment) with great success. Since implementation, over 60% of all permits have been reviewed as part of the SDR process
totaling over 1,000 permits.
In coordination with the Public Works and Village Manager’s Office, staff negotiated
contract amendments for the consolidated contract that resulted in cost savings. Expenditure Analysis
Contractual expenditures are budgeted based on a normal workload, if additional resources are needed for special projects or situations, funding is found elsewhere.
1,333,001
313,955
2,458 7,510 36,099
1,389,580
288,255
5,258 8,510 33,347
Personnel Contractual Commodities Other Charges InterfundCharges
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 259
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 1,154,760 1,186,271 1,198,540 1,333,001 1,389,580
Contractual 7,063 304,755 340,655 313,955 288,255
Commodities 564 2,458 2,458 2,458 5,258
Other Charges 7,754 7,510 7,510 7,510 8,510
Capital Outlay - - - - -
Total Operating Expenditures 1,170,141 1,500,994 1,549,163 1,656,924 1,691,603
Other Expenditures
Interfund Charges 45,467 42,159 42,159 36,099 33,347
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out - - - - -
Total Other Expenditures 45,467 42,159 42,159 36,099 33,347
Total Expenditures 1,215,608 1,543,153 1,591,322 1,693,023 1,724,950
Funding Sources
Corporate Fund 1,215,608 1,543,153 1,591,322 1,693,023 1,724,950
Total Funds Sources 1,215,608 1,543,153 1,591,322 1,693,023 1,724,950
Personnel Budget by Position
Full Time Positions
Inspector 4.00 2.00 2.00 2.00 2.00
Management Analyst - - 1.00 1.00 1.00
Administrative Coordinator - 1.00 1.00 1.00 1.00
Sanitarian 2.00 2.00 2.00 2.00 2.00
Plan Review Manager 1.00 1.00 1.00 1.00 1.00
Civil Engineer 1.00 1.00 - - -
Engineering Technician - - 1.00 1.00 1.00
Inspectional Services Manager 1.00 1.00 1.00 1.00 1.00
Plan Examiner 1.00 1.00 1.00 1.00 1.00
Total Full Time 10.00 9.00 10.00 10.00 10.00
Part Time Positions
Part Time Intern - - 0.63 0.63 0.63
Inspector 2.50 3.60 3.60 3.60 4.00
Total Part Time 2.50 3.60 4.23 4.23 4.63
Total Full Time Equivalents 12.50 12.60 14.23 14.23 14.63
Inspectional Services
Village of Glenview Adopted 2013 Budget 260
Capital Improvement Program
The Village’s Capital Improvement Program (CIP) includes the planning and funding for the
capital maintenance of the Village’s core infrastructure including roadways, potable water mains,
sanitary and storm sewers along with other components. Annually the Village Board reviews
and approves a five-year CIP to ensure these critical components of the Village’s public infrastructure are adequately maintained. As part of this annual review, the Village hosts various public workshops to ensure that the public has an open forum for input on the five-year plan.
2012 Accomplishments
Continued oversight of the five-year CIP and three-year design process. 2012
coordination included outreach with five neighborhoods and oversight of the
Chestnut/Waukegan design for January 2013 IDOT letting. The core 2012 CIP included over $11.8M of local improvements.
Expenditure Analysis
Personnel expenditures remain largely unchanged.
Professional contractual expenditures in the 2013 Budget are budgeted in the Capital
Projects cost category but are projected in the Contractual cost category.
Capital Projects increased significantly due to the Corporate Transfer into the capital projects.
252,786 193,056 1,069,654
11,053,706
259,100 -
888,212
17,139,160
Personnel Contractual Other Charges Capital Projects
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 261
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 224,438 284,371 284,371 252,786 259,100
Contractual 1,154,773 - 1,118,798 193,056 -
Commodities - - - - -
Other Charges 6,617 1,056,419 1,059,419 1,069,654 888,212
Capital Outlay - - - - -
Total Operating Expenditures 1,385,828 1,340,790 2,462,588 1,515,496 1,147,312
Other Expenditures
Interfund Charges - - - - -
Capital Projects 9,224,415 14,907,697 16,574,139 11,053,706 17,139,160
Special Service Areas - - - - -
Depreciation 1,818,372 - - - -
Transfer Out 2,488,599 - - - -
Total Other Expenditures 13,531,385 14,907,697 16,574,139 11,053,706 17,139,160
Total Expenditures 14,917,213 16,248,487 19,036,728 12,569,203 18,286,472
Funding Sources
Glenview Water Fund 1,807,658 2,981,892 3,034,287 2,054,940 2,978,039
Glenview Sanitary Fund 1,093,122 3,503,064 3,756,387 1,861,401 3,705,258
Wholesale Water Fund 62,816 225,000 225,000 225,000 -
Commuter Parking Fund 67,585 - - - -
North Maine Water & Sewer Fund 202,019 1,236,849 1,248,366 1,244,678 1,054,074
Capital Projects Fund 8,348,642 4,094,583 6,565,587 5,195,184 7,021,502
Glen Capital Projects 1,756,371 2,627,500 2,627,500 408,400 2,098,000
Motor Fuel Tax Fund 1,579,000 1,579,600 1,579,600 1,579,600 1,429,600
Total Funds Sources 14,917,213 16,248,487 19,036,728 12,569,203 18,286,472
Personnel Budget by Position
Full Time Positions
Director 0.15 0.15 0.22 0.22 0.22
Administrative Coordinator 0.15 0.15 0.22 0.22 0.22
Design Engineer 0.28 0.28 0.32 0.32 0.32
Capital Project Division Manager 0.15 0.15 - - -
Capital Project Senior Manager - - 0.22 0.22 0.22
Village Engineer 0.15 0.15 0.22 0.22 0.22
Project Manager 0.28 0.28 0.32 0.32 0.32
Total Full Time 1.16 1.16 1.52 1.52 1.52
Part Time Positions
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 1.16 1.16 1.52 1.52 1.52
Capital Improvements Program
Village of Glenview Adopted 2013 Budget 262
Special Service Areas
A Special Service Area (SSA) is a voluntary funding mechanism allowed by State Statute 35 ILCS
200/27 that provides for the installation of a public improvement by using a municipality's tax
exempt borrowing authority to sell bonds to pay for the local public improvement. The bonds are
repaid to the Village by the creation of a SSA, which specifies the properties that will be responsible to repay the borrowed funds to the Village plus interest, as a line item on their annual property tax
bill. The interest rate is the best rate available as determined by the Village. The length (10, 15 or 20
year period) of bonded debt is determined by a majority vote of the homes in the affected area. The
Village’s share (if any) of the project costs is deducted from the principal. The remaining costs are apportioned to each property based on the most current Cook County Equalized Assessed Valuation of the properties involved in the SSA.
The project is engineered, competitively bid, and constructed under the supervision of the Village.
