HomeMy Public PortalAbout2011 Adopted BudgetFiscal Year 2011
Adopted
Annual Budget
Presented to:
Village Board of Trustees
Kerry Cummings, President
Francis “Pat” Cuisinier
Paul Detlefs
Deborah Karton
James Patterson, Jr.
Philip O’C. White
Scott R. Britton
Prepared and Presented by:
Todd Hileman
Village Manager
Christopher Clark
Deputy Village Manager
Amy Ahner
AdministrativeServices Director
Don Owen
Capital Projects Director
Mary Bak
Development Director
Wayne Globerger
Fire Chief
William Fitzpatrick
Police Chief
Jerry Burke
Public Works Director
Darrell Barber
Finance Director
and
The Staff of the
Village of Glenview
Village of Glenview Profile
The Village of Glenviewwas
incorporated on June 20, 1899 with
an estimated population of 351.
Today, the Villagecovers 13.83
square miles and has a population of
approximately 44,692residents.
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 madeGlenview 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 anaffluent community and is home to successful and well-educated professionals. It
also serves as the home to such corporations as Kraft Foods, Aonand 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
operatingunder the 1970 Constitutionand statutes of the State of Illinois. The Village President
andsix Trustees are electedat-large. Trustees are elected to overlapping four year terms and
there are no term limits. Village elections are held every two years in April. The Village Board
appoints members of various Village Commissions responsible for overseeing and regulating
different aspects of the Village. The Board of Trustees meets twice a month to determine policy
initiatives.
The President, with the concurrence of the Trustees, appoints the Village Manager, responsible
for implementing Board policies and handling day-to-day operations, including overseeing a
staff of approximately 282full time employees in eight municipal departments; Administrative
Services, Capital Projects, Development, Fire, Manager's Office, Police, and Public Works.
Village of Glenview 2011 Annual Budget 1
Table of Contents
Village of Glenview Profile ………………………………………………………..……………………...1
GFOA 2010 Award ……………………………………………………………………………………….5
Letter of Transmittal ...………………………………………………………………………………..8-10
Introduction and Overview
How to Use this Document ………………………………………………………...……………………..13
Village History ………………………………………………………………………………….…….14-15
Village Demographics ……………………………………………………………………………...…16-21
Organization Chart ……………………………………………………………………………………..…22
Budget Calendar …………………………………………………………………………………………..23
Budget Process Flow Chart ………………………………………………………………………….……24
Budgeting Basics ……………………………………………………………………………………...25-27
Financial Policies ………………………………………………………………………………….…..28-31
Summary Table and Budgets by Fund
Village of Glenview Fund Structure ………………………...……………………………………………33
Revenue Highlights …………………………………………………………………………………...34-39
Expenditure Highlights ………………………………………………………….……………….……40-42
All Funds Summary by Type ……………………………………………………………………….….…43
2011 Village Sources and Uses ……………………………………………………………………….…..44
2011 Balance Statements ……………………………………………………………………………...45-49
Corporate Fund
Corporate Fund Summary ………………………………………………………………………….....51-56
Special Revenue Funds
Motor Fuel Tax Fund ………………………………………….………………………………………….60
Refuse and Recycling Fund …………………………………………………………………………...61-62
Joint Dispatch ………………………………………………………………………………………....63-64
Police Special Fund …………………………………………………………………………………….…65
Foreign Fire Fund …………………………………………………………………………………………66
Village Permanent Fund ………………………………………………………………………………67-68
Glen Redevelopment Fund (TIF) ……………………………………………………………………...69-70
Glen Caretaker Fund (TIF) ……………………………………………………………………………71-72
Glen Land Sales Fund (TIF) …………………………………………………………………………..73-74
Special Tax Allocation Fund ………………………………………………………………………….75-76
Village of Glenview 2011 Annual Budget 2
Enterprise Funds
Enterprise Funds Overview ……………………………………………………………………………….79
Glenview Water and Sanitary Sewer Funds Overview …………………………………………………...80
Glenview Water Fund …………………………………………………………………………………81-82
Glenview Sanitary Fund ………………………………………………………………………………83-84
Wholesale Water Fund ………………………………………………………………………………..85-86
Commuter Parking Fund ………………………………………………………………………………87-88
North Maine Water and Sewer Fund ………………………………………………………………….89-91
Internal Service Funds
Municipal Equipment Repair Fund …………………………………………………………………...93-94
Capital Equipment Replacement Fund ………………………………………………………………..95-96
Insurance and Risk Fund………………………………………………………………………………97-98
Facilities Repair and Replacement Fund …………………………………………………………….99-100
Trust and Agency Funds
Trust and Agency Fund Overview ………………………………………………………………………104
Police Pension Fund ……………………………………………………………………………………..105
Firefighters’ Pension Fund ………………………………………………………………………………106
Escrow Deposit Fund ……………………………………………………………………………………107
Special Service Area Bond Fund ………………………………………………………………………..108
Capital Project Funds
Capital Projects Funds Overview ……………………………………………………………………….111
Capital Projects Fund ……………………………………………………………………………………112
Glen Capital Projects Fund ……………………………………………………………………………...113
2006A Project Fund ……….…………………………………………………………………………….114
Debt Funds
Debt Service Fund Overview ……………………………………………………………………………117
CPBS 04 Fund …………………………………………………………………………………………...118
2000 GO Fund …………………………………………………………………………………………...119
2006 Bond Fund………………………………………………………………………………………….120
2009E Debt Service Fund ……………………………………………………………………………….121
Budgets by Department
Department Operating Summary ……………………………………………..………….…………123-124
Village Board of Trustees …...……………………………………………………………………...125-130
General Government ………………………………………………………………………………..131-132
Village of Glenview 2011 Annual Budget 3
Village Manger Office Department…………………………………………………………………133-151
Administrative Services Department………………………………………………………………..153-166
Public Works Department…………………………………………………………………………...167-181
Police Department…………………………………………………………………………………..183-185
Fire Department……………………………………………………………………………………..187-190
Development Department…………………………………………………………………………...191-199
Capital Projects Department………………………………………………………………………...201-210
Capital Spending and Debt Management
Capital Spending ……………………………………………………………………………...…….213-226
Debt Management ……………………………………………………………………………….….229-247
Component Unit
Village of Glenview Public Library ………………………………………………………………..250-253
Supplementary
Resolution…………………………………………………………………………………………...256-257
2010 Tax Levy…………………………………………………………………………………….……..260
Business Plan ……………………………………………………………………………………….264-286
Personnel Budget……………………………………………………………………………………290-300
Glossary ………………………………………………………………………………………...…..302-315
Village of Glenview 2011 Annual Budget 4
Village of Glenview 2011 Annual Budget 5
Village of Glenview 2011 Annual Budget 6
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Village of Glenview 2011 Annual Budget 7
To the Honorable President, Board of Trustees, and Citizens of the Village of Glenview:
I am pleased to present to you the adopted annual budget for Fiscal Year 2011. The Board of
Trustees held four public budget workshops,a capital improvementresident workshop and
adopted the budget on December 13, 2011. This budget represents considerable effort and
analysis on behalf of staff and a significant contribution of timefor review and discussion on the
part of the Village Board.
Overview
As the national economy continues to struggle, local governments are increasingly faced with the
hard choice of reducing service levels, assessing staffing levels,and maintaining adequate
reserves. Despite these daunting challenges this budget emphasizes a proactive, multi-year
approachthat includes projecting and analyzing long-term program needs and costs. Early on in
the process it was determined that the primary goal was to maintain service levels to the greatest
extent possible, identify expense reduction strategies and utilize Village reserves while not
increasing the burden to taxpayers.
The 2011 Budgetwas constructed with the understandingthat the current economic environment
has impactedGlenviewresidents, in a significantway. Employment opportunities remain
difficult to find, local housing values remain stagnantor are declining, and anincreasing
property tax burden, owing to recent Cook County assessment changes, awaits them. The Cook
CountyAssessor’s recent changes to the property tax calculation formula, wherein the
homeowner’s exemption was reduced by 23% (from $26Kto $20K) and the equalization factor
increased13%, has had the impact of increasing Glenviewtaxpayer’s property taxobligations by
some 8-10% on average prior to any increases requested by local taxing jurisdictions.
Given these extraordinary challenges, the Village management team constructed a spending plan
for the upcoming year that addresses basic community priorities and relies on a multitude of
strategies to minimize the FY 2011 projectedbudget deficit, with an eye towards FY 2012and
FY 2013, where increasing deficits loomwithout immediate spending reductions.
Revenue and Expense Overview:
Current economic conditions have a tremendous impact on the Village budget. GeneralSales
Tax, Home Rule Sales Tax, State Shared Income Tax, Building Permits and Hotel Tax are all
major revenue streams that have a direct relationship to the state of the economy.These five
sources account for nearly 50% ofCorporate Fund revenues. While there are signs these
revenues are beginning to stabilize, they are below 2008levels.. The budget includes a 2.3%
increase in base, ongoing Corporate Fund revenues. The property tax levy adjustment was held
at 2% to capture the anticipated new equalized assessed valuation (EAV) on newly annexed, or
improved, propertyper Village Board policy; thus, the net property taximpact to the Glenview
taxpayer for Village services should be $0.
Village of Glenview 2011 Annual Budget 8
With very little revenue growth, acontinued focus on reducing operating expenses was
necessary. It is anticipated that, despite the proposedreduction of the Villagework force from
297 authorized full-time employees in FY 2010 to 282in FY2011, base Corporate Fund
expenditures will rise approximately 3.75%inFY 2011, largely due to increasing personnel
costspertaining to pensions,worker’s compensation claims, health insurance, union contract
obligations, and the overall compensation program.The fiscal reality is that even with continued
reduction of the Village work force, the economy is not recovering rapidly enough to enable
revenues to keep pace with expenses, thereby making it necessary to continue to manage with
flexibility and draw down reserves, ina measured, thoughtful mannerheading into FY 2011.
Cost Cutting Strategies
To address the projected FY 2011shortfalland with an eye toward the future, the following
strategieshavebeen integrated into the adoptedbudget:
Voluntary Separation Program(VSP): At the November 16, 2010 Village Board
meeting, staff was authorizedto make available a VSP to fifteen non-bargaining unit
employees who were eligible to retire under current Illinois Municipal Retirement Fund
guidelines. Ten employees chose to participate in this program. After payouts and
related costs the VSP is expected to show net savingsimmediatelyin 2011 and create
annual net savings of over $700K starting in 2012.
Position Eliminations: Elimination of the equivalent of five full-time positions, including
one in the Village Manager’s office; two Public Safety Non-Sworn Support Services
positions; part-time seasonal Public Works employees; and two Public Works
Maintenance Equipment Operator (MEO) positions.The workload will be absorbed by a
combination of restructuring existing staff responsibilities, part-time staff, and contracted
outside resources.It is projected that these position eliminations will net the Village
savings of approximately $400K annually after related costs.
Drawdown of Reserves: The FY 2011 spending plan includes utilizing $10.9Min
Village reserves;$1.3M from the Corporate Fund to fund operations and help control the
annual water rate increases;$6.8M from Permanent Fund reserves to fund $2.5M in
baseline CIP projects, $3.3M in Storm Water improvement projects,and $980K to defray
50% of the Library construction debtto ease the tax impact on Glenview residents;
$1.0M in Insurance/Risk Fund reserves; and, $1.7M in reserves from the Facilities
Replacement Fund.
Reduction of Capital Equipment Replacement Fund (CERF)Funding: The CERF
schedule has been modified to shave over $160K of FY 2011 costs. Thiswas achieved
by adjustingthe fund balance policydown 10%. Adequate funding continues to exist
allowing the fund to remain in compliancewith the Board’s fund balance goals within the
next few years, without negatively impactingthe replacement schedule.
Reduction of Overtime Expenses: The budget includes $350Kin overtime expense
reductions. $50Kof this amount is attributable to a more flexible staffing model in the
Joint Dispatch center, while a $300Kreduction in overtime within the Glenview Fire
Department is achieved by removing one of three Village ambulances between the hours
of 7pm and 7am, when call volume drops by over 50%.
Village of Glenview 2011 Annual Budget 9
Capital Improvement Project (CIP) Budget Transfer Reduction: The transfer from the
Corporate Fund to the CIP has been reduced from an originally planned $2.0M to $1.3M
to provide the Village Board with cash flow flexibility in FY 2011. It should be noted,
however, that thisreduced transfer acknowledges the Village’s success in securing
approximately $2.5M in State and Federal funds during the past year and a half to
expedite several capital projects; thus, the infrastructure management strategy that the
Village Board has historically relied on should be preserved. An important goal, in terms
of eventually attaining structuralbalance, however, should be the restoration of the
annual transfer from the Corporate Fund to the CIP at a minimum of$2.0Min FY2012 to
avoid fallingbehind on the Village’s infrastructure replacement obligations.
I am cautiously optimistic that the aforementioned expense reductions will provide the Village
with the ability to navigateFY 2011while chipping away at projected deficits over the next few
years. The strategiesassociated with this spending plan have helped minimizelayoffs and
servicecuts to the greatest extent possible, while not presentingthe average Glenview household
with an increased property tax burden, thereby fulfilling the Village Board’s direction to Village
management. It should be noted, however, that should the local economy continue to remain
stagnant in FY 2011, it is inevitable thatservice level expectations will be a central topic of
discussion next fall as the Village prepares for FY 2012.
Throughout the adoption process forthe FY 2011 budget, the Village management team
identified a number of important projects that will begin to addresstheFY 2012 anticipated
deficit, including:1) the development of a new water/sewer rate model; 2) the continued
implementation of a regional joint purchasing and contracting partnershipwith area communities
to hopefully improve the Village’s purchasing power (thus reducing operating and capital
expenses) in the construction, public works, utilities, and facilities areas; 3) continuing to
evaluate opportunities for further restructuring and streamlining Village services; and, 4)
evaluatingoptions pertaining to how the Village procures health insurance for employees to
better contain costs and improvetransparency of claimsinformation.
Conclusion
In closing, I would like to acknowledgethe 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 challengesduring the past few years havehad a significant impact
on maintaining an overall healthy and financially stable organization. Lastly, I would like to
acknowledgeour 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 2011 Annual Budget 10
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Village of Glenview 2011 Annual Budget 11
VILLAGE OF GLENVIEW
INTRODUCTION AND OVERVIEW
Village of Glenview 2011 Annual Budget 12
How to Use This Document
This budget is divided into sixsections: Introduction and Overview, Budgets by Fund, Budgets
by Department, Component Unit, Capital Spending and Debt Managementand 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 challengesfacing the Village as the 2011 Budget was being developed and what
actions weretaken to maintain a healthy financialenvironment. The overview also containsan
organizationalchart, the Village history and profile, financial policies, and an explanation of the
budget process.
Budgets by Fund
The Financial Summary Table provides an overview of estimated 2011 revenues, expenditures
and ending Fund Balance/Net Assets. Each Budget by Fund includes 2009 actuals, 2010
adopted, revised and projected budgets, and 2011 adopted budget. The section also includes a
description of the fund and any noteworthy changes implemented in the 2011 Budget.
Budgets by Department
The Budgets by Department section isnew to the 2011 Budget. This section provides a view of
the department operating expenditures across all programs and funds. Thedepartment narratives
provide each department’s 2010 accomplishments, 2011 initiatives, performance measures, their
2011 appropriation by expense type, and staffing levels.
Capital Spending and Debt Management
The detailed capital improvement plan is included in this section and discusses the CIP criteria as
well as the program impact on the Village’s operating budget. The debt management piece
includes all outstanding debt schedules and explanations regarding debt policies.
Component Unit
The Component Unit forthe Village is the Glenview Public Library.This section provides the
Library’s fund balance information for each of its funds as approved by the Library Board.
Supplementary Section
The Supplementary Sectioncontains a copy of the adopted FY2011budget resolution, 2010 Tax
Levy documents, departmentBusiness Plansand a Glossaryfor reference.The Personnel Budget
is new tothe 2011 Budget. The personnel budget illustrates how many FTE’s are being charged
to various funds, such as the enterprise funds. This will begin to provide trending data that will
enable future management decisions
Village of Glenview 2011 Annual Budget 13
Village of Glenview History
First Inhabitants andPioneers
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 pioneerscame to the area from Europe and England in the 1830s. They were looking
for an opportunity to establish themselvesandIllinois, 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 asNiles and Maine Townships near the
site of the present GlenviewClub. 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.
JohnKennicott, 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 thecenter 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 becomeapparent there was need for more services than could be provided by
the existing county government or the rather informal township organizations. Areferendum to
incorporate at as a village was held in 1898, but was defeated.However, on June 17, 1899, asecond try
Village of Glenview 2011 Annual Budget 14
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 castfor 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 thevillage 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 2011 Annual Budget 15
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 Estimatesand Data 2000 -2010
Gender
Age Information
1990 Census 2000 Census 2009ACS
Median Age 37.5 41.3 43.6
Village of Glenview 2011 Annual Budget 16
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 2011 Annual Budget 17
Housing Characteristics
1990 Census 2000 Census 2009ACS
Average Household Size2.45 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 2009ACS
Mean Travel Time (in minutes)27.3 29.4 28.5
Village of Glenview 2011 Annual Budget 18
Commuting Mode of Transportation
Vehicle -Drive Alone
15,877
78%
Public Transportation
1,656
8%
Vehicle -Carpool1,463
7%
Walk
306
1%
Walked306
1%Work at Home
1,027
5%
Economic Characteristics
Village of Glenview 2011 Annual Budget 19
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 1,5920.38%18,2863.68%
1998 1,6171.57%17,116-6.40%
1999 1,6491.98%18,1806.22%
2000 1,6510.12%18,6912.81%
2001 1,629-1.33%18,7900.53%
2002 1,6481.17%18,502-1.53%
2003 1,6771.76%19,8887.49%
2004 1,7655.25%20,4532.84%
2005 1,8343.91%20,7001.21%
2006 1,9566.65%21,5093.91%
2007 2,0374.14%23,0627.22%
*Source: Illinois Department of Employment Security
Village of Glenview 2011 Annual Budget 20
Private Area Employers byJob Sector*
0
500
1,000
1,500
2,000
2,500
3,000
3,500
4,000
4,500
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*Source: Illinois Department of Employment Security
Unemployment Rates*
The Village’s most recent unemployment figure indicates a rate of 3.1% below the State of Illinois rate
of 5.0% and the National rate of 4.6%.
*Source: Illinois Department of Employment Security
Village of Glenview 2011 Annual Budget 21
Administrative
Services
Police
Public Works
Organizational Chart
Residents of
Glenview
Village Board
Village
Manager
Administrative
Services
Police
Public Works
Capital Projects
Development
Fire
Village of Glenview 2011 Annual Budget 22
April 15 2011 Budget Kick Off Meeting
Division Review
May 24 Departments complete budget entry
2011 Personnel projections completed
June 3 Finalized Department initial requests
June 29 Board of Trustee Goal Setting Session
Department Review
September 1 Public Presentation of 2011 Revenues and Expenditures
Reviewed Revenue and Expenditure expected trends over the next three years
Department review and make necessary changes to the budget
September 22 CIP Community Meeting
Received public input on proposed capital projects
Budget Team Review
October 28 Public Presentation of Department Budgets
Finalized Revenue Projections
Budget Team review and make necessary changes to the budget
Manager Review
November 9 Public Presentation of Enterprise Funds
Finalized water and sewer rate recommendation
Village Manager provided direction on outstanding policy issues and changes were
November 16 Public Presentation of Tax Increment Financing Funds
Public hearing on Proposed 2010 Tax Levy (First Reading)
Filed 2011 Certificate of Estimated Revenue by Source
Prepared Truth in Taxation Certification
Board Review
November 25 Proprosed Budget in on display for public inspection
December 13 Public hearing on Proposed 2011 Budget & 2010 Tax Levy (Second Reading)
Adoption of the 2011 & 2010 Tax Levy
Submitted 2011 Library Budget request
Filed 2010 Tax Levy Ordinance with the Cook County Clerk
Filed Truth in Taxation Certification with the Cook County Clerk
Filed 2011 Budget Resolution with the Cook County Clerk
2011 Budget Calendar
Village of Glenview 2011 Annual Budget 23
Prepare
Financial
Forecast
Develop
Department
Business Plan
Public
Hearings
Manager
Review of
Requests
Review
Operating
Requests
Submit
Department
Requests
Board Work
Session
Budget Process Flowchart
The operating budget processusually spans over several months and
involves analysis of expenditures by departments.
Prepare Financial Forecast
The financial forecast is developed by
Administrative Servicesstaff and includes
multi-year projections of revenues and
expenditures. The starting point of this
analysis is where the previous year ended
and the current revenue trendsare applied.
Develop Department Business Plan
Departments are required to update and
expand their Business Plans on an annual basis
in conjunction with the budget process. Anin
depth review of current goals, initiatives and
projects provide a framework in proposing budget
requests.
Submit Department Request
Departments analyze their historical trends and review upcoming projects to make aninitial
budget request to the Village Manager.
Review Operating Requests
After departments have submitted their initialrequests, they meet with the VillageManager to
review and justify their projects and programs. This process may occur several times throughout
the budgeting process.
Manager Review of Requests
The Village Manager will make adjustments, increasing or decreasing the department budgets
based on Village Board and management priorities.
Board Work Sessions
The Village Board holds several workshop sessions and invitesthe public to attend. Each
workshop has a different focus and all funds are presented and discussed.
Public Hearings
The public has the opportunity to speak at the workshops and also at the hearing where the
budget is officially adopted. The Village Board does take citizencomments into consideration
when reviewing and editing the budget. The Capital Improvements Program budget includes
several public hearings specifically intended to outline their planned projects and to receive
citizen feedback, staff then makes adjustments accordingly prior to official adoption.
Village of Glenview 2011 Annual Budget 24
Budgeting Basics
The Village of Glenview’s budget is built upon these fundamental premises:
Service Delivery
Village services are summarizedby departments. Please refer to the department section of this
document for a review of their accomplishmentsand initiatives. Village code, ordinances and
political discourse determine the nature and extent of the services provided by these departments.
There are ninevillage departments that work to deliver services such as police and fire
protection, snow removal, street repair, infrastructure maintenance, and regulating controls.
Please refer to the budget by department for more information on the services provided by these
departments.
Revenues
Like a business, a Villagemust have revenues to pay for the services it provides its citizens. The
Villagecannotspend for services money it does not have. Accordingly, service levels depend
entirely on the amount of monies the Village collects. Revenues come in two broad categories:
taxes andcharges for services.
Taxes are broad-based revenues intended tocover broad services such as public safety or street
repair, where all residents and businesses benefit. 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 and fees are assessed directly to the ultimate beneficiary of service and may be intended
to cover all or only a part of the service provided, such as;licenses and permits 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, derive from three sources; local, state shared and grants/entitlements. The various
funding sources are discussed later in the Revenue Highlights of this document.
Funds
Governments separate the accounting of revenue sources because of internal or external
requirements and restrictions. For instance:
The Village cannotuse Motor Fuel Tax revenues to pay for public safety operations
(statutory limitations).
The Village cannotuse E-911 Communications revenues to pay for road improvements.
For these reasons, the Villagefollows rules promulgated by the Government Accounting
Standards Board (GASB) and uses fund accounting to record and report its financial transactions.
Each fund is a self-balancing set of accounts used to track the activityof 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 revenuefunds account for the proceeds of special revenue sources, taxes, charges or
grants that are used to finance projects or activities as required by law or contractual agreements.
Village of Glenview 2011 Annual Budget 25
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 EnterpriseFund
is to earn sufficient profit to insure the fund’s continued existence without reliance on general tax
revenues.
Other fund types used are Debt Service, Capital Projects and Internal Service funds. These funds
account for transactions not related to service delivery. Instead, they account for the financing,
construction and inter-department services of the Village.
How It All Works
Thechart below shows the interaction of revenues and how they are recorded within the major
operating funds and how the related departments expend those revenues in service delivery.
Typical of the Corporate Fund is the receipt of a number of different types of revenues, whether
they are local or shared. Most departments in the village provide general services, which are
paid through the Corporate Fund. Thus, revenue is “matched” with the expenditure or service
provision.
Revenues General Special Revenue Enterprise
Shared
State Sales Tax √
State Income Tax √
Motor Fuel Tax √
Grants √
Local
Property Taxes √√
Sales Tax –Home Rule √
Utility Tax √
Hotel Room Tax √
Licenses √
Fees √√
Permits √
Charges for Services √√√
Fines √
Expenditures
Departments
Public Works √√√
Police √√
Fire √√
Development √
Capital Projects √√√
President and Board √
Village Manager’s √√
AdministrativeServices √√
General Government √√
Village of Glenview 2011 Annual Budget 26
Moreover, departments may cover 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.
In this manner, a given department, while a contiguous unit for management purposes, can
expend various types of monies services that were based on a number of revenue sources. For
example, as you can see in the chart under the Expenditure Section, the Public Works
Department provides services through the Corporate Fund for roadway maintenance and
streetlight maintenance, Special Revenue Funds (specifically the Caretaker Fund) for
maintenance activities within the boundaries of the Glen Redevelopment Project, and Enterprise
Funds for Water and Sewer services both for Glenview and the North Maine Utility District.
2011 Changes in Methodology
The 2011 budget reflects many fundamental changes in methodology and reporting. These
changes were made to improve operational efficiency and reporting capability within the budget
document. These changes include:
Prior to the 2011 budget, departments providing internal services, such as Information
Technology and Facilities Management, would record expenses in their operating budget
and then charge other funds (i.e. enterprise funds) appropriately on a quarterly basis. The
Purchase Order Module was fully implemented in January 2011 and allowed for
Information Technology and Facilities Management to charge the fund directly at the
time purchase. This resulted in increases in both productivity and accuracy.
The 2011 budget revised and restructured the chart of accounts to allow for reporting
across departments and funds. For example, the Village Manager’s Office will display
their full department budget including activity in the enterprise funds. This type of
reportingmeets the village financial goal of increased transparency.
In accordance with the TIF Retirement Plan, in previous years the Caretaker Fund
directly paid contract expenses for the maintenance of the three main stem roadways. In
2011, this charge is in the form of a transfer from the Special Tax Allocation Fund
(STAF)directly to Corporate, which increases expenditures and revenues. This revised
method allows all costs related to the maintenance of these roadways to be captured in
one location and will streamline the invoice process.
The 2011 budget was reflects substantial increases in Interfund Charges, as it relates to
internal service charges for insurance and risk management services. This increase was
caused by budgeting based on the actuarial study and charging funds based on their claim
history.
Village of Glenview 2011 Annual Budget 27
Financial Policies
Financial policies provide guidanceand direction while developing the operating and capital
improvements project’s (CIP) budget and managing the fiscal resources of theVillage. Their
framework leadsto responsible long range planning. These tools are followed and routinely
reviewed to ensure that the Village continues its quality accounting practices per the Government
Finance Officers’ Association and Government Accounting Standards Board standards.
The Village must follow general budget legal requirements established by Illinois law, Cook
County regulationsand MunicipalCode when preparing the annual budget. The chart below
outlinesthe various actions and deadlines that must be followed. Under each category are the
requirementslisted byIllinois State Statute, Cook County regulations and MunicipalCode or
Village Policy.
Action Required Municipal Code/ Village
Policy
Illinois Statute/ County
Deadlines Process Date
Budget Officer presents proposed
Operating, Capital Projects and Debt
Service budgets to the Board of Trustees
On or before the first Friday
of October
NA Oct 1
Tentative 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
Dec 2
Legal Notice of Public HearingAt least one week prior to
the public hearing
At least 7 days prior to the
required public hearing
Dec 12
Public Hearing on tentative annual
budget
Not less than one week after
the tentative budget is made
available for inspection
Held prior to adoptionDec 13
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 13
Public Hearing in the Proposed Tax
Levy
Prior to AdoptionPrior to AdoptionNov 16
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 13
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 21
Filing the Truth in Taxation CertificationOn or before the last
Tuesday in December
Filed with the Tax LevyDec 21
Filing the Budget and Appropriations
Ordinance
Within 30 days of
adoption by the Board of
Trustees
Dec 21
Village of Glenview 2011 Annual Budget 28
Statutory Limitations
Illinois Compiled Statutes (50 ILCS 330/), Illinois Municipal Budget Law,and Cook County
filing requirements have regulations that certain timelines be met during the Village’s budget
process. According to State statute a municipal government must adopt a combined annual
budget and appropriation ordinance before the end of the first quarter of the year. Cook County
guidelines require that the Budget and Appropriations Ordinance must be filed with the County
Clerk’s Office within 30 of the adoption of the Ordinance. The filing must be accompanied by
an estimate of revenues by sources and must be certifiedby the municipality’s chief financial
officer. In connection with the adoption of the Ordinance the State requires that… “Suchbudget
and appropriations ordinance shall be prepared in tentative form by some person or persons
designated by the governing body, and in such tentative form shall be madeconveniently
availabletopublic inspection for at least thirty days prior to final action thereon.”
The statute also requires at least one public hearing be held as to the budget and appropriation
ordinance prior to final adoption and that public notice be given at least 30 days prior to the
public hearing. The Statute allows for a municipality to pass a continuing annual budget
ordinance.
Other Cook County deadlines require the government file its Tax Levy with the County Clerk’s
Office on or before the last Tuesday in December. In addition the government must file a “Truth
in Taxation Certification” with its Tax Levy signed by the governing body’s chief financial
officer.
Basis of Accounting& Budgeting
The budget is prepared using the modified accrual basis of accounting for both governmental and
proprietary funds.
Depreciation is not budgeted.
Capital purchases in proprietary funds are budgeted as expenditures.
Debt service payments in proprietary fundsare budgeted as expenditures and proceeds of
long-term debt are budgeted as revenue-like “Other Financing Sources.”
For all funds, compensated absences expenditures are not recorded as earned; instead, all
continuing positions are budgeted at 100% annually. Any differences relating to use of
leave time or otheraccruable leave is immaterial.
Operating funds budget authority lapse at year end.
Budget Amendments
Budget transfers between funds, not included in the adopted budget or when transfer
amounts exceed the authorized amount, require Board approvalthrough a budget
amendment.
Increases in budget authority at the fund level require Board approval through a budget
amendment.
The Budget Officer (Village Manager) is authorized to make transfers between
departments (within the same fund), no budget amendment is required.
Budgetary transfer authority within department non-personnel line items in the same fund
is delegated to the Budget Managerand does not require a budget amendment.
Village of Glenview 2011 Annual Budget 29
Operating Budget Preparation
Develop a balanced budget whereby the sum of all revenues and other sources added to
available fund balance does not exceed requested expenditures unless short term
interfund borrowing will maintain fund liquidity and provide for cash resources to
maintain operations.
Maintain CorporateFund balance,per adopted fiscalpolicy, at 30%to 40% of total
budgeted expenditures and other uses.
Maintain Enterprise Fund working capital (Cash and Investments less current Liabilities)
balances at a leveltopay for current operations.
Acontingency (0.8% of General Fund Expenditures) is incorporated into the Village
Manager’s Office budget.
Revenues
The Village maintains a broad-based, well diversified portfolio of revenues.
Forecasted revenues are calculated by using a five year trend analysis and are forecasted
for the next five years. Adjustments to revenue forecasts are performed annually.
Property Taxes have been increase to capture all new or improved Equalized Assessed
Valuation (EAV) into the Levy calculation. New EAV is defined as annexed while
improved are permitted property improvements.
Based upon the Five Year Financial Forecasts the base Levy (prior year’s EAV) will be
increase by an index to CPI.
All Village ratesand fees are reviewed annually and adjusted if necessary.
Capital Projects
Project costs must be greater than $50,000.
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.
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 Areaand
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 tobe 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 2011 Annual 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.
Miscellaneous
The Village is self insured for its employeesand provides dependent dental coverage up
to a maximum of $1,500 annually for each employee.
The Village’s capitalization policy is for items that have a life of at least one yearand a
minimum cost of $25,000. (Certain items in excess of $5,000 but less than $25,000 are
budgeted in Capital Outlay line items.)
Village of Glenview 2011 Annual Budget 31
VILLAGE OF GLENVIEW
SUMMARY BY FUND
Village of Glenview 2011 Annual Budget 32
Operating Funds
Corporate Fund
Special Revenue Funds
Motor Fuel Tax Fund
Refuse and Recycling Fund
Joint Dispatch Fund
Foreign Fire Tax Fund
Police Special Fund
Village Permanent
Fund
Special Revenue Funds (TIF)
Glen
Redevelopment Fund
Glen Caretaker Fund
Glen Land Sales Fund
Special Tax Allocation Fund
Enterprise Funds
Glenview Water Fund
Glenview Sanitary Sewer Fund
North Maine Water and Sanitary SewerFund
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
Capital Project Funds
Capital Projects Fund
Glen Capital Projects Fund
2006A Project Fund
Debt Funds
CPBS 04 Fund
2000 GO Bond Fund
2006 Bond Fund
2009E Debt Service Fund
Village of Glenview Fund Structure
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Revenue Highlights
The Village of Glenview appropriations are supported by a number of different sources. The
primaryrevenue categories are Local Taxes, Licenses and Permits, Fees and Fines, Charges for
Services, Intergovernmental, Investment Income, Other/Miscellaneous, Transfers In and Bond
Proceeds. In addition the Village has reserves which can be utilized at times when revenues are
not adequate to cover spending.
$-
$25
$50
$75
$100
$125
$150
$175
2009
Actual
2010 Adopted
Budget
2010 Projected
Actual
2011 Adopted
Budget
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Village of Glenview
Total 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
201020102011
2009AdoptedProjectedAdopted
Revenue Source ActualBudgetActualBudget
Local Taxes $58,898,121 62,790,410 62,460,598 63,083,538
Licenses and Permits 2,561,731 2,240,278 3,256,309 1,838,979
Fees and Fines 204,520 115,000 115,715 102,806
Charges for Services 36,928,212 42,362,628 40,219,331 41,877,810
Intergovernmental 10,904,310 16,147,745 11,914,582 12,798,928
Investment Income 9,945,669 1,762,869 8,847,487 8,629,596
Others/Miscellaneous 3,027,507 2,528,940 3,528,507 2,921,055
Transfers In 22,117,150 29,017,966 23,325,973 18,759,297
Bond Refunding 39,815,000 - - -
Total 184,402,221156,965,836153,668,502150,012,009
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Corporate Fund
General Sales Tax, Property Tax, electricity, natural gasand telephoneUtility Taxes, Home Rule
Sales Tax and State Shared Income Tax account for approximately 75%of the revenue collected
in the Corporate Fund.While there have been modest increases in the Property Tax levy, a 2008
50% increase in the Home Rule Sales Tax rate brought very little increase in receipts and
General Sales Tax, Utility Tax and Income Tax receipts continue to lag behind 2008 amounts.
2008 Actual -2011Budget 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 TaxProperty Tax*Home Rule Sales Tax**Utility Taxes Income Tax
2008 Actual 2009 Actual 2010 Projected Actual 2011 Budget
* Village Property Tax Levy only -Excludes Library
**The Home Rule Sales Tax rate was raised from 0.50% to 0.75% effective July 2008
* General Sales Tax
The current general merchandisesales tax rate in Glenview is 9.25%. This is a combination of rates
for the State of Illinois (6.25%), the Cook County Home Rule (1.25%), 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. 2010General Sales Taxreceipts showed signs of stabilization with
projections of $12,129,978 being 1.6% greater than 2009 actuals. The 2011 budget includes
anticipated growth of 1.5% from the 2010 projections, bringing the General Sales Tax budget to
$12,311,928.
* 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 2009 with 2010 projections being $6,154,017. The 2011 budget includes
anticipated growth of 1.5% from the 2010 projections, bringing the Home Rule Sales Tax budget to
$6,246,327.
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* Property Taxes
Property Taxes account for 17.9% of the 2011 Corporate Fund revenue budget. The Village’s
2010 property tax levy to be collected in 2011 is $10,710,000. $1,958,300 is assigned to pay
specific debtobligationswhile $6,053,152is set aside to cover the Village portion of Police, Fire
and IMRF pension contributions. This leaves only 25.2% or $2,698,548 to be applied to
Corporate Fund operating expenditures. In Fiscal Year 2008, the Board of Trustees’ established a
policy to allow the propertytax levy to increase by the anticipated new growth in the equalized
assessed value(EAV), typically 2%. By limiting the 2010 levy increase to this anticipated increase
in EAV, the Village Board has, in effect held the tax burden flat for existing Glenview taxpayers.
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 levyto 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-intheimpact to Glenview taxpayers the
Village proposed a three year plan to assist with a portion of this obligation using reserves from the
Permanent Fund. In 2010 the Village contributed 75% or $1.5 million of the $2.0 million debt
payment. In 2011 the village has pledged nearly $1.0 million or 50% with a final contribution of
25% anticipated in 2012. The proposed levy for Library operations remained flat from the 2009
levy to 2010 at $5,650,000. After adding 50% of the debt obligation, $980,391,the total Library
2010 tax levy to be collected in 2011 is $6,630,391.
Property Tax Levy by Levy Year
8,698,006 9,592,176 9,804,801 10,500,000 10,710,000
5,167,382
3,883,495
5,515,000 6,091,387 6,630,391
-
3,000,000
6,000,000
9,000,000
12,000,000
2006 2007 2008 2009 2010
Village Levy Library Levy
* Utility Taxes-Electricity Tax
The Villagetax on electricityisbased upon established rates per kilowatt-hours used or consumed
in a month. Revenuesreceived from these taxes are generated basedon actual usage and largely
dependon fluctuations intemperaturesand population. In 2009 customers saw a rate reduction of
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Village of Glenview 2011 Annual Budget 36
approximately 7.5% due to new wholesale power contracts taking effect. This was reflected in
lower receipts at the end of 2009 and the beginning of 2010. As rates are beginning to rise, the 2011
budget of $2,179,024 includes a 2.0% increase over the 2010 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. These receipts have
remained fairly flat, which is reflected in the 2011 budget amount of $2,626,000.
* Utility Taxes -Natural Gas Tax(Municipal Utility Tax)
Glenview imposes a5.0%tax on gross natural gas sales within the Village. Like the tax on
electricity, receipts are directly related to fluctuations in temperaturesand population, in addition to
the cost of natural gas. While individual months may fluctuate from year to year, annual revenues
have shown modest, yet consistent growth. The 2011 budget of $887,400 includes a 2.0% increase
over the 2010 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 purchasetheir gas from out of statevendors, 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. 2010 Gas Use Tax
receipts are projected at $400,000. The 2011 budget includes a 2.0% increase to $408,000.
* 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 a projected $3.4 million for 2010. Trending for 2010 has
shown signs of stabilization and the Illinois Municipal League’s latest projections anticipate some
growth. The 2011 budget assumes that Income Tax will remain steady at $3,444,333.
* Other Corporate Fund Revenue Highlights
The Village receivedseveral significant one-time receipts in 2010. Building permit and related fees
were particularly high in 2010 in part due toapproximately$427,000of 2009 planned payments
received in 2010. The Astellas project, which will be a new building of approximately 400,000
square feet, generated building permits and related fees totaling$1.5 million versus an a$950,000
2010 budget, and included a$612,966annexation fee that was not planned. Additionally,$382,010
was received as the result of an audit of the Village’s cell tower lease agreements. As a result of
these 2010 one-time receipts, even with some stability and growth anticipated in the Village’s major
revenue streams, the 2011 Corporate Fund revenue budget of $51,252,127 isstill$2,529,071 less
than the 2010 projections.
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Village of Glenview 2011 Annual Budget 37
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
Glenview train station has a total of 500 annual parking permit spaces and 500 daily fee spaces.
Projected 2010 revenues are $500,563 with trending showing a slight decrease from 2009. 2011
budgeted revenues are $496,850.
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 2010 MFT revenue is $1,117,341. Based on the information from the Illinois
Municipal League and historical trend data, staff is projecting a slight increase to $1,250,000for the
2011budget. On November 3, 2009, the Village passed a local motor fuel tax (LMFT) of $0.02 per
gallon, which is anticipated to generate approximately $290,000 in revenue in 2010. The 2011
budget for LMFTis $320,000
Special Tax Allocation Fund
* Tax Increment Financing Property Tax
Revenues are generated from incremental property taxes caused by the growth of the assessed
valuation at the Glen Tax Increment Financing (TIF) District. These incremental taxes are projected
to grow to over $35 million annuallybefore the TIF District is retired which is planned to happen
during 2018. Total projected actual revenue for 2010 for TIF incremental taxes is $26,500,000. For
2011 the Village is projecting that the economic downturn will continue to affect development in
the TIF district and therefore has estimated a zero percent increase in TIF incremental taxes.
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Village of Glenview 2011 Annual Budget 38
Glenview Water and Sewer Funds
* Sale of Waterand Sewer Services
The Village’s water customer base includes approximately 15,900 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. In order to project future costs of service and provide the revenues
to meet those costs, the Village must project trends in water consumption and number of
customers.
The 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 2011 budget assumes a slight decline in water consumption based on
current trends. The annual fixed rate increase is 7.0% and the 2011 consumption rate increase is
10.0%. The 2010 revenue projection for water services is $8,565,826 with the 2011 budget
increasing to $9,333,124. The 2010 revenueprojection for sewer services is $2,096,937 with the
2011 budget increasing to $2,442,956.
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 2011 budget assumes a
slight decline in water consumption based on current trends. The annual fixed rate increase is
7.0% and the 2011 consumption rate increase is 12.0%. The 2010 revenue projection for North
Maine water and sewer services is $7,324,356 with the 2011 budget increasing to $7,946,563.
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Village of Glenview 2011 Annual Budget 39
Expenditure Highlights
Major expenditures for the Village include Operations and Maintenance costs, Capital Outlay and
Capital Projects, Debt Service expenditures, and TransfersOut.
$-
$25
$50
$75
$100
$125
$150
$175
$200
2009*
Actual
2010 Adopted
Budget
2010 Projected
Actual
2011 Adopted
Budget
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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
201020102011
2009*AdoptedProjectedAdopted
Expenditures ActualBudgetActualBudget
Operations and Maintenance $97,040,930 101,373,769 100,026,497 104,324,628
Capital Outlay 2,133,288 2,139,512 2,137,687 2,189,303
Debt Service 15,599,882 16,290,202 16,151,831 15,491,332
Capital Projects 11,703,691 31,261,835 27,745,461 20,132,721
Transfers Out 22,316,875 28,932,966 23,299,841 18,759,297
Bond Refunding 39,652,343 - - -
Total 188,447,008179,998,284169,361,317160,897,281
*Note: Excludes depreciation
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Village of Glenview 2011 Annual Budget 40
Operations and Maintenance
The 2010 Operations and Maintenance (O&M) costs areprojected to be 1.3% or $1,347,272 less
than the original budget amount of $101,373,769due to positive bidding results and line item
department reductions over the course of the year.The 2011 O&M budget includes an anticipated
increasefrom 2010 projections of 4.3% or $4,298,131 for a total of $104,324,628. The increase is
primarily related to personnel, the purchase of water, and intergovernmental agreements.
Strong, effective management techniques were used to minimize the increase in Personnel costs of
$1,044,742 or 2.6%. Thisincludes the salary increases for all non-union employees as well as those
increases that are mandated by current union contracts. Pension increases of $242,312 were offset
by a reduction of overtime salaries in the amount of $339,093.It is anticipated that amounts
included in the 2011 budget for the ten employees who opted to take part in the Voluntary
Separation Program will be sufficient to cover any related payouts as well as necessary hire-back
costs.
2011 Contractual costs include a $3,700,861 or 8.9% increase from 2010 projections. An increase
of Water Purchases of $1,145,112 is a combination of anticipated rate increases as well as a
projected increase in consumption related to a number of large developments. Make-Whole
Payments for The Glen TIF are budgeted at $1,842,306 above 2010 projections due to increased
student counts in the core jurisdictions. Outside services include an increase of $324,615, while
additional increases are found in Software Licensing and Insurance Premiums.
The Commodities budget for 2011 reflects a $676,763 reduction from the 2010 projections. This is
mainly due to the 2010 Village purchase of refuse and recycling carts in conjunction with rebidding
of the program.
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 2011of $2,189,303represent a slight increase over 2010
projections.
Debt Service
Debt service payments are based on a debt schedules determined at the time of the debt issuance.
The 2011 budget for debt service totals $15,491,332, a decrease of 4.1% or $660,499which is the
result of no new debt being issued during the year and the Village continuing to pay down existing
debt.
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
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Village of Glenview 2011 Annual Budget 41
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 ratedevery 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. Significant one-time
receipts in 2010 allowed the Village to take advantage of the favorable bidding environment by
accelerating several projects as well asqualifying for additional outside funds. Consequently, the
Village’s projected 2010 IMS rating of 77 exceeds the goal of 75. As a result, the 2011 Capital
Projects budget represents a $7,612,740 reduction from the 2010 projections of $27,745,461. The
2011 budgeted amount of $20,132,721 gives the Village added cash flow flexibility while
maintainingthe IMS rating above75 at the end of the year.
