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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 El e c t r i c a l E q u i p . & A p p l i a n c e s Te x t i l e P r o d u u c t M i l l s Fu r n i t u r e a n d R e l a t e d P r o d u c t s Un c l a s s i f i e d Pr i n t i n g a n d R e l a t e d S u p p o r t Mi s c e l l a n e o u s M a n u f a c t u r i n g Fo o d Ma c h i n e r y Tr a n s p o r a t i o n a n d W a r e h o u s i n g Ed u c a t i o n a l S e r v i c e s Re a l E s t a t e & R e n t a l & L e a s i n g Fa b r i c a t e d M e t a l P r o d u c t s Ar t s E n t e r t a i n m e n t a n d R e c r e a t i o n Ma n u f a c t u r i n g Ad m i n i s t r a t i o n & S u p e r v i s o r y Co n s t r u c t i o n In f o r m a t i o n Wh o l e s a l e T r a d e Pr o f e s s i o n a l , S c i e n t i f i c & T e c h n i c a l Fi n a n c e a n d I n s u r a n c e Ac c o m o d a t i o n s & F o o d S e r v i c e s Ma n a g e m e n t He a l t h C a r e & S o c i a l A s s i s t a n c e Re t a i l T r a d e *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. Ad m i n i s t r a t i v e G o a l s Strategic Goals Financial Goals De p a r t m e n t s Business Plans Performance Measures Co m m u n i t y Results Bo a r d Budget 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 e r a t i o n s 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 Fi n a n c i a l H e a l t h 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 f o r m a t i o n T e c h n o l o g y 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 Pl a n n i n g a n d E c o n o m i c D e v 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 In t e r g o v e r n m e n t a l R e l a t i o n s 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 Ca p i t a l I m p r o v e m e n t s Continue improving the capital improvement program planning process pertaining to infrastructure and facilities projects in an effective, fiscally – responsible manner Cu s t o m e r S e r v i c e 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 This page intentionally left blank. 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 Mi l l i o n s 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 Mi l l i o n s 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 This page intentionally left blank. 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 This page intentionally left blank. 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 This page intentionally left blank. 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 This page intentionally left blank. 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 This page intentionally left blank. 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 This page intentionally left blank. 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 Bo a r d o f T r u s t e e s Board of Trustees 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 Ge n e r a l G o v e r m e n t 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 Vi l l a g e M a n a g e r ' s O f f i c e 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 Ad m i n i s t r a t i v e S e r v i c e 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 Pu b l i c W o r k s 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 This page intentionally left blank. 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 l i c e 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 This page intentionally left blank. Village of Glenview Adopted 2013 Budget 234 Fi r e 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 This page intentionally left blank. Village of Glenview Adopted 2013 Budget 244 Pl a n n i n g a n d E c o n o m i c De v e l o p m e n t 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 Ca p i t a l P r o j e c t s a n d In s p e c t i o n a l S e r v i c e s 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 This page intentionally left blank. 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 $115,000 Sump pump replacements scheduled for 2013 to help reduce basement flooding during heavy rain events. Village of Glenview Adopted 2013 Budget 279 This page intentionally left blank. Village of Glenview Adopted 2013 Budget 280 CORE INFRASTRUCTURE 2013 2014 2015 2016 2017 TOTALDesign Roadway Design (Pavement Testing, IMS, Surveying)88,400 - - - - 88,400 CCDD Testing 50,000 - - - - 50,000 Road Design Phase (B&W)415,000 - - - - 415,000 Bridge and Retaining Wall Inspection and Assessment 5,663 - - - - 5,663 Chestnut Bridge Phase I Design 60,000 - - - - 60,000 Tall Tree Culverts Design 50,000 - - - - 50,000 Greenwood/W. Lake Phase II Design (B&W)96,400 - - - - 96,400 Natural Resource Project Design 25,000 - - - - 25,000 Design Subtotal 790,463 671,463 864,563 769,820 423,400 3,519,709$ 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 Village of Glenview Adopted 2013 Budget 284 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 Village of Glenview Adopted 2013 Budget 288 Village of Glenview Adopted 2013 Budget 289 Village of Glenview Adopted 2013 Budget 290 Village of Glenview Adopted 2013 Budget 291 Village of Glenview Adopted 2013 Budget 292 Village of Glenview Adopted 2013 Budget 293 Village of Glenview Adopted 2013 Budget 294 Village of Glenview Adopted 2013 Budget 295 Village of Glenview Adopted 2013 Budget 296 Village of Glenview Adopted 2013 Budget 297 Village of Glenview Adopted 2013 Budget 298 Village of Glenview Adopted 2013 Budget 299 Village of Glenview Adopted 2013 Budget 300 Village of Glenview Adopted 2013 Budget 301 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 - Village of Glenview Adopted 2013 Budget 308 This page intentionally left blank. Village of Glenview Adopted 2013 Budget 309 VILLAGE OF GLENVIEW BUDGET RESOLUTION Village of Glenview Adopted 2013 Budget 310 Village of Glenview Adopted 2013 Budget 311 Village of Glenview Adopted 2013 Budget 312 This page intentionally left blank. Village of Glenview Adopted 2013 Budget 313 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. Village of Glenview Adopted 2013 Budget 319 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. Village of Glenview Adopted 2013 Budget 320 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. Village of Glenview Adopted 2013 Budget 321 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. Village of Glenview Adopted 2013 Budget 322 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). Village of Glenview Adopted 2013 Budget 323 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. Village of Glenview Adopted 2013 Budget 324 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. Village of Glenview Adopted 2013 Budget 325 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. Village of Glenview Adopted 2013 Budget 326 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. Village of Glenview Adopted 2013 Budget 327 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. Village of Glenview Adopted 2013 Budget 328 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. Village of Glenview Adopted 2013 Budget 329 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. Village of Glenview Adopted 2013 Budget 330 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 Village of Glenview Adopted 2013 Budget 331