The process is initiated by a petition, followed by development of conceptual plans and cost estimates which are provided to the affected properties. A formal ballot is conducted in which a 2/3 majority of the property owners must indicate approval for the process to continue. A failure of the
ballot enacts a minimum 4 year moratorium for re-consideration of the Special Service Area
improvement. Expenditure Analysis
Property taxes for improvements made under the special service area status are recorded
as revenue in this fund and are then transferred out to the Capital Projects Fund, where
the expenditures for the work are recorded.
Other Charges are made up of bond principal and interest payments.
65,974
211,560
63,325
208,595
Other Charges Transfer Out
2012 Projection 2013 Budget
Village of Glenview Adopted 2013 Budget 263
FY 2011 FY 2012 FY 2012 FY 2012 FY 2013
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - - - - -
Contractual - - - - -
Commodities - - - - -
Other Charges 85,339 65,974 65,974 65,974 63,325
Capital Outlay - - - - -
Total Operating Expenditures 85,339 65,974 65,974 65,974 63,325
Other Expenditures
Interfund Charges 1,176 - - - -
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 42,115 208,595 208,595 211,560 208,595
Total Other Expenditures 43,291 208,595 208,595 211,560 208,595
Total Expenditures 128,630 274,569 274,569 277,534 271,920
Funding Sources
Special Service Area Bond Fund 128,630 274,569 274,569 277,534 271,920
Total Funds Sources 128,630 274,569 274,569 277,534 271,920
Special Service Areas
Village of Glenview Adopted 2013 Budget 264
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Village of Glenview Adopted 2013 Budget 265
VILLAGE OF GLENVIEW
CAPITAL SPENDING
Village of Glenview Adopted 2013 Budget 266
Capital Improvements 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, the reader should refer to the 2012-2016 Capital
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, the Village 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 in excess 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.
Village of Glenview Adopted 2013 Budget 267
CIP Project Descriptions
The following information is included for each project that is included in the 2012-2016 CIP. 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 A map 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, and scheduled projects are updated. The annual
process allows the Village to adjust to changing circumstances and, as needed, change plans and
priorities to meet the goals of the Village. Below are the major 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
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 are proposed by the Village Board, residents, or staff to be included in the five year program. These project proposals will
Village of Glenview Adopted 2013 Budget 268
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 wide goals.
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.
Village of Glenview Adopted 2013 Budget 269
Below is a listing of the major sources of funds that the Village utilizes to fund CIP projects.
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 Village and 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 in the year that the project was started. For instance, all expenditures associated
with the construction of a new municipal building would be approved in 2013 if the project began in 2014 and was completed in 2017.
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 2012 with design of the roadway and then construction of the roadway in 2013, each function is separated and budgeted to the distinct budget year. 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
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.
Village of Glenview Adopted 2013 Budget 270
policy to utilize Corporate Funds to accomplish their goal of improving overall Village
infrastructure. These transfers to the capital budget have 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.
When funding for capital projects comes from the corporate and special revenues funds,
operating budget development must 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 projects and if revenues are sufficient to maintain normal day-to-day
operations of the Village within the Village’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.
From 2013 – 2017, the Village currently plans to directly transfer $15,000,000 from the Corporate Fund for capital projects.
There is also a minimal impact on the 2013 operating 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.
Non- Routine Capital Expenditures that Impact the Operating Budget
Project Description Impact on Operating Budget
Crack Sealing The annual program seals roadway cracks
to prevent water from penetrating the base material and causing deterioration. Crack sealing extends the life of the roadway.
Significant Reduction –
Greater than $100K for reduced resurfacing costs
Restoration and Tree Trimming &
Removal
A project may require trees to be removed
or trimmed which is part of the project
budget.
Moderate Reduction - $25K
to $100K for reduced tree
removals and trimming
Seal Coating Pilot
Project
As new technologies emerge that claim to extend pavement lives, the Village Public Works and Engineering staff will test some
new products to see if a cost-benefit for
future maintenance exists.
Small Reduction – Less than $10K for the purchase of fewer materials.
Village of Glenview Adopted 2013 Budget 271
Water Main
Lining
The lining of water mains extends the life
of the main and prevents future water main breaks.
Significant Reduction –
Greater than $100K in water main repairs
Sanitary Sewer Lining
The lining of the sewer mains extends the
life of the main and prevents infiltration.
Significant Reduction –
Greater than $100K in sewer
main repairs
Sanitary Sewer Television Inspections
Sewer televising identifies areas of concern and preventative maintenance is performed Small Reduction – Less than $10K in routine maintenance
costs
Navy Bypass
Sewer Phase II
This project will prevent flooding in
various locations
Small Reduction – Less than
$10K in routine maintenance
costs
Village Hall Repair of plumbing pipes that are experiencing corrosion and leaking. Moderate Reduction - $25K to $100K for reduced
emergency repairs
Public Works Repairs to the facility include translucent
panels which control solar heat gain.
Moderate Reduction - $25K
to $100K for reduced energy costs
Fire Station 6 Repair of plumbing pipes that are
experiencing corrosion and leaking.
Moderate Reduction - $25K
to $100K for reduced
emergency repairs
Pump Stations Replacement of sump pump to reduce basement flooding during heavy rain
events
Moderate Reduction - $25K to $100K for reduced water
damage
Village of Glenview Adopted 2013 Budget 272
Capital Improvements Program
CORE INFRASTRUCTURE
Design $790,463 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 $1,974,886 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 3.14 miles resurfaced in 2013. The
roadways include:
Hammersmith Lane & CDS (Franklin Drive to Potter Road)
Glenlake Drive (Warrington Court to North Gate)
Stratford Lane (Glenlake Drive to South End)
Inverness Lane (Winchester Lane to Glenlake Drive)
Winchester Lane (Inverness Lane to Glenlake Drive)
Longmeadow Drive (South Village Limits to Lake Avenue)
Canterbury Lane (East Lake Avenue to South CDS)
Sanford Lane (East Lake Avenue to Elizabeth Lane)
Crestwood Drive (Longmeadow Drive to West End)
Longmeadow Drive (Bellwood Lane to South End)
Bellwood Lane (Greenwood Road to West of Longmeadow Drive)
Ralmark Lane ( Bellwood Lane to Longmeadow Drive)
Woodmere Lane (Glenview Road to South End)
MARS Asphalt
MARS Concrete Supplemental to PW
Road Reconstruction $3,581,569 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 1.00 mile reconstructed in 2013. The roadways
include:
Washington Road (Central Road to Norwood Terrace)
Neva Avenue (Harrison Street to South End)
Nora Avenue (Harrison Street to South End)
Locust Lane (Country Lane to Crabtree Lane)
Village of Glenview Adopted 2013 Budget 273
ANCILLARY PROJECTS
Crack Sealing $81,000 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.
Inspectional Services for Construction $265,620 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 testings, preparation of ongoing and final
punch lists 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/Tree Trimming & Removal $60,000 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 $44,000
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.
Reach 1 Payback $24,557
During 2010, the Village received a 0% interest loan along with a grant (25%) to rebuild Reach 1 of the North Branch of the Chicago River, just south of Willow Road, as a high-priority natural resources project. The project re-meandered the river, stabilized the banks and provided various
riffle pools. 2013 reflects year three of the twenty year payback schedule.