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Village of Glenview 2011 Annual Budget 42
Budget Summary by Fund Group
Fiscal Year 2011
Balance, January 1 $20,672,732 $47,626,528 $5,339 $6,403,378 $48,487,986 $16,718,933 $100,310,795 $240,225,691 $255,898,425 $259,943,190
Sources:
Reveneus:
Local Taxes 36,487,429 26,500,000 - - - - 96,109 63,083,538 62,460,598 58,898,121
Licenses and Permits 1,718,979 - - - 120,000 - - 1,838,979 3,256,309 2,561,731
Fees and Fines 102,806 - - - - - - 102,806 115,715 204,520
Charges for Services 2,889,515 1,626,460 - - 22,273,826 19,000 - 26,808,801 25,914,047 23,655,719
Intergovernmental 8,148,650 2,111,136 - 2,264,142 - 275,000 4,487,876 17,286,804 11,914,582 10,904,310
Investment Income 157,500 98,806 500 6,500 16,700 136,100 8,213,490 8,629,596 8,847,487 9,945,690
All Others 1,088,066 60,000 - 33,500 221,000 10,807,732 1,291,891 13,502,189 17,833,791 56,115,001
Total Revenues 50,592,945 30,396,402 500 2,304,142 22,631,526 11,237,832 14,089,366 131,252,712 130,342,528 162,285,091
Transfers In 659,182 3,719,362 2,619,238 8,043,215 3,182,000 536,300 - 18,759,297 23,325,973 22,117,150
Total Sources 51,252,127 34,115,764 2,619,738 10,347,357 25,813,526 11,774,132 14,089,366 150,012,009 153,668,502 184,402,242
Uses:
Expenditures:
Personnel 29,182,041 2,802,022 - - 2,963,583 921,732 6,021,907 41,891,285 40,846,542 43,675,534
Contractual 7,577,120 17,646,446 - - 11,577,886 8,116,222 236,536 45,154,210 41,452,542 40,189,815
Commodities 1,826,394 154,318 - - 1,203,237 1,068,335 - 4,252,284 4,928,748 3,130,623
Others 5,164,656 5,893,834 1,520,738 24,557 1,133,006 23,755 21,759 13,782,305 23,873,589 49,313,913
Charges for Services 3,662,669 122,780 556,055 73,936 4,415,440 5,056,826 4,596,763
Total O&M Expenditures 47,412,880 26,619,400 1,520,738 24,557 17,433,767 10,203,981 6,280,202 109,495,524 116,158,248 140,906,649
Capital Outlay 500,000 22,256 - - 11,035 3,354,012 - 3,887,303 3,118,687 4,513,088
Debt Service - 8,870,000 1,100,000 - 274,523 - 75,910 10,320,433 - 9,756,971
Depreciation - - - - - - - - - 1,644,897
Total Expenditures 47,912,880 35,511,656 2,620,738 24,557 17,719,325 13,557,993 6,356,112 123,703,260 119,276,935 156,821,605
Transfers Out 4,628,300 10,655,327 - 13,512,174 7,466,217 882,000 50,000 37,194,018 50,064,302 31,625,403
Total Uses 52,541,180 46,166,983 2,620,738 13,536,731 25,185,542 14,439,993 6,406,112 160,897,278 169,341,238 188,447,008
Net, Sources - Uses $(1,289,053) $(12,051,219) $(1,000) $(3,189,374) $627,984 $(2,665,861) $7,683,254 $(10,885,269) $(15,672,736) $(4,044,767)
Balance, December 31 $19,383,679 $35,575,309 $4,339 $3,214,004 $49,115,970 $14,053,072 $107,994,049 $229,340,422 $240,225,689 $255,898,423
NOTE: Table does not conform to Generally Accepted Accounting Principals
* Does not include Glenview Library
* This table includes budgeted but non-expensed items
Trust and 2011 2010 2009
Agency Total Adopted Budget Projected ActualActual
Internal
ServiceEnterprise
2011 Adopted Budget Summary by Fund Type
Governmental Funds Types Proprietarty Funds TypesTrust Fund Types Total All Fund Types
Special Debt Capital
Corporate Revenue Service Projects
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Ta
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2011
20
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42%
Charge
Servic
25%
Per
Contractual
28%
1 Source
011 Uses
s for
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%
rsonnel
29%
es of Villa
of Villag
Other Charg
12%
age Fund
ge Funds
Trans
1
Fines and F
0%
ges
Transfer
12%
Com
ds
sfers In
14%
Intergov
9
Inves
Other Rev
3%
License
Perm
1%
Forfeits
Out
Capital Pro
8%
Interfun
5
Capital Outlay
3%
modities
3%
vernmental
9%
tment Income
6%
venues
%
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%
ojects
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5%
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Village of Glenview 2011 Annual Budget 44
2011 Summary of Estimated Sources and Uses of Funds
Corporate Motor Fuel Refuse and Joint Dispatch Police Special Foreign Fire
Fund Tax Fund Recycling Fund Fund Fund Fund
$20,672,732$742,961$1,071,183$20,218$13,406$300,462
Budgeted Revenues
Taxes 36,487,429- - - - -
Licenses and Permits 1,718,979- - - - -
Fines and Forfeits 102,806- - - - -
Charges for Services 2,974,515- 841,280615,000 - -
Intergovernmental 8,148,6501,570,000 - 541,136 - -
Investment Income 157,5001,800 5,500 300 100 700
Other Revenues 1,003,066- - - - 60,000
Transfers In 659,182- - 1,370,000 - -
Total Revenues 51,252,1271,571,800 846,7802,526,436 100 60,700
Budgeted Expenditures
Operating Expenditures
Personnel 33,669,917- - 2,237,547 - -
Contractual 7,577,120- 704,000173,396 - 39,300
Commodities 1,826,394- 16,000 14,599 - 20,700
Other Charges 676,780- - 18,955 - -
Capital Outlay 500,0001,570,000 - - 13,506 -
Total Operating Expenditures 44,250,2111,570,000 720,0002,444,496 13,506 60,000
Other Expenditures
Interfund Charges 3,662,668- - 79,585 - -
Capital Projects - - - - - -
Special Service Areas - - - - - -
Transfer Out 4,628,300- - - - -
Total Other Expenditures 8,290,968- - 79,585 - -
Budgeted Non Expensed Items
Debt - - - - - -
Capitalized Assets - - - - - -
- - - - - -
Total Expenditures 52,541,1791,570,000 720,0002,524,081 13,506 60,000
Surplus/(Deficit) (1,289,052)1,800 126,780 2,354 (13,406)700
$19,383,680$744,761$1,197,963$22,572 $0$301,162
Ending Estimated Fund
Balance/Net Assets
Beginning Estimated Fund
Balance/Net Assets
Village of Glenview 2011 Annual Budget 45
Village Glen Glen Glenview Glenview
Permanent Redevelopment Caretaker Glen Land Special Tax Water Sanitary
Fund Fund Fund Sales Fund Allocation Fund Fund Sewer Fund
$32,733,834 $283,840$1,046,159$10,070,669 $1,343,796$34,191,149$14,804,693
- - - - 26,500,000 - -
- - - - - 110,00010,000
- - - - - - -
156,000 - - 14,180 9,333,1242,442,956
- - - - - - -
65,106 300 4,000 1,000 20,000 7,500 4,200
- - - - - 115,000 -
- 716,329256,761 - 1,376,272 882,000 2,300,000
221,106 716,629260,76115,180 27,896,27210,447,6244,757,156
- 459,610104,865 - - 1,612,457427,121
- 225,008766,946 - 15,733,2474,572,27688,071
- 8,890100,879 - - 831,06031,346
980,391 4,950 - 13,757,338 382,335290,373
- - 8,750 - - 5,835 -
980,391 698,458981,440 - 29,490,5857,403,962836,911
- 17,871 25,324 - - 342,740109,231
- - - - - 2,173,3283,749,343
- - - - - - -
5,793,750 - - 1,376,272 1,915,305 488,26056,565
5,793,750 17,871 25,3241,376,272 1,915,3053,004,3283,915,139
- - - - - (299,600)(235,400)
- - - - - (1,892,316)(2,624,540)
- - - - - (2,191,916)(2,859,940)
6,774,141 716,3291,006,7641,376,272 31,405,8908,216,3741,892,110
(6,553,035)300 (746,003)(1,361,092)(3,509,618)2,231,2502,865,046
$26,180,799 $284,140$300,156$8,709,577 ($2,165,822)$36,422,399$17,669,739
Village of Glenview 2011 Annual Budget 46
2011 Summary of Estimated Sources and Uses of Funds
North Maine Municipal Capital Insurance and
Wholesale Commuter Water and Equipment and Equipment Risk Fund
Water Fund Fund Sewer Fund Repair Fund Replacement Fund
$1,784,745$1,889,948$1,445,122$252,043$4,431,084$5,141,481
Budgeted Revenues
Taxes - - - - - -
Licenses and Permits - - - - - -
Fines and Forfeits - - - - - -
Charges for Services 2,054,583496,6007,946,5631,536,196 1,613,5157,358,422
Intergovernmental - - - - - -
Investment Income 1,600 2503,150 1,600 50,000 19,500
Other Revenues - - 106,000132,598 179,000 -
Transfers In - - - - - -
Total Revenues 2,056,183496,8508,055,7131,670,394 1,842,5157,377,922
Budgeted Expenditures
Operating Expenditures
Personnel 76,826 - 847,180519,582 - 402,150
Contractual 964,862 304372 5,648,305199,020 - 7,917,203
Commodities 16,935 54522 269,375867,075 201,260 -
Other Charges 237,202 - 497,619 8,755 - 15,000
Capital Outlay - 4000 1,200 - 1,656,012 -
Total Operating Expenditures 1,295,824362,8947,263,6781,594,432 1,857,2728,334,353
Other Expenditures
Interfund Charges 25,7907,55770,73773,936 - -
Capital Projects - - 230,061 - - -
Special Service Areas - - - - - -
Transfer Out 752,66016,000 - - - -
Total Other Expenditures 778,45023,557300,79873,936 - -
Budgeted Non Expensed Items
Debt (220,000)- (274,523)- - -
Capitalized Assets - - - - - -
(220,000)- (274,523)- - -
Total Expenditures 1,854,274386,4517,289,9531,668,368 1,857,2728,334,353
Surplus/(Deficit) 201,909110,399765,759 2,026 (14,757)(956,431)
$1,986,654$2,000,347$2,210,881$254,069$4,416,327$4,185,050
Ending Estimated Fund
Balance/Net Assets
Beginning Estimated Fund
Balance/Net Assets
Village of Glenview 2011 Annual Budget 47
Facilities RepairPolice Firefighters' EscrowSpecial Service Glen
and Replacement Pension Pension Deposit Area Bond Capital Projects Capital Projects
Fund Fund Fund Fund Fund Fund Fund
$6,894,325$50,417,467$49,840,038 $0 $53,290 $398,332$59,387
- - - - 96,109 - -
- - - - - - -
- - - - - - -
7,000 - - - - - -
275,000 - - - - 2,014,142250,000
65,0004,724,7503,438,64050,000 100 1,500 -
- 625,373666,518 - - 33,500 -
536,3001,720,9242,766,952 - - 5,243,0302,800,185
883,3007,071,0476,872,11050,000 96,2097,292,1723,050,185
- 2,192,4503,829,457 - - - -
- 115,536121,000 - - - -
- - - - - - -
- - - - 97,669 24,557 -
1,698,000 - - - - - -
1,698,0002,307,9863,950,457 - 97,669 24,557 -
- - - - - - 3,050,185
- - - - - 7,661,804 -
- - - - - - -
882,000 - - 50,000 - - -
882,000 - - 50,000 - 7,661,8043,050,185
- - - - - - -
- - - - - - -
- - - - - - -
2,580,0002,307,9863,950,45750,000 97,6697,686,3613,050,185
(1,696,700)4,763,0612,921,653 - (1,460)(394,189)-
$5,197,625$55,180,528$52,761,691 $0 $51,830 $4,143$59,387
Village of Glenview 2011 Annual Budget 48
2011 Summary of Estimated Sources and Uses of Funds
2006A Project2004B 2000 GO 20062009E
Fund Corporate Bond Bond Bond Fund TIF Debt
$5,945,659 $4,000 $0 $0$1,339
Budgeted Revenues
Taxes - - - - -
Licenses and Permits - - - - -
Fines and Forfeits - - - - -
Charges for Services - - - - -
Intergovernmental - - - - -
Investment Income 5,000 500 - - -
Other Revenues - 1,958,300 - - -
Transfers In - - - - 660,938
Total Revenues 5,0001,958,800 - - 660,938
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual - - - - -
Commodities - - - - -
Other Charges - 1,958,800 - - 661938
Capital Outlay - - - - -
Total Operating Expenditures - 1,958,800 - - 661,938
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 2,800,185 - - - -
Total Other Expenditures 2,800,185 - - - -
Budgeted Non Expensed Items
Debt - - - - -
Capitalized Assets - - - - -
- - - - -
Total Expenditures 2,800,185 1,958,800.00 - - 661,938.00
Surplus/(Deficit) (2,795,185)- - - (1,000.00)
$3,150,474 $4,000 $0 $0 $339
Beginning Estimated Fund
Balance/Net Assets
Ending Estimated Fund
Balance/Net Assets
Village of Glenview 2011 Annual Budget 49
VILLAGE OF GLENVIEW
CORPORATE FUND
Village of Glenview 2011 Annual Budget 50
Corporate Fund
Description
The Corporate Fund is used to account for the resources and activities associated with the
majority of 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 protection, fire protection, street
maintenance, snow and ice removal, building and zoning code enforcement and planning and
economic development. The main sources of revenue for the fund are General Sales Tax,
Property Taxes, Home Rule Sales Tax, Utility Taxes and State Shared Income Tax. These five
sources make up 75.8% of the 2011 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 between 30% and 40% of total expenditures of that year.
Throughout the budget process revenue and expense projections are adjusted to meet this target.
The Fund Balance at the end of 2011 is projected to be $19,383,273 or 36.9% of total Corporate
Fund expenditures.
Change in Fund Balance
Revenues Expenses Ending Fund Balance % Change
2009 Actual $52,296,232 $48,370,870 $20,127,359
2010 Projected $53,781,198 $53,235,825 $20,672,732 2.7%
2011 Budget $51,252,127 $52,541,179 $19,383,680 (6.2%)
Revenues
The 2011 Budget estimates $51,252,127 in revenues for the Corporate Fund, a decrease of
$2,529,071 from the 2010 projections. This reduction is primarily attributed to nearly $3.0
million of one-time revenues received in 2010; $2.0 million in Building Permits and related fees
from two major projects, approximately $613,000 in Annexation Fees and $382,000 cell tower
lease payment related to prior years. An additional reduction of $702,593 in Charges for
Services revenue is the result of charging Funds directly for technology and facilities services
versus passing them through the Corporate Fund.
Budgeted revenues for 2011 reflect signs of stabilization in a number of key revenue sources.
General Sales Tax receipts are anticipated to increase by $181,950 while the Home Rule Sales
Tax receipts are up $82,310. The 2.0% Property Tax increase to capture the projected increase
in the Village’s EAV equates to $210,000. Utility Taxes are expected to bring in an additional
$94,126. Fiscal year 2011 is the first time in three years there is not a projected reduction in the
State Shared Income Tax.
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Village of Glenview 2011 Annual Budget 51
While total Corporate Fund revenues are projected to decline by 4.7% due to 2010’s one-time
receipts and direct charging of specific services, the 2011 budget includes moderate growth of
2.3% in base, ongoing Corporate Fund revenues.
Expenditures
The 2011 Budget estimates $52,541,179 in expenditures for the Corporate Fund, a decrease of
$694,646 from the 2010 projections. This reduction is, in part, attributed to the change in
methodology for Charges for Services. The 2010 expense projections include $702,593 in
expenditures that were originally charged to the Corporate Fund and then recovered from the
appropriate funds through Charges for Services revenue. The 2011 Budget has removed this
type of expenditure from the Corporate Fund and charged the costs directly to the appropriate
fund. The impact help keep Contractual costs flat in 2011 while Commodities are lower by
$467,713.
The anticipated Corporate Fund Personnel costs are $446,460 or 1.6% higher than 2010
projections. Increased employee health insurance contributions and reductions in temporary
staffing and overtime helped minimize the increase to the Personnel budget.
Charges from Internal Service Funds are up $719,151 or 24.4% in 2011 versus 2010 projections.
Contributions towards capital equipment replacement increased by $170,930, equipment repair
increased $89,541 and insurance related charges increased $458,680.
Transfers to other funds are down $1,696,518 in 2011 compared to the 2010 projections. The
large one-time revenues in 2010 prompted a $1 million increase in the 2010 transfer to the
Capital Projects fund. This allowed the Village to take advantage of the favorable bidding
environment by accelerating several projects and being eligible for additional outside funds. The
transfer to the Capital Projects Fund in the 2011 Budget is $1,923,734 less than the 2010 transfer
of $3,223,734. The $1,300,000 2011 transfer reduces the need to draw on Corporate Fund
reserves while allowing the Village to maintain a high level of infrastructure.
While total Corporate Fund expenditures are projected to decline by 1.3% due to an increased
2010 transfer to Capital Projects and direct charging of specific services, the 2011 budget
includes an increase of 3.7% in base, ongoing Corporate Fund expenditures.
Deficit
With increases to ongoing expenditures outpacing increases to ongoing revenues the Corporate
Fund is faced with a deficit of $1,289,052 in 2011. This will require spending of Corporate Fund
reserves which will reduce the fund balance as a percentage of total expenditures from a
projected 2010 ending 38.8% to a 2011 ending 36.9%. This is within the 30% to 40% range set
forth in the Fund Balance Policy of the Corporate Fund.
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Village of Glenview 2011 Annual Budget 52
Corporate Fund Revenue Summary
2009
Actual
2010
Adopted
Budget
2010
Projected
Budget
2011
Adopted
Budget
% Change
Adopted
to Adopted% of Total
General Sales Tax 11,943,633 12,300,000 12,129,978 12,311,928 0.1%24.0%
Property Tax 9,966,422 10,575,000 10,542,615 10,770,000 1.8%21.0%
Home Rule Sales Tax 5,920,742 6,250,000 6,154,017 6,246,327 -0.1%12.2%
Utility Taxes 5,896,676 6,156,976 6,006,298 6,100,424 -0.9%11.9%
Income Tax 3,612,282 3,924,317 3,444,333 3,444,333 -12.2%6.7%
Glenbrook Fire Protection District 2,521,786 2,424,000 2,613,963 2,692,382 11.1%5.3%
Insurance Reimbursements 1,346,132 1,380,000 1,410,000 1,410,000 2.2%2.8%
Building Permits and Related Fees 2,117,121 1,785,778 2,747,830 1,350,000 -24.4%2.6%
Make-Whole Revenue 1,119,393 1,120,289 1,155,484 1,190,149 6.2%2.3%
Hotel Room Tax 739,542 600,000 700,000 700,000 16.7%1.4%
Top 10 Subtotal45,183,728 46,516,360 46,904,518 46,215,542 -0.6%90.2%
All Other Corporate Fund Revenues 7,112,505 6,168,897 6,876,680 5,036,585 -18.4%9.8%
Total Corporate Fund Revenues52,296,233$ 52,685,257$ 53,781,198$ 51,252,128$ -2.7%100.0%
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Village of Glenview 2011 Annual Budget 53
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Corporate Fund Expenditure Summary
Corporate Fund Departments
2009
Actual
2010
Adopted
Budget
2010
Projected
Budget
2011
Adopted
Budget
% Change
Adopted
to Adopted% of Total
Board of Trustees 447,023 635,869 614,308 657,699 3.4%1.3%
Village Manager's Office 3,622,656 2,697,724 2,732,847 3,056,852 13.3%5.8%
Administrative Services 3,994,572 3,719,273 3,762,958 4,158,510 11.8%7.9%
General Government 4,428,891 7,452,162 8,340,867 6,797,760 -8.8%12.9%
Public Works 6,544,622 6,767,678 6,800,034 7,269,465 7.4%13.8%
Police 11,049,106 12,109,427 11,828,347 12,137,833 0.2%23.1%
Fire 12,636,280 13,324,946 13,591,733 13,699,036 2.8%26.1%
Development 2,734,241 2,805,042 2,590,240 2,826,400 0.8%5.4%
Capital Projects 2,913,480 3,167,865 2,974,489 1,937,624 -38.8%3.7%
Total Corporate Fund Expenditures48,370,871 52,679,986 53,235,823 52,541,179 -0.3%100.0%
Village of Glenview 2011 Annual Budget 54
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance $16,201,996 $20,127,359 $20,127,359 $20,127,359 $20,672,732
Budgeted Revenues
Taxes 34,863,462 36,234,476 36,234,476 35,877,598 36,487,429
Licenses and Permits 2,420,944 2,130,778 2,130,778 3,116,809 1,718,979
Fines and Forfeits 189,432 100,000 100,000 115,315 102,806
Charges for Services 3,191,461 3,544,803 3,629,803 4,399,281 2,974,515
Intergovernmental 8,135,969 8,753,614 8,453,614 8,076,859 8,148,650
Investment Income 130,383 210,000 210,000 257,229 157,500
Other Revenues 799,329 705,200 1,005,200 1,003,066 1,003,066
Transfers In 2,565,252 1,006,386 921,386 935,041 659,182
Total Revenues 52,296,232 52,685,257 52,685,257 53,781,198 51,252,127
Budgeted Expenditures
Operating Expenditures
Personnel 32,640,165 33,362,852 32,992,261 32,975,027 33,669,917
Contractual 7,459,402 7,562,299 7,536,982 7,577,079 7,577,120
Commodities 1,966,764 2,639,803 2,605,735 2,294,107 1,826,394
Other Charges 258,549 702,880 1,360,595 607,276 676,780
Capital Outlay 185,247 529,000 514,000 514,000 500,000
Total Operating Expenditures 42,510,126 44,796,834 45,009,574 43,967,489 44,250,211
Other Expenditures
Interfund Charges 2,805,121 2,612,067 2,586,827 2,943,517 3,662,668
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 3,055,622 5,271,084 6,274,818 6,324,818 4,628,300
Total Other Expenditures 5,860,743 7,883,151 8,861,645 9,268,335 8,290,968
Total Expenditures 48,370,870 52,679,985 53,871,219 53,235,825 52,541,179
Surplus/(Deficit) 3,925,363 5,272 (1,185,962)545,373 (1,289,052)
Ending Fund Balance $20,127,359 $20,132,630 $18,941,396 $20,672,732 $19,383,680
Corporate Fund Balance Statement By Revenue and Expense Type
FY 2010
Village of Glenview 2011 Annual Budget 55
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance $16,201,996 $20,127,359 $20,127,359 $20,127,359 $20,672,734
Budgeted Revenues
Taxes 34,863,462 36,234,476 36,234,476 35,877,598 36,487,429
Licenses and Permits 2,420,944 2,130,778 2,130,778 3,116,809 1,718,979
Fines and Forfeits 189,432 100,000 100,000 115,315 102,806
Charges for Services 3,191,461 3,544,803 3,629,803 4,399,281 2,974,515
Intergovernmental 8,135,969 8,753,614 8,453,614 8,076,859 8,148,650
Investment Income 130,383 210,000 210,000 257,229 157,500
Other Revenues 799,329 705,200 1,005,200 1,003,066 1,003,066
Transfers In 2,565,252 1,006,386 921,386 935,041 659,182
Total Revenues 52,296,232 52,685,257 52,685,257 53,781,198 51,252,127
Budgeted Expenditures by Program
Board of Trustees
Board of Trustees 61,493 61,769 60,239 62,569 62,675
Special Appropriations 385,529 574,100 584,850 551,739 595,024
Village Manager's Office
Village Manager's Office 1,322,057 847,241 874,057 934,785 923,720
Communications 266,003 306,305 354,100 257,744 263,815
Legal 474,612 450,306 492,306 507,306 368,768
Human Resources Administration 1,559,984 1,093,872 1,063,494 1,033,012 1,500,548
Administrative Services
Office of the Director 231,666 161,099 172,719 161,164 258,391
Finance 1,315,465 915,475 913,488 963,411 844,286
GIS and CADD 499,813 457,172 427,172 406,481 449,149
Information Technology 1,461,125 1,836,052 1,816,052 1,823,621 2,156,388
Resolution Center 486,503 349,475 368,916 408,280 450,296
General Government 4,428,891 7,452,162 8,902,363 8,340,867 6,797,760
Public Works 6,544,622 6,767,678 6,615,177 6,800,034 7,269,465
Police 11,049,106 12,109,427 12,091,184 11,828,347 12,137,833
Fire 12,636,280 13,324,946 13,323,013 13,591,733 13,699,036
Development
Office of the Director 465,565 2,805,042 2,613,091 2,590,240 800,220
Inspectional Services 1,637,132 - - - 1,293,695
Planning and Zoning 631,544 - - - 732,485
Capital Projects
Office of the Director 1,239,435 974,033 999,417 1,018,965 690,002
Facilities Management 1,674,045 2,193,832 2,199,579 1,955,525 1,247,622
Total Expenditures 48,370,870 52,679,985 53,871,218 53,235,823 52,541,179
Surplus/(Deficit) 3,925,363 5,272 (1,185,961)545,375 (1,289,052)
Ending Fund Balance $20,127,359 $20,132,631 $18,941,398 $20,672,734 $19,383,680
Corporate Fund Balance Statement By Department and Division
FY 2010
Village of Glenview 2011 Annual Budget 56
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Village of Glenview 2011 Annual Budget 57
VILLAGE OF GLENVIEW
SPECIAL REVENUEFUNDS
Village of Glenview 2011 Annual Budget 58
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Village of Glenview 2011 Annual Budget 59
Motor Fuel Tax Fund
Description
The Illinois Motor Fuel Tax (MFT) Fund is derived from a tax on the privilege of operating motor
vehicles on public highways and operating recreational watercraft on the waters of the State. It is based on
the consumption of motor fuel. Illinois motor fuel taxes are 19.0 cents per gallon on non-diesel fuel and
21.5 cents per gallon on diesel fuel. The State of Illinois distributes 54.4% of the monies to local taxing
districts based on a statutory formula.
Expenditures
Expenditures of MFT funds require the supervision and approval of the Illinois Department of
Transportation (IDOT). The corporate authorities of the municipality must adopt an ordinance or
resolution appropriating the MFT funds and stating how the funds will be used.
When MFT funds are to be used for construction, the ordinance or resolution shall specify the location,
type and dimensions of the proposed construction. IDOT must approve the plans, specifications,
engineering agreements and estimates of anyconstruction project prior to the municipality advertising for
bids and letting the contract, and IDOT must concur withthe award of the contract. All work requiring
bids must be advertised in the Department of Transportation’s weekly contractors’ bulletin.
The Village uses all of the resources derived from the Motor Fuel Tax Fund to perform capital
construction work on eligible roadways through the Village’s Capital Improvements Program.
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance $552,981$560,653$560,653$560,653$742,961
Budgeted Revenues
Intergovernmental 1,165,886 1,540,000 1,540,000 1,718,710 1,570,000
Investment Income 3,2355,000 5,000 3,6001,800
Total Revenues 1,169,1201,545,0001,545,0001,722,3101,571,800
Budgeted Expenditures
Other Expenditures
Capital Projects 1,161,448 1,540,002 1,540,002 1,540,002 1,570,000
Total Other Expenditures 1,161,448 1,540,002 1,540,002 1,540,002 1,570,000
Total Expenditures 1,161,4481,540,0021,540,0021,540,0021,570,000
Surplus/(Deficit)7,6724,9984,998182,3081,800
Ending Fund Balance $560,653$565,651$565,651$742,961$744,761
FY 2010
Summary of Revenues, Expenditures and Fund Balance
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Village of Glenview 2011 Annual Budget 60
Refuse and Recycling Fund
Description
The Refuse and Recycling Fund is used to account for the financial activity of the Village’s
franchise residentialrefuse andrecycling program. The Village contracts with a service provider
to collect residentialrefuse and recyclable materialsand provide transportation to a transfer
station operated by the Solid Waste Agency of Northern Cook County (SWANCC).
Revenues
Revenuesof the Refuse and Recycling Fund include the fees for yard waste stickers and
investment income. SWANCC charges its member municipality’sstandardfeesfor its services,
which arecalculated on an annual basis. SWANCC then remits a portion of its revenues back to
participating communities for the privilege of collectingrefuse and recyclable materialsfrom
their residents. SWANCC remits about$900Kannually to the Village.
Expenditures
The primary expenditure in the Refuse and Recycling Fund is the fee charged by SWANCC for
its refuse and recycling services. The SWANCC Dumping Fee is expected to be $700K in 2011.
Transfers Outof the Fundare budgetedifexcess Fund Balance accumulateswithin the Fund. In
2010 the Board of Trustees approved a budget amendment to purchase refuse and recycling carts
for residentsusing excess fundbalance.
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Village of Glenview 2011 Annual Budget 61
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance $1,616,912$1,832,063$1,832,063$1,832,063$1,071,183
Budgeted Revenues
Charges for Services 1,036,361803,571803,571923,500841,280
Investment Income 13,81211,00011,0005,5005,500
Transfers In - - - - -
Total Revenues 1,050,174814,571814,571929,000846,780
Budgeted Expenditures
Operating Expenditures
Personnel
Contractual 679,075706,027709,527690,488704,000
Commodities 5,94833,0001,013,400999,39216,000
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures 685,023739,0271,722,9271,689,880720,000
Other Expenditures
Interfund Charges - - - - -
Transfer Out 150,000 - - - -
Total Other Expenditures 150,000 - - - -
Total Expenditures 835,023739,0271,722,9271,689,880720,000
Surplus/(Deficit)215,15175,544 (908,356)(760,880)126,780
Ending Fund Balance $1,832,063$1,907,607$923,707$1,071,183$1,197,963
Summary of Revenues, Expenditures and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 62
Joint Dispatch Fund
Description
The Joint Dispatch Fund is used to account for the activities of the Police and Fire Dispatch
operations in addition to the 911 emergency service system.
Revenues
Revenue sources accounted for in this fund include the surcharges on wireless communication
devices, contracts with other local governments for which the Village provides emergency
dispatch services and transfers from the Village’s Corporate Fund.
In October of 2009, the Village began providing emergency and non-emergency dispatch
services to the Village of Grayslake Police Department. In July 2010, the Village expanded
services by providing emergency and non-emergency dispatch services to the Village of
Hainesville. To meet minimum staffing needs the part time Telecommunicator staffing pool has
been increased.
Expenditures
The 2011 Budget integrates a direct charge method to all appropriate funds. Rather than funds
being charged for internal information technology and financial services through a “charge back”
the appropriate fund and department is charged directly for the service at the time the expense is
incurred. The 2011 Joint Dispatch Fund budget includes department budgets for the Village
Manager’s Office and Administrative Services. These expenditures hadpreviously been
displayed as Interfund Charges, with the direct charge method they are displayed in the correct
cost category, such as ContractualServicesor Commodities.
Several technology items used to deploy Joint Dispatch services were added to the capital
replacement schedule and resulted in increased internal service charges.
In December of 2009, the Telecommunicators joined Fraternal Order of Police as their
representative for collective bargaining
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Village of Glenview 2011 Annual Budget 63
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance $307,896$102,997$102,997$102,997$20,218
Budgeted Revenues
Charges for Services 716,959656,000656,000642,060615,000
Intergovernmental 335,070451,396451,396500,258541,136
Investment Income 1,3192,0002,000769300
Transfers In 990,0001,116,0341,116,0341,156,0341,370,000
Total Revenues 2,043,3482,225,4302,225,4302,299,1212,526,436
Budgeted Expenditures
Operating Expenditures
Personnel 1,781,3382,050,7022,075,7022,208,7152,237,547
Contractual 31,279141,411138,41199,493181,046
Commodities 60,39917,65016,65016,6504,749
Other Charges 7,93532,92537,02620,60121,155
Capital Outlay 249,908 - - 2,775 -
Total Operating Expenditures 2,130,8582,242,6882,267,7892,348,2342,444,496
Other Expenditures
Interfund Charges 117,39081,91681,81533,66579,585
Total Other Expenditures 117,39081,91681,81533,66579,585
Total Expenditures 2,248,2472,324,6042,349,6042,381,8992,524,081
Surplus/(Deficit)(204,899)(99,174)(124,174)(82,778)2,354
Ending Fund Balance $102,997$3,823 ($21,177)$20,218$22,573
Personnel by Department
Joint Dispatch 19.7519.6220.0020.0020.00
Total FTE's 19.7519.6220.0020.0020.00
Summary of Revenues, Expenditures and Changes in Fund Balance
FY 2010
Full Time Equivalent
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Village of Glenview 2011 Annual Budget 64
Police SpecialFund
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 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance $73,596$43,952$43,952$43,952$13,406
Budgeted Revenues
Investment Income 188100 100 250100
Other Revenues 5302,0002,000 - -
Total Revenues 7192,1002,100250100
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual - - - 1,426 -
Commodities - - - - -
Other Charges 27,005 25,000 25,000 - -
Capital Outlay 3,357 - 5,796 29,371 13,506
Total Operating Expenditures 30,36325,00030,79630,79613,506
Total Expenditures 30,36325,00030,79630,79613,506
Surplus/(Deficit)(29,644)(22,900)(28,696)(30,546)(13,406)
Ending Fund Balance $43,952$21,052$15,256$13,406($0)
Summary of Revenues, Expenditures and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 65
Foreign Fire Fund
The Foreign Fire Fund was established in 2002 by Ordinance Number 4389. The revenues derived and
accounted for in this fund are restricted for use by direction of the Foreign Fire Insurance 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 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance $274,652$314,762$314,762$314,762$300,462
Budgeted Revenues
Investment Income 8641,150 1,150 700700
Other Revenues 74,31660,00060,00060,00060,000
Total Revenues 75,18061,15061,15060,70060,700
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual 9,373 40,000 75,000 35,00039,300
Commodities 20,816 - - 40,000 20,700
Other Charges 4,880 - - - -
Capital Outlay - - - - -
Total Operating Expenditures 35,06940,00075,00075,00060,000
Total Expenditures 35,06940,00075,00075,00060,000
Surplus/(Deficit)40,11021,150 (13,850)(14,300)700
Ending Fund Balance $314,762$335,912$300,912$300,462$301,162
Summary of Revenues, Expenditures and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 66
Village Permanent Fund
Description
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 dedicatedrevenueto the Village Permanent Fund.
Revenues
The Village Permanent Fund does not anticipate collecting a portion of land sale revenue in 2011. The
revenue it will receive is from investment income and a land lease.
Expenditures
Expenditures planned for fiscal year 2011 includes a $980,391 contribution to the Village of Glenview
Library for 50% of their debt service payment. The Permanent Fund will also transfer $2,469,150 to the
Capital Improvements Fund and $3,324,600 on an as needed basis for Storm Water Task Force projects.
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Village of Glenview 2011 Annual Budget 67
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance $48,122,261$42,312,708$42,312,708$42,312,708$32,733,834
Budgeted Revenues
Charges for Services 156,000 156,000 156,000 156,000 156,000
Intergovernmental - - - - -
Investment Income 523,050513,883 513,883 120,09065,106
Other Revenues 136,719 - - 204,817 -
Total Revenues 815,769669,883669,883480,907221,106
Budgeted Expenditures
Operating Expenditures
Personnel 3,215,448 - - - -
Contractual 11,170 50 50 - -
Commodities - - - - -
Other Charges 97,060 1,484,028 1,484,028 2,484,028 980,391
Capital Outlay - - - - -
Total Operating Expenditures 3,323,679 1,484,078 1,484,078 2,484,028 980,391
Other Expenditures
Interfund Charges 943 - - - -
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 3,300,699 9,284,390 8,522,890 7,575,754 5,793,750
Total Other Expenditures 3,301,642 9,284,390 8,522,890 7,575,754 5,793,750
Total Expenditures 6,625,32210,768,46810,006,96810,059,7826,774,141
Surplus/(Deficit)(5,809,553)(10,098,585)(9,337,085)(9,578,875)(6,553,035)
Ending Fund Balance $42,312,708$32,214,123$32,975,623$32,733,834$26,180,799
Summary of Revenues, Expenditures and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 68
Glen Redevelopment Fund
Description
The Glen Redevelopment Fund is used to account for the resources and expenditures related to
the Village’s administrative operationsof the Glen Tax Incremental Financing (TIF) District.
Revenues
The source of revenue for the Redevelopment Fund is a transfer from the Special Tax Allocation
Fund. The 2011 transfer is $716,329.
Expenditures
Expenditures include 50% of the Capital Projects Administration operating costs. The intent is
for this percentage to decrease each year and eventually be 30% of operating costs until the
retirement of the TIF.
The 2011 Budget integrates a direct charge method to all appropriate funds. Rather than funds
being charged for internal information technology and financial servicesthrough a “charge back”
the appropriate fund and department is charged directly for the service at the time the expense is
incurred. The 2011 Glen Redevelopment Fund budget includes department budgets for Capital
Projects and Administrative Services. The Administrative Services expenditures had previously
been displayed as Interfund Charges, with the direct charge method they are displayed in the
correct cost category, such as Contractual Services or Commodities.
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Village of Glenview 2011 Annual Budget 69
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance $209,499$307,288$307,288$307,288$283,840
Budgeted Revenues
Investment Income 731300 300 1,300300
Other Revenues 7,800 - - 7 -
Transfers In 683,627 628,010 628,010 628,010 716,329
Total Revenues 692,158628,310628,310629,317716,629
Budgeted Expenditures
Operating Expenditures
Personnel 386,295 475,204 475,204 408,689 459,610
Contractual 89,016 176,780 176,780 146,780225,008
Commodities 3,496 9,425 9,425 9,425 8,890
Other Charges - 5,450 5,589 5,589 4,950
Capital Outlay - - - - -
Total Operating Expenditures 478,808666,859666,998570,483698,458
Other Expenditures
Interfund Charges 113,562 80,422 80,283 80,283 17,871
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 2,000 2,000 2,000 2,000 -
Total Other Expenditures 115,562 82,422 82,283 82,283 17,871
Total Expenditures 594,369749,281749,281652,766716,329
Surplus/(Deficit)97,789 (120,971)(120,971)(23,448)300
Ending Fund Balance $307,288$186,318$186,318$283,840$284,140
Summary of Revenues, Expenditures and Changes in Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 70
Glen Caretaker Fund
Description
The Glen Caretaker Fund is used to account for the resources and expenditures related to the
Village’s caretaker role with respect to the Glen Tax Increment Financing (TIF) District. To
meet the goals established by the Village’s Board of Trustees to implementa plan for TIF
District retirement,portions of the Caretaker budget have been moved to the Glenview Water
Fund and Glenview Sanitary Sewer Fund andCorporate Fundover the past several years.
Revenues
The major source of 2011 revenue in the Caretaker Fund is a transfer of $256,761 from the
Special Tax Allocation Fund and the use of existing fund balance.
Expenditures
In accordance with the adopted TIF Retirement Plan, there are specific activities that will remain
in the Caretaker Fund until the retirement of the TIF. Such activities include the parking decks,
natural resources, and Lake Glenview. The maintenance and care of the three main stem roads
are to remain in the Caretaker Fund until they are resurfaced, at which time they will be
transferred to the Corporate Fundfor maintenance. In previous years the Caretaker Fund directly
paid contract expenses for the maintenance of these roadways. The 2011 Budget changes this
methodology and the TIF pays for the maintenance of these roadways through a transfer from the
Special Tax Allocation Fund to the Corporate Fund. This change in methodology will make the
administration of these costs less labor intensive and will allow for more consistency in how the
charge is made.
The 2011 Budget integrates a direct charge method to all appropriate funds. Rather than funds
being charged for internal information technology, financial services and facility maintenance
through a “charge back” the appropriate fund and department is charged directly for the service
at the time the expense isincurred. The 2011 Glen Caretaker Fund budget includes department
budgets for the Public Works, Administrative Services and Capital Projects. These expenditures
had previously been displayed as Interfund Charges, with the direct charge method they are
displayed in the correct cost category, such as Contractual Services or Commodities.
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Village of Glenview 2011 Annual Budget 71
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance ($121,054)$424,513$424,513$424,513$1,046,159
Budgeted Revenues
Investment Income 1,6011,000 1,000 4,0004,000
Transfers In 2,082,206 1,916,612 1,916,612 1,916,612 256,761
Total Revenues 2,083,8071,917,6121,917,6121,920,612260,761
Budgeted Expenditures
Operating Expenditures
Personnel 87,685 109,674 109,674 106,074 104,865
Contractual 938,409 1,218,806 988,514 835,926763,846
Commodities 81,532 122,179 122,179 42,710 103,979
Other Charges - - 230,317 - -
Capital Outlay 200,410 8,750 8,750 19,750 8,750
Total Operating Expenditures 1,308,0361,459,4091,459,4341,004,460981,440
Other Expenditures
Interfund Charges 228,204 366,308 366,283 292,507 25,324
Transfer Out 2,000 2,000 2,000 2,000 -
Total Other Expenditures 230,204 368,308 368,283 294,507 25,324
Total Expenditures 1,538,2401,827,7171,827,7171,298,9671,006,764
Surplus/(Deficit)545,56789,89589,895621,646 (746,003)
Ending Fund Balance $424,513$514,409$514,409$1,046,159$300,156
Personnel by Department
Public Works 1.501.501.501.501.50
Total FTE's 1.501.501.501.501.50
Summary of Revenues, Expenditures and Fund Balance
FY 2010
Full Time Equivalent
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Village of Glenview 2011 Annual Budget 72
Glen Land Sales Fund
Description
The Glen Land Sales Fund is used to account for resources and expenditures related to the sale of
properties in the Glen Tax Increment Financing (TIF)District.
Revenues
It is not anticipated that the resale of a portion of the land purchased willtake placein 2011. The
only expected revenue is for lease fees and interest income.
Expenditures
The 2011 transfer of $1,376,272 will move the cash balance of the fund to the Special Tax
Allocation Fund. The Glen LandSales Fund will be closed during the Fiscal Year 2011 and all
balance sheet items transferred to Special Tax Allocation Fund.
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Village of Glenview 2011 Annual Budget 73
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance $12,703,248$10,053,989$10,053,989$10,053,989$10,070,669
Budgeted Revenues
Charges for Services 14,538 14,180 14,180 14,180 14,180
Investment Income 47,36631,500 31,500 2,5001,000
Other Revenues (373,671) - - - -
Transfers In 1,576,259 700,000 - - -
Total Revenues 1,264,492745,68045,68016,68015,180
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual - - - - -
Commodities - - - - -
Other Charges - 745,391 - - -
Capital Outlay - - - - -
Total Operating Expenditures - 745,391 - - -
Other Expenditures
Interfund Charges 35,261 - - - -
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 3,878,489 - - - 1,376,272
Total Other Expenditures 3,913,751 - - - 1,376,272
Total Expenditures 3,913,751745,391 - - 1,376,272
Surplus/(Deficit)(2,649,259)28945,68016,680 (1,361,092)
Ending Fund Balance $10,053,989$10,054,278$10,099,669$10,070,669$8,709,577
Summary of Revenues, Expenditures and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 74
Special Tax Allocation Fund
Description
The Special Tax Allocation Fund (STAF) is one of the Glen Tax Increment Financing (TIF)
District funds used to account for the revenues and expenditures of the district during its
existence. This fund accounts for the incremental tax revenues and the expenditures associated
with the distributionof Make-Whole Payments to other core jurisdictions whose boundaries are
inside the district. These core jurisdictions consist of the Village of Glenview, School Districts
34 and 225, the Glenview Park District,and the Glenview Public Library. Service fees and
incentive fees associated with the district are also accounted for within the STAF.
Revenues
Revenues of the STAF are generated from incremental property taxes caused by the growth of
the assessed valuation withinthe Glen TIF District. These incremental taxes are to be $26.5
million in 2011. Retirement of the TIF Districtcould take place as early as 2018 but expires in
2021
Expenditures
The 2011 Budget includes transfers to theGlenRedevelopment, Caretakerand Corporate Funds
to provide resources for administrative operations and maintenance activities within the District.
The 2011 Make Whole Payments are projected to be $15.7 million.
A projected fund deficitexistswithin the STAF. Funds used to make current outlays of cash are
provided by an Interfund Loan from the Village’s Permanent Fund. Repayment of the loan, plus
all accrued interest, is scheduled to be made in the last three to four years of the district 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 needarises.
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Village of Glenview 2011 Annual Budget 75
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance $2,228,356$3,630,555$3,630,555$3,630,555$1,343,796
Budgeted Revenues
Taxes 23,897,485 26,500,000 26,500,000 26,500,000 26,500,000
Investment Income 112,30124,000 24,000 65,00020,000
Other Revenues 11,750,991 - - - -
Transfers In 5,133,138 - - - 1,376,272
Total Revenues 40,893,91526,524,00026,524,00026,565,00027,896,272
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual 13,358,010 13,865,681 13,865,681 13,865,68115,733,247
Commodities - - - - -
Other Charges 23,237,876 13,921,456 13,921,456 11,721,456 13,757,338
Capital Outlay
Total Operating Expenditures 36,595,88627,787,13727,787,13725,587,13729,490,585
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 2,895,830 3,244,622 3,264,622 3,264,622 1,915,305
Total Other Expenditures 2,895,830 3,244,622 3,264,622 3,264,622 1,915,305
Total Expenditures 39,491,71731,031,75931,051,75928,851,75931,405,890
Surplus/(Deficit)1,402,198 (4,507,759)(4,527,759)(2,286,759)(3,509,618)
Ending Fund Balance $3,630,555 ($877,204)($897,204)$1,343,796 ($2,165,822)
Summary of Revenues, Expenditures and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 76
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Village of Glenview 2011 Annual Budget 77
VILLAGE OF GLENVIEW
ENTERPRISEFUNDS
Village of Glenview 2011 Annual Budget 78
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 purchasesare 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 wherethe only expense
recognition isinterest on the debt.
For budget purposes, however, spendingrelated to these activities must be accounted for like
those of governmental funds. As such, the expensesaregenerally reported when expended,
irrespective of the long-term use of the underlying asset. Moreover, Village policy requires the
budgeting of all non-capital project funds to be expended in a fiscal year. This leads to a budget
basis of reporting that is not in accordance with generally accepted accounting principals
(GAAP). This “budget basis” results in two types of reporting for Enterprise Funds on the
Village’s financial statements. That basis shows operating budgets that are similar to GAAP and
capital budgets that report in a more traditional governmental display. This display does not
include budgets for depreciation.
Prior to the 2011 budget, departments providing internal services, such as Information
Technology and Facilities Management, would record expenses in their operating budget and
then charge other funds (i.e. enterprise funds) appropriately on a quarterly basis. The Purchase
Order Module was fully implemented in January 2011 and allowsfor Information Technology
and Facilities Management to charge the fund directly at the time purchase.
Prior to the 2011 budget the utility billing and call center functions were part ofthe Public
Works budget. The 2011 budget separates these functions and budgets them within the
Administrative Services Department.
Village of Glenview 2011 Annual Budget 79
Glenview Water & Sanitary Sewer Funds
Description
The Water and Sanitary Sewer Funds are enterprise funds which means the revenues, expenses,
and transfers are accounted for through full accrual accounting. These funds are intended to be
self sufficient through the revenue generated from providingwater and sewer service.
Customers
The Village’s water customer base includes approximately 15,900customers, 1,820 of whom are
in unincorporated Glenview. The sanitary sewer system has approximately 9,700customers, 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 and Sewer Rates
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 2011budget assumes a slight declinein water consumption based on
current trends.
The consumptionrate increase for water is $0.38per 1,000 gallonsfor incorporated areas and
$0.58for unincorporated areas; while the consumption rate increase for sewer is $0.12per 1,000
gallons. The adopted rate increases are:
Glenview Water and Sewer System
QuarterlyFixed Fees
2010 2011
Meter Size WaterSewerWaterSewer
5/8"$6.87$6.87$7.35 $7.35
3/4"$10.31$10.31$11.03 $11.03
1"$17.18$17.18$18.38 $18.38
1 1/2"$34.35$34.35$36.75 $36.75
2"$54.96$54.96$58.80 $58.80
3"$109.92$109.92$117.60 $117.60
4"$171.75$171.75$183.75 $183.75
6"$343.50$343.50$367.50 $367.50
8"$549.60$549.60$588.00 $588.00
Consumption Fees (per 1,000 gallons)
$3.83$1.17$4.21$1.29
*Note: Depending on various conditions of ownership of system component, fees will differ from this
table. Refer to the fee ordinance for special circumstances.
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Village of Glenview 2011 Annual Budget 80
Glenview Water Fund
Expenses
The 2011 Budget aggressively reviewed and reduced expenses in the Water and Sewer Fundsin
an effort to minimize the impact of rate increases on the customer. Expense reductions within
the Water Fund included: reduced personnel costs being directly charged to the fund; eliminated
internal services charges from the Insurance and Risk Fund; eliminated Transfer To the
Corporate Fund; reduced Capital Improvement Plan funding; transferred $882,000 from the
Facility Repair and Replacement Fund to the Water Fund for original overpayment into the fund.
The fund balance policy for both the Water and Sanitary Sewer Funds isto maintain 30 days of
cash on hand. The following cash analysis is new to the 2011 budget. This cash flow differs
from the fund balance statement by separating cash from the net assets. As evident by the cash
flow, the expensereductions were necessary and efforts will continue to be made to bring the
water rates in line with the needs to operate the system.
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Cash 3,495,4332,236,1572,236,1572,236,157(832,600)
Cash Receipts
Receipts from Users 8,319,915 10,937,38510,937,3858,830,8269,558,124
Investment Income 29,054 55,00055,0006,7507,500
Transfer In - - - - 882,000
Total Cash Receipts 8,348,96910,992,38510,992,3858,837,57610,447,624
Non-Capital Cash Outlays
Operating Expenses 7,042,2379,258,7439,258,7447,994,0247,658,429
Interest Expense 89,859 80,99480,99480,99469,685
Principal Payments 280,000 288,400288,400288,400299,600
Transfer Out 1,294,133 682,169682,169682,169488,260
Total Non-Capital Cash Outlays 8,706,22910,310,30610,310,3079,045,5878,515,974
Net Change in Cash (357,260)682,079682,079(208,011)1,931,650
Capital Cash Expenses
Capitalized 902,016 2,860,746 2,860,746 2,860,746 1,892,316
Capital Cash Expenses 902,0162,860,7462,860,7462,860,7461,892,316
Net Change in Cash (1,259,276)(2,178,667)(2,178,668)(3,068,757)39,334
Ending Cash Balance 2,236,15757,49057,490(832,600)(793,266)
* 2009 Beginning Cash Balance includes investments and is net of liabilities
FY 2010
Glenview Water Fund Cash Analysis
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Village of Glenview 2011 Annual Budget 81
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Net Assets $34,648,984$34,111,029$34,111,029$34,111,029$34,191,419
Budgeted Revenues
Licenses and Permits 114,293 95,000 95,000 130,000 110,000
Charges for Services 8,133,21710,726,93010,726,9308,565,8269,333,124
Investment Income 29,05355,00055,0006,7507,500
Other Revenues 129,423115,455115,455135,000115,000
Transfers In - - - - 882,000
Total Revenues 8,405,98610,992,38510,992,3858,837,57610,447,624
Budgeted Expenses
Operating Expenses
Personnel 1,494,2651,925,3351,914,3631,592,1791,612,457
Contractual 3,612,0064,443,8604,443,8603,755,3724,572,276
Commodities 343,547523,390523,390523,046831,060
Other Charges 366,364 382,144 395,620 395,916 382,335
Capital Outlay 5,610 5,835 5,835 5,835 5,835
Total Operating Expenses 5,821,7927,280,5637,283,0676,272,3487,403,962
Other Expenses
Interfund Charges 823,384 1,121,540 1,119,036 1,119,036 342,740
Capital Projects 1,247,812 4,086,780 4,086,780 3,832,780 2,173,328
Special Service Areas - - - - -
Depreciation 1,022,077 - - - -
Transfer Out 1,210,892 682,169 682,169 682,169 488,260
Total Other Expenses 4,304,1645,890,4895,887,9855,633,9853,004,328
Budgeted Non Expensed Items
Debt (280,000) (288,400) (288,400) (288,400) (299,600)
Capitalized Assets (902,016) (2,860,746) (2,860,746) (2,860,746) (1,892,316)
Total Non Expensed Items (1,182,016) (3,149,146) (3,149,146) (3,149,146) (2,191,916)
Total Expenses 8,943,94010,021,90610,021,9068,757,1878,216,373
Surplus/(Deficit)(537,955)970,479970,47980,3892,231,251
Ending Net Assets $34,111,029$35,081,508$35,081,508$34,191,419$36,422,669
Summary of Revenues, Expenses and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 82
Glenview Sanitary Fund
Expenses
The 2011 Budget aggressively reviewed and reduced expensein the Water and Sewer Funds, in
an effort to minimize the impact on the customer. Expensereductions within the Sanitary Sewer
Fund were not as drastic as those madein the Water Fund because the fund has been able to
maintain their minimum cash balance of 30 days of operating. The 2011 Budget includes a
transfer of $2,300,000 for sanitary and storm sewer projects, the transfer will occur on an as
needed basis and will not be used to support daily operations
The fund balance policy for both the Water and Sanitary Sewer Funds isto maintain 30 days of
cash on hand. The following cash analysis is new to the 2011 budget. This cash flow differs
from the fund balance statement by separating cash fromthe net assets.
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Cash Balance 1,539,9791,179,8001,179,8001,179,800476,557
Cash Receipts
Receipts from Users 1,819,148 2,136,8452,136,8452,106,4372,452,956
Investment Income 21,735 20,70020,7004,7004,200
Transfer In 2,553 - - - 2,300,000
Total Cash Receipts 1,843,4362,157,5452,157,5452,111,1374,757,156
Non-Capital Cash Outlays
Operating Expenses 986,825799,5841,135,9061,141,8081,780,792
Interest Expense 70,604 63,63863,63854,75354,753
Principal Payments 220,000 226,600226,600235,400235,400
Transfer Out 52,45852,45852,45856,565
Total Non-Capital Cash Outlays 1,277,4291,142,2801,478,6021,484,4192,127,510
Net Change in Cash 566,0071,015,265678,943626,7182,629,646
Capital Cash Expenses
Capitalized 926,1861,329,9611,329,9611,329,9612,624,540
Capital Cash Expenses 926,1861,329,9611,329,9611,329,9612,624,540
Net Change in Cash (360,179)(314,696)(651,018)(703,243)5,106
Ending Cash Balance 1,179,800865,104528,782476,557481,663
* 2009 Beginning Cash Balance includes investments and is net of liabilities
FY 2010
Sanitary Sewer Fund Cash Analysis Gl
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Village of Glenview 2011 Annual Budget 83
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Net Assets$13,348,223$13,951,375$13,951,375$13,951,375$14,804,693
Budgeted Revenues
Licenses and Permits 25,790 12,000 12,000 9,500 10,000
Charges for Services 1,822,879 2,114,845 2,114,845 2,096,937 2,442,956
Investment Income 21,73520,70020,7004,7004,200
Other Revenues 2,18010,00010,000 - -
Transfers In - - - - 2,300,000
Total Revenues 1,872,5832,157,5452,157,5452,111,1374,757,156
Budgeted Expenses
Operating Expenses
Personnel 363,536408,731406,150329,592427,121
Contractual 21,39528,84434,925118,37788,071
Commodities 24,37430,70127,20126,34631,346
Other Charges 1,216,668 290,238 290,680 290,458 290,373
Capital Outlay - - - - -
Total Operating Expenses 1,625,973758,514758,956764,773836,911
Other Expenses
Interfund Charges 114,916 97,646 97,204 97,204 109,231
Capital Projects 293,391 1,563,623 1,899,945 1,899,945 3,749,343
Special Service Areas - - - - -
Depreciation 350,320 - - - -
Transfer Out 31,017 52,458 52,458 52,458 56,565
Total Other Expenses 789,6441,713,7272,049,6072,049,6073,915,139
Expenditure Subtotal 2,415,6172,472,2412,808,5632,814,3804,752,050
Budgeted Non Expensed Items
Debt (220,000) (226,600) (226,600) (226,600) (235,400)
Capitalized Assets (926,186) (1,329,962) (1,329,962) (1,329,962) (2,624,540)
Total Non Expensed Items (1,146,186) (1,556,562) (1,556,562) (1,556,562) (2,859,940)
Total Expenses 1,269,431915,6801,252,0021,257,8191,892,110
Surplus/(Deficit)603,1521,241,866905,544853,3182,865,046
Ending Net Assets $13,951,375$15,193,241$14,856,919$14,804,693$17,669,739
Summary of Revenues, Expenses and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 84
Wholesale Water Fund
The Wholesale Water Fund was established to account for the operations associated with the
purchase of water from the Village of Wilmette for sale to other water systems. The Village of
Glenview is in essence a pass-through provider of Lake Michigan water. The major cost of
operations of this fund is the cost of the water Glenviewpurchases and the transmission costs.
Revenues are derived from contracts with the water systems that purchase the water from
Glenview. Anticipated revenues in excess of expensesare used as transfers to other funds to
provide resources for Village-wide capital improvements are given to the Corporate Fund as a
return on investment for the operations of the system.
The following cash analysis is new to the 2011 budget. This cash flow differs from the fund
balance statement by separating cash from the netassets.
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Cash Balance 2,232,551231,201231,201231,201409,311
Cash Receipts
Receipts from Users1,734,023 1,829,0341,829,0341,988,9482,054,583
Investment Income 5,252 5,8005,8002,0001,600
Transfer In - - - - -
Total Cash Receipts 1,739,2751,834,8341,834,8341,990,9482,056,183
Non-Capital Cash Outlays
Operating Expenses 1,000,7841,674,0361,674,0361,578,6861,837,472
Interest Expense 31,312 24,15224,15224,15216,802
Principal Payments 205,000 210,000210,000210,000220,000
Transfer Out 2,503,529- - - -
Total Non-Capital Cash Outlays 3,740,6251,908,1881,908,1881,812,8382,074,274
Net Change in Cash (2,001,350)(73,354)(73,354)178,110(18,091)
Capital Cash Expenses
Capitalized - - - - -
Capital Cash Expenses - - - - -
Net Change in Cash (2,001,350)(73,354)(73,354)178,110(18,091)
Ending Cash Balance $231,201$157,847$157,847$409,311$391,220
* 2009 Beginning Cash Balance includes investments and is net of liabilities
Wholesale Water Fund Cash Analysis
FY 2010
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Village of Glenview 2011 Annual Budget 85
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Net Assets $3,183,970$1,396,635$1,396,635$1,396,635$1,784,745
Budgeted Revenues
Charges for Services 1,781,4711,829,0341,829,0341,988,9482,054,583
Investment Income 5,2515,8005,8002,0001,600
Other Revenues 1,024 - - - -
Transfers In - - - - -
Total Revenues 1,787,7471,834,8341,834,8341,990,9482,056,183
Budgeted Expenses
Operating Expenses
Personnel 21,80143,57543,45054,24076,826
Contractual 939,410991,313991,438915,418964,862
Commodities 2,1161,9351,9351,13516,935
Other Charges 303,676 234,752 234,752 234,752 237,202
Capital Outlay - - - - -
Total Operating Expenses 1,267,0021,271,5751,271,5751,205,5451,295,824
Other Expenses
Interfund Charges 12,810 66,023 66,023 36,703 25,790
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 2,500,270 570,590 570,590 570,590 752,660
Total Other Expenses 2,513,080636,613636,613607,293778,450
Expenditure Subtotal 3,780,0821,908,1881,908,1881,812,8382,074,274
Budgeted Non Expensed Items
Debt (205,000) (210,000) (210,000) (210,000) (220,000)
Capitalized Assets - - - - -
Total Non Expensed Items (205,000) (210,000) (210,000) (210,000) (220,000)
Total Expenses 3,575,082 1,698,188 1,698,188 1,602,838 1,854,274
Surplus/(Deficit)(1,787,335)136,646136,646388,110201,909
Ending Net Assets $1,396,635$1,533,281$1,533,281$1,784,745$1,986,653
Summary of Revenues, Expenses and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 86
CommuterParkingFund
The Village maintains commuter parking lots and related facilities at both METRA stations
located in the Village, downtown and in the Glen. Revenues of the Fund consist mainly of
parking fees. The Village offers a daily parking fee of $2.00 per day. METRA allows the sale of
a limited number of parking permits. Permits cost $300 annually for Glenview residents and
$400 annually for non-residents. Permits may be purchased in six month incrementsannually.
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 train
station has a total of 500 annual parking permit spaces and 500 daily fee spaces.
The following cash analysis is new to the 2011 budget. This cash flow differs from the fund
balance statement by separating cash fromthe net assets.
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Cash Balance 270,744462,665462,665462,665497,800
Cash Receipts
Receipts from Users 634,117 509,268509,268500,313496,600
Investment Income 704 1,6001,600250250
Transfer In - - - - -
Total Cash Receipts 634,821510,868510,868500,563496,850
Non-Capital Cash Outlays
Operating Expenses 442,900567,005567,005465,428386,451
Interest Expense - - - - -
Principal Payments - - - - -
Transfer Out - - - - -
Total Non-Capital Cash Outlays 442,900567,005567,005465,428386,451
Net Change in Cash 191,921(56,137)(56,137)35,135110,399
Capital Cash Expenses
Capitalized - - - - -
Capital Cash Expenses - - - - -
Net Change in Cash 191,921(56,137)(56,137)35,135110,399
Ending Cash Balance 462,665406,528406,528497,800608,199
* 2009 Beginning Cash Balance includes investments and is net of liabilities
Commuter Parking Fund Cash Analysis
FY 2010
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Village of Glenview 2011 Annual Budget 87
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Net Assets $1,695,347$1,854,813$1,854,813$1,854,813$1,889,948
Budgeted Revenues
Fines and Forfeits 3,81715,00015,000400 -
Charges for Services 529,885494,268494,268499,913496,600
Investment Income 7041,6001,600250250
Transfers In 150,000 - - - -
Total Revenues 684,407510,868510,868500,563496,850
Budgeted Expense
Operating Expense
Personnel 17,212 - - - -
Contractual 142,883229,926204,961208,496304,372
Commodities 49,055100,966100,96620,82254,522
Other Charges 43,744 - 24,968 - -
Capital Outlay 110,819 3,500 3,500 3,500 4,000
Total Operating Expenses 363,713334,392334,395232,818362,894
Other Expenses
Interfund Charges 113,228 184,613 184,610 184,610 7,557
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 48,000 48,000 48,000 48,000 16,000
Expense Subtotal 161,228232,613232,610232,61023,557
Budgeted Non Expensed Items
Debt - - - - -
Capitalized Assets - - - - -
Total Non Expensed Items - - - - -
Total Expenses 524,941567,005567,005465,428386,451
Surplus/(Deficit)159,466 (56,137)(56,137)35,135110,399
Ending Net Assets $1,854,813$1,798,676$1,798,676$1,889,948$2,000,347
Summary of Revenues, Expenses and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 88
North Maine Water and SewerFund
The Village of Glenview purchased the North Maine Water and Sewer “System”in September
1997. The system was purchased for approximately $7 million with the issuance of debt. One of
the primary reasons for the purchase ofthe system was to generate a reasonable return for the
Village based on its initial investment. Though the Village must raise rates to meet the annual
cash requirements of the North Maine system, it is able to maintain control of costs with a more
modest increase than it is believed would be required by a private operator.
The service area of the System is primarily unincorporated Cook County, but it does serve small
portions of Niles, Park Ridge and Des Plaines. The System has approximately 4,900 customers
who purchase approximately 1 billion gallons of water per year.
The System is supplied water by the City of Chicago via the Village of Niles and, pursuant to the
30-year provisions of the water supply contract between Niles and the System (effectivethrough
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. The primary reason the fees for this System are higher than fees for
the Glenview water and sanitary systems is that the cost of water from Niles, which originates
in Chicago,is approximately 3.5 times higher than the cost of water from the Village of
Wilmette. Because of the water contract that existed when the System was purchased, this can
not be changed.
Customers in the North Maine System are billed monthly with alternate bills being estimated
versus being generated from meter readings. An annual analysis of cash requirements is
performed to determine whether rates will needto be adjusted to operate the System on a pay-as-
you-go basis.
Annually, staff updates the System’s rate model assumptions. For both water and sewer, the
fixed rate is recommended to be increased by 7.00% or $0.16per month (5/8” meter charge).
The consumption rate increase for water is recommended to be 12.00% or $1.00per 1,000
gallons. The consumption rate increase for sewer is recommended to be 12.00% or $0.11per
1,000 gallons. The resultingrates are:
North Maine System
Monthly Fixed Fees
2010 2011
Meter Size Water SewerWater Sewer
5/8"$2.29$2.29$2.45$2.45
3/4"$3.44$3.44$3.68$3.68
1"$5.73$5.73$6.13$6.13
1 1/2"$11.45$11.45$12.25$12.25
2"$18.32$18.32$19.60$19.60
3"$36.64$36.64$39.20$39.20
4"$57.25$57.25$61.25$61.25
6"$114.50$114.50$122.50$122.50
8"$183.20$183.20$196.00$196.00
Consumption Fees (per 1,000 gallons)
$8.30 $0.91 $9.30$1.02
*Note: Depending on various conditions of ownership of system component, fees will differ from this
table. Refer to the fee ordinance for special circumstances.
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Village of Glenview 2011 Annual Budget 89
Expenses
The 2011 Budget aggressively reviewed and reduced expenditures in the North Maine Water and
Sewer Fund, in an effort to minimize the impact on the customer. Expense reductions within the
North Maine Fund included: reduced personnel costs being directly charged to the Fund;
eliminated internal services charges from the Insurance and Risk Fund; eliminated Transfer To
the Corporate Fund; and reduced Capital Improvement Plan funding.
The fund balance policy for the North Maine Fund is to maintain 30 days of cash on hand. The
following cash analysis is new to the 2011 budget. This cash flow differs from the fund balance
statement because cash is separated from the net assets. As evident by the cash flow, the
expensereductions were necessary and efforts will continue to be made to bring the water rates
in line with the needs to operate the system.
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Cash Balance 863,921626,856626,856626,856(392,760)
Cash Receipts
Receipts from Users7,148,369 8,568,5468,568,5467,425,3568,052,563
Investment Income 3,604 11,50011,5004,2003,150
Transfer In - - - - -
Total Cash Receipts 7,151,9738,580,0468,580,0467,429,5568,055,713
Non-Capital Cash Outlays
Operating Expenses 5,646,667 6,522,4966,605,1966,820,2097,206,980
Interest Expense 275,271 249,907249,907249,907222,496
Principal Payments 681,265 712,233712,233576,281135,000
Transfer Out 785,835 802,775802,775802,7750
Total Non-Capital Cash Outlays 7,389,0388,287,4118,370,1118,449,1727,564,476
Net Change in Cash (237,065)292,635209,935(1,019,616)491,237
Capital Cash Expenses
Capitalized - - - - -
Capital Cash Expenses - - - - -
Net Change in Cash (237,065)292,635209,935(1,019,616)491,237
Ending Cash Balance 626,856919,491836,791(392,760)98,477
* 2009 Beginning Cash Balance includes investments and is net of liabilities
FY 2010
North Maine Water and Sewer Fund Cash Analysis
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Village of Glenview 2011 Annual Budget 90
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Net Assets$1,084,408$1,752,504$1,752,504$1,752,504$1,445,122
Budgeted Revenues
Licenses and Permits 704 2,500 2,500 - -
Charges for Services 7,095,964 8,475,046 8,475,046 7,324,356 7,946,563
Investment Income 3,60711,50011,5004,2003,150
Other Revenues 109,51891,00091,000101,000 106,000
Transfers In - - - - -
Total Revenues 7,209,7938,580,0468,580,0467,429,5568,055,713
Budgeted Expenses
Operating Expenses
Personnel 513,898637,458681,973847,603847,180
Contractual 4,359,3855,003,2164,976,1054,973,5155,648,305
Commodities 125,112157,125157,125155,895269,375
Other Charges 979,503 1,095,692 1,128,798 996,046 497,619
Capital Outlay 15 1,200 1,200 1,230 1,200
Total Operating Expenses 5,977,9146,894,6916,945,2016,974,2897,263,678
Other Expenses
Interfund Charges 187,395 189,945 189,435 189,408 70,737
Capital Projects 132,231 400,000 482,700 482,700 230,061
Depreciation 165,940 - - - -
Transfer Out 759,480 802,775 802,775 802,775 -
Total Other Expenses 1,245,0461,392,7201,474,9101,474,883300,798
Expenditure Subtotal 7,222,9608,287,4118,420,1118,449,1727,564,476
Budgeted Non Expensed Items
Debt (681,263) (845,185) (845,185) (712,233) (274,523)
Capitalized Assets - - - - -
Total Non Expensed Items (681,263) (845,185) (845,185) (712,233) (274,523)
Total Expenses 6,541,697 7,442,226 7,574,926 7,736,938 7,289,953
Surplus/(Deficit)668,0961,137,8201,005,120 (307,382)765,760
Ending Net Assets $1,752,504$2,890,324$2,757,624$1,445,122$2,210,881
Summary of Revenues, Expenses and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 91
VILLAGE OF GLENVIEW
INTERNAL SERVICEFUNDS
Village of Glenview 2011 Annual Budget 92
Municipal Equipment RepairFund(MERF)
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 Replacement Fund
(MERF) to account for the cost of labor and equipment in the maintenance and repair of vehicles
and equipment.
The Fleet Servicesstaff 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
The Maintenance Equipment Replacement Fund is funded through charges for services for the
maintenance and repair of vehicles and equipment. The Fleet Services Division bills
participating departments on a monthly basis for services rendered. These charges include an
administration fee, labor, fuel, parts, and outside repairs. The service charges are designated to
cover the Fleet Services Division operating costs.
The Fund also receives revenue from other agencies that use its servicesand fuel.These outside
agencies include the Village of Golf Police Department, Village of Glenview Park District, and
School District #34.
Expenditures
The largest expenseof the Fund, and one that has been growing over the past couple of years, is
the cost of fuel. The Village plans to phase out older and inefficient vehicles and replace them
with more fuel efficient vehicles. Professional services constitute the next largest use of non-
personnel expensesin the Fund. Professional services include some vehicles maintenance that
cannot be performed in house, and specialty services such as car washing and vehicle painting.
Fund Balance
The charges for services rendered through MERF will cover the operating expenses of the Fleet
Services Division. The MERF fund balance is to be managed to a zero 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’ expense. In
the event the fund balance drops below the zero fund balance policy, a plan is to be put in place
to return the fund balance to the zerobalance within a reasonable timeframe.
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Village of Glenview 2011 Annual Budget 93
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance$1,072,781$1,025,909$1,025,909$1,025,909$252,043
Budgeted Revenues
Fines and Forfeits 11,271 - - - -
Charges for Services 1,441,5431,050,6541,050,6541,385,2401,536,196
Investment Income 1,416 - - 1,9751,600
Other Revenues 121,547150,000150,000135,000132,598
Transfers In - - - - -
Total Revenues 1,575,7771,200,6541,200,6541,522,2151,670,394
Budgeted Expenditures
Operating Expenditures
Personnel 586,743456,531456,531520,691519,582
Contractual 195,615137,354137,354192,879199,020
Commodities 280,741851,870851,870792,827867,075
Other Charges 345,637 8,755 9,791 9,791 8,755
Capital Outlay 7,782 - - - -
Total Operating Expenditures 1,416,5181,454,5111,455,5471,516,1881,594,432
Other Expenditures
Interfund Charges 44,549 80,929 79,893 79,893 73,936
Transfer Out 161,582 1,016,906 1,016,906 700,000 -
Total Other Expenditures 206,1311,097,8351,096,799779,89373,936
Total Expenditures 1,622,6492,552,3462,552,3462,296,0811,668,368
Surplus/(Deficit)(46,872)(1,351,692)(1,351,692)(773,866)2,026
Ending Fund Balance $1,025,909 ($325,783)($325,783)$252,043$254,069
Summary of Revenues, Expenditures and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 94
Capital Equipment ReplacementFund(CERF)
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 established a Capital Equipment Replacement Fund (“CERF”) to
account 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 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 arebudgeted by department. CERF Charges for Services will be expensed in the
department operating budget and recorded as revenue in CERF as Charges for Services.
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 Servicesin previous years.
Fund Balance
CERF will maintain a fund balance target of 50% 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. The 2011 Budget reduced the fund balance
target to 40%, which is still sufficient to meet annual vehicle and equipment replacement needs
for the next five years. This change in policy reduced Corporate Fund expenditures by
approximately $127K and village wide expenditures by over $160K.
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Village of Glenview 2011 Annual Budget 95
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Net Assets $4,664,700$3,817,543$3,817,543$3,817,543$4,431,084
Budgeted Revenues
Charges for Services 712,1261,316,1901,286,1901,286,1901,613,515
Investment Income 237,669113,250 113,250 75,10050,000
Other Revenues 84,095120,000120,000120,000179,000
Transfers In 161,582 1,016,906 1,046,906 700,000 -
Total Revenues 1,195,4722,566,3462,566,3462,181,2901,842,515
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual 520,641 - - 129 -
Commodities 166,724229,000229,0006,393201,260
Other Charges - - 30,000 - -
Capital Outlay 1,355,264 1,591,227 1,561,227 1,561,227 1,656,012
Total Operating Expenditures 2,042,6291,820,2271,820,2271,567,7491,857,272
Other Expenditures
Interfund Charges - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 2,042,6291,820,2271,820,2271,567,7491,857,272
Surplus/(Deficit)(847,157)746,119746,119613,541 (14,757)
Ending Net Assets $3,817,543$4,563,662$4,563,662$4,431,084$4,416,327
Summary of Revenues, Expenditures and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 96
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 RiskFund accounts for the financial activity of the Village’s employee benefits
program andrisk management. These programs are subdivisions of Human Resources. In 2010
the Risk Fund and Insurance Fund were combined due to the ability totrack activities by
subdivision and GASB recommendations to reduce the number of Funds.
Revenues
The primary revenue of the fund are Charges for Services to other departments and funds for
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 RiskFund
Balance does subsidize reduced revenues in the 2011 budget due to a decrease in charges to the
Corporate, Glenview Water and North Maine Funds.
Expenditures
The primary expenditures of the fund are health insurance, property casualty claims, workers
comp claims and a non cash expense for incurred but not reported claims. This non-cash
adjustment increases the liability for incurred but not reported claims based on an actuary study.
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Village of Glenview 2011 Annual Budget 97
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance$6,350,681$6,476,424$6,476,424$6,476,424$5,141,481
Budgeted Revenues
Charges for Services 7,140,2216,941,6616,915,5296,681,6057,358,422
Investment Income 926,18121,000 21,000 75,29519,500
Other Revenues 442 - 26,132 - -
Transfers In 100,000 3,851,212 3,851,212 26,132 -
Total Revenues 8,166,84410,813,87310,813,8736,783,0327,377,922
Budgeted Expenditures
Operating Expenditures
Personnel 334,613216,380216,380219,827402,150
Contractual 7,604,4447,220,0067,220,0067,806,2187,917,203
Commodities 019,00019,000 0 0
Other Charges 2,044 1,000 1,000 91,930 15,000
Capital Outlay
Total Operating Expenditures 7,941,1017,456,3867,456,3868,117,9758,334,353
Other Expenditures
Interfund Charges - - - - -
Transfer Out 100,000 3,851,212 3,851,212 - -
Total Other Expenditures 100,0003,851,2123,851,212 - -
Total Expenditures 8,041,10111,307,59811,307,5988,117,9758,334,353
Surplus/(Deficit)125,743 (493,725)(493,725)(1,334,943)(956,431)
Ending Fund Balance $6,476,424$5,982,699$5,982,699$5,141,481$4,185,050
Summary of Revenues, Expenditures and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 98
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 building.
The original fund balance was the result of atransfer from the Capital Equipment Replacement
Fund (CERF). There is currently not anongoing funding source for this fund.
Revenues
The funding sources, other than fund balance, include grant proceeds, investment income and
transfers from the enterprise funds for their specific projects.
Expenditures
Expenditures are solely for the repair of existing Village facilities. The 2011 Budget includes a
transfer of $882,000to the Glenview Water Fund; this is to repay the Fund for repairs that were
not completed and to repay a portion of their initial investment in the FRRF.
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Village of Glenview 2011 Annual Budget 99
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance$8,654,560$7,371,231$7,371,231$7,371,231$6,894,325
Budgeted Revenues
Charges for Services - - - - 7,000
Intergovernmental - 275,000 275,000 - 275,000
Investment Income 178,555 120,500 120,500 72,034 65,000
Transfers In 946,000 432,060 432,060 432,060 536,300
Total Revenues 1,124,555827,560827,560504,094883,300
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual 13,207 - - - -
Commodities - - - - -
Other Charges - - - - -
Capital Outlay 2,394,677 2,138,000 2,138,000 981,000 1,698,000
Total Operating Expenditures 2,407,8842,138,0002,138,000981,0001,698,000
Other Expenditures
Interfund Charges - - - - -
Transfer Out - - - - 882,000
Total Other Expenditures - - - - 882,000
Total Expenditures 2,407,8842,138,0002,138,000981,0002,580,000
Surplus/(Deficit)(1,283,329)(1,310,440)(1,310,440)(476,906)(1,696,700)
Ending Fund Balance $7,371,231$6,060,791$6,060,791$6,894,325$5,197,625
Summary of Revenues, Expenditures and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 100
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Village of Glenview 2011 Annual Budget 101
VILLAGE OF GLENVIEW
TRUST AND AGENCYFUNDS
Village of Glenview 2011 Annual Budget 102
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Village of Glenview 2011 Annual Budget 103
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.
1.Pension Trust Funds –used to report resources that are required to be held in trust for the
members and beneficiaries of defined contribution plans, other post employment benefit
plans, or other employee benefit plans
Police Pension Fund
Firefighters’ Pension Fund
2.Escrow Funds –deposits held by the government as surety that contractors complete
work imposed upon them by the government
Escrow Deposit Fund
3.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
Special Service Area Bond Fund
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Village of Glenview 2011 Annual Budget 104
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 appointedby the Village’s President, one
elected pension beneficiary and two elected police. 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 levelsand 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 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Net Assets$42,215,945$45,594,977$45,594,977$45,594,977$50,417,467
Budgeted Revenues
Investment Income 3,525,622389,587 389,587 4,622,7054,724,750
Other Revenues 743,809 652,269 652,269 652,269 625,373
Transfers In 1,169,717 1,758,051 1,758,051 1,758,051 1,720,924
Total Revenues 5,439,1482,799,9072,799,9077,033,0257,071,047
Budgeted Expenditures
Operating Expenditures
Personnel 1,973,469 2,000,955 2,153,035 2,100,501 2,192,450
Contractual 86,646 57,500 57,500 110,034 115,536
Commodities - - - - -
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures 2,060,1152,058,4552,210,5352,210,5352,307,986
Total Expenditures 2,060,1152,058,4552,210,5352,210,5352,307,986
Surplus/(Deficit)3,379,032741,452589,3724,822,490 4,763,061
Ending Net Assets $45,594,977$46,336,429$46,184,349$50,417,467$55,180,528
Summary of Revenues, Expenditures and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 105
Firefighters’ Pension Fund
The Village’s firefighters participate in the Firefighters’ Pension Employees Retirement System
(FPERS). The FPERS functions for the benefit of these employees and is governed by a nine-
member pension board consisting of the Village’s President, Treasurer, Clerk, Attorney and Fire
Chief; one elected pension beneficiary; and three elected fire employees. The Village and the
FPERS participants are obligated to fund all FPERS costs based upon actuarial valuations. The
State of Illinois is authorized to establish benefit levels and the Village is authorized to approve
the actuarial assumptions used in the determination of contribution levels. Although it possesses
many of the characteristics of a legally separate government, the FPERS is reported as if it were
part of the Village for budgetary purposes because of the Village’s fiduciary responsibility to the
Pension.
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Net Assets$44,062,172$47,149,243$47,149,243$47,149,243$49,840,038
Budgeted Revenues
Investment Income 3,954,231118,485 118,485 3,429,4683,438,640
Other Revenues 674,888 623,016 623,016 623,016 666,518
Transfers In 1,985,871 2,481,395 2,481,395 2,481,395 2,766,952
Total Revenues 6,614,9903,222,8963,222,8966,533,8796,872,110
Budgeted Expenditures
Operating Expenditures
Personnel 3,414,653 3,457,307 3,731,084 3,722,851 3,829,457
Contractual 113,266 112,000 112,000 120,233 121,000
Commodities - - - - -
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures 3,527,9193,569,3073,843,0843,843,0843,950,457
Total Expenditures 3,527,9193,569,3073,843,0843,843,0843,950,457
Surplus/(Deficit)3,087,071 (346,411)(620,188)2,690,795 2,921,653
Ending Net Assets $47,149,243$46,802,832$46,529,055$49,840,038$52,761,691
Summary of Revenues, Expenditures and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 106
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 remains in the 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 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Due to Others ($13,453)$24,655$24,655$24,655$0
Budgeted Revenues
Investment Income 86,15167,344 67,344 50,00050,000
Other Revenues - - - - -
Transfers In - - - - -
Total Revenues 86,15167,34467,34450,00050,000
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual 4,292 - - - -
Commodities - - - - -
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures 4,292 - - - -
Other Expenditures
Interfund Charges - - - - -
Transfer Out 43,750 61,000 61,000 74,655 50,000
Total Other Expenditures 43,750 61,000 61,000 74,655 50,000
Total Expenditures 48,04261,00061,00074,65550,000
Surplus/(Deficit)38,1096,3446,344 (24,655)-
Ending Due to Others 24,65530,99930,999 - -
Summary of Revenues, Expenditures and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 107
Special Service Area Bond Fund
Special Service Area (SSA) bonds are not obligations of the Village because they are secured by
the levy of special service on the real property within thespecial 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 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Due to Others $18,391$49,789$49,789$49,789$53,290
Budgeted Revenues
Taxes 137,174 41,905 68,471 83,000 96,109
Charges for Services - - - 15,849 -
Investment Income 154170 170 815100
Transfers In 15,362 - - - -
Total Revenues 152,69042,075 68,64199,66496,209
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual - - - - -
Commodities - - - - -
Other Charges 121,293 91,479 111,085 96,162 97,669
Capital Outlay - - - - -
Total Operating Expenditures 121,293 91,479 111,085 96,162 97,669
Total Expenditures 121,29391,479 111,08596,16297,669
Surplus/(Deficit)31,398(49,404) (42,444)3,501 (1,460)
Ending Due to Others $49,789$385$7,344$53,290$51,829
Summary of Revenues, Expenditures and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 108
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Village of Glenview 2011 Annual Budget 109
VILLAGE OF GLENVIEW
CAPITAL PROJECTFUNDS
Village of Glenview 2011 Annual Budget 110
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.
The Corporate supported Capital Projects Fund contributes 4.77% or $7,686,361 to the Village
of Glenview’s total $160,897,277 budget.
The 2006A Project Bond Fund’s only expense is a transfer to support the Glen Capital Projects
Fund.
The Tax Increment Financing supports the Glen Capital Projects Fund, which contributes 3.36%
or $5,850,370 to the Village of Glenview’s total $160,897,277 budget.
Village of Glenview 2011 Annual Budget 111
Capital Projects Fund
FY 2009 FY 2011
Actual Original Revised Projected Budget
Unrestricted Fund Balance $1,749,952$500,744$500,744$500,744$398,332
Budgeted Revenues
Intergovernmental 1,234,281 3,312,460 4,312,460 1,631,923 2,014,142
Investment Income 7,27818,000 18,000 4,3001,500
Other Revenues 568,505 - - 494,331 33,500
Transfers In 4,247,121 12,361,936 12,739,170 11,667,034 5,243,030
Total Revenues 6,057,18415,692,396 17,069,63013,797,5887,292,172
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual - - - - -
Commodities - - - - -
Other Charges 66,790 - 125,000 - 24,557
Capital Outlay - - - - -
Total Operating Expenditures 66,790 - 125,000 - 24,557
Other Expenditures
Interfund Charges - - - - -
Capital Projects 7,239,603 15,674,396 17,033,205 13,900,000 7,661,804
Special Service Areas - - - - -
Transfer Out - - - - -
Total Other Expenditures 7,239,603 15,674,396 17,033,205 13,900,000 7,661,804
Total Expenditures 7,306,39215,674,396 17,158,20513,900,0007,686,361
Surplus/(Deficit)(1,249,208)18,000 (88,575)(102,412)(394,189)
Ending Fund Balance $500,744$518,744$412,169$398,332$4,143
Summary of Revenues, Expenses and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 112
The Glen Capital Projects Fund
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance $1,905,938$1,976,389$1,976,389$1,976,389$59,387
Budgeted Revenues
Intergovernmental 33,103 1,815,275 1,815,275 (13,168) 250,000
Investment Income 1,896 - - 5,200 -
Other Revenues - - - - -
Transfers In 187,855 4,043,760 4,043,760 3,200,000 2,800,185
Total Revenues 222,8545,859,035 5,859,0353,192,0323,050,185
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual 890 - - - -
Commodities - - - - -
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures 890 - - - -
Other Expenditures
Interfund Charges - - - - -
Capital Projects 151,513 5,859,034 5,859,034 5,109,034 3,050,185
Special Service Areas - - - - -
Transfer Out - - - - -
Total Other Expenditures 151,513 5,859,034 5,859,034 5,109,034 3,050,185
Total Expenditures 152,4035,859,034 5,859,0345,109,0343,050,185
Surplus/(Deficit)70,451 1 1 (1,917,002)0
Ending Fund Balance $1,976,389$1,976,390$1,976,390$59,387$59,387
Summary of Revenues, Expenses and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 113
2006A ProjectFund
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance $9,209,056$9,118,652$9,118,652$9,118,652$5,945,659
Budgeted Revenues
Investment Income 97,47320,000 20,000 27,0075,000
Other Revenues - - - - -
Transfers In - - - - -
Total Revenues 97,47320,000 20,00027,0075,000
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual - - - - -
Commodities - - - - -
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures - - - - -
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 187,877 4,043,760 7,043,760 3,200,000 2,800,185
Total Other Expenditures 187,877 4,043,760 7,043,760 3,200,000 2,800,185
Total Expenditures 187,8774,043,760 7,043,7603,200,0002,800,185
Surplus/(Deficit)(90,404)(4,023,760)(7,023,760)(3,172,993)(2,795,185)
Ending Fund Balance $9,118,652$5,094,892$2,094,892$5,945,659$3,150,474
Summary of Revenues, Expenses and Fund Balance
FY 2010
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Village of Glenview 2011 Annual Budget 114
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Village of Glenview 2011 Annual Budget 115
VILLAGE OF GLENVIEW
DEBTFUNDS
Village of Glenview 2011 Annual Budget 116
Debt Service Funds
Debt service funds are used to account for payment of principal and interest on bonded debt paid
from governmental fund resources. Long-term bonded debt of enterprise funds is recorded and
paid directly from the fund. A discussion of debt activity is included in the Debt Management
section.
The Village has two types of long-term governmental debt. One type is debt associated with the
Glen Tax Increment FinancingDistrict(TIF). The several bond issues of the Glen TIF are
represented as expenditures from the Special Tax Allocation Fund (STAF).There is one debt
service fund for the TIF–the Corporate Purpose Bond Issue 2009Erelated to Glen land sales.
The other type of long-term governmental debt is Corporate Purpose Bond Issues, which fund
infrastructure improvements through the Capital Projects Fund. There is one outstanding
Corporate debt issue, the Corporate Purpose Bond Series 2004B which was issued to provide
resources for the construction of the police headquarters. The Village of Glenview also issued
$26.7 million General Obligation Corporate Purpose Bonds, Series 2009A, to finance the
construction of a new library and various storm sewer projects within two of the Village’s
special service areas in May of 2009. Moody’s assigned an Aaa rating to both the 2009A and
2009E bond issues in 2009. All other Village Corporate Purpose Bonds or General Obligation
Bonds are abated.
The Corporate related Debt Service Fundcontributes1.2% or $1,958,300to the Village of
Glenview’s total $160,897,277 budget.