Chestnut/Waukegan Phase III Construction $1,422,100 During 2013, the Village-sponsored reconstruction of the Chestnut/Waukegan intersection is scheduled for improvements as part of an IDOT bid. The project will improve safety and
capacity at this important intersection. Federal funds administered through IDOT will support
70% of the roadway pavement and storm sewer costs.
Chestnut/Waukegan Fourth Leg $120,000 As recommended by the Waukegan Road Corridor Plan, and supported by the area businesses,
the Chestnut/Waukegan intersection project will improve the fourth (east) leg of the intersection
into the adjacent retail center.
Chestnut/Waukegan Right of Way $485,336 This budget is for the temporary and permanent right-of-way and easement acquisition required
to complete the Chestnut/Waukegan intersection project. Federal funds administered through
IDOT will support 70% of these costs.
Village of Glenview Adopted 2013 Budget 274
Seal Coating Pilot Project $14,500 As new technologies emerge that claim to extend pavement lives, the Village Public Works and Engineering staff will test some new products to see if a cost-benefit for future maintenance
exists.
WATER SYSTEM PROJECTS
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.
High Priority Water Main Lining Ph I $256,000
The Village has identified public water mains that are critical due to their proximity to existing structures. As part of a two year project to rehab, the Village will either reline or replace these
water mains.
Water Strategic Plan $650,000
After Village Board adoption of the water strategic plan (Q1 2013), recommended projects will be prioritized and implemented in 2013 and beyond.
SANITARY SEWER PROJECTS
Cost Sharing Program – Overhead Sanitary Conversion $50,000
The draft 2009-2015 Sanitary Sewer Surcharging plan under evaluation by the Storm Water Task Force contemplates approximately $7,000,000 of new sanitary sewer improvement projects by 2015. This budget item is seed money to commence Village Board approved portions of that
work.
SWTF East of Harms Phase II Construction Wrap-up $500,000 In order to successfully close-out Phase II of this sanitary system improvement project benefitting over 1,100 homes, prioritized minor repairs will need to be completed before post-
testing. The repairs will include sewer lining, manhole lining and sewer point repairs.
SWTF East of Harms Phase III $1,200,000 After completing the Phase II post-testing, some level of storage may be required to close out this sanitary system improvement project. This budget represents a placeholder for this
potential.
Park Manor SSES $171,400 In advance of the scheduled 2014 reconstruction of Colfax Avenue, a sanitary system evaluation study (SSES) is recommended for the Park Manor neighborhood. Any system deficiencies
identified could be incorporated into the Colfax project.
Village of Glenview Adopted 2013 Budget 275
Sanitary Sewer Lining $600,000
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.
Sanitary Sewer Lining – Tier 1 $300,000
The approved Flood Risk Reduction Program (storm water master plan) identifies various areas Village-wide where the public sanitary sewer system can surcharge during major rain events.
This budget is to complete additional sanitary sewer lining within these identified areas to
improve the level of service for the public system.
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 with road reconstruction programs. Some
additional high-concern sanitary televising is also included as directed by Public Works.
STORM WATER PROJECTS
SWTF Area Detention/MWRD Coordination $394,600 As recommended in the Flood Risk Reduction Program (storm water master plan),
approximately 20% of the Village’s “quick-win” storm water improvement budget has been set
aside to help coordinate any locally beneficial regional projects completed by MWRD in or
upstream of Glenview. During 2013, MWRD will be continuing preliminary engineering on
such improvement projects along the West Fork of the North Branch of the Chicago River which impacts various residential areas in the Village.
Cost Sharing Program – Engineering Inspections $25,000
Commenced in 2010, and as approved in the Village’s Flood Risk Reduction Program, the
Village has setup a cost-sharing program for residents to get a professional engineer to complete a site visit, complete an inspection and provide a report on possible private improvements a
home owner could complete. Currently, Baxter & Woodman completes such inspections and
reports at a cost of $800 of which the Village covers half ($400).
Dewes, Henley, Harlem – Pre-Disaster Mitigation Grant $350,000 In December 2011, the Village completed a Pre-Disaster Mitigation (PDM) grant to FEMA to
complete cost-beneficial storm water improvements within the Downtown area. The project
could include inlet capacity, storm water conveyance and detention improvements. This budget
reflects the Village’s local match of 20%.
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
Village of Glenview Adopted 2013 Budget 276
portions of requirements under the National Pollution Discharge Elimination System (NPDES)
program which is an unfunded federal mandate. Storm Sewer TV Inspections $80,000 This project will televise sections of sanitary sewer throughout the Village to assist in prioritizing
future capital improvement projects primarily with road reconstruction programs. Some
additional high-concern sanitary televising is also included as directed by Public Works. Storm Water Lining $115,000
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.
Master Plan Implementation $50,000
This budget includes preliminary engineering studies in order to implement concept projects developed within the Village’s storm water master plan (Flood Risk Reduction Program). This budget helps move recommended improvements into project plans for construction.
Storm Water Utility Fee Phase II $135,000
This budget, only with Village Board approval, could be used to develop a Village storm water utility fee. The utility fee could support funding for ongoing storm water maintenance and future capital projects.
Flick Park Detention $41,800
The Village and Park District have partnered to improve local drainage adjacent to Flick Park. The final construction will be completed during 2013 utilizing this funding. The project is supported by a previously awarded $100,000 grant for storm water detention.
NORTH MAINE UTILITIES
Infrastructure Projects 735,886
Projects are based on the North Maine Master Plan and as prioritized and approved by the
Village Board.
THE GLEN Development Department Fees $8,000
Village staff has estimated the cost of engineering plan review and inspection fees related to the
installation of public infrastructure at The Glen and have carried it as a cost to the project. Parkway Tree Replacement $40,000 This project is in the final year of three of replacing dead or dying parkway trees within The
Glen.
Village of Glenview Adopted 2013 Budget 277
Chestnut Cul-de-sac $250,000
Upon completion of the Chestnut Avenue cul-de-sac adjacent to the Toll Brothers development, the Village will reimburse the developer for the public components of the project. This payout and close-out is expected during 2013.
Navy Bypass Sewer Phase II $1,800,000
This project represents the final major component of The Glen’s Storm Water Master Plan. This bypass storm sewer would bring drainage to the south of The Glen area to reduce existing flooding and its construction will be coordinated with adjacent private development.
FACILITIES MANAGEMENT
Village Hall $459,000 Basic maintenance/upkeep items only to be performed until a Village Hall space needs plan is designed. Plumbing pipe corrosion/leaking is currently present at this facility and replacement
will be phased. Future fiber cable planned between Village Hall and former Police Station.
Village Hall Annex $220,000 When no longer needed to house Village Hall/other staff, $220,000 for demolition costs will be required. There could be an additional $200,000 to mitigate cellular leases if the antenna is
removed.
Support Services $20,000 This facility will be removed when no longer required for Village Hall/other staff. Demolition cost is estimated at $20,000.
Public Works – Phase I $222,000
This facility is the administration area at the Public Works campus. 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 $5,000
This phase of the campus houses a restroom and fuel filling station, materials, equipment and the Village’s road salt supply.
Public Works – Phase III $8,000
This phase of the campus is the main garage that houses the department’s vehicles, equipment,
materials, etc. Future projects include epoxy floor replacement. Police Station $124,000 Facility camera replacements scheduled for 2013. Future projects include both sally port garage
and evidence garage quartz epoxy floor replacement for 2014 and interior elements scheduled for
2015. Fire Station 6 $45,000
Village of Glenview Adopted 2013 Budget 278
Major projects have been minimized and only necessary maintenance projects will be performed.
Plumbing pipe corrosion and leaking is currently present at this facility and replacement will be phased. Future interior improvements are pending longevity of this facility. Fire Station 8 $34,000
Interior remodeling currently underway and will be completed in 2012. Future projects are roof
repair in 2014 and windows and pedestrian door replacement planned for 2015. Fire Station 13 $14,000 Future interior maintenance elements planned are painting in 2013 and 2014, and carpeting in
2014.
Salt Dome $250,000 This facility will be built in 2013 at a location yet to be determined. The new salt dome will be
similar to this salt dome. The proposed capacity of this dome is 3,500 tons. A $250,000 state
grant has been approved for this facility.
Downtown Train Station $126,000 This station, built in the mid-1990’s, requires needed exterior element repairs. The exterior wood
benches positioned throughout the pedestrian platforms are being replaced in a 2 year cycle.
Plaza/stair repairs are planned for 2013. HVAC improvements are planned for 2014.
North Glen Train Station $126,500 Brick paver cleaning and sealing is high priority in order to maintain life expectancy, which is
shortened by de-icing products. Brick pavers are showing signs of decay similar to what
occurred at Depot Street Metra Station; therefore replacement is scheduled for 2013.
North Glen Train Station Warming House $5,000 Tuck pointing is required to extend longevity of facility.
West Lake Pump Station $118,000
Sump pump replacements scheduled for 2013 to help reduce basement flooding during heavy rain events.
Rugen Sr. Pump Station $25,000
This reservoir houses 6 million gallons of potable water that is distributed throughout the
Village. Ventilation exhaust fans are planned for future replacement. Rugen Jr. Pump Station $115,000 Sump pump replacements scheduled for 2013 to help reduce basement flooding during heavy
rain events.
Village of Glenview Adopted 2013 Budget 279
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Village of Glenview Adopted 2013 Budget 280
CORE INFRASTRUCTURE 2013 2014 2015 2016 2017 TOTALDesign
Roadway Design (Pavement Testing, IMS, Surveying)88,400 - - - - 88,400 CCDD Testing 50,000 - - - - 50,000
Road Design Phase (B&W)415,000 - - - - 415,000
Bridge and Retaining Wall Inspection and Assessment 5,663 - - - - 5,663 Chestnut Bridge Phase I Design 60,000 - - - - 60,000
Tall Tree Culverts Design 50,000 - - - - 50,000
Greenwood/W. Lake Phase II Design (B&W)96,400 - - - - 96,400
Natural Resource Project Design 25,000 - - - - 25,000 Design Subtotal 790,463 671,463 864,563 769,820 423,400 3,519,709$
Road Resurfacing
Hammersmith Lane with CDS 120,922 - - - - 120,922 Winchester Lane 79,092 - - - - 79,092
Inverness Lane 37,856 - - - - 37,856
Glenlake Drive 118,909 - - - - 118,909 Stratford Drive 28,392 - - - - 28,392 Canterbury Lane 201,880 - - - - 201,880
Sanford 125,999 - - - - 125,999
Woodmere Lane 242,083 - - - - 242,083 Longmeadow Drive (Lake Avenue to South Village Limits)229,717 - - - - 229,717
Crestwood 9,571 - - - - 9,571
Longmeadow Drive (Bellwood Drive to South End/Lake Ave)171,860 - - - - 171,860 Bellwood 242,382 - - - - 242,382
Rallmark 116,622 - - - - 116,622
MARS Asphalt 124,800 - - - - 124,800
MARS Concrete Supplemental to PW 124,800 - - - - 124,800 Road Resurfacing Subtotal 1,974,886 777,139 1,026,354 3,108,459 1,992,399 8,879,237$
Road Reconstruction
Washington Road 1,332,340 - - - - 1,332,340 Locust Lane 453,440 - - - - 453,440
Nora Avenue 897,894 - - - - 897,894
Neva Avenue 897,894 - - - - 897,894 Road Reconstruction Subtotal 3,581,569 4,578,572 7,613,244 4,357,080 3,303,321 23,433,786$
Ancillary Projects
Reach 1 payback 24,557 24,557 24,557 24,557 24,557 122,785 Natural Resource Project Construction 44,000 44,000 44,000 44,000 - 176,000
Miscellaneous Restoration / Tree Trimming & Removal 60,000 62,400 64,896 67,492 70,192 324,980
Crack Sealing (managed by PW & Baxter) 81,000 84,240 87,610 91,114 94,759 438,723
Chestnut/Waukegan Ph III Constr.1,422,100 - - - - 1,422,100 Chestnut/Waukegan Fourth Leg 120,000 - - - - 120,000
Chestnut/Waukegan Right of Way 485,336 - - - - 485,336
Chestnut Bridge Construction & Inspection - - - 176,000 - 176,000 Seal Coating Pilot Project (Village Parking Lots)14,500 - - - - 14,500
Tall Trees Culverts Phase I - 300,000 - - - 300,000
Techny Trail Segment IV - Construction - 94,985 - - - 94,985
Techny Trail Segment IV - Inspection - 25,200 - - - 25,200 Greenwood/W Lake Intersection Ph III Construction - 889,920 - - - 889,920
Glenview Road Downtown - - - - 1,218,784 1,218,784
Glenview Road Downtown Inspection (B&W)- - - - 276,291 276,291 Baxter Trail/Fence - Connection from Chestnut to N' end of Loyola Academy - - - - 140,000 140,000
Lake Ave/Milwaukee Ave (Contribution to IDOT Project)- 765,888 - - - 765,888
Willow Sanders (IDOT)- - 15,000 - - 15,000
Inspectional Services (B&W)265,620 294,828 402,134 375,322 329,829 1,667,733 Inspectional Services - Chestnut/Waukegan (B&W) - First to Third Legs 342,000 - - - - 342,000