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Village of Glenview 2011 Annual Budget 117
CPBS 2004 Bond Fund
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance ($9,979)($0)($0)($0)$4,000
Budgeted Revenues
Taxes - 14,029 14,029 - -
Investment Income 1,616 20 20 4,500500
Other Revenues 1,954,1881,945,050 1,945,050 1,945,050 1,958,300
Transfers In - - - - -
Total Revenues 1,955,8041,959,0991,959,0991,949,5501,958,800
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual - - - - -
Commodities - - - - -
Other Charges 1,945,825 1,945,550 1,945,550 1,945,550 1,958,800
Capital Outlay - - - - -
Total Operating Expenditures 1,945,825 1,945,550 1,945,550 1,945,550 1,958,800
Total Expenditures 1,945,8251,945,5501,945,5501,945,5501,958,800
Surplus/(Deficit)9,97913,54913,5494,000 0
Ending Fund Balance ($0)$13,549$13,549$4,000$4,000
FY 2010
Summary of Revenues, Expenditures and Fund Balance
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Village of Glenview 2011 Annual Budget 118
2000 GO Bond Fund
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Due to Others ($67,191)$0$0$0$0
Budgeted Revenues
Investment Income 21 - - - -
Other Revenues - - - - -
Transfers In 67,170 - - - -
Total Revenues 67,191 - - - -
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual - - - - -
Commodities - - - - -
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures - - - - -
Total Expenditures - - - - -
Surplus/(Deficit)67,191 - - - -
Ending Due to Others $0$0$0$0$0
FY 2010
Summary of Revenues, Expenditures and Fund Balance
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Village of Glenview 2011 Annual Budget 119
2006 Bond Fund
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance $2,348,584$0$0$0$0
Budgeted Revenues
Investment Income 8,606 - - - -
Other Revenues - - - - -
Transfers In 601,545 - - - -
Total Revenues 610,152 - - - -
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual - - - - -
Commodities - - - - -
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures - - - - -
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 2,958,735 - - - -
Total Other Expenditures 2,958,735 - - - -
Total Expenditures 2,958,735 - - - -
Surplus/(Deficit)(2,348,584)- - - -
Ending Fund Balance $0 $0 $0 $0 $0
Summary of Revenues, Expenses and Fund Balance
FY 2010
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2009E Debt Service Fund
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance $1,649,841$15,676$15,676$15,676$1,339
Budgeted Revenues
Investment Income 23,644 - - 250 -
Other Revenues 28,011,094 - - - -
Transfers In 655,823 - 720,000 720,000 660,938
Total Revenues 28,690,561 - 720,000720,250660,938
Budgeted Expenditures
Operating Expenditures
Personnel - - - - -
Contractual - - - - -
Commodities - - - - -
Other Charges 29,309,457 - 746,391 734,588 661,938
Capital Outlay - - - - -
Total Operating Expenditures 29,309,457 - 746,391 734,588 661,938
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 1,015,269 - - - -
Total Other Expenditures 1,015,269 - - - -
Total Expenditures 30,324,726 - 746,391734,588661,938
Surplus/(Deficit)(1,634,165)- (26,391)(14,338)(1,000)
Ending Fund Balance $15,676$15,676 ($10,714)$1,339$339
FY 2010
Summary of Revenues, Expenditures and Fund Balance
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Village of Glenview 2011 Annual Budget 121
VILLAGE OF GLENVIEW
DEPARTMENT SUMMARIES
Village of Glenview 2011 Annual Budget 122
Department Operating Summary
FY 2009 FY 2011
Actual Original Revised Projected Budget
Budgeted Expenditures
Operating Expenditures
Personnel 38,227,55039,686,44339,371,68939,262,63740,357,254
Contractual 26,615,54027,899,84227,633,86327,356,59429,184,427
Commodities 3,130,6254,736,0445,677,8764,928,7484,252,285
Other Charges 1,156,6132,778,8363,899,1372,652,3602,158,726
Capital Outlay 4,513,0884,277,5124,238,3083,118,6883,887,303
Total Operating Expenditures 73,643,41779,378,67780,820,87177,319,02779,839,995
Other Expenditures
Interfund Charges 4,560,5574,881,4094,851,4095,056,8264,415,440
Capital Projects 9,324,780 29,123,835 30,901,666 26,764,461 18,434,721
Special Service Areas - - - - -
Transfer Out 8,036,22612,299,19413,302,9289,184,8106,823,785
Depreciation 1,676,798 - - - -
Total Other Expenditures 23,598,36146,304,43849,056,00441,006,09729,673,946
Total Expenditures 97,241,777$ 125,683,115$ 129,876,875$ 118,325,124$ 109,513,940$
Budgeted Non Expensed Items
Debt (1,386,263) (1,570,185) (1,570,185) (1,437,233) (1,029,523)
Capitalized Assets (1,828,202) (4,190,708) (4,190,708) (4,190,708) (4,516,856)
Total Non Expensed Items (3,214,465) (5,760,893) (5,760,893) (5,627,941) (5,546,379)
Total Expenditures 97,241,777$ 119,922,222$ 124,115,983$ 112,697,183$ 103,967,561$
Budgeted Expenditures by Fund
Corporate Fund 48,370,870 52,679,985 53,871,218 53,235,824 52,541,179
Motor Fuel Tax Fund 1,161,448 1,540,002 1,540,002 1,540,002 1,570,000
Refuse and Recycling Fund 835,023 739,027 1,722,927 1,689,880 720,000
Joint Dispatch Fund 2,248,247 2,324,604 2,349,604 2,381,899 2,524,081
Police Special Fund 30,363 25,000 30,796 30,796 13,506
Foreign Fire Fund 35,069 40,000 75,000 75,000 60,000
Glen Redevelopment Fund 594,369 749,281 749,281 652,766 716,329
Glen Caretaker Fund 1,538,240 1,827,717 1,827,717 1,298,967 1,006,763
Glenview Water Fund 8,943,940 10,021,906 10,021,906 8,757,187 8,216,373
Glenview Sanitary Sewer Fund 1,269,431 915,680 1,252,002 1,257,819 1,892,110
Wholesale Water Fund 3,575,082 1,698,188 1,698,188 1,602,838 1,854,274
Commuter Parking Fund 524,941 567,005 567,005 465,428 386,451
North Maine Water & Sewer Fund 6,541,696 7,442,226 7,574,926 7,736,938 7,289,953
Maintenance Equipment Repair Fund 1,622,649 2,552,346 2,552,346 2,296,081 1,668,368
Capital Equipment Replacement Fund 2,042,629 1,820,227 1,820,227 1,567,749 1,857,272
Facility Repair and Replacement Fund 2,407,884 2,138,000 2,138,000 981,000 2,580,000
Insurance and Risk Fund 8,041,101 11,307,598 11,307,598 8,117,975 8,334,353
Capital Projects Fund 7,306,392 15,674,396 17,158,205 13,900,000 7,686,361
Glen Capital Projects Fund 152,403 5,859,034 5,859,034 5,109,034 3,050,185
Total Expenditures by Fund 97,241,778$ 119,922,222$ 124,115,981$ 112,697,184$ 103,967,561$
FY 2010
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Village of Glenview 2011 Annual Budget 123
FY 2009 FY 2011
Actual Original Revised Projected Budget
Expenditures By Department
Board of Trustees 447,023 635,869 645,089 614,308 657,699
Village Manager 13,912,004 16,329,926 16,441,160 13,232,722 13,861,906
Administrative Services 6,037,200 5,539,500 5,518,574 5,330,708 7,186,480
General Government 4,428,891 7,452,162 8,902,363 8,340,867 6,797,760
Public Works 28,945,825 30,672,077 31,553,477 29,803,726 26,709,111
Police 11,079,469 12,134,427 12,121,980 11,859,143 12,151,339
Fire 12,671,349 13,364,946 13,398,013 13,666,733 13,759,036
Development 2,734,241 2,805,042 2,613,091 2,590,240 2,826,400
Capital Projects 16,985,775 30,988,273 32,922,235 27,258,736 20,017,829
Total expenditures 97,241,777$ 119,922,223$ 124,115,982$ 112,697,183$ 103,967,561$
Personnel by Department
Board of Trustees 1.00 1.00 1.00 1.00 1.00
Village Manager 29.60 30.97 29.35 29.35 28.65
Administrative Services 14.00 16.00 16.00 16.00 16.00
General Government 0.00 0.40 0.00 0.00 0.00
Public Works 60.03 60.75 59.75 59.74 55.50
Police 91.62 94.00 90.00 90.00 88.00
Fire 84.00 86.00 86.00 86.00 83.00
Development 21.25 21.25 22.50 22.50 22.50
Capital Projects 13.00 13.00 11.60 11.60 11.60
Total FTE's 314.50 323.37 316.20 316.19 306.25
Full Time Equivalent
FY 2010
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Village of Glenview 2011 Annual Budget 124
Village Board of Trustees Department Summary
Boardof Trusteesand Special Appropriations
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 9,7509,9699,96910,73263,979
Contractual 281,426324,100333,320300,000292,320
Commodities 1,5791,3001,3002,076900
Other Charges 232 5005001,500500
Capital Outlay 154,035300,000300,000300,000300,000
Total Operating Expenditures 447,023635,869645,089614,308657,699
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 447,023$ 635,869$ 645,089$ 614,308$ 657,699$
Budgeted Expenditures by Fund
Corporate Fund 447,023635,869645,089614,308657,699
Total Expenditures by Fund 447,023$ 635,869$ 645,089$ 614,308$ 657,699$
Personnel by Division
Board of Trustees 1.00 1.001.00 1.001.00
Special Appropriations 0.00 0.000.00 0.000.00
Total FTE's 1.00 1.001.00 1.001.00
FY 2010
Full Time Equivalent
Village of Glenview 2011 Annual Budget 125
Village Board of Trustees
The President and seven Trustees serve as the legislative body vested with identifying,
interpreting,and addressing the public needs of the Glenview Community. The elected
representatives also establish policies for the efficient operation of the municipal government
units. Accomplishments, Initiatives, Goals, and Performance Measures are addressed on behalf
of the President and Board of Trustees through the Village Manager.
The President and Board serve the citizens of Glenview. The President is the chief elected
officer of the Village; presides at all meetings of the President and Board of Trustees; supervises
the conduct of the officers of the Village (except Trustees); and appoints members of the various
Boards and Commissions with the consent of the Board of Trustees.
Accomplishments 2010
During 2010the Village President and Board of Trustees, through the Village Manager:
Identified innovativestrategies which have put Glenview at the forefront of municipal efforts
toward inter-jurisdictional partnerships and cost containment for citizens.
Provided policy direction for new single family residential refuse and recycling contract.
Enhanced thenew Resolution Center handling citizen/customer inquiries and complaints
across operational areas, including Public Works, Development, and Administrative
Services.
Begancollective bargaining negotiations with unions representing personnel in the Village’s
Fire and Public Works departments.
Continued implementation of key recommendations from theWaukegan Road corridor study
including closure of ancillary driveways through cooperative efforts with property owners as
well as infrastructure improvements including new parking areas and crosswalks.
Constituency
Village President
Village Board of Trustees Special Appropriations
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Village of Glenview 2011 Annual Budget 126
Monitored major redevelopment opportunities including the former Culligan,Avon,
Dominick’s, and Navy sites.
Worked with Library representatives to complete planning, construction, and financing
processes for new library construction project.
Continued monitoring Willow Roadproject.
Implemented Flood Risk Reduction Program, including cost-sharing programs, in response to
recommendations from the citizen-based Stormwater Management Committee.
Actively sought funds through State and Federal appropriations and authorization process to
support the Village’s capital improvement programming needs.
Analyzed and adjusted financial policies regarding fund balances in light of economic
conditions, demands on Village resources, and capital improvement and maintenance needs.
Initiatives 2011
During 2011the Village President and Board of Trustees will, through the Village Manager:
Publicly launchResolution Center and expand duties to support customer service for
additional functional areas.
Reorganize Police Department Records Division/Public Safety Division to take full
advantage of New World technology.
Extend refuse and recycling services and savings to multi-family customers via expansion of
Groot single family contract.
Implement comprehensive Glenview water system strategic plan.
Complete analysis of financial impacts on the TIF for various Navy Disposition Parcel land
sale options; issue RFP following consensus between core jurisdictions regarding land re-use
goals in light of market conditions.
Refine the Special Service Area policy.
Review health insurance plan design and co-insurance program for FY 2011 and 2012.
Continue monitoring Willow Road Project.
Workwith legislators, Metra and Amtrak officials to develop an Intergovernmental
Agreement facilitating the relocation of the Amtrak station to TheGlen of North Glenview
station.
Continue seeking funds through the State and Federal appropriations and authorization
process.
Communicatewith Metropolitan Water Reclamation Districtand Cook County Forest
Preserve officials regarding regional storm water and sanitary sewer initiatives.
Review updates to residential storm water standards to address frequent resident complaint
topics: preconstruction documentation, expand grant program, study MBS requirements.
Establish priorities and develop funding plansfor Downtown, Waukegan Road, Milwaukee
Avenue Improvement Plans.
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Village of Glenview 2011 Annual Budget 127
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 9,6899,9699,9699,9699,980
Contractual 50,53750,00048,47050,00051,295
Commodities 1,0351,300 1,300 1,100 900
Other Charges 2325005001,500500
Capital Outlay - - - - -
Total Operating Expenditures 61,49361,76960,23962,56962,675
Total Expenditures 61,493$ 61,769$ 60,239$ 62,569$ 62,675$
Budgeted Expenditures by Fund
Corporate Fund 61,49361,76960,23962,56962,675
Total Expenditures by Fund 61,493$ 61,769$ 60,239$ 62,569$ 62,675$
Personnel
Part Time
Board President 0.400.400.400.400.40
Trustees 0.600.600.600.600.60
Total FTE's 1.001.001.001.001.00
Board of Trustees
Full Time Equivalent
FY 2010
2011 Appropriations by Category
The Village Board 2011 budget is $62,675. Over one thirdof the budget is for the membership
fee to the Northwest Municipal Conference.
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Village of Glenview 2011 Annual Budget 128
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 time period. The budget continues to
reflect expenditures for Youth Services of Glenview, North Shore Senior Center, Glenview
Senior Center, and Senior Housing Assistance.
Accomplishments2010
During 2010, Glenview Senior Servicesand Youth Services:
Processed36full grants (including 6 new) of $1,690 and two half grantsof $845through the
Senior Housing Assistance Program (SHAP), for a total of $62,530leaving a balance of $5070or
approximately 3full grants. Eligible applicants were also assisted with completing Cook County
Assessor Senior Freeze and Senior Exemption forms and Illinois Department on Aging IL
Cares Rx/Circuit Breaker forms.
Handled calls from Glenview seniors and their families with requests of services. Averaged
428 contacts per month through the Senior Services office.
Expended $2,772through the Angel Fund Program, which is designed to help Glenview
seniors, 60 and over, with one-time expenses (such as utility bills and medical supplies) that
they cannot afford.
Provided a staff person 32.5 hours per week, who is contracted through the North Shore
Senior Center, onsite at Village Hall.
Served youth through over 30 programs, including several developed with input from the
Glenview Police Department, including the Juvenile CourtDiversion Program, which
requires community service and provides counseling for first and second time offenders in
lieu of a court appearance, and the Summer Fun Club, which provides summer day camp
opportunities to youth in the Sunset Village neighborhood.
Initiatives 2011
During 2011,Glenview Senior Services and Youth Serviceswill:
Continue to respond to the needs of seniors through a presence at Glenview Village Hall.
Continue to administer financial assistance programs.
Continue to develop monthly social service programs at the Glenview Senior Center,
including a new GLENergy initiative for programming at the Glenview Public Library.
Continue to manage the Senior Services Loan Closet.
Continue to work with the Village in marketingDepot Square units.
Continue offering a wide array of prevention and intervention programming for families and
youthincluding counseling, crisis intervention, information and referral, parent support,
client advocacy and case management, social skills groups, family counseling, Family Day,
Befriend-A-Youth, Parent Partners, Boys and Girls Clubs, youthemployment, study buddies,
Holiday Gift (through which over 1,800 individuals are served), and the Summer Fun Club.
Youth Services anticipates serving 2,000 youth and parents in 2011.
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FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 61 - - 76353,999
Contractual 230,889274,100284,850250,000241,025
Commodities 544 - - 976 -
Other Charges - - - - -
Capital Outlay 154,035300,000300,000300,000300,000
Total Operating Expenditures 385,529574,100584,850551,739595,024
Total Expenditures 385,529$ 574,100$ 584,850$ 551,739$ 595,024$
Budgeted Expenditures by Fund
Corporate Fund 385,529574,100584,850551,739595,024
Total Expenditures by Fund 385,529$ 574,100$ 584,850$ 551,739$ 595,024$
Personnel
- - - - -
Total FTE's - - - - -
Special Appropriations
Full Time Equivalent
FY 2010
2011 Appropriations by Category
The Special Appropriations 2011 budget is $595,024. The programs supported by this division
include Senior Services, Youth Services, the 4th of July Parade and the Annual Street Sale. The
personnel costs are for overtime costs to staff these events. The Senior Services appropriation is
$137,525 and includes funding for a Senior Service Coordinator, senior citizen housing grants
and the Angel Fund. The Youth Services appropriation is $100,000 for general programming.
The Capital Outlay cost category includes appropriations for a purchase at Depot Square, if
necessary.
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Village of Glenview 2011 Annual Budget 130
General Government
The department General Government was established in the 2011 Budget. General Government
had previously been a division of the Administrative Services Department. The purpose of
General Government is toaccount for general expenses such as transfers from the Corporate
Fund, including transfer to the Joint Dispatch Fund, Capital Projects Fund and Debt Funds. The
department also accounts for commodities used by all Village Hall staff, such as office supplies
and postage. During 2010, the Recycler positions were contractedthrough Glenkirk.
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - 305,00066,11715,000369,324
Contractual 1,325,2801,230,2001,228,6081,360,5361,387,502
Commodities 38,25841,30042,89241,30041,950
Other Charges 5365,0001,055,715365,000365,000
Capital Outlay - - - - -
Total Operating Expenditures 1,363,5421,941,5002,393,3321,781,8362,163,776
Other Expenditures
Interfund Charges 9,726239,578234,213234,2135,684
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 3,055,6225,271,0846,274,8186,324,8184,628,300
Total Other Expenditures 3,065,3485,510,6626,509,0316,559,0314,633,984
Total Expenditures 4,428,891$ 7,452,162$ 8,902,363$ 8,340,867$ 6,797,760$
Budgeted Expenditures by Fund
Corporate Fund 4,428,8917,452,1628,902,3638,340,8676,797,760
Total Expenditures by Fund 4,428,891$ 7,452,162$ 8,902,363$ 8,340,867$ 6,797,760$
Personnel
Recyclers - 0.40 - - -
Total FTE's - 0.40 - - -
General Government Department Summary
FY 2010
Full Time Equivalent
General Government
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Village of Glenview 2011 Annual Budget 131
2011 Appropriations by Category
The General Government 2011 budget is $6,797,760. The personnel expenses in General
Government include funding for the villagewide vacation and sick buyback programs.
Contractual expenses are primarily related to established economic development agreements.
Interfund charges are service charges that are recorded as revenue in an Internal Service Fund.
The interfund charges in General Government previously included replacement and maintenance
costs for village pool vehicles and information technology equipment. In 2011, the charges for
information technology were moved toInformation Technology within the Administrative
Services Department.
The transfer to theCapital Projects Fund is needed to keep the capital improvements program
cash funded. As a cost cutting measure the transfer to Capital Projects was decreased from
$2,210,000 in 2010 to $1,300,000 in2011, this isnot intended to be a permanent cut and funding
will need to return to normal levels. The Joint Dispatch Transfer was increased from $1,216,034
in 2010 to $1,370,000in 2011. Property tax revenues are collected in the Corporate Fund,
including the portionlevied for the debt payment of the Police Station. The transfer out to
2004B Fund is for the debt service on the Police Station.
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Village of Glenview 2011 Annual Budget 132
Village Manager’s Office Department Summary
Village Manager’s Office, Communications, Human Resources, Legal
and Joint Dispatch
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 3,538,3663,427,3183,481,7563,633,2673,791,340
Contractual 8,629,8468,124,2778,211,0738,692,2058,813,904
Commodities 65,45539,90038,90019,9007,159
Other Charges 101,683112,63583,736158,24198,155
Capital Outlay 249,908 0 02,775 0
Total Operating Expenditures 12,585,25811,704,13011,815,46512,506,38812,710,558
Other Expenditures
Interfund Charges 1,226,746774,584774,483726,3331,151,348
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 100,0003,851,2123,851,212 - -
Total Other Expenditures 1,326,7464,625,7964,625,695726,3331,151,348
Total Expenditures 13,912,004$16,329,926$16,441,160$13,232,722$13,861,906$
Budgeted Expenditures by Fund
Corporate Fund 3,622,656 2,697,724 2,783,957 2,732,847 3,056,852
Joint Dispatch Fund 2,248,247 2,324,604 2,349,604 2,381,899 2,395,371
Glen Redevelopment Fund - - - - 10,000
Glenview Water Fund - - - - 25,200
Glenview Sanitary Sewer Fund - - - - 15,300
Wholesale Water Fund - - - - 19,331
North Maine Water & Sewer Fund - - - - 5,500
Insurance and Risk Fund 8,041,101 11,307,598 11,307,598 8,117,975 8,334,353
Total Expenditures by Fund 13,912,004$16,329,926$16,441,159$13,232,721$13,861,906$
Personnel by Division
Administration 5.605.604.604.604.75
Communications 1.251.751.751.750.90
Legal - - - - -
Human Resources Administration 3.003.002.002.002.10
Employee Benefits 0.000.000.000.000.00
Risk Management 0.001.001.001.000.90
Joint Dispatch 19.7519.6220.0020.0020.00
Total FTE's 29.6030.9729.3529.3528.65
FY 2010
Full Time Equivalent
Village of Glenview 2011 Annual Budget 133
Village Manager’s Office
The Village Manager is the Chief Administrative Officer of theVillage of Glenview and is
responsible for implementing policies established by the Village Board. All departments are
under the administrative authority of the Village Manager. Human Resources, Communications,
Legal, and JointDispatchare all divisions within the Village Manager’s Office. The Village
Manager’s Office oversees the day to day operation of the Village as well asto providing 1)
special events permitting,2) website management,3) Freedom of Information Act request
processing,4) coordination and development of Village Board packets,and 5) customer service
for residents with questions on Village service issues.
2010Accomplishments
During 2010, the Village Manager’s Office:
Continued to provide leadership for regional municipal partnering initiatives including joint
bidding on construction, Public Works, Facilities and grounds, and utilities contracts.
LedVillage operating departments in contract consolidation effort with Baxter Woodman,
taking advantage of economies of scale and providing single point of contact for oversight
and management, resulting in anticipated first-year savings of $600,000.
Proposed, negotiated, and executed an agreement with the Village of Hainesville for 911
dispatch services.
Processed 59special event permits.
Processed 417 Freedom of InformationAct requests.
Adopted revised procedures to comply with recently adopted Freedom of Information Act
regulations and educate departments as necessary to ensure compliance with the Act.
Negotiated and recommended for Village Board adoptiona comprehensive, single family
refuse and recycling contract to Groot Industries Inc, incorporatinga sustainable service
model to ensure long-term fair pricing for residents and expanded recycling and green
initiative options.
Refined an on-line staff workspace to streamline Village Board report review and approvals.
Launched a new “Green Business Award” program to recognize Glenview businesses for
their environmental initiatives
Village
Manager
Human
Resources Communications Legal Joint Dispatch
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Village of Glenview 2011 Annual Budget 134
Secured net new revenue of $95,000/year to the Village via leased usage of Police
Department firing range and storage facilities.
Facilitated and negotiated commercial interest in reuse or redevelopment of the former
Dominick’s property, Navy Parcel, Avon site, as well as smaller redevelopment opportunities
along Waukegan Road, Milwaukee Avenue, and downtown.
Worked with Mead Johnson to facilitate planned 2011 expansion in Glenview, including
identifying Glenview housing opportunities and train-to-office transportation options for
employees.
EnhancedVillage website with Economic Development page, including a listing of all
commercial properties available for lease or sale.
Hosted Glenview booth at International Council of Shopping Centers Midwest tradeshow in
Chicago. Distributed information on behalf of Glenview property owners with lease/sale
opportunities.
Attended all Chamber Board meetings and jointly planned/executed a “Shop Glenview”
poster campaign –year round, with specific emphasis on holiday shopping.
2011Initiatives
During 2011 the Village Manager’s Office will:
Assist the public with requests for special events, processing permits and bringing event-
related information to the attention of Village Board as warranted.
Continue to oversee and expand municipal partnership initiatives.
Seek additional dispatch partnerships in Cook and Lake Counties.
Continue to pursue additional water sales for long term revenue enhancement in the utility
funds while concurrently exploring strategies for decreasing costs.
Focus on cost containment opportunities within municipal and Library operations.
Develop a year-round “Shop Local” effort in conjunction with the Chamber of Commerce.
Use MUNIS and other available technology to enhance knowledge base about commercial
properties and businesses for the purpose of marketing the community to internal and
external audiences.
Enhance business retention efforts via frequency of visits.
Engage staff and Board in discussion about strategic direction for Economic Development.
Prepare site-specific demographic analyses for parcels in order to facilitate development or
broker interest.
Support property owners' efforts to attract new commercial development such as the
Culligan, Avon, and Pro Logis sites.
Facilitate commercial interest with the goal of disposition / redevelopment of Village-owned
parcels (e.g. Dominick's, Navy land). Negotiate purchase/lease offers for Board
consideration.
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Village of Glenview 2011 Annual Budget 135
Performance Measures
Percentage of major businesses leaving Glenview during year<5%<5%<5%<5%
Business Retention visits conducted monthly NANA24
100%
Percentage of quarterly meetings held with department directors
to provide quarterly evaluations relating to progress of business
plans and project lists 100%100%100%100%
Percent of quarterly meetings with department directors held to
provide quarterly evaluations relating to budget progress on
business plans, work plans and project lists 100%100%
90%90%
Performance Measure
2009
Actual
2010
Target
2010
Actual
2011
Target
Percent of customer contacts (calls) responded to within one
business day 90%90%
100%
2011 Appropriations by Category
The Village Manager’s Office budget is $967,051. The majority ofthe budget expenses are
personnel costs. Contractual costs include lobbying contracts to ensure the village receives their
fair share of available state and federal funds. The lobbying contracts arepartially charged the
Glenview Water and Sewer Funds because infrastructure project funding is often received due to
lobbying efforts.
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FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 895,092702,506729,322755,525827,145
Contractual 380,234134,625134,625169,150130,906
Commodities 2,525 - - - -
Other Charges 44,09210,11010,11010,1109,000
Capital Outlay - - - - -
Total Operating Expenditures 1,321,942847,241874,057934,785967,051
Other Expenditures
Interfund Charges 115 - - - -
Total Other Expenditures 115 - - - -
Total Expenditures 1,322,057$847,241$ 874,057$ 934,785$ 967,051$
Budgeted Expenditures by Fund
Corporate Fund 1,322,057 847,241 874,057 934,785 923,720
Glenview Water Fund - - - - 12,000
Glenview Sanitary Sewer Fund - - - - 12,000
Wholesale Water Fund - - - - 19,331
Total Expenditures by Fund 1,322,057$847,241$ 874,057$ 934,785$ 967,051$
Personnel
Full Time
Village Manager 1.001.001.001.001.00
Deputy Village Manager 1.001.001.001.001.00
Management Analyst 1.001.001.001.001.00
Executive Assistant 1.001.001.001.001.00
Total Full Time 4.004.004.004.004.00
Part Time
Community Relations Manager0.600.600.600.600.75
Intern 1.001.00 - - -
Total Part Time 1.601.600.600.600.75
Total FTE's 5.605.604.604.604.75
* This division includes administration, special events permitting, economic development, freedom of
information requests.
Village Manager's Office
Full Time Equivalent
FY 2010
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Village of Glenview 2011 Annual Budget 137
Communications
The Communications division is responsible for managing village press releases, the newsletter
and Glenview TV.
2010 Accomplishments
During 2010Communications:
Maintainedcommunity outreach, hosting information tables at high-traffic sites, including
the Summer Festival andPark Center. Provided speakers for numerous civic and service
organization meetings.
Maintainedan extensive intranetthat includes a wide range of useful information for staff;
built in the capacity to log on off-site, useful for employees who do not have access to a
computer at work.
Undertook major public relations campaigns to educate residents regarding the Village’s new
single family refuse and recycling contract and the Illinois Department of Transportation’s
Waukegan Road resurfacing project, including multiple brochures, newsletter articles, and
direct mailings.
Provided promotional support to departmental initiatives including the Village’s new “Green
Business Award” and the jointVillage/Chamber “Shop Glenview” campaign.
Continued to manage a wide range of communications vehicles, including the Village Report,
E-Glenview, the Village website, and Glenview Television.
Implemented new survey vehicle to capture feedback from e-Glenview subscribers
Designed a more comprehensive web streaming page; designed and implementeda new
online Commissioner application form andan improved emergency web posting application;
enhanced web content management system to facilitate easier updates by staff.
Chaired selection committee forthe 2010 City-County Communications & Marketing
Association Savvy Awards.
Reestablished Glenview Television volunteer training classes and recruited fouradditional
part-time volunteers.
Produced Village Public Service Announcements including those highlighting the Village’s
use of Geographic Information Systems (GIS) and the availability of safe, managed Sharps
disposal.
Developedprogrammingaround community projects including Gold Star Heroes, Organic
Pantry Project, Tour of the New Public Library; launched a new series, “Off the Shelf,”
featuringlocal authors.
Created new databases for GVTV programming and Independence Day scripting.
2011Initiatives
During 2011 Communications will:
Maintain its outreach efforts. The goal is to provide opportunities to meet directly with
residents and other constituencies through speaking opportunities and participation in
community events.
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Village of Glenview 2011 Annual Budget 138
Establishnew workflow protocol for all GVTV productions to better streamline routine
procedures and allocate tasks according to availability and capabilities of volunteers thereby
increasing production capacity and opening up possibilities for programming access
including web based applications.
Increase network accessibility to include interdepartmental and web access to GVTV
programming.
Implement AT&T cable service for residents who subscribe to that carrier.
Continue to develop original programming that supports village functions and community
events with wide audience appeal.
Update GVTV visual presence to include updating logos and station video promos.
Continue volunteer recruitment and training to maintain a viable work force.
Performance Measures
Percentage increase in E-Glenview subscriptions 12.58%14%12.87%13%
Average number of web visits each month 48,46050,00055,02557,000
Performance Measure
2009
Actual
Average rating of 4 out of 5 on Wellness Program participant
satisfaction survey 4.2744.21
4.75
Average neighborhood meeting participant satisfaction rating at
least 4 out of 5 4.7544.75
4
2010
Actual
2011
Target
2010
Target
2011 Appropriations by Category
The Communications 2011 budget is $263,815. In an effort to contain costs the staffing levels
for this division were reduced in the 2011 budget and replaced with funding for contractual
services.
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Village of Glenview 2011 Annual Budget 139
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 196,429194,321194,321194,32147,947
Contractual 66,628108,134155,92959,573213,458
Commodities 1,5933,2503,2503,2502,410
Other Charges 1,354600600600 0
Capital Outlay - - - - -
Total Operating Expenditures 266,003306,305354,100257,744263,815
Total Expenditures 266,003$ 306,305$ 354,100$ 257,744$ 263,815$
Budgeted Expenditures by Fund
Corporate Fund 266,003 306,305 354,100 257,744 263,815
Total Expenditures by Fund 266,003$ 306,305$ 354,100$ 257,744$ 263,815$
Personnel
Full Time
Public Information Director 1.001.001.001.000.00
Total Full Time 1.001.001.001.000.00
Part Time
Cable TV Technician 0.250.750.750.750.90
Total Part Time 0.250.750.750.750.90
Total FTE's 1.251.751.751.750.90
Communications
Full Time Equivalent
FY 2010
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Village of Glenview 2011 Annual Budget 140
Human Resources
The Human Resources Division includes two subdivisions; Employee Benefits and Risk
Management. The Employee Benefits Subdivision accounts for health insurance premiums,
dental reimbursement, employee assistant programs, and the wellness program. The Risk
Management Subdivision accounts for the insurance premiums, property casualty and workers
compensation claims, claims administration and the village wide safety program.
2010 Accomplishments
During 2010 Human Resources:
Continued Wellness Program initiatives, designed to help employees lead healthier lives.
Assisted with the development and implementation of the Voluntary Separation Program.
Partnered with Administrative Services-I.T. in developing and testing the Munis Personnel
Actions software module in preparation for 2011 roll-out.
Renewed the Flexible Spending third-party administrator contract at reduced unit pricing.
Coordinated a comprehensive analysis of the Village’s health insurance program for Village
Board policy discussion
Implemented a voluntary dental PPO option for Village employees to help increase
employees’ buying power, while containing claim costs for the Village long-term
Partnered with the Board of Fire and Police Commission and Police and Fire Departments on
the recruitment of new sworn patrol officers and firefighter/paramedics
Partnered with Administrative Services on developing a preliminary Risk fund balance
policy
Developed and implemented stronger payroll/HR reporting controls in partnership with
AdministrativeServices
Closely monitored federal health care legislation and implemented new legal requirements
into the Village’s health plan.
Partnered with Police Department on the implementation ofa policy/procedural manual for
crossingguards
2011 Initiatives
During 2011 Human Resources will:
Coordinate continued analysis and Board policy discussion regarding the Village’s current
health insurance funding model with the IPBC.
Partner with Fire and Public Works on union negotiations with IAFF and Local 150.
Oversee the renewal of the Village’s property/casualty insurance coverage’s.
Successfully transition to new property/casualty third party administrators.
Partner with Administrative Services on the continued improvement of payroll/HR
policies/procedures/controls.
Design and implement continued EEO trainings, and also initiate identify
protection/confidentiality training for appropriate Village staff Partner with Administrative
Services on rolloutof the Personnel Actions (MUNIS) module.
Develop and implementa PSEBA administrative review policy and procedure.
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Village of Glenview 2011 Annual Budget 141
Implement 911 dispatch random drug testing program in accordance with the collective
bargaining agreement.
Complete personnel file audits in Police and Fire Departments respectively to ensure
compliance with federal and state regulations.
Initiate federal retiree subsidy claim reimbursement process in partnership with IPBC.
Conduct a comprehensive update to the Village’s employee handbook and HR-related
policies.
Evaluate the cost/benefit of a Occupational Health Services RFP.
Conduct a property appraisal of Village-owned assets.
Oversee rebid process for Flexible Spending third party administrator and EAP services
respectively.
Performance Measures
% Reduction in Avg. Life of Claim (in days)--Workers
Compensation-Indemnity N/A5%N/A5%
Percent decrease in annual claim dollars (property/liability)N/AN/AN/A1%
HMO Health Plan Claims Loss Ratio 106.1%100%89.9%100%
PPO Health Plan Claims Loss Ratio 93.8%100%103.8%100%
% Decrease in Rx Cost Per Employee Per Month (HMO)N/AN/AN/A 1%
% Decrease in Rx Cost Per Employee Per Month (PPO)N/AN/AN/A 1%
% Increase in generic prescription Rx utilization N/AN/AN/A 1%
% Increase in 90 day mail order Rx utilization N/AN/AN/A 1%
5%
% of Eligible Employees Participating in the Voluntary Dental PPO
Program N/AN/AN/A
1# of EEO Compliance Trainings Conducted per Year N/A11
Performance Measure
2009
Actual
5%
Percent decrease in annual claim dollars (workers compensation)N/AN/AN/A2%
Percent decrease of OSHA recordable injuries per year N/AN/AN/A
Number of Safety/Loss Prevention Trainings Conducted per YearN/A001
% of workers comp claims reported within 24 hours of the incidentN/A100N/A
2011
Target
2010
Target
2010
Actual
100
*Performance measures with NA are new in 2011 andwill be reported on in 2012.
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Village of Glenview 2011 Annual Budget 142
2011 Appropriations by Category
The Human Resource 2011 budget is $9,834,901. This budget includes three divisions;
Administration, Employee Benefits and Risk Management. Nearly 100% of the contractual costs
are for employee health insurance premiums and property casualty and workers compensation
claims. The interfund charges include general liability and risk charges (i.e.workers
compensation) for the entire Corporate Fund, these charges are not broken out by department.
The significantincrease in interfund charges between 2010 of $692,668 and 2011 of $1,151,348
are caused by two factors. First, 2011 was the first year claim estimates were budgeted based on
an actuarialreport. Worker’s compensation claims represent approximately 90% of all claims.
Second, an effort was madeto charge the Corporate Fund appropriately at the full cost of
insurance and risk services. In 2010 the Insurance and Risk Fund subsidized these charges
through the use of fund balance. Despite the effort in 2011 to reflect 100% of the charges, the
Insurance and Risk Fund still subsidizedapproximately $500,000 through the use of fund
balance.
Additionally, in an effort to reduce the expenditures in the Corporate Fund the Employee
Assistance Program was moved to the Insurance and Risk Fund.
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Village of Glenview 2011 Annual Budget 143
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 330,896263,409266,031254,879276,551
Contractual 72,83969,79569,79550,46519,649
Commodities 749 - - - -
Other Charges 46,25868,00035,00035,00053,000
Capital Outlay - - - - -
Total Operating Expenditures 450,742401,204370,826340,344349,200
Other Expenditures
Interfund Charges 1,109,242692,668692,668692,6681,151,348
Total Other Expenditures 1,109,242692,668692,668692,6681,151,348
Total Expenditures 1,559,984$1,093,872$1,063,494$1,033,012$1,500,548$
Budgeted Expenditures by Fund
Corporate Fund 1,559,9841,093,8721,063,4941,033,0121,500,548
Total Expenditures by Fund 1,559,984$1,093,872$1,063,494$1,033,012$1,500,548$
Personnel
Full Time
Human Resources Director 1.001.001.001.000.70
Human Resources Asst. Director 1.001.000.000.000.70
Benefits Administrator 1.001.001.001.000.70
Total FTE's 3.003.002.002.002.10
* This division includes administration and the tuition reimbursement program.
Human Resources - Administration
FY 2010
Full Time Equivalent
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Village of Glenview 2011 Annual Budget 144
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 5,502 - - 6,000259,059
Contractual 6,271,2496,153,6216,153,6215,979,5096,120,566
Commodities - - - - -
Other Charges 16 - - - -
Capital Outlay - - - - -
Total Operating Expenditures 6,276,7676,153,6216,153,6215,985,5096,379,625
Other Expenditures
Interfund Charges - - - - -
Transfer Out 100,000 3,851,212 3,851,212 - -
Total Other Expenditures 100,0003,851,2123,851,212 - -
Total Expenditures 6,376,767$ 10,004,833$10,004,833$5,985,509$ 6,379,625$
Budgeted Expenditures by Fund
Insurance and Risk Fund 6,376,767 10,004,833 10,004,833 5,985,509 6,379,625
Total Expenditures by Fund 6,376,767$ 10,004,833$10,004,833$5,985,509$ 6,379,625$
Personnel
Full Time
Employee Benefits 0.000.000.000.000.00
Total FTE's 0.000.000.000.000.00
*This subdivision includes health insurance premiums, the wellness, dental reimbursement, and employee
assistance programs.
Employee Benefits
FY 2010
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Village of Glenview 2011 Annual Budget 145
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 329,110216,380216,380213,827143,091
Contractual 1,333,1951,066,3851,066,3851,826,7091,796,637
Commodities 019,000 19,000 - -
Other Charges 2,0281,0001,00091,93015,000
Capital Outlay - - - - -
Total Operating Expenditures 1,664,3341,302,7651,302,7652,132,4661,954,728
Total Expenditures 1,664,334$1,302,765$1,302,765$2,132,466$1,954,728$
Budgeted Expenditures by Fund
Insurance and Risk Fund 1,664,334 1,302,765 1,302,765 2,132,466 1,954,728
Total Expenditures by Fund 1,664,334$1,302,765$1,302,765$2,132,466$1,954,728$
Personnel
Full Time
Human Resources Director 0.000.000.000.000.30
Human Resources Asst. Director 0.000.001.001.000.30
Benefits Administrator 0.000.000.000.000.30
Risk Manager - 1.00 - - -
Total FTE's 0.001.001.001.000.90
*This subdivision includes worker's compensation and property casualty claims, insurance premiums
and the village wide safety program.
Risk Management
Full Time Equivalent
FY 2010
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Village of Glenview 2011 Annual Budget 146
Legal
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 legal counsel.
2011 Appropriations by Category
The Legal 2011 budget is $420,768. The Village currently has four bargaining units, therefore
the costs associated with negotiations and contract disputes are charged appropriately to the
Corporate Fund, Joint Dispatch Fund, Glenview Water Fund, North Maine Fund, and Glenview
Sewer Fund. There are also legal costs associated with the tax increment finance fund and
charges are applied to the Glen Redevelopment Fundappropriately. Vi
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Village of Glenview 2011 Annual Budget 147
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - - - - -
Contractual 474,423450,306492,306507,306420,768
Commodities 189 - - - -
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures 474,612450,306492,306507,306420,768
Total Expenditures 474,612$ 450,306$ 492,306$ 507,306$ 420,768$
Budgeted Expenditures by Fund
Corporate Fund 474,612 450,306 492,306 507,306 368,768
Joint Dispatch Fund - - - - 20,000
Glen Redevelopment Fund - - - - 10,000
Glenview Water Fund - - - - 13,200
Glenview Sanitary Sewer Fund - - - - 3,300
North Maine Water and Sewer Fund - - - - 5,500
Total Expenditures by Fund 474,612$ 450,306$ 492,306$ 507,306$ 420,768$
Personnel
- - - - -
Total FTE's - - - - -
Legal
Full Time Equivalent
FY 2010
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Village of Glenview 2011 Annual Budget 148
Joint Dispatch
In October of 2009, the Village began providing emergency and non-emergency dispatch
services to the Village of Grayslake Police Department. In July 2010, the Village expanded
services by providing emergency and non-emergency dispatch services to the Village of
Hainesville.
2010 Accomplishments
During 2010Joint Dispatch:
Instituted a weekly continuing education program for all Telecommunicators.
Reviewed and modified current policies and procedures to complete the 9-1-1 Dispatch
operations manual.
Increase the outside agency training opportunities for Telecommunicators through
participation in both national and local dispatch organizations.
Continue to foster positive relations through regular meetings with labor representatives.
Develop monthly dashboard reports for internal andexternal customers.
Established a management development training plan for the management team.
Made regular one on one visits with each agency chief to ensure proper service levels and to
maintain open communications.
Successfully negotiated an implemented the addition of Hainesville to Joint Dispatch
Implemented a new quality assurance program for call taking.
The consolidation of Communications and Police Records into one department known as
Glenview Public Safety Support Services.
Developed a new EMD (Emergency Medical Dispatch) Quality Assurance program with the
fire department.
Increased the number of fully trained part-time dispatchers.
Re-organized the supervisory structure to account for the joining of 9-1-1 Dispatch and
Records.
Assisted in the narrow banding of the fire frequency to meet the 2013 FCC mandate.
2011 Initiatives
During 2011 Joint Dispatch will:
Continue to Review, modify, and add policies and procedures to the 9-1-1 Dispatch
operations manual.
Merge Grayslake onto Glenview’s New World Software solution, allowing for future
services to be offered to Grayslake
Continue to manage budget specifically overtime, FLSA, hireback, and part-time expense.
Continue to build the part-time dispatcher pool.
Establish an operations committee withmembers of dispatch and the fire department to
improve operational awareness between the two departments and establish new and updated
operating procedures.
Participation of dispatch staff in incident drills such as active shooter drill in Grayslake
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Village of Glenview 2011 Annual Budget 149
Explorer alternate options for rapid telephone notification system.
Implement NovaTime scheduling and time keeping software for PSSS as well as Village
wide.
2011 Appropriations by Category
The Joint Dispatch 2011 budget is $2,375,371. The 2011 Budget integrates a direct charge
method to all appropriate funds. As a result, the Joint Dispatch Division is no longer the only
division budgeted within the Joint Dispatch Fund. This new methodology explains why there are
no longer interfund charges within the Joint Dispatch Division budget; they have been moved to
the Information Technology Subdivision in Administrative Services, but still within the Joint
Dispatch Fund.
Personnel costs are the driver of this budget. In response to the escalating costs of personnel, the
division is currently exploring ways to manage required staffing levels with part time staff. The
Joint Dispatch Division are membersof the Fraternal Order of Police.
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Village of Glenview 2011 Annual Budget 150
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 1,781,3382,050,7022,075,7022,208,7152,237,547
Contractual 31,279141,411138,41199,493111,920
Commodities 60,39917,650 16,650 16,650 4,749
Other Charges 7,93532,92537,02620,60121,155
Capital Outlay 249,908 - - 2,775 -
Total Operating Expenditures 2,130,8582,242,6882,267,7892,348,2342,375,371
Other Expenditures
Interfund Charges 117,39081,91681,81533,665 -
Total Other Expenditures 117,39081,91681,81533,665 -
Total Expenditures 2,248,247$ 2,324,604$ 2,349,604$ 2,381,899$ 2,375,371$
Budgeted Expenditures by Fund
Joint Dispatch Fund 2,248,247 2,324,604 2,349,604 2,381,899 2,375,371
Total Expenditures by Fund 2,248,247$ 2,324,604$ 2,349,604$ 2,381,899$ 2,375,371$
Personnel
Full Time
Director 1.001.001.001.001.00
Team Lead 4.002.002.002.002.00
Telecommunicator 12.0012.0014.0014.0014.00
Total Full Time 17.0015.0017.0017.0017.00
Part Time
Telecommunicator 2.754.623.003.003.00
Total Part Time 2.754.623.003.003.00
Joint Dispatch
FY 2010
Full Time Equivalent
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Village of Glenview 2011 Annual Budget 152
Administrative Services Department Summary
Director’s Office, GIS and CADD, Information Technology, Finance, Capital
Replacement and Resolution Center
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 1,593,2661,057,0571,051,1311,154,4971,610,515
Contractual 2,819,1482,519,3912,504,3912,475,0423,072,649
Commodities 235,602329,375329,375106,468341,716
Other Charges 33,92042,45072,45033,47445,450
Capital Outlay 1,355,2641,591,2271,561,2271,561,2271,656,012
Total Operating Expenditures 6,037,2005,539,5005,518,5745,330,7086,726,342
Other Expenditures
Interfund Charges - - - - 460,138
Transfer Out - - - - -
Total Other Expenditures - - - - 460,138
Total Expenditures 6,037,200$ 5,539,500$ 5,518,574$ 5,330,708$ 7,186,480$
Budgeted Expenditures by Fund
Corporate Fund 3,994,572 3,719,273 3,698,347 3,762,958 4,158,510
Joint Dispatch Fund - - - - 128,711
Glen Redevelopment Fund - - - - 75,658
Glen Caretaker Fund - - - - 13,756
Glenview Water Fund - - - - 581,406
Glenview Sanitary Sewer Fund - - - - 14,955
Wholesale Water Fund - - - - 5,025
Commuter Parking Fund - - - - 2,875
North Maine Water & Sewer Fund - - - - 341,435
Maintenance Equipment Repair Fund - - - - 6,878
Capital Equipment Replacement Fund 2,042,629 1,820,227 1,820,227 1,567,749 1,857,272
Total Expenditures by Fund 6,037,201$ 5,539,500$ 5,518,574$ 5,330,707$ 7,186,480$
Personnel by Division
Director's Office 1.00 1.00 1.00 1.00 2.00
Finance 3.00 5.00 4.00 4.00 3.00
GIS and CADD 3.00 3.00 3.00 3.00 3.00
Information Technology - - - - -
Resolution Center 7.00 7.00 8.00 8.00 8.00
CERF - - - - -
Total FTE's 14.00 16.00 16.00 16.00 16.00
FY 2010
Full Time Equivalent
Village of Glenview 2011 Annual Budget 153
The Administrative ServicesDepartment provides centralized customer service support and
managesthe financial and technology of the Village promoting fiscal responsibility, transparency
and efficient service delivery.
Director’s Office
The Director’s Office includes two positions; Director and Assistant to the Director. This office
oversees the activities of the divisions and provides project management support. The Assistant
To the Director position was moved from the Finance Division.
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 230,859158,399170,019160,864298,074
Contractual 264700700 - 2,089
Commodities 543 - - - -
Other Charges - 2,0002,0003002,400
Total Operating Expenditures 231,666161,099172,719161,164302,563
Total Expenditures 231,666$ 161,099$ 172,719$ 161,164$ 302,563$
Budgeted Expenditures by Fund
Corporate Fund 231,666 161,099 172,719 161,164 258,391
Glenview Water Fund - - - - 29,449
North Maine Water & Sewer Fund - - - - 14,723
Total Expenditures by Fund 231,666$ 161,099$ 172,719$ 161,164$ 302,563$
Personnel
Full Time
Director of Administrative Services 1.001.001.001.001.00
Assistant To Director - - - - 1.00
Total FTE's 1.001.001.001.002.00
Director's Office
Full Time Equivalent
FY 2010
Director
GIS/CADD and
Information
Technology
Finance Resolution
Center
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Village of Glenview 2011 Annual Budget 154
2011 Appropriations by Category
The Director’s Office 2011 budget is $302,563, of which $298,074 is personnel. This office
supports the operations of the Finance, Resolution Center, Information Technology and CADD
divisions.
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Village of Glenview 2011 Annual Budget 155
GIS and CADD and Information Technology
The Information Technology responsibilities are currently provided by an outside contractor.
Village staff is responsible for GIS and CADD functions.
2010Accomplishments
During 2010, GIS/CADD and Information Technology:
Village website on-line services were expanded to include accepting payment for the annual
business license program and submission of Village Commission volunteer forms.
Added install date, pipe type and pipe size to Village digital inventory of infrastructure.
Designed and implemented the technology to dispatch Village of Hainesville Police services.
Tested and performed a major version upgrade to the Village’s enterprise financial software
and the joint dispatch software.Configured and deployed server virtualization.
Created a document collaboration site for preparing Board of Trustee meeting packets and
the Village annual business plan.
2011 Initiatives
During 2011, GIS/CADD and Information Technologywill:
Implement content management to facilitate easier update of the Village website to support
the Village’s transparency goals.
Create a mobile versionof the Village website.