Inspectional Services - Chestnut/Waukegan (B&W) - Fourth Leg 10,000 - - - - 10,000
Inspectional Services - Greenwood/W Lake (B&W)- 100,800 - - - 100,800
Ancillary Projects Subtotal 2,869,113 2,686,818 638,197 778,485 2,154,412 9,127,025$
Water System Projects
Watermain Breaks 50,000 50,000 50,000 50,000 50,000 250,000
High Priority WM Lining Ph I 256,000 - - - - 256,000 High Priority WM Lining Ph II - 419,500 - - - 419,500
Misc. Projects (relining)- - 450,000 - - 450,000
Water Strategic Plan 650,000 1,400,000 863,000 1,830,000 2,850,000 7,593,000
Water System Projects Subtotal 956,000 1,869,500 1,363,000 1,880,000 2,900,000 8,968,500
CORE INFRASTRUCTURE 2013 2014 2015 2016 2017 TOTAL
Sanitary Sewer Projects
Sanitary Sewer TV Inspections (review & report)100,000 104,000 108,160 112,486 116,986 541,632
SWTF East of Harms Phase III 1,200,000 - - - - 1,200,000 SWTF East of Harms Phase II Construction Wrap-up 500,000 - - - - 500,000
Sanitary Sewer Lining 600,000 - 320,000 330,000 300,000 1,550,000
Sanitary Sewer Lining - Tier 1 300,000 300,000 300,000 - - 900,000
Sanitary Sewer Lining (and/or supplementing Park Manor/Colfax Rehab)- 700,000 - - - 700,000 Park Manor SSES (Colfax)171,400 - - - - 171,400
Village of Glenview Adopted 2013 Budget 281
Wagner Becker Pleasant Queens SSES - 46,080 - - - 46,080
Wagner SSES SSA - - - 162,560 - 162,560 Cost Sharing Program - Overhead Sanitary Conversion 50,000 50,000 50,000 50,000 50,000 250,000
Sanitary Sewer Projects Subtotal 2,921,400 1,200,080 778,160 655,046 466,986 6,021,672
Stormwater Projects
Storm Sewer TV Inspections (review & report)80,000 83,200 86,528 89,989 93,589 433,306
Master Plan Implementation (MWH)50,000 - - - - 50,000
Stormwater Utility Fee Phase II 135,000 - - - - 135,000
SWTF Area Detention or MWRD Coordination 394,600 - - - - 394,600 Dewes Henley Harlem 20% Local Match 350,000 - - - - 350,000
Flick Park Detention 41,800 - - - - 41,800
Forest Kaywood Overflow - 210,000 - - - 210,000 SWTF Project 30,000 - - - - 30,000
Storm Water Project (FRRP) - TBD - 1,000,000 700,000 - - 1,700,000
Tall Tree Culverts Phase II - - 300,000 - - 300,000
Cost Sharing - Rain Garden Program 15,000 15,000 15,000 15,000 15,000 75,000 Storm Water Lining 115,000 82,000 83,000 20,000 100,000 400,000
Cost Sharing Program - Engineering Inspections 25,000 25,000 25,000 20,000 20,000 115,000
Stormwater Projects Subtotal 1,236,400 1,415,200 1,209,528 144,989 228,589 4,234,706
TOTAL CORE INFRASTRUCTURE USES 14,329,831 13,198,772 13,493,046 11,693,879 11,469,107 64,184,635$
NORTH MAINE UTILITIES 2013 2014 2015 2016 2017 TOTALInfrastructure Projects Based on the Master Plan 735,886 787,384 798,340 816,580 841,075 3,979,265
TOTAL NORTH MAINE USES 735,886 787,384 798,340 816,580 841,075 3,979,265
THE GLEN 2013 2014 2015 2016 2017 TOTAL
Development Department Fees 8,000 87,000 133,080 128,949 - 357,029
Parkway Tree Replacement 40,000 - - - - 40,000 Stormwater Control Devices - 45,000 900,000 - - 945,000
Chestnut Cul-de-sac (Reimbursement to Toll Brothers)250,000 - - - - 250,000
Navy Bypass Sewer Phase II 1,800,000 - - - - 1,800,000
Willow Road Overpass Pedestrian Improvements - 120,000 - - - 120,000 Resurfacing Patriot Blvd. [S' & Mid Sections]- 1,722,240 - - - 1,722,240
Resurfacing Chestnut - 756,288 - - - 756,288
Resurfacing W' Lake Ave [E' Section]- 603,477 - - - 603,477 Resurfacing Patriot Blvd. [N' Section]- - 1,337,606 - - 1,337,606
Resurfacing W' Lake Ave [W' Section]- - 861,120 - - 861,120
TOTAL GLEN USES 2,098,000 3,334,005 3,231,806 128,949 - 8,792,760
FACILITIES MANAGEMENT 2013 2014 2015 2016 2017 TOTAL
Village Hall 459,000 58,000 15,000 175,000 25,000 732,000
Village Hall Annex 220,000 - - - - 220,000
Support Services 20,000 - - - - 20,000 Capital Projects - 5,000 85,000 6,000 - 96,000
Public Works Ph I 222,000 133,000 - 6,500 - 361,500
Public Works Ph II 5,000 20,000 9,500 - 8,000 42,500 Public Works Ph III 8,000 14,000 90,000 - 5,000 117,000
Police Station 124,000 41,000 188,000 62,000 19,000 434,000
Fire Station 6 45,000 20,000 10,000 34,000 50,000 159,000
Fire Station 7 - - - 4,000 - 4,000 Fire Station 8 34,000 78,000 46,000 40,000 10,000 208,000
Fire Station 13 14,000 21,000 25,000 24,000 - 84,000
Fire Station 14 - 30,000 32,000 46,000 - 108,000 Gallery Park Well House - - - - - -
North Parking Garage - - - - - -
South Parking Garage - - - - - -
Salt Dome 250,000 - - - - 250,000 Downtown Train Station 126,000 60,000 28,000 46,000 10,000 270,000
Downtown Train Station West Platform Warming Shelter - - - - - -
North Glen Train Station 126,500 48,000 18,000 10,000 10,000 212,500
North Glen Train Station Warming House 5,000 - - - - 5,000
West Lake Pump Station 118,000 10,000 8,500 - - 136,500
Rugen Sr. Pump Station 25,000 - - 15,000 - 40,000
Rugen Jr. Pump Station 115,000 10,000 63,000 - - 188,000 Laramie Pump Station - - - - - -
East Lake Lift Station - - 8,000 - - 8,000
Heatherfield Lift Station - - - - - -
Waukegan Road Elevator Tank - - - - - - TOTAL FACILITIES MANAGEMENT USES 1,916,500 548,000 626,000 468,500 137,000$ 3,696,000$
TOTAL 2013-2017 CAPITAL IMPROVEMENT PROGRAM 19,080,217$ 17,868,161$ 18,149,192$ 13,107,908$ 12,447,182$ 80,652,660$
Village of Glenview Adopted 2013 Budget 282
Debt Management
The Capital Improvement Program (CIP) section describes how the Village provides for its
infrastructure needs. It was noted in that section that operating revenues are 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 can use long-
term bonds as a source to provide the necessary financing for capital projects.
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 is that municipal bonds are attractive to investors because of potential 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 in from 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 practice to pay for capital
projects is especially prevalent in fast-growing areas, such as the “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 is not required before the issuance of these types of bonds.