Performance Measures
IT Helpdesk service satisfaction and courtesy rating 4444
Percent time project tasks remain on schedule 90%90%90%90%
Percentage of system and service availability 95%95%95%95%
User satisfaction rating on the Village document archival system443.54
Percentage of environmentally friendly registered products
(EPAT) technology products purchased 99%95%95%99%
Management team's satisfaction rating on the enterprise systems'
management dashboard 4433.5
Percent efficiency gained on document scanning volume and
value 25%25%25%25%
Internal customer service rating that show staff's desktop
mapping and GIS queries are being met 4444
Percentage of IT service level agreement one-hour Priority One
response 99%100%100%99%
Percentage of IT service level agreement response for Helpdesk
support (ticket response, back-up completion and security patch
update)99%99%99%99%
Internal customer rating on whether computer training matched
employee skills and needs 4444
Performance Measure
2009
Actual
2010
Target
2010
Actual
2011
Target
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Village of Glenview 2011 Annual Budget 156
2011 Appropriations by Category
With the implementation of purchase orders, contracts and commodities are being directly
charged to the appropriate fundsand “charge backs” are no longer being used. The interfund
charges within Information Technology subdivision is for the replacement of technology
equipment through the Capital Equipment Replacement Fund, which had previously been
budgeted in General Government.
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Village of Glenview 2011 Annual Budget 157
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 258,586231,444231,444232,444295,239
Contractual 239,666222,403192,403174,037218,825
Commodities - - - - -
Other Charges 1,5623,3253,325- 950
Capital Outlay - - - - -
Total Operating Expenditures 499,813457,172427,172406,481515,014
Other Expenditures
Interfund Charges - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 499,813$ 457,172$ 427,172$ 406,481$ 515,014$
Budgeted Expenditures by Fund
Corporate Fund 499,813 457,172 427,172 406,481 449,149
Joint Dispatch Fund - - - - 4,295
Glen Redevelopment Fund - - - - 5,905
Glen Caretaker Fund - - - - 1,074
Glenview Water Fund - - - - 35,428
Glenview Sanitary Sewer Fund - - - - 1,074
Commuter Parking Fund - - - - 107
North Maine Water & Sewer Fund - - - - 17,446
Maintenance Equipment Repair Fund - - - - 537
Total Expenditures by Fund 499,813$ 457,172$ 427,172$ 406,481$ 515,014$
Personnel
Full Time
CADD Coordinator 1.001.001.001.001.00
GIS and CADD Technician 2.002.002.002.002.00
Total FTE's 3.003.003.003.003.00
GIS and CADD
Full Time Equivalent
FY 2010
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Village of Glenview 2011 Annual Budget 158
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - 14,81614,816 - -
Contractual 1,362,4441,689,7611,669,7611,697,7831,880,325
Commodities 68,270100,375100,375100,075140,456
Other Charges 30,41131,10031,10025,76435,150
Capital Outlay - - - - -
Total Operating Expenditures 1,461,1251,836,0521,816,0521,823,6212,055,930
Other Expenditures
Interfund Charges - - - - 460,138
Transfer Out - - - - -
Total Other Expenditures - - - - 460,138
Total Expenditures 1,461,125$1,836,052$1,816,052$1,823,621$2,516,068$
Budgeted Expenditures by Fund
Corporate Fund 1,461,125 1,836,052 1,816,052 1,823,621 2,156,388
Joint Dispatch Fund - - - - 112,687
Glen Redevelopment Fund - - - - 53,626
Glen Caretaker Fund - - - - 9,751
Glenview Water Fund - - - - 122,053
Glenview Sanitary Sewer Fund - - - - 10,950
Wholesale Water Fund - - - - 2,399
Commuter Parking Fund - - - - 2,475
North Maine Water & Sewer Fund - - - - 40,866
Maintenance Equipment Repair Fund - - - - 4,875
Total Expenditures by Fund 1,461,125$1,836,052$1,816,052$1,823,621$2,516,068$
Personnel
- - - - -
Total FTE's - - - - -
*This subdivision includes the maintenance of the communications network, 24/7 support for Village
enterprise systems, and provides a web-based platform for government services.
Information Technology
Full Time Equivalent
FY 2010
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Village of Glenview 2011 Annual Budget 159
Finance
In April 2009, the Finance Division became a hybrid of village and outsourced contractual staff.
The division is responsible for activities such as budget, audit, payroll, purchasing, debt
management, accounting and financial reporting.
2010Accomplishments
During 2010, Finance:
Issued financial services RFP’s for procuring competitively bid pricing for these services.
Maintained status asarecipient of the Government Finance Officers Association Certificate
of Achievement for Excellence in Financial Reporting for the comprehensive annual
financial report for the fiscal year ended December 31, 2009.
Continued development of the enterprise software application including the decentralized
entry of budget information, providing web-based employee open enrollment for the annual
election of benefits, and providing dashboard training for automated workflow approval of
requisitions, purchase orders, change orders, budget amendments and personnel actions.
Defined process with CookCounty to establish and file property tax leviesfor Special
Service Area projects that were funded from Village sources.
Consolidated bank accounts toprovidemore efficient and timely cash management.
Supported completion of the Annual Tax Increment Finance Report for FY 2008.
Capital asset schedules were reconciled and updated.
The capital asset replacement schedule was updated and analyzed to minimize the impact on
the Corporate Fund.
2011 Initiatives
During 2011, Finance will:
Expand the financialpolicy manual to include debt management, cost allocation and
insurance policies.
Monitor the progress of revenue sources and develop monthly reporting.
Continue to align the purchasing policy with the enterprise software application.
Continue developmentof the enterprise software applicationincluding work orders for Fleet,
Facilities and Public Works, contract management for purchasing, and position control for
budget.
With the implementation of Work Orders, some capital assets will be entered into MUNIS,
where repairs, use of inventory and time spent on an asset will be tracked.
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Village of Glenview 2011 Annual Budget 160
Performance Measures
Percentage reduction of repeat auditor comments 50%50%50%50%
Internal customer satisfaction survey rating 4444
Village Board satisfaction survey rating 4444
Increase percentage of online entry of water bill payments5%10%15%5%
Percentage of complete information provided to the auditors by
the established date 90%90%99%99%
Percentage of water billing filings transmitted timely and
accurately 100%100%100%100%
Number of Special Service Areas that get filed with Cook
County 86613
Consecutive years for receiving the Certificate of Achievement
for Excellence in Financial Reporting award 25262627
Consecutive years for receiving the Distinguished Budget
Presentation award 1223
Performance Measure
2009
Actual
2010
Target
2010
Actual
2011
Target
2011 Appropriations by Category
With the implementation of purchase orders, contracts and commodities are being directly
charged to the appropriate fundsand “charge backs” are no longer being used. The Budget
Manager and Management Analysts positions were eliminated in the first quarter of 2010. The
Assistant To the Director position was moved to the Director’s Office in the 2011 budget.
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Village of Glenview 2011 Annual Budget 161
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 619,001302,923265,936352,908289,591
Contractual 694,749606,527641,527603,093737,380
Commodities 65 - - - -
Other Charges 1,6506,0256,0257,4106,950
Capital Outlay - - - - -
Total Operating Expenditures 1,315,465915,475913,488963,4111,033,921
Other Expenditures
Interfund Charges - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 1,315,465$ 915,475$ 913,488$ 963,411$ 1,033,921$
Budgeted Expenditures by Fund
Corporate Fund 1,315,465 915,475 913,488 963,411 844,286
Joint Dispatch Fund - - - - 11,729
Glen Redevelopment Fund - - - - 16,127
Glen Caretaker Fund - - - - 2,932
Glenview Water Fund - - - - 91,114
Glenview Sanitary Sewer Fund - - - - 2,932
Wholesale Water Fund - - - - 2,626
Commuter Parking Fund - - - - 293
North Maine Water & Sewer Fund - - - - 60,416
Maintenance Equipment Repair Fund - - - - 1,466
Total Expenditures by Fund 1,315,465$ 915,475$ 913,488$ 963,411$ 1,033,921$
Personnel
Full Time
Administrative Analyst 1.00 1.00 1.00 1.00 1.00
Purchasing Manager 1.00 1.00 1.00 1.00 1.00
Budget Manager - 1.00 - - -
Assistant To the Director - - 1.00 1.00 -
Management Analyst - 1.00 - - -
Senior Financial Manager 1.00 1.00 1.00 1.00 1.00
Total FTE's 3.00 5.00 4.00 4.00 3.00
*The Finance Division is responsible for supporting internal programs such as the annual budget and audit,
payroll processing, purchasing, debt management, accounting and financial reporting.
Finance
Full Time Equivalent
FY 2010
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Village of Glenview 2011 Annual Budget 162
Capital Replacement Program
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
annually basis and capitalizes them appropriately as part of the audit process.
2011 Appropriations by Category
The 2011 Capital Equipment Replacement Fund budget is$1,857,272, of which $1,337,672 is
for the replacement of vehicles and outfitting. The remaining $519,600 is for the replacement of
information technology equipment. Ad
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Village of Glenview 2011 Annual Budget 163
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - - - - -
Contractual 520,641 - - 129 -
Commodities 166,724 229,000 229,000 6,393 201,260
Other Charges - - 30,000 - -
Capital Outlay 1,355,264 1,591,227 1,561,227 1,561,227 1,656,012
Total Operating Expenditures 2,042,6291,820,2271,820,2271,567,7491,857,272
Other Expenditures
Interfund Charges - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 2,042,629$1,820,227$1,820,227$1,567,749$1,857,272$
Budgeted Expenditures by Fund
Capital Equipment Replacement Fund 2,042,629 1,820,227 1,820,227 1,567,749 1,857,272
Total Expenditures by Fund 2,042,629$1,820,227$1,820,227$1,567,749$1,857,272$
Personnel
- - - - -
Total FTE's - - - - -
Capital Replacement Program
FY 2010
Full Time Equivalent
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Village of Glenview 2011 Annual Budget 164
Resolution Center
The Resolution Center is responsible for activities such as utility billing, general billing,
accounts payable, and the call center. Throughout 2011, the Resolution Center will assist in
training the Police Records Division to provide similar services to residents at the Police Station.
2010 Accomplishments
During 2010, the Resolution Center:
The Resolution Center established customer service call volume and response reportingfor
Village non-emergency functions.
The Resolution Center supported the refuse and recycling programbyproviding information
to citizens about cart distribution and entering work order for cart size change requests.
2011 Initiatives
During 2011, the Resolution Center will:
Provide more on-line citizen services including forms to support the Police Records function
and on-line commuter parking and payment.
Performance Measures
Log or route 95% of customer contacts 95%95%95%95%
Generate 99% of work orders requested 99%99%99%99%
Survey response indicated a 4 out of 5 overall satisfaction with
work order communication and response 444.24.2
Performance Measure
2009
Actual
2010
Target
2010
Actual
2011
Target
2011 Appropriations by Category
The Resolution Center 2011 budgetis $961,642 andillustrates how much of the division is
directly charged to the Glenview Water and North Maine Funds for utility billingand customer
service support. In 2010 a Customer Service Representative was moved to the Resolution Center
from Capital Projects.
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Village of Glenview 2011 Annual Budget 165
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 484,820349,475368,916408,280727,611
Contractual 1,385 - - - 234,031
Commodities - - - - -
Other Charges 297 - - - -
Capital Outlay - - - - -
Total Operating Expenditures 486,503349,475368,916408,280961,642
Other Expenditures
Interfund Charges - - - - -
Transfer Out - - - - -
Total Other Expenditures - - - - -
Total Expenditures 486,503$ 349,475$ 368,916$ 408,280$ 961,642$
Budgeted Expenditures by Fund
Corporate Fund 486,503 349,475 368,916 408,280 450,296
Glenview Water Fund - - - - 303,362
North Maine Water & Sewer Fund - - - - 207,984
Total Expenditures by Fund 486,503$ 349,475$ 368,916$ 408,280$ 961,642$
Personnel
Full Time
Customer Service Supervisor1.001.001.001.001.00
Customer Service Representative 5.005.006.006.006.00
Total Full Time 6.006.007.007.007.00
Part Time
Customer Service Representative 1.001.001.001.001.00
Total Part Time 1.001.001.001.001.00
Total FTE's 7.007.008.008.008.00
*The Resolution Center division provides internal support by providing centralized call center services,
utility billing, accounts payable, general billing, business licenses, commuter parking permits and
village wide requests for services.
Resolution Center
Full Time Equivalent
FY 2010
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Village of Glenview 2011 Annual Budget 166
Public Works Department Summary
Director’s Office, Streets and Forestry, Water and Sewer, Fleet Services, Natural
Resources and The Glen,and Refuse and Recycling
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 6,715,757 7,222,102 7,170,899 7,016,268 6,539,530
Contractual 12,281,342 14,061,894 13,765,549 12,942,458 14,118,393
Commodities 1,733,697 2,781,424 3,732,664 3,497,001 2,671,002
Other Charges 2,177,797 2,023,011 2,326,356 1,910,252 1,426,764
Capital Outlay 324,635 209,285 194,285 205,315 219,785
Total Operating Expenditures 23,233,228 26,297,715 27,189,753 25,571,294 24,975,474
Other Expenditures
Interfund Charges 2,235,618 2,769,649 2,759,011 2,811,674 1,449,675
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 4,863,241 3,174,898 3,174,898 2,857,992 1,313,485
Total Other Expenditures 7,098,859 5,944,547 5,933,909 5,669,666 2,763,160
Total Expenditures 30,332,088 32,242,262 33,123,662 31,240,960 27,738,634
Budgeted Non Expensed Items
Debt (1,386,263) (1,570,185) (1,570,185) (1,437,233) (1,029,523)
Capitalized Assets - - - - -
Total Non Expensed Items (1,386,263) (1,570,185) (1,570,185) (1,437,233) (1,029,523)
Total Expenditures 28,945,825$ 30,672,077$ 31,553,477$ 29,803,726$ 26,709,111$
Budgeted Expenditures by Fund
Corporate Fund 6,544,622 6,767,678 6,615,177 6,800,034 7,269,465
Refuse and Recycling Fund 835,023 739,027 1,722,927 1,689,880 720,000
Glen Caretaker 1,538,240 1,827,717 1,827,717 1,298,967 939,985
Glenview Water Fund 7,574,623 8,795,872 8,795,872 7,785,153 6,798,775
Glenview Sanitary Sewer Fund 625,205 682,018 682,018 611,107 625,719
Wholesale Water Fund 3,507,172 1,698,188 1,698,188 1,602,838 1,814,919
Commuter Parking Fund 479,522 567,005 567,005 465,428 281,543
North Maine Water & Sewer Fund6,218,769 7,042,226 7,092,226 7,254,238 6,597,215
Maintenance Equipment Repair Fund 1,622,649 2,552,346 2,552,346 2,296,081 1,661,490
Total Expenditures by Fund 28,945,826$ 30,672,076$ 31,553,476$ 29,803,726$ 26,709,110$
Personnel by Division
Full Time
Streets and Forestry 52.00 30.68 30.09 30.09 28.91
Water and Sewer - 21.32 20.91 20.91 20.09
Fleet Services 4.00 4.00 4.00 4.00 4.00
Natural Resources and The Glen 1.00 1.00 1.00 1.00 1.00
Refuse and Recycling - - - - -
Total Full Time 57.00 57.00 56.00 56.00 54.00
Part Time
Streets and Forestry 2.03 1.43 1.42 1.42 0.30
Water and Sewer - 1.32 1.33 1.33 0.20
Fleet Shop 0.50 0.50 0.50 0.50 0.50
Natural Resources and The Glen 0.50 0.50 0.50 0.50 0.50
Total Part Time 3.03 3.75 3.75 3.75 1.50
Total FTE's 60.03 60.75 59.75 59.75 55.50
FY 2010
Full Time Equivalent
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Village of Glenview 2011 Annual Budget 167
The Village of Glenview Public Works Department, with pride and dedication, is committed
around the clock to provide quality, reliable and efficient public services to maintain a safe,
healthy and attractive community.
Director’s Office
The 2010fiscal year was focused oncontinually increasingoperational efficiencies,
implementing new technology to improvedata collection and reporting, and achievingnew
opportunities for cost savings. While focusing on these values, the Public Works Department
had many notable accomplishments.
2010 Accomplishments
During 2010 Administrative Staff:
Coordinated the implementation of a new franchise agreement for refuse, including the
purchase and delivery of refuse carts.
Integrated Baxter and Woodman into our contract letting and oversight process including;
landscaping, snow plowing of village facilities and the Glen Town Center, and thermoplastic
line painting.
Started negotiations with collective bargaining unit Local 150.
Participated in the Municipal Partnering Committee to explore and execute jointly bid
contracts with other area communities to realize cost savings.
Continue to report performance indicators to the Village Manager’s Office on a weekly basis.
Continue to work toward the completion of one full cycle of the comprehensive cross
training program betweenthe two divisions.
Throughout the year the department offered 32 training courses to their staff. The majority of
which were required trainings.
Completed National Incident Management System (NIMS) training for all staff members.
Worked with Administrative Services to support the implementation of MUNIS modules for
requisitions, purchase orders, payroll, work orders, and inventory.
Established a Safety Committee including members from the collective bargaining unit, Fleet
Service, and Administration to review accidents and determine if they were preventable or
non-preventable.
Director
Streets and
Forestry
Water and
Sewer
Fleet
Services
Natural
Resources
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Village of Glenview 2011 Annual Budget 168
Developed standard operating procedures for hydrant flushing, removal and installation of
backhoe attachments, and lock-out tag-out.
2011 Initiatives
During 2010 administrative staff will:
Continue efforts on developing a professional infrastructure, emphasizing budgetary
accountability, documentation of procedures, comprehensive training, safety, and
performance tracking.
Continue to improve upon the established comprehensive training program, which includes
mandatory and voluntary training, as well as cross training.
Implement facility safety audits and safety talks.
The Safety Committee will continue to review accidents to determine if they were
preventable or non-preventable.
Performance Measures
2010
Actual
Review 10% of standard operating procedures
annually NA 100%95%100%
90% adherence to training schedules 80%90%80%90%
# Average hours of training per Maintenance Worker NA 30 3030
Percent reduction on man-hours for JULIE locates 5%14%30%35%
Number of utility hits 5 10 310
80% of all work orders are closed in accordance with
timeframes outlined in the Resolution Center SLA* NA 80%97.64%85%
Percentage of fleet availability 96.56%>95%97.35%>95%
Percentage of minimum billable hours 73.13 >70%71.62%>70%
Percentage of repairs completed in 1 day 83.96 >80%81.98%>80%
Percentage of repairs completed in 3 days or less 94.25 >90%94.96%>90%
NA 84.40%
Percentage of “comeback/repeat” repairs 0.00%<1%0.00%<1%
48/52 29/71
Percentage of scheduled maintenance and
unscheduled maintenance repair ratio 60/40 60/40
Performance Measure
2009
Actual
2010
Target
2011
Target
Percent compliance with scheduled preventative
maintenance schedules 90%90%
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Village of Glenview 2011 Annual Budget 169
Streets and Forestry
The Glenview Public Works street crews manage a variety of programs and services including;
snow and ice control, pothole patching, sidewalk repair and replacement, and sign maintenance.
Crews are responsible for more than 133 miles of Village roads, as well as approximately 167
miles of sidewalk.
2010 Accomplishments
During 2010 Streets and Forestry:
The 2009-2010 snow season brought 52.4 inches of snow which resulted in 13 plow events
and 29 salt runs, using 5,103 tons of salt. An average snow season typically results in 4 to 6
plow events.
Entered into an Intergovernmental Agreement with the Village of Golf for snow removal and
street light maintenance.
Served as an electronic recycling dropoff center in cooperation with SWANCC.
Completed the inventory of trees in two sections of the Village for the 2011 Tree Trimming
Program.
Conducted the sidewalk survey in all of section one to determine necessary repairs for
2011/2012.
Replaced all street name signs south of Lake Avenue, including the installation of 789 new
signs and performing repairs on 1,142 bent, broken, or damaged sign posts.
Repaired raised bricks at the Glen of North Glenview Station
Secured grant funding and scheduled LED retrofit of 32 lights at the Glen ofNorth Glenview
Station
Worked with Capital projects on the design and construction of the additional parking lots at
the Glen of North Glenview Station
2011 Initiatives
During 2011 Streets and Forestry will:
Complete and implement Street and Forestry operating procedure manual.
Continue to implement Street and Forestry long-term preventative maintenance programs.
Continue to work with theWater Sewer Division to cross-train employees
Install 32 LED lights at the Glen of North Glenview Station
Continue to work with Capital Projects on construction of the two new North Glen lots, and
take over Landscape maintenance and Snow & Ice control
Receive Village Board direction on the Park. Phone. Go program at both the Downtown and
Glen Stations. This program will allow commuters to pay by cell phone and instead of the
machines.
Plant new trees along the train platform at the Glenview Station downtown
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Village of Glenview 2011 Annual Budget 170
2011 Appropriation by Category
The 2011 Street and Forestry budget is $7,269,466, of which 51% is personnel. This program
includes personnel costs for snow removal.
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Village of Glenview 2011 Annual Budget 171
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 3,647,829 3,640,797 3,558,758 3,565,889 3,714,262
Contractual 1,536,047 1,532,473 1,483,825 1,537,211 1,785,493
Commodities 870,326 1,061,224 1,035,564 955,650 973,732
Other Charges (13,239) 11,430 36,398 (16,712) 10,480
Capital Outlay 110,819 193,500 178,500 178,500 204,000
Total Operating Expenditures 6,151,782 6,439,424 6,293,045 6,220,538 6,687,967
Other Expenditures
Interfund Charges 824,361 847,258 841,137 996,923 847,042
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 48,000 48,000 48,000 48,000 16,000
Total Other Expenditures 872,361 895,258 889,137 1,044,923 863,042
Sub Total 7,024,143 7,334,682 7,182,182 7,265,461 7,551,009
Total Expenditures 7,024,143$ 7,334,682$ 7,182,182$ 7,265,461$ 7,551,009$
Budgeted Expenditures by Fund
Corporate Fund 6,544,622 6,767,678 6,615,177 6,800,034 7,269,465
Commuter Parking Fund 479,522 567,005 567,005 465,428 281,543
Total Expenditures by Fund 7,024,143$ 7,334,682$ 7,182,182$ 7,265,461$ 7,551,008$
Personnel
Full Time
Director 1.00 0.59 0.59 0.59 0.59
Assistant To the Director 1.00 0.59 0.59 0.59 0.59
Strategic Services Manager 1.00 0.59 - - -
Administrative Coordinator 1.00 0.59 0.59 0.59 0.59
Management Analyst 1.00 0.59 - - -
Senior Management Analyst - - 0.59 0.59 0.59
Superintendent 2.00 1.18 1.18 1.18 1.18
Supervisor 5.00 2.95 2.95 2.95 2.95
Maintenance Equipment Operator40.00 23.60 23.60 23.60 22.42
Total Full Time 52.00 30.68 30.09 30.09 28.91
Part Time
Administrative Secretary 0.50 0.30 0.30 0.30 0.30
Seasonal Workers 1.53 1.13 1.13 1.13 -
Total Part Time 2.03 1.43 1.42 1.42 0.30
Total FTE's 54.03 32.11 31.51 31.51 29.21
*The Street and Forestry budget includes, snow and ice maintenance, forestry and grounds, street
maintenance and the commuter parking lots as well as a portion of the administrative costs.
Streets and Forestry
Full Time Equivalent
FY 2010
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Village of Glenview 2011 Annual Budget 172
Water and Sewer
The Village of Glenview’s Water System services 40,000 residences and businesses. The water
crews are responsible for maintaining the water infrastructure which includes pump houses,
metersand distribution operations. The water consumed by the residents of Glenview is
purchased from Wilmette. Water crews are also responsible for maintaining the North Maine
Utility System whose water comes from Niles, which purchases water from the City of Chicago.
2010 Accomplishments
During 2010 Water and Sewer:
Rehabilitated the Rugen Tank.
Mailed letters to homeowners and businesses whose cross connection requires a backflow
deviceas mandated by the Illinois EPA.
Inspected the elevated tank at 624 Waukegan in preparation for scheduled painting.
2011 Initiatives
During 2011 Water and Sewer will:
Complete and implement Water and Sewer operating procedure manual.
Continue to implement Water and Sewer long-term preventative maintenance programs. The
Cross Connection Control program is one such example.
Continue to work with the Streets Forestry Division to cross-train employees
Appropriation by Category
The 2011 Water and Sewer budget is $15,568,665 of which 69% is contractual. The purchase of
water from Wilmette is included in contractual and represents $3,596,798 of the budget. This
budget also includes a portion of the administrative costs for Public Works.
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Village of Glenview 2011 Annual Budget 173
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 2,393,500 3,015,099 3,045,936 2,823,614 2,200,821
Contractual 8,932,196 10,467,234 10,446,329 9,685,954 10,689,379
Commodities 495,149 713,151 709,651 706,422 758,316
Other Charges 1,845,399 2,002,826 2,049,850 1,917,173 1,407,529
Capital Outlay 5,625 7,035 7,035 7,065 7,035
Total Operating Expenditures 13,671,869 16,205,345 16,258,801 15,140,228 15,063,080
Other Expenditures
Interfund Charges 1,138,504 1,475,154 1,471,698 1,442,351 505,585
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 4,501,659 2,107,992 2,107,992 2,107,992 1,297,485
Total Other Expenditures 5,640,163 3,583,146 3,579,690 3,550,343 1,803,070
Sub Total 19,312,032 19,788,491 19,838,491 18,690,571 16,866,150
Budgeted Non Expensed Items
Debt (1,386,263) (1,570,185) (1,570,185) (1,437,233) (1,029,523)
Capitalized Assets - - - - -
Total Non Expensed Items (1,386,263) (1,570,185) (1,570,185) (1,437,233) (1,029,523)
Total Expenditures 17,925,769 18,218,306 18,268,306 17,253,338 15,836,627
Budgeted Expenditures by Fund
Corporate Fund - - - - -
Glenview Water Fund 7,574,623 8,795,872 8,795,872 7,785,153 6,798,775
Glenview Sanitary Sewer Fund 625,205 682,018 682,018 611,107 625,719
Wholesale Water Fund 3,507,172 1,698,188 1,698,188 1,602,838 1,814,919
North Maine Water & Sewer Fund6,218,769 7,042,226 7,092,226 7,254,238 6,597,215
Total Expenditures by Fund 17,925,769 18,218,305 18,268,305 17,253,337 15,836,626
Personnel
Full Time
Director - 0.41 0.41 0.41 0.41
Assistant To the Director - 0.41 0.41 0.41 0.41
Strategic Services Manager - 0.41 - - -
Administrative Coordinator - 0.41 0.41 0.41 0.41
Management Analyst - 0.41 - - -
Senior Management Analyst - - 0.41 0.41 0.41
Superintendent - 0.82 0.82 0.82 0.82
Supervisor - 2.05 2.05 2.05 2.05
Maintenance Equipment Operator - 16.40 16.40 16.40 15.58
Total Full Time - 21.32 20.91 20.91 20.09
Part Time
Administrative Secretary - 0.20 0.21 0.21 0.20
Seasonal Workers - 1.12 1.12 1.12 -
Total Part Time - 1.32 1.33 1.33 0.20
Total FTE's - 22.64 22.24 22.24 20.29
*The Water and Sewer Division includes support for the water distribution infrastructure, sewer system, water meter
replacement program, and pump station maintenance. This budget includes a portion of administration
Water and Sewer
Full Time Equivalent
FY 2010
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Village of Glenview 2011 Annual Budget 174
Fleet Services
The Village’s Fleet Services Division is responsible for performing maintenance and repairs on
Village owned vehicles and equipment as well as managing the Village’s fuel system.
2010 Accomplishments
During 2010 Fleet Services:
Entered preventative maintenance schedules into Fleet Services information system totrack
compliance.
Completely disassembled and reassembled the Fleet Services shop to allow for the painting
of the ceiling and floors.
Coordinated the auction of 20 vehicles and a variety of shop equipment.
2011 Initiatives
During 2011 Fleet Services will:
All Fleet Mechanics will be EVT certified (Emergency Vehicle Technician) by theend of the
year.
Coordinate the maintenance and repair services for light-and medium-duty vehicles with an
outside repair facility
Performance Measures
Performance Measure
2009
Actual
2010
Target
2010
Projected
2011
Target
Percentage of fleet availability 96.56%>95%97.35%>95%
Percentage of minimum billable hours 73.13 >70%71.62%>70%
Percentage of repairs completed in 1 day 83.96 >80%81.98%>80%
Percentage of repairs completed in 3 days or less 94.25 >90%94.96%>90%
NA 84.40%
Percentage of “comeback/repeat” repairs 0.00%<1%0.00%<1%
48/52 29/71
Percent compliance with scheduled preventative
maintenance schedules 90%90%
Percentage of scheduled maintenance and unscheduled
maintenance repair ratio 60/40 60/40
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Village of Glenview 2011 Annual Budget 175
Appropriations by Category
The 2011 Fleet Services budget is $1,661,490 of which 52% is commodities. The most
expensive commodity the division is responsible for purchasing and managing is fuel. The 2011
fuel budget is $601,720.
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Village of Glenview 2011 Annual Budget 176
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 586,743 456,531 456,531 520,691 519,582
Contractual 195,615 137,354 137,354 192,879 192,879
Commodities 280,741 851,870 851,870 792,827 867,075
Other Charges 345,637 8,755 9,791 9,791 8,755
Capital Outlay 7,782 - - - -
Total Operating Expenditures 1,416,5181,454,5111,455,5471,516,1881,588,291
Other Expenditures
Interfund Charges 44,549 80,929 79,893 79,893 73,199
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 161,582 1,016,9061,016,906700,000 -
Total Other Expenditures 206,131 1,097,8351,096,799779,893 73,199
Total Expenditures 1,622,649$2,552,346$2,552,346$2,296,081$1,661,490$
Budgeted Expenditures by Fund
Maintenance Equipment Repair Fund 1,622,6492,552,3462,552,3462,296,0811,661,490
Total Expenditures by Fund 1,622,649$2,552,346$2,552,346$2,296,081$1,661,490$
Personnel
Full Time
Supervisor 1.00 1.00 1.00 1.00 1.00
Mechanic Technician 3.00 3.00 3.00 3.00 3.00
Total Full Time 4.00 4.00 4.00 4.00 4.00
Part Time
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 FTE's 4.50 4.50 4.50 4.50 4.50
FY 2010
Fleet Services
Full Time Equivalent
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Village of Glenview 2011 Annual Budget 177
Natural Resourcesand The Glen
Natural Resources is responsible for managing the ecology of Village natural areas and open
spaces by monitoring and reporting on vegetation developments, conducting prescribed burns,
coordinating events with volunteers and community groups, and promoting other natural
resource issues as needed. The Natural Resource Managerworks closely with the Village
Natural Resources Commission (NRC) to identify opportunities to improve natural habitats
throughout the Village.
2010 Accomplishments
During 2010 Natural Resources:
Demonstrated the care and maintenance of Gallery Park for Park District staff in order to
foster the smooth transition of ownership.
Distributed 100 rain barrels as part of the Village’s Storm Water ManagementProgram.
Oversaw the Reach-1 Project to improve water quality and reduce erosion.
Managed the natural restoration of three basins including Shermer Road, Lindenwood Lane,
and Pfingsten Road.
2011 Initiatives
During 2011 Natural Resources will:
Develop an outreach program for residents along the West Fork describing practices that can
help stabilize streambanks and protect water quality.
Coordinate planting of an urban rain garden demonstration project along Waukegan Rd.
Expand community outreach and volunteerism to raise awareness and participation related to
habitat and natural resources in Glenview.
Appropriation by Category
The Natural Resources and The Glen 2011 budget is $939,985.
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Village of Glenview 2011 Annual Budget 178
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 87,685 109,674 109,674 106,074 104,865
Contractual 938,409 1,218,806 988,514 835,926 746,642
Commodities 81,532 122,179 122,179 42,710 55,879
Other Charges - - 230,317 - -
Capital Outlay 200,410 8,750 8,750 19,750 8,750
Total Operating Expenditures 1,308,036 1,459,409 1,459,434 1,004,460 916,136
Other Expenditures
Interfund Charges 228,204 366,308 366,283 292,507 23,849
Transfer Out 2,000 2,000 2,000 2,000 -
Total Other Expenditures 230,204 368,308 368,283 294,507 23,849
Total Expenditures 1,538,240$ 1,827,717$ 1,827,717$ 1,298,967$ 939,985$
Budgeted Expenditures by Fund
Glen Caretaker 1,538,240 1,827,717 1,827,717 1,298,967 939,985
Total Expenditures by Fund 1,538,240$ 1,827,717$ 1,827,717$ 1,298,967$ 939,985$
Personnel
Full Time
Natural Resources Manager 1.00 1.00 1.00 1.00 1.00
Total Full Time 1.00 1.00 1.00 1.00 1.00
Part Time
Seasonal Workers 0.50 0.50 0.50 0.50 0.50
Total Part Time 0.50 0.50 0.50 0.50 0.50
Total FTE's 1.50 1.50 1.50 1.50 1.50
*The Natural Resources and The Glen budget includes support for Lake Glenview, parking deck
maintenance, The Glen management and a Natural Resource Manager.
FY 2010
Natural Resources and The Glen
Full Time Equivalent
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Village of Glenview 2011 Annual Budget 179
Refuse and Recycling
The Village of Glenview contracts with Groot Industries, Inc.for garbage pick-up and recycling
services for single-family units that have individual collection.
2010 Accomplishments
Coordinated the implementation of a new franchise agreement for single family homes for
refuse, including the purchase and delivery of refuse carts.
Served as an electronic recycling drop off center in cooperation with SWANCC.
2011 Initiatives
Manage the implementation of curbside refuse/recycling services or multi-family buildings with
three or more units, including the purchase and delivery of refuse carts.
Appropriations by Category
The 2011 Refuse and recycling budget is $720,000. The primary expense for this program is the
fee charged by the Solid Waste Agency of Northern Cook County (SWANCC). The fee is for
the use of the SWANCC transfer station which is located in Glenview.
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Village of Glenview 2011 Annual Budget 180
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - - - - -
Contractual 679,075 706,027 709,527 690,488 704,000
Commodities 5,948 33,000 1,013,400 999,392 16,000
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures 685,023 739,027 1,722,927 1,689,880 720,000
Other Expenditures
Transfer Out 150,000 - - - -
Total Other Expenditures 150,000 - - - -
Total Expenditures 835,023$ 739,027$ 1,722,927$1,689,880$720,000$
Budgeted Expenditures by Fund
Refuse and Recycling Fund 835,023 739,027 1,722,927 1,689,880 720,000
Total Expenditures by Fund 835,023$ 739,027$ 1,722,927$1,689,880$720,000$
Personnel
Full Time
Refuse and Recycling - - - - -
Total Full Time - - - - -
Part Time
Refuse and Recycling - - - - -
Total Part Time - - - - -
Total FTE's - - - - -
FY 2010
Refuse and Recycling
Full Time Equivalent
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Village of Glenview 2011 Annual Budget 181
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Village of Glenview 2011 Annual Budget 182
Police Department Summary
FY 2009FY 2010 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 10,309,13511,248,46311,234,88811,003,12911,258,190
Contractual 166,018220,081220,081152,976159,440
Commodities 137,979145,800145,800123,350135,462
Other Charges 93,27291,60591,60544,60468,000
Capital Outlay 34,55739,00044,79668,37113,506
Total Operating Expenditures 10,740,96111,744,94911,737,17011,392,42911,634,598
Other Expenditures
Interfund Charges 338,507389,478384,810466,714516,741
Total Other Expenditures 338,507389,478384,810466,714516,741
Total Expenditures 11,079,469$ 12,134,427$ 12,121,980$ 11,859,143$ 12,151,339$
Budgeted Expenditures by Fund
Corporate Fund 11,049,10612,109,42712,091,18411,828,34712,137,833
Police Special Fund 30,36325,00030,79630,79613,506
Total Expenditures by Fund 11,079,469$ 12,134,427$ 12,121,980$ 11,859,143$ 12,151,339$
Full Time Equivalents
Full Time
Chief of Police 1.00 1.00 1.00 1.00 1.00
Deputy Chief of Police 2.00 2.00 2.00 2.00 2.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00
Commander 4.00 4.00 4.00 4.00 4.00
Sergeant 10.00 10.00 10.00 10.00 10.00
Police Officer 56.00 56.00 56.00 56.00 56.00
Support Services Supervisor 1.00 1.00 - - -
Public Safety Assistant - - 3.00 3.00 1.00
Safety
Support - - 1.00 1.00 1.00
Project Manager - - 1.00 1.00 1.00
Property/Evidence Officer 1.00 1.00 1.00 1.00 1.00
Public Service Officer 6.00 7.00 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 84.00 85.00 83.00 83.00 81.00
Part Time
Public Safety Assistant - - 0.50 0.50 0.50
Crossing Guards 7.62 9.00 6.50 6.50 6.50
Total Part Time 7.62 9.00 7.00 7.00 7.00
Total FTE's 91.62 94.00 90.00 90.00 88.00
Village of Glenview 2011 Annual Budget 183
It is the mission of the Glenview Police Department to protect life and property, to enforce state
laws and local ordinances, and to provide services and assistance to the residents and visitors of
Glenview in a professional and courteous manner. It is also the responsibility of the Police
Department to work cooperatively with other Village Departments to support the goals of the
Glenview Village Board and enhance the quality of life within the community.
2010 Accomplishments
During 2010 Police Department staff:
Established a new police officer eligibility list.
Successfully renewed range lease agreement with Lockheed Martin.
Established plan for employee development through continued jobrotation.
Secured range lease agreement with United Standard Industries.
Completed transition to new digital in-car camera systems.
Completed transition to new shoulder weapons for patrol officers.
Implemented new mandated FOIA policies and procedures.
2011 Initiatives
During 2011Police Department staffwill:
Implement NOVATIME software system.
Continue a comprehensive review and update of all department policies and procedures.
Implement the New World accident module allowing for immediate data transfer to State’s
data base.
Manage traffic related issues to maintain high level of public safety and quality of life in the
Village.
Utilize directed patrol to target identified community problems.
Reorganize the functional structure of the police department emphasizing front-line
supervision and operational efficiencies.
Police Chief
Operations Support Services
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Village of Glenview 2011 Annual Budget 184
Performance Measures
Increase usage of traffic calming devices by 5% over 201020252628
Increase citizen/business contacts by 5% over 2010 2,163 2,200 2,319 2,435
Increase the number of residents that participated in child safety
seat and/or Citizen Police Academy programs by 3%60 60 282 290
Percentage of missing person cases referred to Detective Bureau
within 2 hours of receipt NANA190%
Conduct self initiated park patrols NANA168200
90%
Percentage of domestic violence victims supported/assisted
within 24 hours of notification 90%92%92%
2,796
Increase enforcement efforts at school zones, hazardous
intersections and speeding "hot spots" by 3% over 20102,4502,5752,715
2011
TargetPerformance Measure
2009
Actual
2010
Target
2010
Actual
2011 Appropriations by Category
The 2011 Police budget is $12,151,339, of which $11,258,190 is personnel. Pension payments
are included in personnel and are estimated to be $1,720,924 in 2011. The Interfund Charges
increased from 2010 projections of $466,714 to a 2011 budget of $516,741 due to a methodology
change which charges departments as a percentage of claim history and budgeting workers
compensationclaims per the actuarial study.
Through the 2011 Budget process, two Public Safety Assistant positions were eliminated; one
Public Service Officer was moved to Development; .50 Public Safety Assistant was moved to the
Resolution Center; one Public Services Officer position was eliminated through attrition; the
Support Services Supervisor position was eliminated and the Safety Support Services Supervisor
position was created.
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Village of Glenview 2011 Annual Budget 185
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Village of Glenview 2011 Annual Budget 186
Fire Department Summary
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 11,745,33712,326,82912,344,74012,492,34112,586,539
Contractual 131,053178,240211,740174,359180,757
Commodities 213,135240,336230,336270,336212,056
Other Charges 38,87969,13069,13068,63059,505
Capital Outlay 12 - - - -
Total Operating Expenditures 12,128,41612,814,53512,855,94613,005,66613,038,857
Other Expenditures
Interfund Charges 542,934550,411542,067661,067720,179
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out - - - - -
Total Other Expenditures 542,934550,411542,067661,067720,179
Total Expenditures 12,671,349$ 13,364,946$ 13,398,013$ 13,666,733$ 13,759,036$
Budgeted Expenditures by Fund
Corporate Fund 12,636,28013,324,94613,323,01313,591,73313,699,036
Foreign Fire Fund 35,06940,00075,00075,00060,000
Total Expenditures by Fund 12,671,349$ 13,364,946$ 13,398,013$ 13,666,733$ 13,759,036$
Full Time Equivalents
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
Administrative Secretary 1.00 1.00 1.00 1.00 1.00
Fire Battalion Chief 2.00 3.00 4.00 4.00 4.00
Fire Captain 1.00 - 3.00 3.00 3.00
Fire Lieutenant 14.00 16.00 12.00 12.00 12.00
Firefighter Paramedic 61.00 60.00 59.00 59.00 59.00
Firefighter 2.00 3.00 4.00 4.00 1.00
Total FTE's 84.0086.0086.0086.0083.00
FY 2010
Village of Glenview 2011 Annual Budget 187
The Glenview Fire Department is a progressive agency dedicated to professionalism and
efficientoperations.The Department’s 81professional firefighters and a support staff of 1 full
time equivalentprovide a full range of emergency and educational services.Because the Village
of Golf and areas of unincorporated Cook County contract with Glenview for the provision of
fire services, the Department serves a population of more than 65,000 over a 21.5 square mile
area and responds to over 6,900calls for emergency service each year.
2010 Accomplishments
During 2010 the Fire Department:
Completed a comprehensive testing process and promoted two Lieutenants to the rank of
Battalion Chief.
Completed a comprehensive testing process and promoted two Lieutenants to the rank of
Captain.
Promoted three firefighters to the rank of Lieutenant to fill the vacancies of twoLieutenant
promotions and one Lieutenant retirement.
Evaluatedcurrent Battalion Chief Job descriptions and update to include functional
assignments.
Creatednew job descriptions for the rank of Captain to incorporate all of the roles and
responsibilities of the position.
Working with the Human Resources Department, successfully implemented a firefighter
entrance recruitment exam and established an eligibility list.
Implemented a Labor Management Committee to foster a positive working relationship with
Local 4186.
Purchased and placed in service a new Ford Expeditionincident command vehicle for Station
6.
The Public Education Division presented fire safety education classes throughout the
community, at schools, and many other civic events, including the Glenview Chamber of
Commerce Street Festival and neighborhood block parties.
Staff and fire companies facilitated and supervised Independence Day pyrotechnic displays at
numerous venues.
Responded to 6902fire and medical incidents, resulting in 16,271apparatus responses.
FireChief
Operations
Special
Operations
Support
Services
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Village of Glenview 2011 Annual Budget 188
2011 Initiatives
During 2011 the Fire Department will:
Place inservice two (2) Piercefire engines at Stations 6 & 7, during the month of March.
Order and place into service a replacement ambulance at Station 6.
Promote a Lieutenant to fill a Captain vacancy created by a retirement.
Promote two firefighters to Lieutenant to fill vacancies from a Captains promotion and a
Lieutenant retirement.
Implement an electronic ambulance patient care reporting system for field use by our
paramedics.
Evaluate the current ambulance transportation billing and collection policy to determine any
potential increase of revenues from the service.
Complete radio frequency narrow banding of fire department radios and dispatch base
stations as required by FCC compliance mandate (January 1, 2013).
Complete an upgrade to apparatus mobile data computers that will improve operability and
vehicle operator visibility.
Successfully negotiate a labor contract with the Glenview Professional Firefighters Union,
Local 4186.
Recruit additional personnel to participate in core functions of the department as part of
succession planning.
Provide critical Village personnel with the opportunity to review their department specific
emergency operations in the Village Emergency Operations Center.
Continue to work with Facilities and TRIA to develop a scope of work document for
remodeling portions of Station 8.
Performance Measures
2009 2010 2010 2011
Perfomance Measures Actual TargetActual Target
10% of Fire Department policies are reviewed N/A 10%45%10%
10% of Fire Department standard operating procedures are
reviewed N/A10%25%10%
10% of Police and Fire Commission Rules and Regulations N/A 10%0%10%
Percentage of K-8 classrooms and senior facilities visited to
present a specific message N/A100%100%100%
Operational readiness of Emergency Operations Center N/A 1 hour 1 Hour 1 Hour
EMS Baseline Turnout Time (the time interval between
dispatch notification and vehicle(s) enroute) of 90 seconds N/A90%88.44%90%
Fire Baseline Turnout Time (the time interval between
dispatch notification and vehicle(s) enroute) of 90 seconds N/A90%96.53%90%
Fire & EMS Baseline Travel Time (the time interval from
enroute until on scene, based on urban population) of 5
minutes 12 seconds N/A90%94.83%90%
Total Baseline Response Time: EMS (Call creation to
arrive, first unit on scene) Code 1, Code 1 Extrication, of 8
minutes 12 seconds N/A90%98.56%90%
Total Baseline Response Time: Fire (Call creation to arrive,
first unit on scene) Code 3, 3A, 4, of 8 minutes 12 seconds N/A90%97.27%90%
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Village of Glenview 2011 Annual Budget 189
2011 Appropriations by Category
The 2011 Fire budget is $13,699,036, of which $12,586,539 is personnel. Pension payments are
included in personnel and are estimated to be $2,766,952 in 2011. The interfund charges
increased from 2010 projections of $661,067 to a 2011 budget of $720,179 due to a methodology
change which charges departments as a percentage of claim history and budgeting workers
compensation claims per the actuarial study.
Three firefighter positions were eliminated in the 2011 budget process through attrition.