Revenue Bonds
These bonds are similar to general obligation bonds except that they do not have the support of local property tax base for repayment. 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
Village of Glenview Adopted 2013 Budget 283
until the bonds were repaid. The Village does not currently use this type 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
benefiting residents in specific areas of the Village. This debt is authorized by the property owners within those areas and these bonds are levied to those property owners. The Village does, and may 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 history of the Village’s borrowing, broken down by the repayment source each year.
-
20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
140,000,000
160,000,000
180,000,000
2002 2003 2004 2005 2006 2007 2008 2009 2010 2011
Ten Year History of Village of Glenview Debt -Principal
Glen Redevelopment Funds Library Funds Property Tax Water and Sewer Funds Special Service Areas
* Source: Village of Glenview Finance Department Records As of December 31, 2011, the Village has borrowed $155,070,000 through eleven bonds and one
note payable. Of that amount, the Village’s current outstanding debt at December 31, 2011 is:
Principal $ 129,190,273 Interest $ 25,173,954
Total $ 154,364,227
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This outstanding debt repayment is through 2029 and is paid through multiple sources, including:
Property Water and Sewer Glen Redevelopment Total Government
Tax Library Funds Funds Debt
19,150,000 24,820,000 5,255,273 79,965,000 129,190,273
The 2011 Tax Levy requirement to meet debt service payments on the outstanding bonds is
$16,663,315, although $13,228,503 is abated leaving a net requirement of $3,434,812. The
reasons for the abatements are that the funds required for repayment are either escrowed or are transferred from other Village of Glenview funds.
A listing of the Village’s current debt and repayment plan are located in Table A and subsequent
debt service payment schedules.
Impact of Debt Service Much like the impact of capital projects, debt service payments are paid from the same general
revenues that are used for operations. A balance must be achieved between operational needs,
debt requirements and capital expenditures to stay within 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 needs, debt
requirements and capital, the Village uses several indicators. 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 three key indicators 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 the Village and its ability to assume debt.
There are no set standards for the three guidelines 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 allows the debt to be absorbed over time into the
broader tax base.
The best way to analyze the information is to 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 is 4.195%. 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 .921%. 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 projects undertaken by the Village.
Village of Glenview Adopted 2013 Budget 285
Percentage of Debt per Equalized Assessed Valuation (EAV) The first major indicator is the percentage of debt per EAV. The chart below shows this ratio for
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 debt as a percent of EAV is 4.195%, which is below the limit for non-home rule communities. This indicator is important because once the Glen TIF is completed, property in the Glen becomes part of the total
EAV and will drive down this percentage rate.
0.000%
1.000%
2.000%
3.000%
4.000%
5.000%
6.000%
7.000%
8.000%
2001 2002 2003 2004 2005 2006 2007 2008 2009 2010
Percentage of Debt per Equalized Assessed Valuation (EAV)
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 per person 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 $2,582 with Glen related debt and $594 without Glen
related debt.
Village of Glenview Adopted 2013 Budget 286
* 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 the local residents may
not be able to bear the burden of additional debt. Currently, with Glen related debt the ratio is
4.951% and without Glen related debt the ratio is 1.138%
* Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records
Village of Glenview Adopted 2013 Budget 287
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 superior bond ratings. Moody’s Investors Service issued the Village a rating
of Aaa 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.
Table A – Outstanding Debt
This table lists the Village’s outstanding debt at December 31, 2011 (the latest audited
information available):
General Obligation and Corporate Purpose Bonds
Debt Title Purpose Source of Repayment Interest Rate(s) Date of Maturity Authorized Issue Principal Outstanding
GO Refunding Bond Series 2003B System Improvements Wholesale Water Fund 1.300% 2012 $1,955,000 $225,000 3.850%
GO Bond Series 2004A Glen Development Glen Redevelopment Project Revenues
2.000% 2014 $25,000,000 $18,300,000 4.000%
GO Bond Series 2004B New Police Headquarters Facility Property Tax Levy (Debt Service) 3.500% 2024 $22,315,000 $19,150,000 4.700%
GO Bond Series 2005 Refunding Glen Redevelopment Project Revenues 3.500% 2018 $10,000,000 $9,975,000 3.750%
GO Bond Series 2006A Glen Development Glen Redevelopment Project Revenues 3.750% 2018 $10,000,000 $10,000,000
GO Bond Series 2007A Infrastructure Improvements Waterworks and Sewerage Funds 3.500% 2016 $5,000,000 $2,975,000 3.750%
GO Bond Taxable Series 2007B Infrastructure Improvements North Maine Water and Sewerage Fund
4.800% 2016 $1,200,000 $660,000 5.000%
GO Bond Series 2009A New Library Building Property Tax Levy (Debt Service) 3.000% 2029 $26,300,000 $24,820,000 4.125% GO Refinancing Bond Glen Development Glen Redevelopment Project 2.000% 2018 $11,290,000 $8,105,000 Series 2009D Revenues 4.000% GO Bond Taxable Series 2009E Purchase of Navy Property Glen Redevelopment Project (Land Sales Proceeds) 2.350% 2013 $28,125,000 $28,125,000
GO Bond Series 2011 Refunding Glen Redevelopment Project
Revenues 1.500% 2012 $11,035,000 $5,460,000
3.000% Notes Payable
CPN 1997 System Improvements North Maine Water and Sewerage
Fund 4.942% 2019 $2,850,000 $1,395,273
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VILLAGE OF GLENVIEW
COMPONENT UNIT
Village of Glenview Adopted 2013 Budget 302
FY 2011 FY 2013
Actual Budget Revised Projected Budget
$2,720,485 $3,210,431 $3,210,431 $3,210,431 $2,856,589
Budgeted Revenues
Local Taxes 5,732,881 5,744,070 5,744,070 5,769,594 5,734,860
Fees and Fines 94,393 96,000 96,000 82,000 82,000
Charges for Services 58,491 53,100 53,100 61,950 61,950
Intergovernmental 796,330 727,789 884,812 894,132 950,244
Investment Income 17,379 15,500 15,500 22,200 8,500
Other/Miscellaneous 42,498 20,000 20,000 33,900 33,900
Total Revenues 6,741,971 6,656,459 6,813,482 6,863,776 6,871,454
Budgeted Expenditures
Operating Expenditures
Personnel 4,810,076 4,964,305 4,915,563 4,896,387 5,242,323
Contractual Services **732,055 1,036,875 1,109,073 1,088,523 1,289,353
Commodities 640,360 688,955 688,955 668,562 667,775
Other Operating Costs 61,891 106,904 106,904 67,900 103,490
Capital Outlay **7,643 7,650 7,650 7,450 5,150
Total Operating Expenditures 6,252,026 6,804,689 6,828,145 6,728,822 7,308,091
Other Expenditures
Transfer Out - - 488,795 488,795 -
Total Other Expenditures - - 488,795 488,795 -
Total Expenditures 6,252,026 6,804,689 7,316,940 7,217,617 7,308,091
Ending Fund Balance 3,210,431 3,062,201 2,706,973 2,856,589 2,419,952
47.71%41.90%37.04%39.09%32.21%
Glenview Public Library Fund
FY 2012
Beginning Fund Balance/ Net
Assets
Ending Fund Balance as a Percent of
Total Subsequent Yr Total
Expenditures
Village of Glenview Adopted 2013 Budget 303
FY 2011 FY 2013
Actual Original Revised Projected Budget
1,647,359 (65,341) (65,341) (65,341) 3,659
Budgeted Revenues
Contributions from Primary Gov't 3,166 - - - -
Transfer in from Gift Funds 1,139,902 87,608 87,608 70,000 13,597
Total Revenues 1,143,068 87,608 87,608 70,000 13,597
Budgeted Expenditures
Operating Expenditures
Capital Outlay-Building 2,855,768 87,608 87,608 1,000 13,597
Transfer to Building Fund - - - - -
Total Operating Expenditures 2,855,768 87,608 87,608 1,000 13,597
Total Expenditures 2,855,768 87,608 87,608 1,000 13,597
Surplus/(Deficit)(1,712,700)- - 69,000 -
(65,341) (65,341) (65,341) 3,659 3,659 Net Assets
Library New Building Fund
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Village of Glenview Adopted 2013 Budget 304
FY 2011 FY 2013
Actual Original Revised Projected Budget
3,485 48,053 48,053 48,053 77,403
Budgeted Revenues
Property Tax 1,024,489 1,466,386 1,466,386 1,492,736 1,958,831
Contributions from Village 980,391 - - - -
Contributions from Library Operating - - - 488,795 -
Transfer In from Operating Fund - 488,795 488,795 - -
Investment Income 969 800 800 3,500 1,000
Total Revenues 2,005,849 1,955,981 1,955,981 1,985,031 1,959,831
Budgeted Expenditures
Operating Expenditures
Bond Principal 1,020,000 1,045,000 1,045,000 1,045,000 1,070,000
Bond Interest 941,281 910,181 910,181 910,181 878,831
Escrow Agent Fee 500 500 500 500
Total Operating Expenditures 1,961,281 1,955,681 1,955,681 1,955,681 1,949,331
Total Expenditures 1,961,281 1,955,681 1,955,681 1,955,681 1,949,331
Surplus/(Deficit)44,568 300 300 29,350 10,500
48,053 48,353 48,353 77,403 87,903 Net Assets
Library Debt Service 2009A Bond Fund
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Village of Glenview Adopted 2013 Budget 305
FY 2011 FY 2013
Actual Original Revised Projected Budget
648,652 630,772 630,772 630,772 633,072
Budgeted Revenues
Investment Income 3,082 7,000 7,000 2,300 1,850
Total Revenues 3,082 7,000 7,000 2,300 1,850
Budgeted Expenditures
Operating Expenditures
Miscellaneous 20,962 - - -
Capital Outlay - 350,000 350,000 - 350,000
Total Operating Expenditures 20,962 350,000 350,000 - 350,000
Total Expenditures 20,962 350,000 350,000 0 350,000
Surplus/(Deficit)(17,880)(343,000) (343,000) 2,300 (348,150)
630,772 287,772 287,772 633,072 284,922 Net Assets
Library Special Reserve Fund
FY 2012
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Village of Glenview Adopted 2013 Budget 306
2011 2013
Actual Original Revised Projected Budget
Fund 810 Friends of the Library
Beginning Fund Balance 260,581 53,152 53,152 52,316 52,666
Budgeted Revenues
Investment Income 1,379 500 500 350 200
Donations 30,000 30,000 30,000 20,000 20,000
Total Revenues 31,379 30,500 30,500 20,350 20,200
Budgeted Expenditures
Contractual Services - - - - -
Miscellaneous 4,515 34,000 34,000 20,000 20,000
Transfer to Building Fund 235,129 - - - -
Total Expenditures 239,644 34,000 34,000 20,000 20,000
Ending Fund Balance 52,316 49,652 49,652 52,666 52,866
Fund 820 Gift
Beginning Fund Balance 124,185 113,510 113,510 113,778 115,618
Budgeted Revenues
Investment Income 767 500 500 840 300
Donations 1,350 1,000 1,000 1,000 1,000
Total Revenues 2,117 1,500 1,500 1,840 1,300
Budgeted Expenditures
Contractual Services - - - - -
Transfer to Building 12,524 - - - -
Total Expenditures 12,524 - - - -
Ending Fund Balance 113,778 115,010 115,010 115,618 116,918
Fund 825 GPL Foundation Fund
Beginning Fund Balance 781,405 50,587 50,587 29,668 58,635
Budgeted Revenues
Donations 18,667 6,250 6,250 30,400 5,000
Investment Income 2,748 225 225 420 150
Total Revenues 21,415 6,475 6,475 30,820 5,150
Budgeted Expenditures
Other Professional - 3,500 3,500 555 500
Building Expense 15,829 - - 1,298 -
Program Expense - 2,000 2,000 - -
Transfer to Fund 820 Gift - - - - -
Transfer to Building Fund 757,323 - - - -
Total Expenditures 773,152 5,500 5,500 1,853 500
Ending Fund Balance 29,668 51,562 51,562 58,635 63,285
2013 GIFT FUND BUDGETS
FY 2012
Village of Glenview Adopted 2013 Budget 307
Fund 835 Watson Gift
Beginning Fund Balance 141,014 87,608 87,608 87,486 20,698
Budgeted Revenues
Investment Income 679 10 10 250 10
Total Revenues 679 10 10 250 10
Budgeted Expenditures
Miscellaneous - - - - -
Building Expense - - - 6,397 -
Transfer to Fund 820 Gift - 10 10 - -
Transfer to Building Fund 54,207 87,608 87,608 60,641 20,708
Total Expenditures 54,207 87,618 87,618 67,038 20,708
Ending Fund Balance 87,486 - - 20,698 -
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VILLAGE OF GLENVIEW
BUDGET RESOLUTION
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VILLAGE OF GLENVIEW
2012 TAX LEVY CALCULATION
Village of Glenview Adopted 2013 Budget 314
Village of Glenview Adopted 2013 Budget 315
Village of Glenview Adopted 2013 Budget 316
Village of Glenview Adopted 2013 Budget 317
VILLAGE OF GLENVIEW
GLOSSARY OF TERMS
Village of Glenview Adopted 2013 Budget 318
Glossary of Terms
A
ABATEMENT: A complete or partial cancellation of a levy imposed by a government. Abatements usually apply to tax levies, special assessments and service charges.
ACCOUNT: A term used to identify an individual asset, liability, expenditure control, revenue control or fund balance. 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 specific and 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 achieve future 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 principal payments 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 Board allowing agencies and departments to incur obligations and 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 interest earned on the investments made utilizing the bond proceeds.
ASSESSED VALUE: A value set upon real estate or other property by a government, generally for the purpose of levying taxes. ASSETS: Resources owned or held by a government ,which have monetary value.