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Village of Glenview 2011 Annual Budget 190
DevelopmentDepartment Summary
Director’s Office, Planning and Zoning and Inspectional Services
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 2,435,5892,377,9452,268,9452,223,1762,464,108
Contractual 201,308309,306226,749264,131245,653
Commodities 7,29717,28017,2806,1007,675
Other Charges 37,40260,40560,40557,12057,195
Capital Outlay - - - - -
Total Operating Expenditures 2,681,5962,764,9362,573,3782,550,5272,774,631
Other Expenditures
Interfund Charges 52,64540,10639,71339,71351,769
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out - - - - -
Total Other Expenditures 52,64540,10639,71339,71351,769
Total Expenditures 2,734,241$ 2,805,042$ 2,613,091$ 2,590,240$ 2,826,400$
Budgeted Expenditures by Fund
Corporate Fund 2,734,2412,805,0422,613,0912,590,2402,826,400
Total Expenditures by Fund 2,734,241$ 2,805,042$ 2,613,091$ 2,590,240$ 2,826,400$
Personnel by Division
Administration 4.004.005.005.005.00
Inspectional Services 11.7511.7511.0011.0011.00
Planning & Zoning 5.505.506.506.506.50
Total FTE's 21.2521.2522.5022.5022.50
FY 2010
Full Time Equivalents
Village of Glenview 2011 Annual Budget 191
The Development Department is dedicated to enhancing the quality of life, environment, and
property values of the Glenview community through education and enforcement delivered with
resourceful, responsive and reliable customer service. The Development Department is
comprised of the Inspectional Services and Planning Divisions. The department’s core values
include integrity,teamwork, professionalism, competency and character.
Department Wide Performance Measures
Re-reviews will be reduced by 10% based on
implementation of improvements. N/A N/A N/A 10%
30% of staff exceed the minimum
certification/licensing requirement of their specialty30%30%30%30%
30% of staff shall be cross trained in at least one
additional discipline.30%30%30%30%
Review and update 25% of Department application
forms and informational packets. N/A 25%35%25%
Receive a 85% acceptablity rating on customer
service surveys. N/A N/A N/A 85%
Performance Measure
2009
Actual
2010
Target
2010
Actual
2011
Target
Director
Planning and Zoning Inspectional Services
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2011 Appropriations by Category
The Director’s Office 2011 budget is $800,220, of which $586,642 is personnel. Contractual
services include the consolidated services contract provided by Baxter and Woodman. Services
provided under the contract include building inspection, plan review, private construction
inspections and court ordered clean up. An Administrative Assistant was moved from Policeto
the Development Director’s Office.
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Village of Glenview 2011 Annual Budget 193
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 406,6622,377,9452,268,9452,223,176586,642
Contractual 24,350309,306226,749264,131195,378
Commodities 2,64917,28017,2806,1005,700
Other Charges 3,98060,40560,40557,12012,500
Capital Outlay - - - - -
Total Operating Expenditures 437,6422,764,9362,573,3782,550,527800,220
Other Expenditures
Interfund Charges 27,92340,10639,71339,713 0
Total Other Expenditures 27,92340,10639,71339,713 0
Total Expenditures 465,565$ 2,805,042$ 2,613,091$ 2,590,240$ 800,220$
Budgeted Expenditures by Fund
Corporate Fund 465,5652,805,0422,613,0912,590,240800,220
Total Expenditures by Fund 465,565$ 2,805,042$ 2,613,091$ 2,590,240$ 800,220$
Personnel
Director 1.001.001.001.001.00
Administrative Coordinator 3.003.003.003.003.00
Administrative Assistant 0.000.001.001.001.00
Total FTE's 4.004.005.005.005.00
Office of the Director
Full Time Equivalents
FY 2010
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Village of Glenview 2011 Annual Budget 194
Planningand Zoning
The Planning and Zoning Divisionassistswith the review of proposed land uses and
development projects in order to ensure compatibility with the Village's Comprehensive Plan.
The division 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.
2010 Accomplishments
During 2010 Planning and Zoning:
Implementation of the short-term Waukegan Road Corridor improvements (bump-out,
crosswalks, and median), the curb cut consolidations, and related offsite improvements
Updated codes: 2008 NEC, 2009 IECC, fire code amendments, time limits,public
infrastructure, and AppearanceCode update(ground signsand lighting).
Managed regulatory approval, plan review and inspection of major development projects
including GlenStar/Astellas, Glenview Public Library, two McDonald’s redevelopments,
Glenbrook Hospital, and the Bennigan’s conversion.
106 Park Drive was designated as a Historical Landmark.
2011 Initiatives
During 2011 Planning and Zoning will:
Major code updates: Official Map, Parking & Loading,Unified Development Code, Planned
Development, 2008 IDPH code and the 2011 NEC code.
Provide support to the redevelopment efforts for projects in the Downtown, Milwaukee and
Waukegan Corridors.
2011 Appropriations by Category
The 2011 Planning budget is$732,485, of which $656,280 is personnel. The 2011 budget for
various commissions is $32,260. During the 2009 budget process the divisions were recorded as
separate cost centers. During the 2010 budget process the divisions were collapsed into one cost
center. In 2011, these costs centers were recorded as three divisions: Administration, Planning
and Zoning, and Inspectional Services. The intent is to continue to report in this format.
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Village of Glenview 2011 Annual Budget 195
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 547,319 - - - 656,280
Contractual 57,005 - - - 40,945
Commodities 87 - - - -
Other Charges 27,133 - - - 35,260
Capital Outlay - - - - -
Total Operating Expenditures 631,544 - - - 732,485
Total Other Expenditures -$ -$ -$ -$ -$
Total Expenditures 631,544$ -$ -$ -$ 732,485$
Budgeted Expenditures by Fund
Corporate Fund 631,544 - - - 732,485
Total Expenditures by Fund 631,544$ -$ -$ -$ 732,485$
Personnel
Full Time
Senior Planner 1.00 1.00 1.00 1.00 1.00
Civil Engineer 1.00 1.00 1.00 1.00 1.00
Director of Planning 1.00 1.00 1.00 1.00 1.00
Village Planner 1.00 1.00 1.00 1.00 1.00
Senior Civil Engineer - - 1.00 1.00 1.00
Plan Review Division Engineer 1.00 1.00 - - -
Full Time Total 5.00 5.00 5.00 5.00 5.00
Part Time
Intern 0.50 0.50 1.50 1.50 1.50
Part Time Total 0.50 0.50 1.50 1.50 1.50
Total FTE's 5.50 5.50 6.50 6.50 6.50
Planning & Zoning
Full Time Equivalents
FY 2010
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Inspectional Services
The Inspectional Services DivisionenforcesGlenview'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 &
complaints, and performs all health inspections.
2010 Accomplishments
During 2010 Inspectional Services:
Performed 96.3% of annual fire and100% ofhealth/sanitation inspections.
Responded to 1175property maintenance complaints, resolving 95.6%.
Managed Baxter/Woodman and JAS inspection and plan review contracts.
Re-launched the more accurate and easier to use Development Department webpage.
Introduced an online payment option for 2011 business license renewals.
Worked with Village Dispatch to have all Fire Alarms from our monitoring boards removed.
2011 Initiatives
During 2011 Inspectional Services will:
Initiate Administrative Adjudication program for building/property maintenance cases
Complete 100%of annual recurring inspections, and reduce number of low scoring food
service establishments.
Increase outreach to customers to measure delivery of customer service,increase level of
performance indicator reportingand upload to department web page.
Develop ways to share inspection information with Glenviewfire Operations.
Performance Measures
Reduce the number of low scoring food service
establishments by 10%N/A10%N/A10%
80% of all building plans receive an initial review
within ten (10) working days 76%80%77%80%
80% of small building permits receive an initial
review within five (5) working days N/AN/AN/A80%
90% completion of scheduling and conducting fire
acceptance tests within 48 hours N/A90%100%90%
95% of all annual fire inspections and required
reinspections are completed N/A100%95%95%
80% of all complaints are responded to within 24
hours N/AN/A95%80%
100% of complaints are closed, in court or in the
documented process of compliance within 3
months.N/AN/AN/A100%
90% of scheduled inspections and re-inspections
will be conducted on/before the requested time.N/AN/AN/A90%
2% of Inspectional Services budget devoted to
training: ISO requirement.2%2%2%2%
Performance Measure
2009
Actual
2010
Target
2010
Actual
2011
Target
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Village of Glenview 2011 Annual Budget 197
2011 Appropriations by Category
The Inspectional Services 2011 budget is $1,293,695, of which $1,221,186 is personnel. The
interfund charges are charges for the repair and maintenance of the inspectional services fleet.
An Inspector position was eliminated through attrition and was later included in the consolidated
contract with Baxter and Woodman.
During the 2010 budget process the divisions were collapsed into one cost center. In 2011, these
costs centers were recorded as three divisions: Administration, Planning and Zoning, and
Inspectional Services. The intent is to continue to report in this format.
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Village of Glenview 2011 Annual Budget 198
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 1,481,608 - - - 1,221,186
Contractual 119,952 - - - 9,330
Commodities 4,561 - - - 1,975
Other Charges 6,289 - - - 9,435
Capital Outlay - - - - -
Total Operating Expenditures 1,612,410 - - - 1,241,926
Other Expenditures
Interfund Charges 24,722 - - - 51,769
Total Other Expenditures 24,722 - - - 51,769
Total Expenditures 1,637,132$ -$ -$ -$ 1,293,695$
Budgeted Expenditures by Fund
Corporate Fund 1,637,132 - - - 1,293,695
Total Expenditures by Fund 1,637,132$ -$ -$ -$ 1,293,695$
Personnel
Full Time
Inspector 4.00 4.00 4.00 4.00 4.00
Sanitarian 2.00 2.00 2.00 2.00 2.00
Plan Examiner Supervisor 1.00 1.00 - - -
Plan Review Manager - - 1.00 1.00 1.00
Inspectional Services Manager1.00 1.00 1.00 1.00 1.00
Plan Examiner 1.00 1.00 1.00 1.00 1.00
Total Full Time 9.00 9.00 9.00 9.00 9.00
Part Time
Inspector 2.75 2.75 2.00 2.00 2.00
Total Part Time 2.75 2.75 2.00 2.00 2.00
Total FTE's 11.75 11.75 11.00 11.00 11.00
Inspectional Services
Full Time Equivalents
FY 2010
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Village of Glenview 2011 Annual Budget 200
Capital Projects Department Summary
Director’s Office, Capital ImprovementsandFacilities Management
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 1,880,3501,711,7601,743,2431,714,2261,673,728
Contractual 780,119932,353932,353994,889913,808
Commodities 697,6221,139,3291,139,329862,217834,365
Other Charges 59,68614,100139,23913,53938,157
Capital Outlay 2,394,6772,138,0002,138,000981,0001,698,000
Total Operating Expenditures 5,812,4555,935,5426,092,1644,565,8715,158,058
Other Expenditures
Interfund Charges 154,380117,603117,112117,11259,906
Capital Projects 9,324,78029,123,83530,901,66626,764,46118,434,721
Special Service Areas 0 0 0 0 0
Transfer Out 17,362 2,000 2,000 2,000882,000
Depreciation 1,676,798 0 0 0 0
Total Other Expenditures 11,173,32129,243,43831,020,77826,883,57319,376,627
Total Expenditures 16,985,77535,178,98037,112,94331,449,44424,534,685
Budgeted Non Expensed Items
Debt - - - - -
Capitalized Assets (1,828,202) (4,190,708) (4,190,708) (4,190,708) (4,516,856)
Total Non Expensed Items (1,828,202) (4,190,708) (4,190,708) (4,190,708) (4,516,856)
Total Expenditures 16,985,775$ 30,988,273$ 32,922,235$ 27,258,736$ 20,017,829$
Budgeted Expenditures by Fund
Corporate Fund 2,913,4803,167,8653,198,9962,974,4891,937,624
Motor Fuel Tax Fund 1,161,448 1,540,002 1,540,002 1,540,002 1,570,000
Glen Redevelopment 594,369749,281749,281652,766630,671
Glen Caretaker - - - - 53,022
Glenview Water Fund 1,369,318 1,226,034 1,226,034 972,034 810,993
Glenview Sanitary Sewer Fund 644,226 233,662 569,984 646,712 1,236,136
Wholesale Water Fund 67,910 - - - 15,000
Commuter Fund 45,419 - - - 102,033
North Maine Water and Sewer Fund 322,927 400,000 482,700 482,700 345,804
Capital Projects Fund 7,306,392 15,674,396 17,158,205 13,900,000 7,686,361
Glen Capital Projects Fund 152,403 5,859,034 5,859,034 5,109,034 3,050,185
Facility Repair and Replacement Fund 2,407,884 2,138,000 2,138,000 981,000 2,580,000
Total Expenditures by Fund 16,985,775$ 30,988,272$ 32,922,234$ 27,258,735$ 20,017,828$
Personnel by Division
Administration 9.00 9.00 8.00 8.00 6.41
Facilities Management 4.00 4.00 3.60 3.60 3.60
Capital Improvements 0.00 0.00 0.00 0.00 1.59
Total FTE's 13.00 13.00 11.60 11.60 11.60
FY 2010
Full Time Equivalents
Village of Glenview 2011 Annual Budget 201
The mission of the Capital Projects Department is to build and maintain quality public amenities
and infrastructure and promote a high quality of life for the Village of Glenview. The
department consists of twoprimary divisions (Capital Improvements Program and Facilities
Management) and provides primary management of Capital Improvement Program (CIP)
projects, facility maintenance and repair functions, and The Glen related functions.
2011 Appropriations by Category
The Office of the Director supports the administrative functions of the department. The total
2011 budget is $1,320,673 and includes personnel being charged to the Corporate and Glen
Redevelopment Funds, per the TIF Retirement Plan. However, during the 2011 budget process
the Board of Trustees voted to maintain the personnel split of 60/40 (Glen/Corporate) for another
year. The personnel section illustrates that the Corporate and Glen Redevelopment Funds do not
support the full cost of the staff. Portions of these staff members are charged directly to the
Capital Improvement Program within the enterprise funds.
Office of the Director
Capital Improvements
Program
Facilities
Management
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FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 1,543,3311,331,9871,357,7241,310,7561,042,702
Contractual 127,032250,282250,282220,282197,790
Commodities 7,62718,85018,85018,85018,315
Other Charges 6,85410,90011,03911,03910,400
Capital Outlay - - - - -
Total Operating Expenditures 1,684,8431,612,0191,637,8951,560,9271,269,207
Other Expenditures
Interfund Charges 146,961109,294108,803108,80351,466
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out 2,000 2,000 2,000 2,000 -
Total Other Expenditures 148,961111,294110,803110,80351,466
Total Expenditures 1,833,804$1,723,313$1,748,698$1,671,730$1,320,673$
Budgeted Expenditures by Fund
Corporate Fund 1,239,435974,033999,4171,018,965690,002
Glen Redevelopment 594,369749,281749,281652,766630,671
Total Expenditures by Fund 1,833,804$1,723,313$1,748,698$1,671,730$1,320,673$
Personnel
Full Time
Director 1.001.001.001.000.85
Assistant Director 1.001.001.001.000.85
Administrative Coordinator 1.001.001.001.000.85
Design Engineer 1.001.001.001.000.72
Capital Project Division Manager1.001.001.001.000.85
Design Division Engineer 1.001.001.001.000.72
Village Engineer 1.001.001.001.000.85
Project Manager 1.001.001.001.000.72
Total FTE's 8.008.008.008.006.41
Part Time
Intern 1.001.000.000.000.00
Part Time Total 1.001.000.000.000.00
Total FTE's 9.009.008.008.006.41
Office of the Director
Full Time Equivalents
FY 2010
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Village of Glenview 2011 Annual Budget 203
Capital Improvements 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.Thecurrent value of this core
infrastructure is approximately $750,000,000.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.
2010 Accomplishments
During 2010 the Capital Improvements Program:
Bid all 2010 core projects by May 1, 2010.
Facilitated a comprehensive analysis of community-wide flooding via the Storm Water Task
Force process –the Flood Risk Reduction Program (storm water master plan) was approved
by the Village Board in August 2010.
Commenced implementation for the Flood Risk Reduction Program with the award of the
Local “Quick-win” Storm Water Projects, Phase I of the East of Harms Sanitary Sewer
System Improvement Project and various resident cost-sharing programs.
Obtained $1 million in state funding to complete Library-relatedinfrastructure including the
Glenview-Washington traffic signal and Glenview Road Resurfacing (Greenwood to
Washington).
Obtained two other state funding commitments including $150,000 for local storm water
detention and $200,000 to support the East of Harms Sanitary Sewer System Improvement
Project. Also, secured two Illinois Transportation Enhancement Program grants to
interconnect a bike path and sidewalk with Northbrook facilities.
Coordinated with the Metropolitan Water Reclamation District (MWRD) ontheir regional
projects development –the draft plan includes two large regional detention projects upstream
of Glenview that would provide great benefits to Village residents.
Commenced construction on the Glenview/Greenwood intersection project.
Completed the five-year Core and Glen CIP’s.
Continued to provide project-level web updates ensuring that residents had various outreach
tools to track progress on their neighborhood projects.
Completed the Phase I design for the Chestnut/Waukegan intersection.
Completed the project management for the Village’s consolidated contract with Baxter &
Woodman.
2011 Initiatives
During 2011 the Capital Improvements Program will:
Bid all 2011 core projects by May 1, 2011.
Actively participate in Municipal Partnering efforts and review opportunities to jointly bid
the Village’s annual resurfacing and sewer lining projects, amongst others.
Continue implementation of the Flood Risk Reduction Program.
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Upon completing additional research, brief the Village Board on theopportunities to
implement a storm water utility fee to further support additional storm sewer maintenance
and improvement projects.
Continue coordination with the Metropolitan Water Reclamation District (MWRD) regarding
the implementation of their recommended regional projects and the district-wide Watershed
Management Ordinance.
Complete Amtrak/Metra Intergovernmental Agreement to relocate Amtrak stop to The Glen
of North Glenview station; construct new Amtrak warming shelter and modify office space
for Amtrak operations.
Continue participation in the Willow Road Study (CAG) to widen Willow Road from
Waukegan to I-94.
Complete construction on the Glenview/Greenwood intersection improvement project.
Coordinate with IDOT on bidding the Centennial Trail shared-use path improvement
connecting the facilities of The Glen with Glenbrook South High School.
Commence Phase II design for the Chestnut/Waukegan intersection.
Complete the IMS update of the Village’s roadway rating system; review opportunities to
receiveeconomies of scale as part of the Municipal Partnering efforts.
Pursue additional legislative initiatives, as appropriate.
Complete annual TIF reporting, annual TIF core jurisdiction meeting, funding of Make
Whole Payments, and Pro Forma update.
Performance Measures
Resident satisfaction for the design of projects (5 point scale)4.42 3.80 4.12 3.80
4.00
4.00 4.75 4.00
4.00
4.00
4.00
4.00 4.75
Overall average of residents satisfaction survey with conduct of
design meetings (5 point scale)4.89 4.00 4.79
Resident satisfaction with the length of design meetings (5 point
scale)5.00 4.00 4.88
2011
TargetPerformance Measures
2009
Actual
2010
Target
2010
Actual
Resident satisfaction with usefulness of design meetings ( 5 point
scale)4.72
20%
Resident satisfaction with quality and clarity of information in
design meetings (5 point scale)4.72 4.00 4.69 4.00
Percentage of attendance of impacted residents at design
meetings 13%20%17%
Resident satisfaction with the meeting space for design meetings
(5 point scale)5.00 4.00 4.88
Resident satisfaction with staff's helpfulness and willingness to
answer questions (5 point scale)5.00
3.80
Resident satisfaction for the construction timetable of projects (5
point scale)4.36 3.80 3.48*
Resident satisfaction for the landscaping and restoration of
projects (5 point scale)4.30 3.80 3.67
3.80
Resident satisfaction for the construction quality of projects (5
point scale)4.10 3.80 4.20
3.80
Resident satisfaction for the tree preservation of projects (5 point
scale)4.32 3.80 4.01 3.80
Design
Construction
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Resident satisfaction of contractor performance (5 point scale)4.02 3.80 3.85 3.80
Percentage of contract deadlines met 100%90%N/A*90%
Percentage of contingency used in core CIP projects 14%50%15%50%
Resident satisfaction of Village staff performance and response (5
point scale)4.26 3.80 4.19 3.80
2011
TargetPerformance Measures
2009
Actual
2010
Target
2010
Actual
Overall average resident satisfaction with Village construction
projects (5 point scale)4.24 4.00 3.97 4.00
3.80
Overall average contractor survey rating of project managers (5
point scale)4.15 3.80 TBD
2011 Appropriations by Category
The Capital Improvements Program 2011 budget is $15,756,010, of which $18,434,721 is
dedicated for infrastructure improvements. The 2011 CIP is less aggressive than previous years
due to a decrease inthe transfer from the Corporate Fund, intended to minimize the Corporate
Fund deficit. This revenue had been budgeted at $2,210,000 in 2010 and was amended several
times to $3,223,734, the 2011 transfer is only $1,300,000. Due to cash flow shortage in the
Glenview Water and Sewer, and North Maine Funds the transferred revenue was not budgeted in
2011.
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FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel - - - - 222,021
Contractual - - - 76,728-
Commodities - - - - -
Other Charges 51,428- 125,000- 24,557
Capital Outlay - - - - -
Total Operating Expenditures 51,428- 125,00076,728246,578
Other Expenditures
Interfund Charges - - - - -
Capital Projects 9,324,780 29,123,835 30,901,666 26,764,461 18,434,721
Special Service Areas - - - - -
Transfer Out 15,362 - - - -
Depreciation 1,633,054 - - - -
Total Other Expenditures 10,973,19629,123,83530,901,66626,764,46118,434,721
Sub Total 11,024,62429,123,83531,026,66626,841,18918,681,299
Budgeted Non Expensed Items
Debt - - - - -
Capitalized Assets (1,828,202) (4,190,708) (4,190,708) (4,190,708) (4,516,856)
Total Non Expensed Items (1,828,202) (4,190,708) (4,190,708) (4,190,708) (4,516,856)
Total Expenditures 11,024,624$24,933,128$26,835,959$22,650,482$14,164,443$
Budgeted Expenditures by Fund
Capital Projects Fund 7,306,39215,674,39617,158,20513,900,0007,686,361
Motor Fuel Tax Fund 1,161,4481,540,0021,540,0021,540,0021,570,000
Glenview Water Fund 1,369,3181,226,0341,226,034972,034431,724
Glenview Sanitary Sewer Fund 644,226233,662569,984646,7121,196,112
Wholesale Water Fund 67,910- - - -
North Maine Water and Sewer Fund322,927400,000482,700482,700230,061
Glen Capital Projects Fund 152,4035,859,0345,859,0345,109,0343,050,185
Total Expenditures by Fund 11,024,624$24,933,128$26,835,959$22,650,482$14,164,443$
Personnel
Full Time
Director 0.000.000.000.000.15
Assistant Director 0.000.000.000.000.15
Administrative Coordinator 0.000.000.000.000.15
Design Engineer 0.000.000.000.000.28
Capital Project Division Manager 0.000.000.000.000.15
Design Division Engineer 0.000.000.000.000.28
Village Engineer 0.000.000.000.000.15
Project Manager 0.000.000.000.000.28
Full Time Total 0.000.000.000.001.59
Total FTE's 0.000.000.000.001.59
Capital Improvements Program
FY 2010
Full Time Equivalents
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Village of Glenview 2011 Annual Budget 207
Facilities Management
The Village currently owns and maintains 31 facilities Village-wide 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 improvements to ensure 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
maintenance plan to ensure that Village facilities are properly maintained.
2010 Accomplishments
During 2010 Facilities Management:
Completed the five-year Facilities CIP.
Completed the demolition of the Portage Run Pump Station.
Completed the Facilities Strategic Plan.
2011 Initiatives
During 2011 Facilities Management will:
Construct new salt dome as state funding is secured.
Complete remodeling of Fire Station 8.
Evaluate the MUNIS Work Order module for facilities.
Performance Measures
Village-wide facilities satisfaction in cleanliness (5 point scale)4.00 4.00 **4.00
* The Laborers strike affected some performance measures
** Facilites Survey to be completed every 2 years (2011 next scheduled survey year)
Overall average staff survey rating of Village-wide facilities in
cleanliness, appearance/repair, responsiveness to work order
requests and staff's customer service (5 point scale)4.04 4.00 **
4.00
Village-wide satisfaction with custormer services from Facility
Division (5 point scale)3.89 4.00 **4.00
Village-wide satisfaction with facility staff friendliness (5 point
scale)4.77 4.00
4.00
**
**
4.00
Village-wide satisfaction in responsiveness to facility work order
requests (5 point scale)3.81 4.00 **4.00
Village-wide facilities satisfaction in appearance/repair of facilities
(5 point scale)3.74 4.00
2011
TargetPerformance Measures
2009
Actual
2010
Target
2010
Actual
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Village of Glenview 2011 Annual Budget 208
2011 Appropriations by Category
The 2011 Budget adopts an improved methodology for charging funds appropriately for services
rendered by the Facilities staff. With the implementation of purchase orders, contracts and
commodities can be directly charged to the appropriate fund, eliminating the need for a manual
charge back. The Facilities budget includes the Facility Repair and Replacement Fund (FRRF),
which is used for capital repairs and replacement to public facilities. The 2011 budget includes a
transfer from FRRF to the Water Fund in the amount of $882,000. This transfer is intended to
repay the Water Fund for overpayment when the fund was originally established. Currently
there is no internal service charge for FRRF, even though it is classified as an Internal Service
Fund.
FRRF was established as an internal service fund to account for capital improvements made to
village facilities. Facility capital expenditures are considered to be significant and non-routine in
regards to construction and on-going operating costs. Currently, there is no long term funding
source or “charge for service” for FRRF, existing reserves support the fund. When an internal
service charge for FRRF is established, capital improvements of Village facilities will have a
significant impact on the operating budget. Anytime a new facility is being considered for
construction the ongoing operating costs need to be considered.
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Village of Glenview 2011 Annual Budget 209
FY 2009 FY 2011
Budgeted Expenditures Actual Original Revised Projected Budget
Operating Expenditures
Personnel 337,020379,773385,520403,470409,005
Contractual 653,087682,071682,071697,879716,018
Commodities 689,9961,120,4791,120,479843,367816,050
Other Charges 1,4053,2003,2002,5003,200
Capital Outlay 2,394,677 2,138,000 2,138,000 981,000 1,698,000
Total Operating Expenditures 4,076,1844,323,5234,329,2702,928,2163,642,273
Other Expenditures
Interfund Charges 7,4198,3098,3098,3098,440
Transfer Out - - - - 882,000
Depreciation 43,744 - - - -
Total Other Expenditures 51,1638,3098,3098,309890,440
Total Expenditures 4,127,347$ 4,331,832$ 4,337,579$ 2,936,525$ 4,532,713$
Budgeted Expenditures by Fund
Corporate Fund 1,674,0452,193,8322,199,5791,955,5251,247,622
Glen Caretaker Fund - - - - 53,022
Glenview Water Fund - - - - 379,270
Glenview Sanitary Sewer Fund - - - - 40,024
Wholesale Water Fund - - - - 15,000
Commuter Fund 45,419 - - - 102,033
- - - - 115,743
2,407,884 2,138,000 2,138,000 981,000 2,580,000
Total Expenditures by Fund 4,127,347$ 4,331,832$ 4,337,579$ 2,936,525$ 4,532,713$
Personnel
Full Time
Administrative Secretary 1.001.000.000.000.00
Facilities Assistant 1.001.001.001.001.00
Project Manager 1.001.001.001.001.00
Lead Facilities Technician 1.001.001.001.001.00
Total Full Time 4.004.003.003.003.00
Part Time
Administrative Secretary 0.000.000.600.600.60
Total Part Time 0.000.000.600.600.60
Total FTE's 4.004.003.603.603.60
Facilities Management
Full Time Equivalents
FY 2010
North Maine Water and
Sewer Fund Facility Repair and
Replacement Fund
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Village of Glenview 2011 Annual Budget 211
VILLAGE OF GLENVIEW
CAPITAL SPENDING
Village of Glenview 2011 Annual Budget 212
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, thereader should refer to the 2011-2015Capital
Improvement Program, aseparately 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 forthe Village,
Infrastructure improvements are to support new development or redevelopment,
Projects will have a revenue-generating potential, and
The project reflects changes in Village needs, policies, or goals.
Another item to note is that the Village’s capitalization policy is for items that have a life of at
least two years and a minimum cost of $25,000. Items that are inexcess of $5,000 but less than
$50,000 are budgeted in Capital Outlay line items of the annual operating budget, but items that
cost less than $25,000 per unit are not capitalized.
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Village of Glenview 2011 Annual Budget 213
CIP Project Descriptions
The following information is included for each project that is included in the 2011-2015CIP.
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
prioritiesto meet the goals of the Village.Below are themajor steps in the CIP development:
1.Start –PrepareForecast 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
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Village of Glenview 2011 Annual Budget 214
Projects are developed through the course of the fiscal year. Thefirst stage of the process is the
determination of projects to include in the capital program. Projects areproposed by the Village
Board, residents, or staff to be included in the five year program. These project proposals will
generally identify the scope of the project, related CIP projects, funding sources, and a proposed
schedule. The proposed projects are then reviewed by Village staff to determine if the project is
compatible with Village widegoals.
If the project is deemed compatible with Village goals, staff will evaluate goals based upon the
feasibility of accomplishing the project in a given year and within the limits of the Village’s
control. From this point, staff will work to enhance the project description, funding sources, and
develop a project schedule. Projects are then reviewed by the responsible department and
incorporated within the five year CIP schedule.
During the final stage of the process, Village staff provides recommendations to the Village
Board for approval of the five-yearCapital 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’sfunding 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’soperating 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.
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Village of Glenview 2011 Annual Budget 215
Below is a listing of the major sources of funds that the Village utilizes to fund CIP projects.
Impact on Operating Budget
The Corporate Fund includes the revenues and expenditures thatdrive the daily services
provided by the Village. In addition to these daily services, the Village Board has set forth a
policy to utilize Corporate Funds to accomplish their goal of improving overall Village
infrastructure. These transfersto the capitalbudgethave 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.
Whenfunding for capital projects comes from the corporate and special revenues funds,
operating budgetdevelopmentmust have a clear connection to the CIP process. When the
Village decides to use Corporate Funds to pay for capital improvements,the Village must
determine the priority of projectsand if revenues are sufficient to maintain normal day-to-day
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.
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Village of Glenview 2011 Annual Budget 216
operations of the Village within theVillage’s fund balance policy. The Village also must
consider the creation and/or expansion of current Village infrastructure and the ongoing costs of
maintenance. For example, if a new roadway is built, as was the case in the Glen, then the Public
Works Department must include supplemental information in its budget to maintain the new
roadways. This would include not onlyemployees or contractors to maintain the roadway, but
equipment and supplies for the roadway maintenance.
In 2011, there is no direct transfer from the Corporate Fund for the funding of individual capital
projects. From 2011–2015, the Village currentlyplans to directly transfer$9,523,257from the
Corporate Fund for capital projects. In 2011the Corporate Fund transfer to the Capital Projects
Fundis $1,300,000; however, the Corporate Fund is acting as a pass throughfrom other Village
funds to pay for capital projects.
There is also a minimal impact on the 2011operating 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.
Impact of Non-routine Capital Expenditures on Operating Budget
Project Category Impact on Operating Budget
Core Infrastructure
There are no non-routine 2011 projects planned at this time. Therefore
there is no foreseen impact on the operating budget.
Ancillary
Water System
Sanitary Sewer
Storm Water
North Maine Utilities
The Glen
Facilities
* See project listing for more information on specific 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 couldspan several years but expenditures would
be approved inthe year that the project was started. For instance, all expenditures associated
with the construction of a new municipal building would be approved in2011if the project
began in 2012and was completed in 2015.
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 2011with design of the roadway and then construction of the roadway in 2012, each
function is separated and budgeted to the distinct budget year.
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Village of Glenview 2011 Annual Budget 217
Capital Improvements Program
CORE INFRASTRUCTURE
Design $937,745
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 programsand natural resource projects.Outsourced engineering
service increases reflect the supplemental help required beyond the in-house staff capacity.
Road Resurfacing $4,579,483
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 5.24miles resurfaced in 2011.The
roadways include:
ChurchStreet(Glenview Road to Dewes Street)
Arbor Lane (Glenview Roadto Wilmette Avenue)
Lizette Lane (Pfingsten Road to Brett Lane)
Lizette Courts (3) (Lizette Lane to South End)
Glenview Road East & Downtown (ChathamRoadto East Village Limits)
Brett Lane (Pfingsten Road to Lizette Lane)
Linneman Street (HuberLaneto Prairie LawnRoad)
KnollwoodLaneMARS (CDS to Village Limits)
CrabtreeLaneMARS (Long Valley Road to Overlook Drive)
MARS Asphalt
MARS Concrete
Concrete Road Diamond Grinding Pilot Project
Road Reconstruction $3,944,881
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,
sidewalkslab replacement, roadway base repair, street pavement installation, parkway grading,
and landscape restoration. There will be a total of 1.28miles reconstructed in 2011. The
roadways include:
Rollwind Road (Locust Lane to Long Valley Road)
Central Road(Harlem Avenue to Lehigh Avenue)
George Court w/CDS (HarlemAvenueto LehighAvenue)
Culver Lane w/CDS (Harlem Avenue to Lehigh Avenue)
LehighAvenue(Central Road to Long Valley Road)
Hunter Road (GlenviewRoadto WilmetteAvenue)
Pine Street (GroveStreetto PineStreet)
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Village of Glenview 2011 Annual Budget 218
ANCILLARY PROJECTS
Bicycle Paths –Centennial Trail along W. Lake Avenue $200,000
Construction of the Centennial Trail section from Pickwick Avenue to Pfingsten Road along the
south side of West Lake Avenue will provide access to Glenbrook South High School. An
Illinois Transportation Enhancement Program (ITEP) grant of $440,000 has been received to
reduce the net cost of this project to $204,000.
Crack Sealing $75,000
This is the Village’s annual crack-sealing program managed by Public Works but funded outof
the CIP.Crack-sealing is an important maintenance strategy to protect roadway’s base courses
from premature failure.
EECBG Waukegan Pedestrian Countdown Signals $100,200
Inspectional Services for Construction $340,975
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
punchlists and all necessary related documentation.This budget solely covers the core CIP and
inspection services for special projects are carried within those projects costs.
Miscellaneous Restoration/Tree Trimming & Removal $41,600
To facilitate closure of projects from the previous construction season, isolated restoration
measures in the parkway tend to re-occur the following spring whichrequire 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.
For 2010, two Section 319 grants have been applied for. Grant funding was awarded for
construction of stream bank stabilization at the Downtown East Bank which has been eroding
over the past few years.The East Bank project work involves regrading, stabilizing, and planting
the streambank at West Fork Green with native species.
The second project, awaiting feedback on the applied for IEPA permit, involves a second phase
of retrofitting turf-lined detention basins to a natural native lined planting scheme to promote
pollution reduction, recharge groundwater and provide opportunities for public education.The
basins are located near Vantage Lane, Keenan Lane, and Highland Lane.
For 2011, the Natural Resources Commission is working on a implementation plan supporting
the approved Plan for Nature in Glenview which will be briefed to the Village Board upon
completion.
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Village of Glenview 2011 Annual Budget 219
Reach 1 Payback $24,557
Willow Sidewalk Interconnect $200,600
WATER SYSTEM PROJECTS
Glenview Road West $568,000
Water Design $45,000
This line item includes the design of water main-only project design within the five-year CIP.
Water Main Breaks $50,000
Water main breaks that occur randomly with roadway reconstruction projects are hard to plan,
and budget, for on a project-level.As such, this separate budget item within the Water CIP has
been identified to cover these costs as they occur.
SANITARY SEWER PROJECTS
Cost Sharing Program –Overhead Sanitary Conversion $300,000
The draft 2009-2015 Sanitary Sewer Surcharging plan under evaluation by the Storm WaterTask
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.
East of Harms Quick Rehab $500,000
East of Harms SSES $300,000
East of Harms Storage $1,200,000
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 tocommence Village Board approved portions of that
work.
Sanitary Relining $167,271
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 Television Inspections $100,000
This project will televise sections of sanitary sewer throughout the Village to assist in prioritizing
future capital improvement projects primarily withroad reconstruction programs. Some
additional high-concern sanitary televising is also included as directed by Public Works.
STORMWATER PROJECTS
Area Detention/MWRD Coordination $394,600
Cost Sharing Program –Engineering Inspections $100,000
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Village of Glenview 2011 Annual Budget 220
DCEO Storm Water Project $150,000
Dewes, Henly, Harlem –Pre-Disaster Mitigation Grant $350,000
In-line Detention Strategy $150,000
Meadow Lane Trunk Sewer $120,000
Rain Garden Program $15,000
This is a continuation of a program started in FY 2007 to partially subsidize the cost of
installation of rain gardens on private residential properties in order to mitigate storm water
runoff and provide water quality improvements.Residents with an existing drainage issue would
submit an application along with a proposed landscaping plan.If the plan has a drainage benefit
and a proper planting plan, they would qualify for the Village to reimburse them 50% of the
project costs up to$1,000 upon final inspection. This program assists the Village in meeting
portions of requirements under the National Pollution Discharge Elimination System (NPDES)
program which is an unfunded federal mandate.
Storm Sewer TV Inspections $75,000
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 Relining $75,000
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.
Waukegan Road Urban Rain Garden $30,000
NORTH MAINE UTILITIES
Infrastructure Projects 230,061
Projects are based on the North Maine Master Plan and as prioritized and approved by the
Village Board.
THE GLEN
Surveying $5,000
Completion of the Glen Master Plan will require all parcels to be subdivided and utility
easements place over all final infrastructure locations. This budget also incorporates additional
surveying required for the Navy Disposition Parcel, possible Gallery Park transfer and Catellus
Site marketing.
Geographic Information System $50,000
The Village has received several volumes ofas-built engineering documents for both public and
private developments in the Glen. This information must be integrated into the Village road and
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Village of Glenview 2011 Annual Budget 221
utility maps. The integration began in 2006, but the majority of the work will be completed
between 2008 and 2012 as all subdivisions and improvements are accepted by the Village.
Development Department Fees $205,185
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.
Amtrak Stop –Relocation/Warming Shelter $500,000
This project will allow Amtrak to relocate their Glenview stop from Downtown to The Glen of
NorthGlenview Station. With the aidof state funding, thisproject includes upgrades at the
station to accommodate the move. This project will be a benefit to traffic in the downtown area
as the Amtrak trains currently block passage at Glenview Road and Dewes Street, when the train
is stopped at the station.
Navy Housing Retention Pond Storm Water Connection $2,000,000
Parkway Tree Replacement $40,000
Chestnut Avenue Infrastructure $250,000
Complete construction of Chestnut Avenue to extend and match the Toll Brothers site plan for
parcel 4. Toll Brothers will complete the construction as part of their development and the
Village will pay for their share upon receipt of the invoice.
FACILITIES MANAGEMENT
Village Hall $86,000
Install generator for complete Village Hall back-up power. Plumbing/piping replacement of hot
and cold potable water lines (phased). Mammoth AC system and air handler are in need of
replacement.
Inspections Annex $80,000
This facilityisto be removed.$200,000 for demolition cost and $100,000 for environmental
abatement. There could be an additional $200,000 to mitigate cellular leases if the antenna is
removed.
Public Works –Phase I $218,000
This facility is the administration area at the Public Works campus. An automated gate system
will be added to enhance safety and security forthe campus.A replacement exhaust system for
Fleet Service garage will be installed in 2011.Translucent panels which control solar heat gain
deliver significant savings to HVAC costs. These panels are starting to deteriorate and phasing
for replacement willbegin in 2013.
Public Works –Phase II $20,000
This phase of the campus houses a restroom and fuel filling station, materials, equipment and the
Village’s road salt supply. Most exterior components including pedestrian doors are in need of
replacement due to the corrosive salt material.
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Village of Glenview 2011 Annual Budget 222
Public Works –Phase III $100,000
This phase of the campus is the main garage that houses the department’s vehicles, equipment,
materials, etc. Replacement of the epoxy quartz covering over the concrete floor is scheduled for
2011. A keyless door access system will be added to enhance safety and security for the campus.
Replacement of carbon monoxide sensors isrequired on a five year cycle.
Police Station $40,000
Replacement of carbon monoxide sensors isrequired on afive year cycle. Both sally port garage
and evidence garage surfaces comprised of quartz epoxy flooring have an estimated life cycle
which is expected to end in 2014. This facility has approximately 125,000 square feet of asphalt
which will require replacement in failed areas.
Fire Station 6 $69,000
Due to the anticipated downtown development program, this building’s life expectancy has been
reduced; therefore major projects have been minimized and only necessary maintenance projects
will be performed.
Fire Station 8 $285,000
Items that make up the living and sleeping quarters, such as the variety of flooring, carpeting,
plumbing fixtures, wall coverings, are in need of repair or replacement. This remodeling will be
phased over several years. The exteriorsuffers from masonry and sealant deficiencies as well as
rusting of the metal fascia. Overhead door operator replacements will also be required. Fire
system panel is obsoleteand will need to be replaced. HVAC equipment has been identified for
replacement.
Fire Station 13 $75,000
Due to the newer age of this facility along with the preventative maintenance programs in place,
projects are limited.
Downtown Train Station $10,000
This station, built in the mid-1990’s, requires needed exterior element repairs. The exterior wood
benches positioned throughout the pedestrian platforms will eventually need to be replaced due
to weathering.
North Glen Train Station Warming House $6,000
The ceiling mounted furnace is scheduled to be replaced.The need for tuck pointing is evident.
Rugen Sr. Pump Station $20,000
This reservoir houses 6 million gallons of potable water that is distributed throughout the
Village. The exterior of the building suffers from masonry spalling and failing mortar joints on
the exterior decorative panels of the reservoir. Ventilation exhaust fans will eventually need to be
replaced due to their age.
LaramiePump Station $3,000
The roof shingles are showing signs of splitting and failure. Replacement is recommended for
2012.
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Village of Glenview 2011 Annual Budget 223
ExecutivePump Station $374,000
Replacement of the top half of the tank including supporting structure. If this facility is to be
removed a $200,000 demolition cost is to be expected. We are currently waiting on a Public
Works evaluation of the water system to gauge overall effect to the west side water distribution
system.
Heatherfield Lift Station $7,000
Cedar shake roof is splitting and scheduled for replacement in 2011.
Salt Dome $300,000
This facility will be built in 2011at Community Park West.The new salt dome will be similar to
this salt dome. The capacity of this dome is 3,000 tons. A $275,000 state grant has been received
for this facility.
Quarters West Building $5,000
This is a vacant house original to the GNAS formerly being used for temporary housing. General
maintenance projects only proposed.
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CORE INFRASTRUCTURE 2011 2012 2013 2014 2015TOTALDesign
Roadway Design (Pavement Testing, IMS, Surveying)104,720 - - - - 104,720
SWUF Implementation Plan 100,000 - - - - 100,000
Road Design Phase I-III (B&W)177,900 - - - - 177,900
Form-based Code Design(B&W)50,000 - - - - 50,000
Bridge and Retaining Wall Inspection and Assessment 12,180 - - - - 12,180
Natural Resource Project Design 25,000 - - - - 25,000
Chestnut/Waukegan Phase II Design(B&W)125,945 - - - - 125,945
Chestnut/Waukegan ROW 159,000 - - - - 159,000
Karen/Covert Design & SSA Admin(B&W)13,000 - - - - 13,000
IMS Update 135,000 - - - - 135,000
Techny Trail Segment IV - Phase I Design(B&W)35,000 - - - - 35,000
Design Subtotal 937,745 710,600 334,700 325,300 324,500 2,632,845$
Road Resurfacing
Church (utilities are w/ DT Plan) 37,970 - - - - 37,970
Arbor Ln 688,417 - - - - 688,417
Lizette Lane 546,788 - - - - 546,788
Lizette courts (3)270,724 - - - - 270,724
Glenview Road East & Downtown 1,530,000 - - - - 1,530,000
Brett Lane 380,444 - - - - 380,444
Potter Road 503,465 - - - - 503,465
Linnemann Street 178,500 - - - - 178,500
Knollwood MARS 42,826 - - - - 42,826
Crabtree MARS 39,270 - - - - 39,270
MARS Asphalt 155,040 - - - - 155,040
MARS Concrete Supplemental to PW 204,000 - - - - 204,000
Concrete Road Diamond Grinding Pilot Project-Spec Preparation 2,040 - - - - 2,040
Road Resurfacing Subtotal 4,579,483 1,865,045 1,632,709 2,040,936 1,913,894 12,032,067$
Road Reconstruction
Rollwind Road 602,355 - - - - 602,355
Central Road 194,996 - - - - 194,996
George Court w/CDS, 480,065 - - - - 480,065
Culver Lane w/CDS 479,732 - - - - 479,732
Lehigh 539,994 - - - - 539,994
Hunter Road 1,012,627 - - - - 1,012,627
Pine Street 635,112 - - - - 635,112
Road Reconstruction Subtotal 3,944,881 2,294,940 756,531 2,941,700 4,891,427 14,829,479$
Ancillary Projects
Bicycle Paths - Centennial Trail along WL Ave; Pfingsten to The Glen Ph III Constr.200,000 - - - - 200,000
Chestnut/Waukegan Fourth Leg - - 400,000 - - 400,000
Chestnut/Waukegan Ph III Constr.- - 3,009,558 - - 3,009,558
Crack Sealing (managed by PW & Baxter) 75,000 78,000 81,000 84,000 87,000 405,000
EECBG Waukegan Ped Countdown Signals 100,200 - - - - 100,200
Greenwood/West Lake Intersection Ph III Constr.- - - 864,000 - 864,000
Inspectional Services - Chestnut/Waukegan(B&W)- - 146,900 - - 146,900
Inspectional Services - Greenwood/W. Lake(B&W)- - - 100,800 - 100,800
Inspectional Services(B&W)340,975 166,399 95,570 199,305 272,213 1,074,462
Lake Ave/Milwaukee Ave (Contribution to IDOT project)- - - 805,888 - 805,888
Miscellaneous Restoration / Tree Trimming & Removal 41,600 43,200 44,800 46,400 48,000 224,000
Natural Resource Project Construction 44,000 44,000 44,000 44,000 44,000 220,000
Reach 1 payback 24,557 24,557 24,557 24,557 24,557 122,785
Techny Trail Segment IV - Construction - - 570,000 - - 570,000
Willow Sidewalk Interconnect 200,600 - - - - 200,600
Ancillary Projects Subtotal 1,026,932 356,156 4,416,384 2,168,950 475,770 8,444,192$
Water System Projects
Downtown Watermain Upgrade - - - 666,200 - 666,200
Glenview Road West 568,000 - - - - 568,000
High Priority WM Lining - 308,200 333,800 - - 642,000
Misc. Projects (relining)- - - - 500,000 500,000
Water Design 45,000 75,000 100,000 120,000 120,000 460,000
Water Master Plan - - - 300,000 - 300,000
Watermain Breaks 50,000 50,000 50,000 50,000 50,000 250,000
Waukegan Tank Rehab - 650,000 - - - 650,000
Water System Projects Subtotal 663,000 1,083,200 483,800 1,136,200 670,000 4,036,200
Sanitary Sewer Projects
Cost Sharing Program - Overhead Sanitary Conversion 300,000 175,000 - - - 475,000
East of Harms Quick Rehab 500,000 - - - - 500,000
East of Harms SSES(B&W)300,000 - - - - 300,000
East of Harms Storage 1,200,000 - - - - 1,200,000
Sanitary Sewer Relining 167,271 579,200 834,184 200,110 205,886 1,986,651
Sanitary Sewer TV Inspections (review & report)100,000 100,000 100,000 100,000 100,000 500,000
Sanitary Sewer Projects Subtotal 2,567,271 854,200 934,184 300,110 305,886 4,961,651
Village of Glenview 2011 Annual Budget 225
Stormwater Projects
Area Detention/MWRD Coordination 394,600 - - - - 394,600
Cost Sharing Program - Engineering Inspections 100,000 30,000 - - - 130,000
DCEO Stormwater Project - TBD 150,000 - - - - 150,000
Dewes Henley Harlem - Pre-Disaster Mitigation Grant 350,000 - - - - 350,000
In Line Detention Strategy 150,000 - - - - 150,000
Meadow Lane Trunk Sewer 120,000 - - - - 120,000
Rain Garden Program 15,000 15,000 15,000 15,000 15,000 75,000
Storm Service - Karen/Covert SSA - 130,000 - - - 130,000
Storm Sewer TV Inspections (review & report)75,000 75,000 75,000 75,000 75,000 375,000
Storm Water Relining (non street specific)75,000 194,801 40,166 138,005 123,415 571,387
Waukegan Road Urban Rain Garden 30,000 - - - - 30,000
Stormwater Projects Subtotal 1,459,600 444,801 130,166 228,005 213,415 2,475,987
TOTAL CORE INFRASTRUCTURE USES 15,178,912 7,608,942 8,688,474 9,141,201 8,794,892 49,412,422$
NORTH MAINE UTILITIES 2011 2012 2013 2014 2015TOTAL
Infrastructure Projects Based on the Master Plan 230,061 384,800 290,439 285,572 305,080 1,495,952
TOTAL NORTH MAINE USES 230,061 384,800 290,439 285,572 305,080 1,495,952
THE GLEN 2011 2012 2013 2014 2015TOTAL
Surveying 5,000 5,000 - - - 10,000
Geographic Information System 50,000 25,000 - - - 75,000
Development Department Fees 205,185 27,500 - 11,600 191,487 435,772
North Glen Station Lot Phase IV - - - 20,000 120,000 140,000
Amtrak Stop-Relocation / Warming Shelter 500,000 - - - - 500,000
Navy Housing Retention Pond Stormwater Connection 2,000,000 - - - - 2,000,000
Stormwater Control Devices - - 45,000 900,000 - 945,000
Parkway Tree Replacement 40,000 40,000 40,000 - - 120,000
Willow Road Overpass Pedestrian Improvements - - 120,000 - - 120,000
Resurfacing Patriot Blvd. [S' & Mid Sections], Chestnut and W' Lake Ave [E' Section]- - - 3,742,166 - 3,742,166
Resurfacing Patriot Blvd. [N' Section], W' Lake Ave [W' Section]- - - - 2,406,657 2,406,657
Chestnut Avenue Infrastructure by Toll Brothers Dev. 250,000 - - - - 250,000
TOTAL GLEN USES 3,050,185 97,500 205,000 4,673,766 2,718,144 10,744,595
FACILITIES MANAGEMENT 2010 2011 2012 2013 2014TOTAL
Village Hall 86,000 137,000 252,000 238,000 12,000 725,000
Inspection Annex 80,000 - 220,000 - - 300,000
Support Services - - 20,000 - - 20,000
Capital Projects - - - 5,000 - 5,000
Public Works Ph I 218,000 - 188,000 256,000 - 662,000
Public Works Ph II 20,000 32,000 5,000 20,000 9,500 86,500
Public Works Ph III 100,000 11,000 22,000 14,000 - 147,000
Police Station 40,000 12,000 - 41,000 188,000 281,000
Fire Station 6 69,000 2,000 45,000 20,000 10,000 146,000
Fire Station 7 - - - - - -
Fire Station 8 285,000 32,000 64,000 18,000 46,000 445,000
Fire Station 13 75,000 25,000 14,000 21,000 - 135,000
Fire Station 14 - 31,000 - 30,000 - 61,000
Gallery Park Well House - - - - -
North Parking Garage - - - - -
South Parking Garage - - - - - -
Downtown Train Station 10,000 10,000 - 10,000 - 30,000
Downtown Train Station West Platform Warming Shelter - - - - - -
North Glen Train Station - 10,000 126,500 48,000 18,000 202,500
North Glen Train Station Warming House 6,000 - 5,000 - - 11,000
West Lake Pump Station - - 3,000 10,000 8,500 21,500
Rugen Sr. Pump Station 20,000 250,000 25,000 - - 295,000
Rugen Jr. Pump Station - - - 10,000 63,000 73,000
Laramie Pump Station 3,000 20,000 - - - 23,000
Executive Pump Station 374,000 - - - - 374,000
East Lake Lift Station - - - - 8,000 8,000
Heatherfield Lift Station 7,000 - - - - 7,000
Salt Dome 300,000 - - - - 300,000
Waukegan Road Elevator Tank - 667,000 - - - 667,000
Quarters West Building 5,000 5,000 5,000 5,000 5,000 25,000
TOTAL FACILITIES MANAGEMENT USES 1,698,000 1,244,000 994,500 746,000 368,000$ 5,050,500$
TOTAL 2011-2015 CAPITAL IMPROVEMENT PROGRAM 20,157,158$ 9,335,242$ 10,178,413$ 14,846,540$ 12,186,116$ 66,703,469$
Village of Glenview 2011 Annual Budget 226
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Village of Glenview 2011 Annual Budget 227
VILLAGE OF GLENVIEW
DEBT MANAGEMENT
Village of Glenview 2011 Annual Budget 228
Debt Management
The Capital Improvement Program section described how the Village provided for its
infrastructure needs. It was noted that operating revenues were the primary source for CIP
projects. This ‘pay-as-you-go’ financing plan works well for smaller projects that can be paid
out of current revenues. However, when large capital projects are planned, they are often greater
than the capacity of annual revenue sources. When this happens the Village will use long-term
bonds as a source to finance capital projects that provide the necessary resources immediatelyto
provide quality improvements for the community.
Long-Term Bonds
Much like bank financing, the Village sells bonds on the open market to secure enough proceeds
to pay for a project. With a ready source of cash, the Village can complete a large project
without the cash-flow concerns of using ‘pay-as-you-go’. Again, like bank financing, the bonds
must be repaid over time, at market driven interest rates. These payback terms are spread based
on the flow of revenue and can range from five to twenty years or more.
There are several reasons why bond financing is the most attractive source of capital. The first
reason is that bond financing carries a lower risk; municipal governments can pledge revenue
streams for bond repayment creating lower interest rates. The second reason municipal bonds are
attractive to investors isbecause of favorable income tax treatments of bond interest payments.
Interest rates are fixed at the time of the bond sale;providing the Village with a known payment
schedule. Servicing this debt becomes part of the operating budget along with operational
capital needs. As noted in the Fund Information section,the Village maintains a Debt Service
Fund, which is used toaccount for payment of the debt. Monies are transferred intofrom other
operating funds that can now pay over time for a costly project rather than trying to set aside
monies until sufficient resources are available.
Most governments have been active inthe bond market for years, especially with low long-term
rates. The Village of Glenview is no exception. This bond financing to pay for capital projects
is especially prevalent in fast-growing areas, such asthe “Glen.”
Bond Types
There are different types of bonds used depending on the type of project and its anticipated
repayment funding. A description of the bond types and their use by the Village follows.
General Obligation Bonds
This type of bond relies on property tax financing rather than current operating revenues.
Because of Glenview’s status as a ‘home rule’ community,voter approval isnot required before
the issuance of these types of bonds. However, because of the Board of Trustees policy to
maintain a constant dollar tax levy,any fundscollected to repay this type of debt reduces the
amount of available tax dollars to fund on-going operations.
Revenue Bonds
These bonds are similar to general obligation bonds except thatthey 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
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Village of Glenview 2011 Annual Budget 229
User Charges of the Water Fund can be pledged for repayment of the bonds, as it is a reliable
source of revenue. Debt service payments would then claim priority for spending from the fund
until the bonds were repaid. The Village does not currentlyuse thistype of bond;however, it
can be used if the need should arise.
Special Service Area Bonds
Special Service Area financing is a special bonding arrangement for capital improvements in
limited areas of the Village. This debt is authorized by the property owners of the area and
secured by assessments paid by those property owners. The Village retains an obligation to pay
should those assessments fail to meet the obligations of the bond; however, the Village then
retains title to the property should that unlikely failure occur. The Village does, and will
continue to use,special service area financing.
Village of Glenview Debt
The Village of Glenview’s dedication to providing quality service is the foundation for the
Village taking on debt. Below is a 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
1997199819992000200120022003200420052006200720082009
Ten Year History of Governmental 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, 2009, the Village currently has borrowed $195,825,000through twelve
bonds and one note payable. Of that amount, the Village’s current outstanding debt at December
31, 2009 is:
Principal$ 156,462,645
Interest$ 36,284,015
Total$ 192,746,660
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Village of Glenview 2011 Annual Budget 230
This outstanding debt repayment is through 2029and is paid through multiple sources, including:
Property Water and SewerGlen Redevelopment Total Government
TaxLibrary Funds Funds Debt
21,300,00026,300,00011,297,64597,565,000 156,462,645
The 2009Tax Levy requirement to meet debt service payments on the outstanding bonds is
$17,597,400although $15,157,674isabated leaving a net requirement of $2,439,726. The
reasons for the abatementsare 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 TableA and subsequent
debt service payment schedules.
Impact of Debt Service
Much like the impact of capital projects, debt service payments are derived from the same
general revenues that are used for operations. A balance must be achieved between operational
needs, debt requirements and capital expenditures to staywithin the limitations of annual
revenues. Each year, the Board of Trustees and staff work carefully to assure this balance.
To guide the Village in maintaining a healthy balance between operational need, debt
requirements and capital; the Villageuses severalindicators. These indicators include;
percentage of debt per Equalized Assessed Valuation (EAV), debt per capita, debt per personal
income, and the Village’s bond rating.
The first threekeyindicators measure the health of the local economyand provide a perspective
of the Village’s ability to repay debt. Debt represents leverage against the local economy and
these indicators show the health of the economy and its ability to bear responsibility for the
retirement of the debt. The final indicator, the bond rating, utilizes each of the other indicators
and provides an overall grade of theVillage and its ability to assume debt.
There are no set standards for the threeguidelines because each community has a different set of
circumstances. Communities that are growing must fund infrastructure projects before
development can occur and will have higher debt burdens until businesses and people move-in,
allowing the local economy to bear the cost of the improvements. Mature communities have
aginginfrastructure and redevelopment projects that can drive the costs of capital expenditures
up for periods of time, but once completed allowsthe debt to be absorbed over time into the
broader tax base.
The best way to analyze the information is to takea global view and determine if the Village has
a strong local economy, the ability to pay for debt over the local-term, and if there are
mechanisms in place to pay for these improvements. For instance, one of the indicators below,
debt as a percentage of equalized assessed valuation (EAV) shows that the Village’s percentage
of 4.847%. This falls outside of Moody’s average range of 3.00 –4.00%, however once you
remove Glen Redevelopment Project related debt, the percentage falls to 1.202%. This indicates
ahealthy debt burden because once the Glen Redevelopment Project is completed;this property
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Village of Glenview 2011 Annual Budget 231
will become part of the broader Village tax base. Looking at the debt over a period of time
allows the evaluation of any major fluctuations in debt burden for the Village and can provide a
view of major project undertaken by the Village.
Percentage of Debt per Equalized Assessed Valuation (EAV)
The first majorindicator is the percentage of debt per EAV. The chart below shows this ratiofor
Village debt with Glenrelated 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 4.847%, below the standard 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%
199719981999200020012002200320042005200620072008
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 $3,177with Glen related debt and $788without Glen
related debt.
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Village of Glenview 2011 Annual Budget 232
-
500
1,000
1,500
2,000
2,500
3,000
3,500
4,000
199719981999200020012002200320042005200620072008
Total Debt Per Capita
With Glen Related Debt Without Glen Related Debt
* Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records
Percentage of Debt per Personal Income
The third major indicator is the percentage of debt per personal income. This indicator shows the
strength and stability of the local tax base. If this percentage is too high, then the local residents
may not be able to bear the burden of additional debt. Currently, with Glen related debt the ratio
is 7.323% and without Glen related debt the ratio is 1.815%
0.000%
1.000%
2.000%
3.000%
4.000%
5.000%
6.000%
7.000%
8.000%
9.000%
199719981999200020012002200320042005200620072008
Percentage of Debt per Personal Income
With Glen Related Debt Without Glen Related Debt
* Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records
Bond Rating
The final indicator of the Village’s overall financial health and ability to bear the burden of debt
is the Village’s bond rating. A positive bond rating provides assurance to investors and will
allow the Village to attain favorable interest rates when borrowing. The Village of Glenview
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Village of Glenview 2011 Annual Budget 233
continues to receive outstanding bond ratings; Moody’s Investor Service issued the Village an
Aaa rating during the last Village bond issuance. This rating is indicative of the Village’s debt
capacity, ability to pay debts and the Village’s stable fiscal management.
TableA –Outstanding Debt
This table lists the Village’s outstanding debt at December 31, 2009(the latest audited
information available):
General Obligationand Corporate Purpose Bonds
Debt Title Purpose Source of Repayment Interest
Rate(s)
Date of
Maturity
Authorized
Issue
Principal
Outstanding
GO Bond Series2001Glen Development Glen Redevelopment Project
Revenues
3.500%2012$41,800,000 $16,000,000
4.350%
GO Refunding Bond
Series 2003A
Infrastructure
Improvements
North Maine Water and Sewerage
Fund; SSA #36 and SSA #37
2.050%2017$ 9,990,000 $ 4,019,8973.100%
GO Refunding Bond
Series 2003B System ImprovementsWholesale Water Fund 1.300%2012$ 1,955,000 $ 655,000
3.850%
GO Bond Series2004AGlen Development Glen Redevelopment Project
Revenues
2.000%2014$25,000,000 $22,150,000 4.000%
GO Bond Series 2004B New Police
Headquarters Facility Property Tax Levy (Debt Service)3.500%2024$22,315,000 $21,300,000 4.700%
GO Bond Series 2005 Refunding Glen Redevelopment Project
Revenues
3.500%2018$10,000,000 $10,000,000
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 $ 4,025,0003.750%
GO Bond Taxable Series
2007B
Infrastructure
Improvements
North Maine Water and Sewerage
Fund
4.800%2016$ 1,200,000 $ 930,0005.000%
GO Bond Series 2009A New Library Building Property Tax Levy (Debt Service) 3.000% 2029 $26,300,000 $26,300,000
GO Refinancing Bond Glen Development Glen Redevelopment Project 4.125% 2018 $11,290,000 $11,290,000
Series 2009D Revenues 2.000%
GO Bond Taxable Series
2009E
Purchase of Navy
Housing Units
Land Sales Fund (Capitalized
Proceeds)
4.000%
2.350%2013$28,125,000 $28,125,000
Notes Payable
CPN 1997 System Improvements North Maine Water and Sewerage
Fund 4.942%2019$ 2,850,000 $ 1,667,748
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Village of Glenview 2011 Annual Budget 234
Date of Issue
Date of Maturity
Authorized Issue 2,850,000$
Interest Rates 4.942%
Interest Dates
Principal Maturity Date
Payable at North Suburban Public Utility
Overland Park, Kansas
Fiscal
Year PrincipalInterestTotals
2010 132,952 82,425 215,377
2011 139,523 75,854 215,377
2012 146,419 68,958 215,377
2013 153,655 61,722 215,377
2014 161,249 54,128 215,377
2015 169,219 46,158 215,377
2016 177,582 37,795 215,377
2017 186,359 29,018 215,377
2018 195,569 19,808 215,377
2019 205,221 10,143 215,364
1,667,748$ 486,009$ 2,153,757$
NOTE:Debt service is payable from the North Maine Water and Sewer Fund.
VILLAGE OF GLENVIEW, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
CORPORATE PURPOSE NOTE - SERIES 1997
December 31, 2009
Requirements
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
September 2, 1997
September 1, 2019
September 1
September 1
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Village of Glenview 2011 Annual Budget 235
Date of Issue
Date of Maturity
Authorized Issue
Denomination of Bonds
Interest Rates BondsRate
1-2003.500%
201-11603.750%
1161-51604.000%
5161-61604.125%
6161-72604.250%
7261-83604.350%
Interest Dates
Principal Maturity Date
Payable at American National Bank and
Trust Company of Chicago
FiscalBond
YearNumbersPrincipalInterestTotalsJune 1AmountDec. 1Amount
20105161-61605,000,000 679,250 5,679,250 2010339,625 2010339,625
20116161-72605,500,000 473,000 5,973,000 2011236,500 2011236,500
20127261-83605,500,000 239,250 5,739,250 2012119,625 2012119,625
16,000,000$1,391,500$ 17,391,500$695,750$ 695,750$
NOTE:
December 1, 2012
June 1 and December 1
December 1
41,800,000$
5,000$
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax Levy Interest Due on
Debt service is payable from the Special Tax Allocation Fund.
VILLAGE OF GLENVIEW, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
CORPORATE PURPOSE BONDS - SERIES 2001
December 31, 2009
August 1, 2001
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Village of Glenview 2011 Annual Budget 236
VILLAGE OF GLENVIEW, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BONDS - SERIES 2003A
December 31, 2009
Date of Issue April 1, 2003
Date of Maturity December 1, 2017
Authorized Issue 9,990,000$
Denomination of Bonds 5,000$
Interest Rates BondsRate
1-372.05%
38-2402.45%
241-1,1162.50%
1,117-1,1852.65%
1,186-1,6683.00%
1,669-1,9983.10%
Interest Dates June 1 and December 1
Principal Maturity DateDecember 1
Payable at American National Bank and
Trust Company of Chicago
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax Levy Interest Due On
Fiscal
Year Principal Interest TotalsJune 1AmountDec. 1Amount
2010 444,281121,990566,271201060,995201060,995
2011 458,938108,682567,620201154,341201154,341
2012 473,55194,970568,521201247,485201247,485
2013 488,12780,842568,969201340,421201340,421
2014 505,00066,300571,300201433,150201433,150
2015 525,00051,150576,150201525,575201525,575
2016 545,00034,874579,874201617,437201617,437
2017 580,00017,980597,98020178,99020178,990
4,019,897$ 576,788$ 4,596,685$ 288,394$ 288,394$
NOTE:The proceeds of the 2003-A General Obligation Bonds were used to establish escrows to redeem
portions of the Series 1996 and 1997 Bonds and to provide new funds for the North Maine utility
system and storm water improvements. Principal and interest will be paid from the North Maine
Water and Sewer Fund.
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Village of Glenview 2011 Annual Budget 237
VILLAGE OF GLENVIEW, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BONDS - SERIES 2003B
Date of Issue April 1, 2003
Date of Maturity December 1, 2012
Authorized Issue 1,955,000$
Denomination of Bonds 5,000$
Interest Rates BondsRate
1-321.300%
33-681.600%
69-1051.800%
106-1422.000%
143-1802.400%
181-2192.800%
220-2603.200%
261-3023.500%
303-3463.800%
347-3913.850%
Interest Dates June 1 and December 1
Principal Maturity DateDecember 1
Payable at American National Bank and
Trust Company of Chicago
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements
Fiscal
Year PrincipalInterestTotalsJune 1AmountDec. 1Amount
2010 210,000 24,152 234,152 201012,076 201012,076
2011 220,000 16,802 236,802 20118,401 20118,401
2012 225,000 8,662 233,662 20124,331 20124,331
655,000$ 49,616$ 704,616$ 24,808$ 24,808$
NOTE: The proceeds of the 2003B General Obligation Bonds were used to fully refund the Series 1992 Bonds.
Principal and interest will be paid from the Wholesale Water Fund.
Interest Due On
December 31, 2009
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Village of Glenview 2011 Annual Budget 238
Date of Issue August 1, 2004
Date of Maturity December 1, 2014
Authorized Issue 25,000,000$
Denomination of Bonds 5,000$
Interest Rates BondsRate
1-252.000%
26-502.125%
51-1102.500%
111-2152.750%
216-5703.000%
571-9803.250%
981-1,3403.375%
1,340-3,3503.700%
3,351-5,0004.000%
Interest Dates June 1 and December 1
Principal Maturity DateDecember 1
Payable at Wells Fargo Bank, N.A. Chicago, IllinoisAcct. No. GLEN804AGO
Fiscal
Year PrincipalInterestTotalsJune 1AmountDec. 1Amount
2010 2,050,000 829,226 2,879,226 2010414,613 2010414,613
2011 1,800,000 762,600 2,562,600 2011381,300 2011381,300
2012 2,125,000 701,850 2,826,850 2012350,925 2012350,925
2013 7,925,000 623,226 8,548,226 2013311,613 2013311,613
2014 8,250,000 330,000 8,580,000 2014165,000 2014165,000
22,150,000$ 3,246,902$ 25,396,902$ 1,623,451$ 1,623,451$
NOTE: Principal and interest will be paid from Glen Redevelopment project revenues.
VILLAGE OF GLENVIEW, ILLINOIS
Tax Levy Interest Due On
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BONDS - SERIES 2004A
December 31, 2009
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
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Village of Glenview 2011 Annual Budget 239
Date of Issue August 1, 2004
Date of Maturity December 1, 2024
Authorized Issue 22,315,000$
Denomination of Bonds 5,000$
Interest Rates BondsRate BondsRate
1-4133.500%2,429-2,7284.250%
414-6333.625%2,729-3,0434.375%
634-8633.875%3,044-3,3734.400%
864-1,8634.000%3,374-3,7184.500%
1,864-2,1384.100%3,719-4,0834.625%
2,139-2,4284.200%4,084-4,4634.700%
Interest Dates June 1 and December 1
Principal Maturity DateDecember 1
Payable at Wells Fargo Bank, N.A. Chicago, Illinois Acct. No. GLEN804BGO
Fiscal
Year PrincipalInterestTotalsJune 1AmountDec. 1Amount
2010 1,050,000 895,050 1,945,050 2010447,525 2010447,525
2011 1,100,000 858,300 1,958,300 2011429,150 2011429,150
2012 1,150,000 818,426 1,968,426 2012409,213 2012409,213
2013 1,175,000 773,862 1,948,862 2013386,931 2013386,931
2014 1,225,000 726,862 1,951,862 2014363,431 2014363,431
2015 1,275,000 677,862 1,952,862 2015338,931 2015338,931
2016 1,325,000 626,862 1,951,862 2016313,431 2016313,431
2017 1,375,000 573,862 1,948,862 2017286,931 2017286,931
2018 1,450,000 517,488 1,967,488 2018258,744 2018258,744
2019 1,500,000 456,588 1,956,588 2019228,294 2019228,294
2020 1,575,000 392,838 1,967,838 2020196,419 2020196,419
2021 1,650,000 323,932 1,973,932 2021161,966 2021161,966
2022 1,725,000 251,332 1,976,332 2022125,666 2022125,666
2023 1,825,000 173,706 1,998,706 202386,853 202386,853
2024 1,900,000 89,300 1,989,300 202444,650 202444,650
21,300,000$ 8,156,270$ 29,456,270$ 4,078,135$ 4,078,135$
NOTE:Principal and interest is payable from a property tax levy.
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax Levy Interest Due On
VILLAGE OF GLENVIEW, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BONDS - SERIES 2004B
December 31, 2009
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Village of Glenview 2011 Annual Budget 240
Date of Issue December 1, 2005
Date of Maturity December 1, 2018
Authorized Issue 10,000,000$
Denomination of Bonds 5,000$
Interest Rates BondsRate
3.500%
3.750%
3.750%
3.750%
3.750%
3.750%
3.750%
3.750%
Interest Dates June 1 and December 1
Principal Maturity DateDecember 1
Payable at Wells Fargo Bank, N.A. Chicago, Illinois
Fiscal
Year PrincipalInterestTotalsJune 1AmountDec. 1Amount
2010 - 374,938 374,938 2010187,469 2010187,469
2011 25,000 374,938 399,938 2011187,469 2011187,469
2012 700,000 374,062 1,074,062 2012187,031 2012187,031
2013 1,275,000 347,812 1,622,812 2013173,906 2013173,906
2014 1,375,000 300,000 1,675,000 2014150,000 2014150,000
2015 1,475,000 248,438 1,723,438 2015124,219 2015124,219
2016 1,600,000 193,124 1,793,124 201696,562 201696,562
2017 1,725,000 133,124 1,858,124 201766,562 201766,562
2018 1,825,000 68,438 1,893,438 201834,219 201834,219
10,000,000$ 2,414,874$ 12,414,874$ 1,207,437$ 1,207,437$
NOTE: Principal and interest is payable from the Special Tax Allocation Fund.
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax Levy Interest Due On
VILLAGE OF GLENVIEW, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION REFUNDING BONDS - SERIES 2005
December 31, 2009
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Village of Glenview 2011 Annual Budget 241
Date of Issue December 15, 2006
Date of Maturity December 1, 2018
Authorized Issue 10,000,000$
Denomination of Bonds 5,000$
Interest Rates BondsRate
3.750%
3.750%
3.750%
3.750%
Interest Dates June 1 and December 1
Principal Maturity DateDecember 1
Payable at Wells Fargo Bank, N.A. Chicago, Illinois
Fiscal
Year PrincipalInterestTotalsJune 1AmountDec. 1Amount
2010 - 375,000 375,000 2010187,500 2010187,500
2011 - 375,000 375,000 2011187,500 2011187,500
2012 - 375,000 375,000 2012187,500 2012187,500
2013 - 375,000 375,000 2013187,500 2013187,500
2014 - 375,000 375,000 2014187,500 2014187,500
2015 2,350,000 375,000 2,725,000 2015187,500 2015187,500
2016 2,450,000 286,876 2,736,876 2016143,438 2016143,438
2017 2,550,000 191,250 2,741,250 201795,625 201795,625
2018 2,650,000 99,376 2,749,376 201849,688 201849,688
10,000,000$ 2,827,502$ 12,827,502$ 1,413,751$ 1,413,751$
NOTE; Principal and interest is payable from Special Tax Allocation Fund.
VILLAGE OF GLENVIEW, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BONDS - SERIES 2006A
December 31, 2009
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax Levy Interest Due On
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Village of Glenview 2011 Annual Budget 242
Date of Issue December 15, 2007
Date of Maturity December 1, 2016
Authorized Issue 5,000,000$
Denomination of Bonds 5,000$
Interest Rates 3.5% - 3.75%
Interest Dates June 1 and December 1
Principal Maturity Date December 1
Payable at Wells Fargo Bank, N.A. Chicago, Illinois
Fiscal
Year PrincipalInterestTotalsJune 1AmountDec. 1Amount
2010 515,000 142,462 657,462 201071,231 201071,231
2011 535,000 124,438 659,438 201162,219 201162,219
2012 550,000 105,712 655,712 201252,856 201252,856
2013 575,000 86,462 661,462 201343,231 201343,231
2014 600,000 66,338 666,338 201433,169 201433,169
2015 615,000 45,338 660,338 201522,669 201522,669
2016 635,000 23,812 658,812 201611,906 201611,906
4,025,000$ 594,562$ 4,619,562$ 297,281$ 297,281$
NOTE: Principal and Interest is payable from the Glenview Water Fund and Glenview Sanitary Sewer Fund.
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax Levy Interest Due On
VILLAGE OF GLENVIEW, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BONDS - SERIES 2007A
December 31, 2009
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Village of Glenview 2011 Annual Budget 243
Date of Issue December 15, 2007
Date of Maturity December 1, 2016
Authorized Issue 1,200,000$
Denomination of Bonds 5,000$
Interest Rates 4.750%
Interest Dates June 1 and December 1
Principal Maturity DateDecember 1
Payable at Wells Fargo Bank, N.A. Chicago, IllinoisAcct. No. GLEN1207BGOT
Fiscal
Year PrincipalInterestTotalsJune 1AmountDec. 1Amount
2010 135,000 45,494 180,494 201022,747 201022,747
2011 135,000 39,012 174,012 201119,506 201119,506
2012 135,000 32,534 167,534 201216,267 201216,267
2013 135,000 25,984 160,984 201312,992 201312,992
2014 130,000 19,370 149,370 20149,685 20149,685
2015 130,000 12,934 142,934 20156,467 20156,467
2016 130,000 6,500 136,500 20163,250 20163,250
930,000$ 181,828$ 1,111,828$ 90,914$ 90,914$
NOTE: Principal and Interest is payable from the North Maine Water and Sewer Fund.
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax Levy Interest Due On
VILLAGE OF GLENVIEW, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
GENERAL OBLIGATION BONDS - TAXABLE SERIES 2007B
December 31, 2009
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Village of Glenview 2011 Annual Budget 244
Date of Issue
Date of Maturity
Authorized Issue
Denomination of Bonds
Interest Rates 3.000% - 4.125%
Interest Dates
Principal Maturity Date
Payable at Wells Fargo Bank, N.A.
Chicago, IL
Fiscal
YearPrincipalInterestTotalsJune 1AmountDec. 1Amount
2010460,000 959,181 1,419,181 2010479,591 2010479,591
20111,020,000 940,781 1,960,781 2011470,391 2011470,391
20121,045,000 910,181 1,955,181 2012455,091 2012455,091
20131,070,000 878,831 1,948,831 2013439,416 2013439,416
20141,095,000 846,731 1,941,731 2014423,366 2014423,366
20151,125,000 813,881 1,938,881 2015406,941 2015406,941
20161,155,000 780,131 1,935,131 2016390,066 2016390,066
20171,190,000 745,481 1,935,481 2017372,741 2017372,741
20181,225,000 703,831 1,928,831 2018351,916 2018351,916
20191,270,000 660,956 1,930,956 2019330,478 2019330,478
20201,310,000 616,506 1,926,506 2020308,253 2020308,253
20211,360,000 567,381 1,927,381 2021283,691 2021283,691
20221,410,000 516,381 1,926,381 2022258,191 2022258,191
20231,460,000 463,506 1,923,506 2023231,753 2023231,753
20241,520,000 408,756 1,928,756 2024204,378 2024204,378
20251,580,000 347,956 1,927,956 2025173,978 2025173,978
20261,645,000 284,756 1,929,756 2026142,378 2026142,378
20271,715,000 218,956 1,933,956 2027109,478 2027109,478
20281,785,000 150,356 1,935,356 202875,178 202875,178
20291,860,000 76,725 1,936,725 202938,363 202938,363
26,300,000$11,891,269$38,191,269$ 5,945,634$5,945,634$
NOTE:
VILLAGE OF GLENVIEW, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
General Obligation Bond - SERIES 2009A
Library Portion
December 31, 2009
May 5, 2009
December 1, 2029
26,300,000$
5,000$
June 1 and December 1
December 1
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax Levy Interest Due on
Principal and Interest is payable from a property tax levy.
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Village of Glenview 2011 Annual Budget 245
Date of Issue
Date of Maturity
Authorized Issue
Denomination of Bonds
Interest Rates
Interest Dates
Principal Maturity Date
Payable at Wells Fargo Bank, N.A.
Chicago, IL
Fiscal
YearPrincipalInterestTotalsJune 1AmountDec. 1Amount
20101,640,000 339,292 1,979,292 2010188,867 2010150,425
20111,545,000 268,050 1,813,050 2011134,025 2011134,025
2012885,000 237,150 1,122,150 2012118,575 2012118,575
2013385,000 219,450 604,450 2013109,725 2013109,725
20141,380,000 211,750 1,591,750 2014105,875 2014105,875
20151,370,000 177,250 1,547,250 201588,625 201588,625
20161,365,000 136,150 1,501,150 201668,075 201668,075
20171,360,000 95,200 1,455,200 201747,600 201747,600
20181,360,000 54,400 1,414,400 201827,200 201827,200
11,290,000$1,738,692$ 13,028,692$888,567$ 850,125$
NOTE:Principal and interest is payable from the Special Tax Allocation Fund.
11,290,000$
5,000$
June 1 and December 1
December 1
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax Levy Interest Due on
2% - 4%
VILLAGE OF GLENVIEW, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
General Obligation Refunding Bonds - SERIES 2009D
December 31, 2009
October 21, 2009
December 1, 2018
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Village of Glenview 2011 Annual Budget 246
Date of Issue
Date of Maturity
Authorized Issue
Denomination of Bonds
Interest Rates 2.35%
Interest Dates
Principal Maturity Date
Payable at Wells Fargo Bank, N.A.
Chicago, IL
Fiscal
YearPrincipalInterestTotalsJune 1AmountDec. 1Amount
2010 - 745,391 745,391 2010414,922 2010330,469
2011 - 660,938 660,938 2011330,469 2011330,469
2012 - 660,938 660,938 2012330,469 2012330,469
201328,125,000 660,938 28,785,938 2013330,469 2013330,469
28,125,000$2,728,203$ 30,853,203$1,406,328$ 1,321,875$
NOTE:
VILLAGE OF GLENVIEW, ILLINOIS
LONG-TERM DEBT REQUIREMENTS
General Obligation Refunding Bonds - SERIES 2009E
December 31, 2009
October 21, 2009
December 1, 2018
Interest is payable from Special Tax Allocation Fund. Prinicipal is payable from proceeds of land
sales.
28,125,000$
5,000$
June 1 and December 1
December 1
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Tax Levy Interest Due on
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Village of Glenview 2011 Annual Budget 247
VILLAGE OF GLENVIEW
COMPONENT UNIT
Village of Glenview 2011 Annual Budget 248
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Village of Glenview 2011 Annual Budget 249
FY 2009 FY 2011
Actual Original Revised Projected Budget
Beginning Fund Balance $2,116,312$2,137,045$2,434,050$2,137,045$2,484,455
Revenues:
Local Taxes 5,516,633 5,740,000 5,700,000 5,700,000 5,700,000
Fees and Fines 79,363 67,500 66,480 66,480 75,000
Charges for Services 52,998 49,200 41,075 41,075 47,470
Intergovernmental 537,574 736,998 713,580 713,580 705,289
Investment Income 15,142 21,000 21,000 21,000 11,000
Other/Miscellaneous 15,658 15,700 12,000 12,000 12,000
Total Revenues 6,217,367 6,630,398 6,554,135 6,554,135 6,550,759
Other Sources:
Total Other Sources - - - - -
Total Revenues and Other Sources 6,217,367 6,630,398 6,554,135 6,554,135 6,550,759
Total Funds Available for Appropriations 8,333,679 8,767,443 8,988,185 8,691,180 9,035,214
Expenditures:
Personnel 4,591,989 4,694,693 4,623,203 4,623,203 4,872,188
Contractual Services **633,951 630,790 605,873 605,873 754,980
Commodities 713,336 684,170 649,023 649,023 669,850
Other Operating Costs 50,315 127,690 79,443 134,277 95,625
Total Operating Costs 5,989,591 6,137,343 5,957,541 6,012,375 6,392,643
Capital Outlay **207,043 196,050 194,350 194,350 9,050
Total Expenditures 6,196,634 6,333,393 6,151,891 6,206,725 6,401,693
97.8% Budget 98% Budget
Uses:
Transfers - - -
Total Uses - - -
Total Expenditures and uses6,196,634 6,333,393 6,151,891 6,206,725 6,401,693
Ending Fund Balance 2,137,0452,434,0502,836,2942,484,4552,633,521
Ending Fund Balance as a Percent of
Total Subsequent Yr Total Expenditures 33.74%38.02%41.57%38.81%38.60%
Operating Levy Estimates 5,515,0005,650,0005,650,0005,650,0005,650,000
Annual Operating Levy % Increase 2.45%0.00%0.00%
Debt Service Levy 1,925,4151,925,4151,925,4151,960,781
Permanent Fund Assistance *1,484,0281,484,0281,484,028980,390
Debt Service Levy w/Permanent Fund Assistance 441,387441,387441,387980,391
Total Levy w/Permanent Fund Assistance 5,515,0006,091,3876,091,3876,091,3876,630,391
Annual Total Levy % Increase 10.45%10.45%10.45%8.85%
FY 2010
Summary of Revenues, Expenses and Changes in Fund Balance
Village of Glenview Public Library Operating Fund
Village of Glenview 2011 Annual Budget 250
2009201020102011
ActualBudgetProjectedBudget
Fund 810 Friends of the Library
Beginning Fund Balance 261,718 266,592 266,743 268,743
Revenues:
Investment Income 5,752 2,000 2,000 500
Expenses:
Contractual Services - 726 - 1,452
Miscellaneous 727 - 7,432 -
Transfer to Building Fund - 261,718 - 242,791
Ending Fund Balance 266,743.00$ 6,148.00$ 268,743.00$ 25,000.00$
Fund 815 Wavering Gift
Beginning Fund Balance 78,334 80,834 80,150 80,500
Revenues:
Investment Income 1,816 2,000 350 240
Expenses:
Transfer to Building - 78,334 - 80,740
Ending Fund Balance 80,150.00$ 4,500.00$ 80,500.00$ -$
Fund 820 Gift
Beginning Fund Balance 122,960 125,718 124,133 124,181
Revenues:
Investment Income 1,900 5,000 1,500 500
Expenses:
Contractual Services 727 - 1,452 -
Transfer to Building - 122,960 - 60,511
Ending Fund Balance 124,133.00$ 7,758.00$ 124,181.00$ 64,170.00$
Village of Glenview Public Library Gift Funds
Summary of Revenues, Expenses, and Changes in Fund Balance
Village of Glenview 2011 Annual Budget 251
2009201020102011
ActualBudgetProjectedBudget
Fund 825 Capital Contribution
Beginning Fund Balance 431,737 488,507 526,782 613,324
Revenues:
Donations 87,543 - 155,592 -
Investment Income 7,502 9,000 6,950 2,500
Expenses:
Building Expense - - 76,000 30,000
Transfer to Building Fund - 493,583 - 585,824
Ending Fund Balance 526,782.00$ 3,924.00$ 613,324.00$ -$
Fund 835 Watson Gift
Beginning Fund Balance 138,416 140,416 140,696 141,146
Revenues:
Investment Income 2,280 500 450 500
Expenses:
Miscellaneous - - - -
Transfer to Building Fund - 138,416 - 141,646
Ending Fund Balance 140,696.00$ 2,500.00$ 141,146.00$ -$
Village of Glenview Public Library Gift Funds
Summary of Revenues, Expenses, and Changes in Fund Balance
2011 Summary of Transfers to Building Fund:
-Fund 810 Friends of Library 242,791
-Fund 815 Wavering Gift 80,740
-Fund 820 Gift 60,511
-Fund 825 Capital Contribution 585,824
-Fund 835 Watson 141,646
Total Transfer to Building Fund 1,111,512.00$
Village of Glenview 2011 Annual Budget 252
2009201020102011
ActualBudgetProjectedBudget
Fund 845 New Building
Beginning Fund Balance (1,513,375) 17,986,169 17,211,306 2,395,317
Revenues:
Investment Income
Contributions from Primary Gov't199,725 1,000,000 984,011 -
Bond Proceeds 26,300,000 - - -
Transfer in from Gift Funds - 1,095,011 - 1,111,512
Expenses:- - - -
Capital Outlay-Building 7,775,044 20,081,180 15,800,000 3,506,829
Transfer to Building Fund - - - -
Ending Fund Balance 17,211,306$-$ 2,395,317$ -$
Fund 850 Debt Service 2009A Bonds
Beginning Fund Balance (506,234) (506,234) -
Revenues:
Property Tax - 494,676 441,387 980,391
Contributions from Primary Gov't - 1,484,028 1,484,028 980,390
Investment Income - - - 750
Expenses:
Bond Payments 506,234 1,419,181 1,419,181 1,960,781
Escrow Agent Fee - - - 500
Ending Fund Balance (506,234)$ 53,289$ -$ 250$
Fund 830 Capital Reserve
Beginning Fund Balance 945,140 881,640 884,806 640,556
Revenues:
Investment Income 21,702 15,000 17,800 16,500
Transfer in from Operating - - - -
Expenses:
Equipment Purchases 82,036 342,050 262,050 22,000
Ending Fund Balance 884,806$ 554,590$ 640,556$ 635,056$
Village of Glenview Public Library Building, Debt, and Capital Reserve Funds
Summary of Revenues, Expenses, and Changes in Fund Balance
Village of Glenview 2011 Annual Budget 253
VILLAGE OF GLENVIEW
BUDGET RESOLUTION
Village of Glenview 2011 Annual Budget 254
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Village of Glenview 2011 Annual Budget 255
Village of Glenview 2011 Annual Budget 256
Village of Glenview 2011 Annual Budget 257
VILLAGE OF GLENVIEW
2010 TAX LEVY CALCULATION
Village of Glenview 2011 Annual Budget 258
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Village of Glenview 2011 Annual Budget 259
2009
Levy Component
Proposed Levy
Requirements
Less
Abatements
Net Levy
Requirements
Plus Loss
Provision
Proposed
Exteded Levy
Final Extended
Levy% Change
Corporate Operations$2,698,548$0$2,698,548$80,956$2,779,504$2,794,875-0.55%
IMRF1,565,27601,565,27646,9581,612,2341,650,094-2.29%
Police Pension1,720,92401,720,92451,6281,772,5521,810,793-2.11%
Fire Pension2,766,95202,766,95283,0092,849,9612,555,83711.51%
Subtotal$8,751,700$0$8,751,700$262,551$9,014,251$8,811,5992.30%
Debt Service
2001 Corporate Purpose Bonds5,973,000(5,973,000)00000.00%
2003A Corporate Purpose Bonds567,620(567,620)00000.00%
2003B Refunding Bonds236,802(236,802)00000.00%
2004A Corporate Purpose Bonds2,562,600(2,562,600)00000.00%
2004B Corporate Purpose Bonds1,958,30001,958,30097,9152,056,2152,042,3030.68%
2005 Refunding Bonds399,938(399,938)00000.00%
2006A Corporate Purpose Bonds375,000(375,000)00000.00%
2007A Corporate Purpose Bonds659,438(659,438)00000.00%
2007B Corporate Purpose Bonds174,012(174,012)00000.00%
2009D Refunding Bonds1,813,050(1,813,050)00000.00%
2009E Refunding Bonds660,938(660,938)00000.00%
Total Village Debt Service$15,380,698($13,422,398)$1,958,300$97,915$2,056,215$2,042,3030.68%
Total Village Tax Levy$24,132,398($13,422,398)$10,710,000$360,466$11,070,466$10,853,9012.00%
Library Operations$5,650,000$0$5,650,000$169,500$5,819,500$5,819,5000.00%
2009A Corporate Purpose Bonds$1,960,781($980,391)$980,391$49,020$1,029,410$463,456122.12%
Total Library Tax Levy $7,610,781($980,391)$6,630,391$218,520$6,848,910$6,282,9569.01%
COMBINED TOTAL LEVY$31,743,179($14,402,789)$17,340,391$578,986$17,919,376$17,136,8574.57%
NOTES:
(1) The 2010 Increase in the EAV related to New Property and Annexations is projected to be 2%.
(2) Abatements will be funded from escrowed bond proceeds and transfers from other funds.
Village of Glenview
2010 Tax Levy Calculation
2010
Village of Glenview 2011 Annual Budget 260
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Village of Glenview 2011 Annual Budget 261
VILLAGE OF GLENVIEW
BUSINESS PLAN
Village of Glenview 2011 Annual Budget 262
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Village of Glenview 2011 Annual Budget 263
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Village of Glenview 2011 Annual Budget 264
Continue improving operations, staffing, and programs to maximize
quality of service and efficiency.
Develop metrics that help quantify employee effectiveness and Departmental
responsiveness. Q3 2010
Undertake analysis of providing solid waste pick up through Groot contract for
multi‐family buildings. Q4 2010
Develop a formal succession planning program that encourages development and
retention of top‐level talent Q1 2011
Develop a Master Plan and workflow for Village record‐keeping. Q1 2011
Reorganize Police Department Records Division/Public Safety Division to take full
advantage of New World technology. Q3 2011
Enhance the Village’s community planning and economic development
efforts to continue improving the quality of life in the Village of Glenview.
Complete analysis of financial impacts on the TIF for various Navy Disposition
Parcel land sale options (which will include a fiscal analysis of the core jurisdictions
regarding Make Whole Payments). Q4 2010
Complete a comprehensive update of the TIF Pro Forma including an analysis of the
projected property tax revenue. Q4 2010
Issue RFP for Navy Disposition Parcel following consensus between core
jurisdictions regarding land re‐use goals in light of market conditions and the likely
impact of those options on the TIF. Q2 2011
Update Comprehensive Plan – including Annexation Policy. FY 2012
Recommend updates to residential stormwater standards to addres frequent resident
complaint topics: preconstruction documentation, expand grant program, study MBS
requirements Q1 2011
Continue progress toward code updates, specifically with respect to subdivision,
noise, cross‐access easements, and green initiative codes. Ongoing.