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A – Continued
AUDIT: A comprehensive investigation of the manner in which the 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 those due 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 time in 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 Village to obtain temporary financing for projects that will eventually 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 the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal
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 Village departments to incur obligations requiring either immediate or future
payment of money.
BUDGET CALENDAR: The schedule of essential dates or milestones which the Village follows 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 given period, usually a fiscal year.
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B – Continued
BUDGET DOCUMENT: The instrument used by the budget-making authority to present a comprehensive financial program to the Village
Board. BUDGET MESSAGE: A general discussion of the proposed budget as presented in writing by the Village Manager to the Village Board.
BUDGET ORDINANCE:
The official enactment by the Village Board to legally authorize Village staff to obligate and expend resources.
BUDGETARY CONTROL: The control or management of a government or enterprise in accordance with an approved budget for the purpose of
keeping expenditures within the limitation of available appropriations and available revenues.
BUILDING PERMITS: Revenues derived from the issuance of building permits prior to construction with the Village of Glenview.
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 fixed period of years to meet capital needs arising from the long-term work program or otherwise. It sets forth each project and specifies the full resources
estimated to be available to finance the projected expenditures.
CAPITAL OUTLAY: Refers to the 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.
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C – Continued
CHARGEBACKS: Accounting transactions which recover the expenses of one fund from another fund that received the service.
CHART OF ACCOUNTS:
A listing of the asset, liability, equity, expenditure and revenue accounts that are used in the accounting, operations and budgeting processes.
COMMODITIES
Items which, after use, are consumed or show a material change in, or an appreciable 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 of the Village’s finances in a standardized format. The CAFR is organized by fund and contains two basic types of information: a balance sheet that compares assets with liabilities
and fund balance; and an operating statement that compares 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 as emergencies, 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 general obligation bonds, special assessment
bonds and notes.
DEBT SERVICE FUND: A fund used to account for the accumulation of resources for and the payment of general long-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 for nonpayment 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 of time.
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D – Continued
DISBURSEMENT: The expenditure of monies from an account.
DISTINGUISHED BUDGET PRESENTATION PROGRAM:
A voluntary program administered by the Government Finance Officers Association to encourage governments to publish efficiently organized and easily readable 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 which a 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 a manner 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 or recovered through user
charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control,
accountability or other purposes.
EQUALIZATION RATE: The total ratio of assessed value to full value of taxable property in a municipality.
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).
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F
FIDUCIARY FUNDS (TRUST AND AGENCY FUNDS): These funds are used to account for assets held by the Village in a trustee capa Village or 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 and Pension Trust Funds are
accounted for essentially in the same manner as proprietary funds since capital maintenance is critical. Expendable Trust Funds are accounted for essentially in the same manner as governmental funds. Agency Funds 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 to be 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 compensation for losses resulting from illegal activity. Once property has been forfeited, the Village may claim it, resulting in confiscation of
the property.
FULL-TIME EQUIVALENT (FTE): A part-time position converted to the decimal equivalent of a full-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 being served. Each program or activity is placed in the same category (e.g. administration, fire, police) that best represents its major 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 financial resources,
together with all related liabilities and residual equities or balances and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations,
restrictions or limitations.
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F – Continued
FUND ACCOUNTING: The accounts of the Village are organized on the basis of funds and account groups, each of which is considered a
separate accounting entity. The operations of a fund are accounted for with separate sets of self balancing accounts 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 are to 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.
FUND TRANSFER: 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 financial resources 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.
GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB): The independent organization that establishes and improves standards of accounting and finaicnial reporting for U.S.
state and local governments. 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 and interpreting 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 support of 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.
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I
INFLATION:
A substantial rise in the general level of prices related to an increase in the volume of money, resulting in the loss of value of currency.
INFRASTRUCTURE:
Public domain fixed assets including: roads, bridges, curbs, gutters, sidewalks, drainage systems, 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 which the resources are to be expended.
INTERGOVERNMENTAL REVENUE:
Revenue received from or through the Federal, State or County Government.
INTERNAL SERVICE FUND: A fund used to account for the financing of goods or services provided by one department 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 some future date.
LINE ITEM BUDGET: A budget that allocates funds to specific cost centers, accounts or objects, (e.g., salaries and office supplies.) LIQUIDATION: To convert assets into cash.
LONG-TERM DEBT: Bonded debt and other long-term obligation, such as benefit 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 a particular 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.
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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 in the accounting period in which they become available
and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for un-matured interest on general long-term debt and certain similar accrued obligations,
which is recognized when due.
MUNICIPAL CODE: A collection of laws, rules and regulations that apply to the Village and its Citizens.
O
OBJECT CLASSIFICATION: A means of identifying and analyzing the obligations incurred by the Village in terms of the nature of the goods or services purchased (e.g. personnel compensations, commodities, capital outlays, contractual services 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 provides basic governmental services. The operating budget
contains appropriations for such expenditures as personnel, supplies, utilities, materials, travel and fuel. The operating budget presents proposed expenditures for the fiscal year and estimates the revenues to fund them.
OPERATING EXPENSES: Fund expenses that are ordinary, recurring in nature and directly related to the fund’s primary 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 Village that carries the full force and effect of the law, within corporate
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 and reimbursements.
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P
PER CAPITA: A measurement of the proportion of some statistic to an individual resident determined by dividing the statistic 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 objective of 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 of services
provided to the citizens, the annual budget, and the long-range financial plan.
PRODUCTIVITY: A measure of the increase of service output of Village programs compared to the per unit of resource input 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 and delinquent, including all
related penalties and interest. Property taxes are levied on both real and personal property according 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 or services, which upon acceptance by a
vendor becomes a contract. Its main function is to expedite and control buying by the Village. Q QUALITY: Doing the right things right the first time, continuous improvement, meeting or exceeding 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.
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R
RESERVE: (1) An account used to earmark a portion of a fund balance to indicate that it is not appropriate for expenditure 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 Village with less legal formality than an ordinance.
RESTITUTION:
Revenues collected in payment for damage to Village property.
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 the financial 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 Village Board.
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 a specific improvement or
service deemed to primarily benefit those properties. SPECIAL ASSESSMENT FUNDS: A fund used to account for the financing of public improvements or services deemed 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)
that are 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 Levy Ordinance.
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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 against particular 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 credit balances shown in separate columns. If the totals of the debit and credit columns are equal or their net balance agrees with a control
account, the ledger from which uses total expenditures and transfers to other funds that decreases net financial 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 benefiting from the service. V
VARIABLE RATE:
A rate of interest subject to adjustment.
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Commonly Used Acronyms
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.
CERF: Capital Equipment Replacement Fund 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
FRRF: Facility Repair and Replacement Fund GAAP: Generally Accepted Accounting Principles GASB: Governmental Accounting Standards Board
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: Illinois Municipal Retirement Fund IT: Information Technology J.U.L.I.E.: Joint Utility Location Information & Excavation System
MERF: Municipal Equipment Repair Fund 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 VMO: Village Manager’s Office VSP: Voluntary Separation Program
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