Monitor key redevelopment opportunities. Ongoing
Continue developing intergovernmental relationships to enhance the
overall quality of life in the Village.
Work with legislators, Metra and Amtrak officials to develop an IGA facilitating the
relocation of the Amtrak station to The Glen of North Glenview station. Q3 2010
Continue monitoring Willow Road Project. Ongoing
Continue seeking funds through the State and Federal appropriations and
authorization process; focus on storm water projects. Ongoing
Work with MWRD and Cook County Forest Preserve District officials regarding
potential regional storm water and sanitary sewer initiatives. Ongoing
Village of Glenview 2011 Annual Budget 265
Continue improving the capital improvement program planning process
pertaining to infrastructure and facilities projects in an effective, fiscally‐
responsible manner.
Complete five‐year CIP and update IMS rating to reflect 2010 investment in road
infrastructure. Q4 2010
Complete five‐year Facilities CIP and recommend policy regarding permanent
financing options for the Facilities Repair and Replacement Fund (FRRF). Q4 2010
Implement Flood Risk Reduction Program – including cost‐sharing programs.
Ongoing
Incorporate Downtown, Waukegan Road, and Milwaukee Avenue Improvement
Plans in response to new development plans. Ongoing/Market Dependent
Enhance the Village’s communication program to promote expedient and
effective dissemination of information to internal and external customers of
the Village.
Conduct Mail‐In/On‐Line Resident Survey. Q4 2010
Use data collected through Resolution Center to inform residents about Village
service performance. Q4 2010
Expand use of e‐communication to update community regarding Village services,
projects, and information. Ongoing
Continue focus on outreach into the community via participation in local events,
information tables, Speakers Bureau, etc. Ongoing
Continue to improve website effectiveness; gather feedback on ease of use and
accessibility. Q4 2011
Prioritize Board Initiatives.
Transparency program for employee costs.
Investigate shift to electronic board packets.
Review quality, mission, recruitment process for Boards and Commissions.
Village of Glenview 2011 Annual Budget 266
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Village of Glenview 2011 Annual Budget 267
Business Plan
Village Manager’s Office
GOAL #1
Provide courteous, prompt and efficient service to enhance the level of resident and
customer satisfaction.
Provide timely information updates to the Village Board.
Catalog and preserve Village ordinances, resolutions, agreements and Village Board
meeting minutes.
Respond to requests for information with expediency and accuracy.
Assist the public with requests for special events, processing permits and bringing event-
related information to the attention of Village Board as warranted.
Continue to seek new ways to maintain service levels while containing costs and
increasing efficiencies.
Continue to oversee and expand municipal partnership initiatives
Continue to pursue additional water sales for long term revenue enhancement in the
utility funds while concurrently exploring strategies for decreasing costs
Focus on cost containment opportunities within municipal and Library operations.
GOAL #2
Ensure that the Village Board is provided with the necessary forums and information to
create the Village Manager's goals.
Coordinate the Village Board's annual goal-setting retreat and provide all necessary
preparatory reports and supporting commentary for this retreat.
GOAL #3
Manage traffic related issues to maintain high levels of public safety and quality of life in
the Village.
Provide timely review of all traffic-related concerns that are beyond the purview of the
Police Department's traffic division.
Determine the appropriate education, enforcement, engineering and/or policy solutions
for all concerns.
Work with the appropriate Village department(s) to implement education, enforcement,
engineering and/or policy solutions for all concerns, receiving approval from the Village
Board whenever necessary.
GOAL #4
Encourage the retention and attraction of businesses which provide significant stability to
the Village’s revenue base while maintaining consistency with community planning and
development goals.
Develop a year-round “Shop Local” effort in conjunction with the Chamber of
Commerce.
Village of Glenview 2011 Annual Budget 268
Use MUNIS and other available technology to enhance knowledge base about
commercial properties and businesses for the purpose of marketing the community to
internal and external audiences.
Enhance business retention efforts via frequency of visits.
Prepare site-specific demographic analyses for parcels in order to facilitate development
or broker interest.
GOAL #5
Promote development and redevelopment of commercial property in Glenview in
downtown, Milwaukee Avenue, Waukegan Road, and in other areas of community
priority.
Support property owners' efforts to attract new commercial development to the Culligan,
Avon, and Pro Logis sites.
Facilitate commercial interest with the goal of disposition / redevelopment of Village-
owned parcels (e.g. Dominick's, Navy land).
GOAL #6
Facilitate optimal responses to emergency service calls and provide high-quality dispatch
services to external and internal customers.
Dispatch appropriate resources on emergency service calls.
Continue to implement cross-training and update the dispatch procedures manual to
prepare all dispatchers to handle medical, police and fire calls in a confident and
professional manner.
Communicate regularly with internal and external customers about their needs and
satisfaction.
Research, deploy and actively maintain an external customer satisfaction tracking tool.
Continue to Review, modify, and add policies and procedures to the 9-1-1 Dispatch
operations manual.
Continue to manage budget specifically overtime, FLSA, hireback, and part-time
expense
Continue to build the part-time dispatcher pool
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.
Participation of dispatch staff in incident drills such as active shooter drill in Grayslake
Explorer alternate options for rapid telephone notification system
Implement NovaTime scheduling and time keeping software for PSSS as well as Village
wide
GOAL #7
Seek additional agencies to join Glenview Public Safety Dispatch - on a continual basis
Seek additional dispatch partnerships in Cook and Lake Counties.
Merge Grayslake onto Glenview’s New World Software solution, allowing for future
services to be offered to Grayslake
Village of Glenview 2011 Annual Budget 269
GOAL #8
HR Ensure the Village maintains a competitive and cost-effective compensation plan to
attract and retain quality employees.
Coordinate continued analysis and Board policy discussion regarding the Village’s
current health insurance funding model with the IPBC.
Oversee rebid process for Flexible Spending third party administrator and EAP services
respectively.
GOAL #9
Enhance employee understanding of Village's wage/benefits package and policies
Design and implement a “Total Rewards Statements” for all Village employees as means
to enhance employee understanding of their total wages and benefits.
Conduct a comprehensive update to the Village’s employee handbook and HR-related
policies.
GOAL #10
Improve HR data processing efficiency and reporting accuracy through continued
automation of MUNIS
Partner with Administrative Services on the continued improvement of payroll/HR
policies/procedures/controls.
Implement MUNIS online applicant tracking module.
GOAL #11
Continue to provide value added services that enable Village Departments to meet their
goals and objectives
Partner with Fire and Public Works on union negotiations with IAFF and Local 150
Design and implement continued EEO trainings, and also initiate identity
protection/confidentiality training for appropriate Village staff
Develop and implement a PSEBA administrative review policy and procedure
Complete personnel file audits in Police and Fire Departments respectively to ensure
compliance with federal and state regulations
Conduct a comprehensive update of the Board of Fire and Police Commission
Regulations in partnership with the Police and Fire Departments, respectively.
Develop internal HR and risk management standard operating procedures (such as Fair
Credit Transaction Act policy, HIPAA policy, FMLA processing, etc.)
GOAL #12
Maintain and enhance the Village's risk management function and loss prevention
programs in order to minimize the frequency and severity of loss
Oversee the renewal of the Village’s property/casualty insurance coverage’s and
successfully transition to new property/casualty third party administrators
Develop and issue a Request for Proposals for the Village’s occupational health services.
Village of Glenview 2011 Annual Budget 270
Design and implement a core loss prevention training curriculum to increase employee
awareness of safety sensitive work functions and mitigate the Village’s overall exposure
to risk and the associated costs.
Enhance employee safety committees’ operations.
Develop and issue Request for Proposals or Request for Quotations for Village-wide
property appraisal.
Develop risk management trend reports for department head team.
GOAL #13
Support the communications goals and action steps of each Department/Division’s Business
Plan; the Village Manager and Board of Trustees
Continue producing Village Report, E-Glenview, relevant web content, printed materials
as requested by Departments and more as requested.
Maintain outreach efforts. The goal is to provide opportunities to meet directly with
residents and other constituencies through speaking opportunities and participation in
community events.
Increase network accessibility to include interdepartmental and web access to GVTV
programming.
Implement ATT cable service for residents who subscribe to that carrier.
Continue to develop original programming that supports village functions and community
events with wide audience appeal.
Update GVTV visual presence to include updating logos and station video promos.
Continue volunteer recruitment and training to maintain a viable work force.
Village of Glenview 2011 Annual Budget 271
Business Plan
Administrative Services Department
GOAL #1
Manage the Villages accounts to ensure compliance with applicable regulations and
adoption of best practices.
Evaluate methods to reduce the time required to manually enter checks.
Financial analysis support for HR studies and economic development activities.
Review accounts receivable from billing to collections procedures and apply best
practices.
Standardize Finance Division electronic filing procedures and develop a central
document library. Centralize financial and accounting procedures into one manual and
location.
Improve and document monitoring the cash flow of enterprise funds and the Joint
Dispatch Fund.
Review internal control and segregation of duties for accounting procedures, specifically
utility billing, cash receipts, daily deposits, and document the results.
Develop specifications for a multi-year audit and single-audit request for proposals.
Continue to improve grant management procedures.
Complete the development of policies and prepare a manual for adoption by the Board of
Trustees.
Document property tax levy and abatement procedures, property tax distribution, and
corresponding debt services obligations.
Reconcile and maintain balance sheet accounts including escrows, deposits, advances,
deferred revenues, utility billing, etc.
Develop and implement a plan that responds to Red Flag Rules that protect against
identify theft.
Continue to streamline payroll import of data including testing and implementing the
time and schedule interface to MUNIS from Novatime.
GOAL #2
Continue to improve policies and procedures related to the management of the Village's
capital improvement funding and capital asset tracking.
Update Glen Tax Increment Financing Proforma (Q1) and TIF Management and
Retirement Plan (Q2).
Monitor cash flow for 2009 Library bond issue through the completion of the new
building and parking deck.
Continue to assist Capital Projects with Special Service Area (SSA) closeout and annual
tax levies.
Coordinate with Financial Advisor to refund and/or issue bonds.
Coordinate with Capital Projects to account for project life budgeting.
Village of Glenview 2011 Annual Budget 272
GOAL #3
Budget to meet the Village's operating needs and management objectives while maintaining
compliance with applicable regulations and using best practices.
Continue to enhance the presentation of information in the budget document for GFOA
Distinguished Budget Award submission.
Create an enterprise fund rate model and update component assumptions and actuals for
2011 and beyond.
Support analysis of North Maine Utility System.
Refine the procedures around budget changes.
Continue to enhance the Village practice to direct charge for payroll through collecting
more accurate time data.
Monitor fund balance levels on a routine basis per Village policy.
Continue to educate departments on budget management within MUNIS to increase the
frequency of review and the accuracy of actual revenues and expenses.
GOAL #4
Improve utilization of integrated automated financial system to support the procurement
of goods and services in accordance with requirements and best practices.
Develop, test and train departments on procedures for the monthly close out of
requisitions.
Implement MUNIS Contract Management to support multiple purchase orders and
retention related to capital projects.
Develop and test end of year procedures for the close out of purchase orders; train
departments on the close-out procedures.
Track prevailing wage act as it applies to Village procurements and ensure compliance.
Commence centralizing procurement records and make contracts available in Village
document repository.
Track invoice payments and change orders processed against MUNIS purchase orders.
Revise purchasing document to separate into procedures manual (see Goal #1) and a
policy document.
GOAL #5
Manage resolution center growth and monitor citizen response.
Build a comprehensive 2011 strategy for Public Works, Capital Projects and
Development to collect and report on public surveys.
Support the development of a public communication plan for customer services in the
Village.
Review Glenview utility billing accounts for consumption variations including zero
consumption and multiple estimated reads.
Customer Service Representative training on cash receipting and utility billing.
Support the creation of a data archive for Web QA work order data.
Continue to monitor bankruptcies and foreclosures.
Continue to cross-train and expand customer service duties with other departments.
Village of Glenview 2011 Annual Budget 273
GOAL #6
Manage customer service requests and information technology training programs to
continue to improve business processes.
Go-Live training for all departments on blanket purchase requisition and confirming
purchase order set up.
Evaluate and implement a combined reporting strategy for MUNIS and Track IT tickets.
Schedule Office 2010 training.
Identify custom fields in MUNIS and Active Directory to synchronize update and
establish a single network log-in for employees.
Broaden use of EIC to include Crystal Reports, specialized training documents and "how-
to" guides.
Integrate Public Works and Baxter Woodman into as-built review and editing process.
Conduct SharePoint training to more widely expose employees to the features within the
software.
Continue to develop and expand Business Intelligence Tool within Map Office for
department reports and performance measures.
Continue GIS data development (address maintenance, backflow prevention devices,
streetlights, map books, CIP planning, utility as-builts).
Establish routine Enterprise Management Training and develop new training programs as
new modules are deployed.
Evaluate and test mobile device editing relating to field utilities.
GOAL #7
Guide the analysis, design and implementation of information assets leveraging projects
across multiple departments to support the technology goals of the Village.
Creating MUNIS Work Order service requests.
Evaluate and implement source management for Village of Glenview website to allow
version tracking and data synchronization between development site and live site.
Implement content management for Village of Glenview website to allow users to
maintain dedicated sections.
Support the water system analysis and strategic plan by providing initial data and
incorporating results back into GIS.
Collaborate with HR and Payroll to restructure MUNIS Position Control module to
reflect current Village authorized positions.
Support deployment of enhanced New World Records Management System.
Support HR deployment Human Resources Phase II automated tasks (Personnel Actions,
on-line applicant tracking, personnel file maintenance and employee training tracking).
Support the setup and installation of upgrades to the Supervisory Control and Data
Acquisitions system.
Develop on-line Commuter Parking renewal and payment process.
Continue to extend the MUNIS dashboard functionality.
Upon Village approval of annual data use agreement with Cook County, import GIS base
map and property data, edge-match and update related databases.
Continue to develop and extend web forms on the Glenview Public Website.
Village of Glenview 2011 Annual Budget 274
Install infrastructure for Novatime scheduling and time entry software. Support Novatime
scheduling integration with MUNIS payroll and work orders.
Support the implementation of New World Dispatch web view and crash reporting.
Continue to develop and deploy MUNIS Work Orders, Fleet and Facilities including
Fixed Assets.
Continue to expand electronic payment services from Village website.
Upgrade Village phone system.
MUNIS Utility Billing migration from UB Classic to UB CIS - data conversion and
customer information system implementation to improve business processes.
Create mobile version of the Glenview Public Website
Participate in testing GIS data import required for software upgrades in support of the
New World public safety enterprise application.
GOAL #8
Govern Village information assets to control standards and ensure reliability and security.
Produce a three-year updated vision for the Technology Strategic Plan.
Coordinate with HR to update Village electronic communications policy for change in
IRS laws on cellular devices, record retention, and use.
Deliver an Information Technology Disaster Recovery Plan that reflects the Police
Department Data Center architecture and all critical Village applications.
GOAL #9
Manage technology to enable effective collaboration and communication.
Continue to build the process to deliver electronic meeting information to the Village
Board of Trustees.
Consolidate and improve mobile device services to increase readability and decrease the
need for wireless access cards.
Evaluate alternative providers of communication services for consolidated billing and
support.
Implement data replication and application redundancy of MUNIS Application new
server environment.
Research method for users to easily migrate documents to the central Village document
repository.
Develop standard operating procedure for Village-wide document scanning and indexing.
Continue to evaluate technology enhancements for employee mobile computing.
Support VMO developing a request for proposals for Village-wide document scanning
and indexing.
Develop application data interoperability process to optimize data management.
Manage existing and develop new functionality of Employee Information Center (EIC) to
accommodate employee collaboration needs.
Village of Glenview 2011 Annual Budget 275
Business Plan
Public Works Department
GOAL #1
Formalize documentation and increase safety consciousness through implementation of
standard operating procedures
Complete Policy and Procedure Manual for Streets/Forestry
Complete Policy and Procedure Manual for Water/Sewer
Develop plan to implement and communicate SOP's
Continually develop, document, and implement preventative maintenance programs
GOAL #2
Increase employee knowledge through comprehensive training, including cross training.
Complete full first full cycle of the Cross Training Program
Arrange necessary training to stay in compliance with annual schedule
Maintain tracking database of employee training
Create mechanism for on-the-job-site safety assessments to be completed by Supervisors
and Superintendents
GOAL #3
Improve Employee Safety with Comprehensive Departmental Risk Management Program
Hold monthly Safety Talk Brown Bag Lunches
Conduct quarterly facility safety audit
Conduct Tailgate Safety Talks
Hold monthly Safety Committee meetings
Implement Accident review policy for preventable accidents
GOAL #4
Improve Management Information through Enhanced Data Collection and Reporting
Mechanisms
Assist Administrative Services in the implementation of Purchase Orders module
Assist Administrative Services in the implementation of Asset Management
Assist Administrative Services in the implementation of Work Orders
Implement MUNIS Work Order System
Continually monitor the departmental budget using the purchase order system
Continue and improve upon the tracking of department outputs
Implement MUNIS/Novatime modules for payroll, work orders, asset management,
purchase orders, inventory, etc
Village of Glenview 2011 Annual Budget 276
GOAL #5
Provide a High Level of Customer Service to the Residents and Businesses in Glenview
Negotiate 2011-2013 Labor Management Contract
Continue to perform service analysis
Complete Cross Connection Program Development for commercial properties
Implement Village refuse franchise agreement for townhomes; distribution of carts and
administration of hardship program
Implement pilot program for the installation of LED street lighting in accordance with
grant funding parameters
GOAL #6
Effectively maintain the Village's fleet in order to ensure internal customers meet their
operational goals
Implement electronic indirect time, inventory, and repair order entry by Mechanics
Order seven replacement vehicles, including six heavy-duty dump trucks (Also,
coordinate the auction of the replaced units)
Initiate pilot maintenance repair program with local dealerships to perform preventative
maintenance and repairs on light and medium-duty vehicles
Conduct a full review of pilot maintenance repair program; overall satisfaction, financial
analysis, and quality impacts over the course of 2011
GOAL #7
Manage opportunities to purchase shared services and commodities to create economies of
scale
Participate in Municipal Partnering Project for joint purchasing
Village of Glenview 2011 Annual Budget 277
Business Plan
Police Department
GOAL #1
Implement NOVATIME Software module.
Meet with Village Team and IT to implement procedures
Meet with Department personnel to explain new policy and procedures as required
GOAL #2
Continue a comprehensive review and update of all department policies and procedures
Establish priority for policy review and establish progress schedule
Begin delegation of review efforts
Establish training protocol for policy changes
Attend CALEA conference to obtain "Best Practice" information and training
GOAL #3
Implement the New World accident module allowing for immediate data transfer to State's
data base
Coordinate, install and troubleshoot new module
Verify with State accuracy of data transfer
Install in-car printers to facilitate exchange of information for citizen convenience and
better customer service
GOAL #4
Manage traffic related issues to maintain high levels of public safety and quality of life in
the Village
Direct stationary patrol at hazardous locations to increase enforcement measures by 5%
over 2010 figures
Enhance traffic calming efforts by utilizing additional speed cart and speed boards to
expedite servicing neighborhood concerns for traffic safety
Continue our educational/enforcement efforts with Home Owners Associations, schools
and neighborhoods in an effort to enhance traffic safety and quality of life
Increase school zone enforcements by 5% over 2010
GOAL #5
Utilize directed patrol to target identified community problems
Target quality of life traffic issues and ordinance violations in identified problem areas
Target parks and schools with crime prevention efforts with emphasis on drug and
alcohol violations
Target the Glen Town Center to minimize disruptions
Village of Glenview 2011 Annual Budget 278
GOAL #6
Reorganize the functional structure of the Police Department
Solidify timetable for change of key personnel
Reduce organization structure from two to one Deputy Chief and one sworn position
Evaluate existing personnel to optimize placement of personnel
Develop and implement selection process
Train newly promoted Sergeant at Northwestern University
Create transitional mentoring program
Communicate clearly to all personnel the changes and their impact
Village of Glenview 2011 Annual Budget 279
Business Plan
Fire Department
GOAL #1
Order and place into service a replacement ambulance at fire station 6 to maintain effective
emergency response capabilities through adhering to the established apparatus
replacement schedule.
Convene the apparatus committee
Recruit additional staff members from the EMS Division
Gather facts on interior layout and design
Determine chassis preferences including repair and maintenance considerations
Develop specifications\Compare specifications to those published by the Northwest
Municipal Conference
Finalize specifications
Determine most cost effective purchasing plan
Order vehicle
Upon delivery, outfit and equip new ambulance
Provide the appropriate training on vehicle operations to all personnel
Place the new ambulance in service at Station 6
Place the current ambulance in reserve status
Determine the capabilities of current reserve ambulance (815)
GOAL #2
Enhance efficiency and improve record keeping procedures through utilizing newer
technology by implementing an electronic ambulance care reporting system for field use by
our paramedics.
Convene an ePCR committee
Determine expectations and requirements for patient care reporting (PCR) data
collection
Research and evaluate current patient care reporting practices and available electronic
software products and systems that will meet or exceed state and local emergency
medical system requirements
Determine applicability and functionality towards a new system at the operations and
administrative levels.
Purchase and/or enter into an agreement for applicable software and hardware for ePCRs
Formalize an SOP on ePCR technology inclusive of completion requirements, HIPPA,
and ambulance billing
Provide appropriate training on software applications to all personnel
Village of Glenview 2011 Annual Budget 280
GOAL #3
Achieve full compliance with mandated FCC regulations by the radio frequency narrow
banding of fire department radios and dispatch base in advance of the imposed January
2013 deadline.
Inventory department radios and determine the ability to narrow band
Seek alternate vendors who can provide reprogramming, replacement and installation
services of fire department radio communications equipment.
Purchase necessary replacement equipment as needed to meet narrow banding upgrade
Coordinate with GPSDC on upgrading and programming of base station equipment
Program all appropriate mobile and portable radios for both wide band and narrow band
operational channels
Advise and educate fire department personnel on the narrow banding upgrade and
operation differences
Monitor and address any operational differences or difficulties with narrow banding
project
Schedule remaining interoperable and mutual aid frequencies to narrow band operation to
assure a coordinated conversion
Schedule to remove all wide band transmit channels from base stations, mobile and
portable radios
Continue to meet with the Village negotiating team and the Labor Attorney
Review and discuss proposals provided by the Union
Schedule and attend negotiating sessions
Review, analyze, and respond to proposals
Offer counter-proposals and come to agreement on topics
If agreements cannot be determined, pursue other avenues per the CBA
Finalize, settle on all appropriate language, sign a new CBA
Successfully negotiate and implement a new Collective Bargaining Agreement (CBA)
with the Glenview Professional Firefighters Association, Local 4186 of the International
Association of Firefighters
GOAL #4
Provide critical Village personnel with the opportunity to review their department specific
emergency operations in the Village Emergency Operations Center (EOC)
Review current Village Emergency Operations Plan (EOP) and update as appropriate
Contact the Village President, Village Manager and Department Directors and
communicate the importance to review and update their specific emergency operations
plan
Complete a full inventory of the EOC and storage room, including the operations of
electronic and technology support
Assure that current department plans and support supplies are included in the EOC
storage room
Village of Glenview 2011 Annual Budget 281
Secure the room and schedule a date for a full operational review of the Emergency
Operations Center
Provide instruction and review to all elected Village Officials, Department Directors and
other critical personnel on the operations of the Emergency Operations Center.
Village of Glenview 2011 Annual Budget 282
Business Plan
Development Department
GOAL #1
Manage the Village’s Inspectional Services programs to ensure efficient, timely and
accurate code enforcement.
Conduct annual fire inspections for all low, medium and high target hazard occupancies.
Provide clear and concise inspection reports and if required schedule and conduct timely
re-inspections
Conduct inspections and testing of fire suppression systems for new occupancies to
insure compliance with adopted codes.
Respond to and close complaints according to established protocols. Track and
categorize types of complaints.
Complete all annual food service and other health inspections. Take timely action to
correct violations.
Conduct all required building inspections and re-inspections within established time
manner and process protocols.
Review and/or re-review permit applications within established time frames. Provide
clear and understandable plan review comments.
Manage and audit the outsourced plan reviews and inspections.
Coordinate the annual business license registration process.
Implement and manage the Drainage Team.
Manage the Flood Risk Reduction Cost-Sharing Program.
Coordinate the liquor license administration process.
GOAL #2
Manage the Village’s planning initiatives to deliver efficient, timely and accurate regulatory
review of development proposals and special projects.
Review land uses, development proposals and coordinate the necessary regulatory review
process.
Effectively manage development proposals and special projects using established
protocols and preliminary agendas.
Assist Capital Projects in the implementation of the identified Milwaukee and Waukegan
Corridor improvements.
Participate with the other member communities in the design and implementation of the
Skokie Valley Trail.
Provide support to the redevelopment efforts for Downtown, Milwaukee and Waukegan
Corridors.
Provide support to the Willow Road Community Actions Group.
Village of Glenview 2011 Annual Budget 283
With Capital Projects, implement the storm water management ordinance amendments
and research the storm water utility fee feasibility.
Assist the Economic Development Manager with the following development initiatives:
Navy Land, Villa Redeemer/Lifesource, Dominick’s, Loren Dealership, Chestnut
Intersection, Village Hall/Public Campus, & Avon
Research, draft, gain public input and implement the following code improvements:
Parking and Loading, Unified Development Code, Cross Access Agreements, Planned
Development and Site Plan Review Ordinances.
Obtain Village Board direction on the update of the Village Comprehensive Plan.
Complete the necessary steps to enter FEMA's Community Rating System.
GOAL #3
Identify and implement process improvements to increase Departmental efficiency and/or
reduce costs.
Complete the Highland Park/ Lincolnwood Inspection and Plan Review RFP process.
Complete the MMC code enforcement study
Create a tracking process for occupancies that require a fire alarm system.
Develop a Health Inspection Process Manual Outline
Create a process manual outline for Fire Inspections.
Create sample title sheets for permit submittal for residential and commercial projects.
Develop efficiencies and protocols for the code enforcement program.
Develop info sheets for contractors/developers to use for permit process and another
sheet to hand out at the time of permit issuance regarding inspections, etc
Utilize ACE Team to identify and implement MUNIS process improvements (i.e. pre-
load inspections, food establishment scoring, enhancements to avoid work arounds, etc.)
Identify Crystal Reports needed to actively track permits and inspections and create
reports.
With Administrative Services, devise procedures to incorporate more efficient use of
document management through additional scanning and document destruction.
GOAL #4
Continue to identify and implement measures that provide a high level of customer service.
Determine appropriate methods to manage Department functions during peak summer
time periods.
Maintain project specific permit fees on the Projected Revenue Spreadsheet.
Maintain CEU credits and certifications.
Enable all inspector to obtain UL Certification for inspecting Electric car charging
stations
Utilize the website to provide more up to date information (i.e. better instruction
pamphlets, public notices, case and permit status, inspection requests etc.
Perform a quarterly customer service survey and a semi-annual internal customer service
survey.
Village of Glenview 2011 Annual Budget 284
Business Plan
Capital Projects Department
GOAL #1
Provide efficient departmental administration and 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
Ensure 2012 project design meeting mailings go out on time with meetings held in 4th
quarter; all meeting materials to be posted to Village website
Continue implementation of the Flood Risk Reduction Program (storm water master
plan) & update the Village Board on progress during 2011 CIP budget workshops
Support analysis of the North Maine Utility system water rate and valuation
Evaluate edge of pavement treatment versus various forms of curb and gutter and review
the existing concrete road policy
Consider releasing RFP for Navy Disposition Parcel
Establish priorities and develop funding recommendations for: Storm Water, Downtown,
Milwaukee Corridor, and Waukegan Road to continue progress on master plans
developed
Support VMO in working with legislators, Metra, and Amtrak officials to develop IGA
facilitating the relocation of the Amtrak station to The Glen of North Glenview
Establish an aggressive bidding and awarding schedule to ensure award of all 2011 core
CIP projects by May 1, 2011
Coordinate with Public Works for storm and sanitary televising; also confirm receipt of
all necessary Public Works field reports
Update RPI (Road Priority Index) for use in selecting road reconstruction projects for
2012-2016 CIP Planning
Review and identify funding sources to ensure sufficient long-term funding for CIP and
maintenance of storm water related components
Complete plans for final design of 2013 projects, preliminary design of 2014 projects
and conceptual design of 2015 projects
Monitor and use existing programmed grant funds and apply for any pertinent grants or
other outside funding as available
Coordinate Village projects with other agencies (IDOT, CCHD, Townships, ICC,
METRA, etc.) and vice-versa to ensure proper scheduling and allocating of CIP funds
Continue monitoring Willow Road widening project
Work with MWRD officials regarding regional storm water and sanitary sewer
initiatives.
Evaluate 2011 Municipal Partnering efforts completed by the Construction Group;
complete summary report
Village of Glenview 2011 Annual Budget 285
GOAL #2
Maintain and evaluate the Village's Project Manager activities to ensure on-time and on-
budget delivery of core CIP projects while working in concert with Village residents
Track and evaluate web update use and response for 2011 core CIP projects
Obtain Project Manager effectiveness surveys from major Contractors; evaluate areas for
improvement
Consolidate existing Construction Division policies and practices and publish internal
handbook
Coordinate with Finance to refine the Special Service Area policy to address financing
and administrative practices; close-out all open SSAs
Coordinate with Support Services and update Village website with entire 2012-2016
CIP; complete other pertinent web updates, as necessary
Coordinate with the Public Works Department for restoration and budget allotment
follow-up in spring 2011 for completed 2010 projects
Track and analyze contingency use for 2010 CIP projects
Conduct 12 month warranty inspection on all 2010 Projects
GOAL #3
Maintain and improve existing Village Facilities to ensure a high quality work environment
for Village employees and guests
Complete five-year Facilities CIP as part of Department's 2012-2016 CIP planning
process
Review opportunities to complete "In the Loop" Facilities work-order summary reports
Refine major inspection element lists for all Village facilities and related routine
inspection schedule; publish and share internally
Implement 50% of element list inspections noted above
Improve internal prioritization and communication of daily work orders to provide 24-
hour status feedback to work requestor
Evaluate MUNIS "Work Orders" Module; ensure effectiveness and efficiency
Establish policy for routine maintenance for use in developing 2012 Facilities Operating
Budget
Secure on call electrical & plumbing contractors
Complete the Village-wide facilities survey
Complete all department service level agreement
Village of Glenview 2011 Annual Budget 286
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Village of Glenview 2011 Annual Budget 287
VILLAGE OF GLENVIEW
PERSONNEL BUDGET
Village of Glenview 2011 Annual Budget 288
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Village of Glenview 2011 Annual Budget 289
Village Wide Positions
2009201020102011 2011
Actual Adopted Revised Budget Positions
Full Time 293.00297.00295.00287.00287.00
Part Time 19.4723.6118.4418.7568.00
Seasonal 2.032.762.760.503.00
Total 314.50323.37316.20306.25358.00
Summary by Department
Board of Trustees 1.001.001.001.007.00
Village Manager's Office29.6030.9729.3528.6536.00
Administrative Services 14.0016.0016.0016.0017.00
General Government 0.000.400.000.000.00
Public Works 60.0360.7559.7555.4958.99
Police 91.6294.0090.0088.00116.00
Fire 84.0086.0086.0083.0083.00
Development 21.2521.2522.5022.5028.00
Capital Projects 13.0013.0011.6011.6012.00
Total 314.50323.37316.20306.25358.00
Village of Glenview
Personnel Summary
Full Time Equivalents
Thiscomprehensive, detailed personnel budget is new to the 2011 budget. The tracking of
personnel across funds is needed to understand the financial impacts to specific programs and to
maintain historical reference of personnel direct charges.
The personnel budget includes not only full time equivalents (FTE) but also the number of
authorized positions. For example, there is 1.0 FTE Crossing Guards and 10 positions make up the
1.0 FTE (10 positions at .10 FTE each). Historically, personnel had only been recorded by FTE
count.
This budget provides the number of authorized full time equivalents, positions, direct charges and
movement across the organization at one point in time. This tracking will continue going forward
Village of Glenview 2011 Annual Budget 290
Fund: Corporate Positions
2009201020102011 2011
Actual Adopted Revised Budget Positions
Full Time 267.00247.63244.04234.60263.00
Part Time 16.2218.3014.7514.7158.00
Seasonal 1.531.131.130.000.00
Total 284.75267.06259.92249.31321.00
Summary by Department
Board of Trustees 1.001.001.001.007.00
Village Manager's Office8.8510.108.107.6910.00
Administrative Services13.5011.7011.7011.5515.00
General Government 0.000.400.000.000.00
Public Works54.0332.1131.5229.2150.00
Police91.6294.0090.0088.00116.00
Fire 84.0086.0086.0083.0083.00
Development21.2521.2522.5022.5028.00
Capital Projects 10.5010.509.106.3612.00
Total 284.75267.06259.92249.31321.00
Corporate Fund
Personnel Summary
Full Time Equivalents
Village of Glenview 2011 Annual Budget 291
Fund: Joint Dispatch Positions
2009201020102011 2011
Actual Adopted Revised Budget Positions
Full Time 17.0015.0017.0017.0017.00
Part Time 2.754.623.003.009.00
Seasonal 0.000.000.000.000.00
Total 19.7519.6220.0020.0026.00
Summary by Program
Joint Dispatch 19.7519.6220.0020.0026.00
Total 19.7519.6220.0020.0026.00
Joint Dispatch
Personnel Summary
Full Time Equivalents
Village of Glenview 2011 Annual Budget 292
Fund: Redevelopment Positions
2009201020102011 2011
Actual Adopted Revised Budget Positions
Full Time 3.003.003.003.000.00
Part Time 0.000.000.000.000.00
Seasonal 0.000.000.000.000.00
Total 3.003.003.003.000.00
Summary by Department
Capital Projects 2.502.502.502.500.00
Administrative Services 0.500.500.500.500.00
Total 3.003.003.003.000.00
Redevelopment Fund
Personnel Summary
Full Time Equivalents
Village of Glenview 2011 Annual Budget 293
Fund: Caretaker Positions
2009201020102011 2011
Actual Adopted Revised Budget Positions
Full Time 1.001.001.001.001.00
Part Time 0.000.000.000.000.00
Seasonal 0.500.500.500.503.00
Total 1.501.501.501.504.00
Summary by Department
Public Works 1.501.501.501.504.00
Total 1.501.501.501.504.00
Caretaker Fund
Personnel Summary
Full Time Equivalents
Village of Glenview 2011 Annual Budget 294
Fund: Water Positions
2009201020102011 2011
Actual Adopted Revised Budget Positions
Full Time 0.0014.2213.9915.111.00
Part Time 0.000.120.120.330.00
Seasonal 0.001.131.130.000.00
Total 0.0015.4715.2415.441.00
Summary by Department
Village Manager's Office0.000.060.060.000.00
Administrative Services 0.002.202.202.301.00
Public Works 0.0013.2112.9811.390.00
Capital Projects 0.000.000.001.750.00
Total 0.0015.4715.2415.441.00
Water Fund
Personnel Summary
Full Time Equivalents
Village of Glenview 2011 Annual Budget 295
Fund: Sewer Positions
2009201020102011 2011
Actual Adopted Revised Budget Positions
Full Time 0.003.183.123.730.00
Part Time 0.000.030.030.080.00
Seasonal 0.000.000.000.000.00
Total 0.003.213.153.820.00
Summary by Department
Village Managers office 0.000.060.060.000.00
Public Works 0.003.153.092.970.00
Capital Projects 0.000.000.000.850.00
Total 0.003.213.153.820.00
Sewer Fund
Personnel Summary
Full Time Equivalents
Village of Glenview 2011 Annual Budget 296
Fund: North Maine Positions
2009201020102011 2011
Actual Adopted Revised Budget Positions
Full Time 0.007.387.277.111.00
Part Time 0.000.060.060.130.00
Seasonal 0.000.000.000.000.00
Total 0.007.447.337.241.00
Summary by Department
Village Managers office 0.000.060.060.000.00
Administrative Services 0.001.601.601.651.00
Public Works 0.005.785.675.450.00
Capital Projects 0.000.000.000.140.00
Total 0.007.447.337.241.00
North Maine Fund
Personnel Summary
Full Time Equivalents
Village of Glenview 2011 Annual Budget 297
Fund:Wholesale Water Positions
2009201020102011 2011
Actual Adopted Revised Budget Positions
Full Time 0.000.580.570.550.00
Part Time 0.000.010.010.010.00
Seasonal 0.000.000.000.000.00
Total 0.000.590.580.560.00
Summary by Department
Village Managers office 0.000.060.060.060.00
Public Works 0.000.530.520.500.00
Total 0.000.590.580.560.00
Wholesale WaterFund
Personnel Summary
Full Time Equivalents
Village of Glenview 2011 Annual Budget 298
Fund: MERF Positions
2009201020102011 2011
Actual Adopted Revised Budget Positions
Full Time 4.004.004.004.004.00
Part Time 0.500.500.500.501.00
Seasonal 0.000.000.000.000.00
Total 4.504.504.504.505.00
Summary by Department
Public Works 4.504.504.504.505.00
Total 4.504.504.504.505.00
Municipal Equipment Repair Fund (MERF)
Personnel Summary
Full Time Equivalents
Village of Glenview 2011 Annual Budget 299
Fund: Insurance and Risk Positions
2009201020102011 2011
Actual Adopted Revised Budget Positions
Full Time 1.001.001.000.900.00
Part Time 0.000.000.000.000.00
Seasonal 0.000.000.000.000.00
Total 1.001.001.000.900.00
Summary by Department
Village Manager's Office1.001.001.000.900.00
Total 1.001.001.000.900.00
Insurance and Risk Fund
Personnel Summary
Full Time Equivalents
Village of Glenview 2011 Annual Budget 300
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Village of Glenview 2011 Annual Budget 301
VILLAGE OF GLENVIEW
GLOSSARY OF TERMS
Village of Glenview 2011 Annual Budget 302
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 2011 Annual Budget 303
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 2011 Annual Budget 304
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 2011 Annual Budget 305
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 2011 Annual Budget 306
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 2011 Annual Budget 307
F
FIDUCIARY FUNDS (TRUST AND AGENCY FUNDS):
These funds are used to account for assets held by the Village in a trustee capa Village or as an agency for
individuals, private organizations, other governments and/or other funds. These include Expendable Trust,
Nonexpendable Trust, Pension Trust and Agency Funds. Nonexpendable Trust and Pension Trust Funds are
accounted for essentially in the same manner as proprietary funds since capital maintenance is critical. Expendable
Trust Funds are accounted for essentially in the same manner as governmental funds. Agency Funds are custodial in
nature (assets equal liabilities) and do not involve measurement of results of operations.
FISCAL POLICY:
A government’s policies with respect to revenues, spending, an debt management as these relate to government
services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning
and programming of government budgets and their funding.
FISCAL YEAR:
The time period designated by the Village signifying the beginning and ending period for recording financial
transactions. The Village of Glenview has a fiscal year of January 1 through December 31 which is also referred to
as a calendar year.
FIXED ASSETS:
Assets of a long-term character, which are intended to be held or used, such as land, buildings, machinery, furniture
and other equipment.
FXED COST:
The costs of providing goods or services that do not vary proportionately to the volume of goods or services
provided.
FLEET:
The vehicles owned and operated by the Village.
FORECAST:
A projection of future revenues and/or expenses based on historical and current economic, financial and
demographic information.
FORFEITURE:
The automatic loss of property, including cash, as a penalty for breaking the law or as compensation for losses
resulting from illegal activity. Once property has been forfeited, the Village may claim it, resulting in confiscation of
the property.
FULL-TIME EQUIVALENT (FTE):
A part-time position converted to the decimal equivalent of a full-time position based upon 2,080 hours per year.
For example, a part-time clerk working 20 hours per week, 26 weeks per year would be the equivalent to .25 of a
full-time position.
FUNCTIONAL CLASSIFICATION:
A means of presenting budgetary data in terms of the major purposes being served. Each program or activity is
placed in the same category (e.g. administration, fire, police) that best represents its major purpose, regardless of the
spending agency or department.
FUND:
A fiscal and accounting entity with a self balancing set of accounts, recording cash and other financial resources,
together with all related liabilities and residual equities or balances and changes therein, which are segregated for the
purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations,
restrictions or limitations.
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F – Continued
FUND ACCOUNTING:
The accounts of the Village are organized on the basis of funds and account groups, each of which is considered a
separate accounting entity. The operations of a fund are accounted for with separate sets of self balancing accounts
that comprise its asset, liability, fund equity, revenue and expenditure accounts, as appropriate. Government
resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be
spent and the means by which spending activities are to be controlled.
FUND BALANCE:
The excess of assets over liabilities and is, therefore, also known as surplus funds.
FUND TRANSFER:
A budgeted transfer of funds to another fund.
G
GENERAL FUND:
The General Fund is the general operating fund of the Village. It is used to account for all financial resources except
those required to be accounted for in another fund.
GENERAL OBLIGATION BONDS:
Bonds in which the full faith and credit of the issuing government are pledged.
GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP):
Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and
procedures that define accepted accounting principles.
GOAL:
A statement of broad direction, purpose or intent based on the needs of the community.
GOVERNMENTAL FUND TYPE:
One of three broad fund categories which also includes proprietary funds and fiduciary funds; this fund category
includes activities usually associated with a typical state or local government operation; composed of four types:
general fund, special revenue fund, capital projects fund and debt service fund.
GOVERNMENTAL ACCOUNTING:
The composite of analyzing, recording, summarizing, reporting and interpreting the financial transactions of
governmental units and agencies.
GOVERNMENTAL FUNDS:
General, Special Revenue, Debt Service and Capital Project funds.
GRANT:
A contribution by one governmental unit or other organization to another. The contribution is usually made to aid in
the support of a specified function.
H
HOME-RULE:
A home-rule unit may exercise any power and perform any function pertaining to its government and affairs
including but not limited to the power to regulate for the protection of the public health, safety, morals and welfare;
to license; to tax; and to incur debt. The Village of Glenview is a home-rule municipality.
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I
INFLATION:
A substantial rise in the general level of prices related to an increase in the volume of money, resulting in the loss of
value of currency.
INFRASTRUCTURE:
Public domain fixed assets including: roads, bridges, curbs, gutters, sidewalks, drainage systems, lighting systems
and other items that have value only to the Village.
INTERFUND TRANSFERS:
Legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be
expended.
INTERGOVERNMENTAL REVENUE:
Revenue received from or through the Federal, State or County Government.
INTERNAL SERVICE FUND:
A fund used to account for the financing of goods or services provided by one department or agency to other
departments or agencies.
INVENTORY:
A detailed listing of property currently held by the government.
L
LEVY:
To impose or collect taxes, special assessments, or service charges for the support of Village activities.
LIABILITIES:
Debt or other obligations arising in the past, which must be liquidated, renewed or refunded at some future date.
LINE ITEM BUDGET:
A budget that allocates funds to specific cost centers, accounts or objects, (e.g., salaries and office supplies.)
LIQUIDATION:
To convert assets into cash.
LONG-TERM DEBT:
Bonded debt and other long-term obligation, such as benefit accruals, due beyond one year.
M
MANDATE:
A requirement from a higher level of government that a lower level of government perform a task in a particular
way or by a particular standard.
MILL:
A taxation unit equal to one dollar of tax obligations for every $1,000 of assessed valuation of property.
MILLAGE:
The tax rate on real property based on $1.00 per $1,000 of assessed property value.
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M – Continued
MISCELLANEOUS REVENUE:
Those revenues that are small in value and not individually categorized.
MISSION STATEMENT:
The statement that identifies the particular purpose and function of a department.
MODIFIED ACCRUAL BASIS OF ACCOUNTING:
Basis of accounting in which (a) revenues are recognized in the accounting period in which they become available
and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred,
if measurable, except for un-matured interest on general long-term debt and certain similar accrued obligations,
which is recognized when due.
MUNICIPAL CODE:
A collection of laws, rules and regulations that apply to the Village and its Citizens.
O
OBJECT CLASSIFICATION:
A means of identifying and analyzing the obligations incurred by the Village in terms of the nature of the goods or
services purchased (e.g. personnel compensations, commodities, capital outlays, contractual services and personnel
benefits), regardless of the agency involved or purpose of the programs for which they are used.
OBJECTIVE:
Something to be accomplished in specific, well-defined and measurable terms and that is achievable within a
specific time frame.
OPERATING BUDGET:
A financial plan that pertains to daily operations that provides basic governmental services. The operating budget
contains appropriations for such expenditures as personnel, supplies, utilities, materials, travel and fuel. The
operating budget presents proposed expenditures for the fiscal year and estimates the revenues to fund them.
OPERATING EXPENSES:
Fund expenses that are ordinary, recurring in nature and directly related to the fund’s primary service activities.
OPERATING REVENUES:
Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees
from specific services, interest earnings and grant revenues. Operating revenues are used to pay for day-to-day
services.
OPERATING TRANSFER IN/OUT:
A planned transfer of monies from one fund to another to assist in financing the operations of the recipient fund.
ORDINANCE:
A formal, legislative enactment by the Village that carries the full force and effect of the law, within corporate
boundaries of the Village, unless in conflict with any higher form of law such as state or federal.
OUTLAYS:
Checks issued, interest accrued on public debt or other payments made, offset by refunds and reimbursements.
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P
PER CAPITA:
A measurement of the proportion of some statistic to an individual resident determined by dividing the statistic by
the current population.
PERSONNEL COSTS:
Costs of wages, salaries, retirement, and other fringe benefits for Village employees; one of the five major expense
categories defined in the financial plans.
PERFORMANCE INDICATORS:
Specific quantitative and qualitative measures of work performed as an objective of the department.
PERFORMANCE MEASURE:
A measure that is established to evaluate the effectiveness and efficiency of specific service.
POLICY BUDGET:
The Village of Glenview’s process is to present the recommendations for the annual work program of services
provided to the citizens, the annual budget, and the long-range financial plan.
PRODUCTIVITY:
A measure of the increase of service output of Village programs compared to the per unit of resource input invested.
PROPERTY TAX LEVY:
A tax based on the assessed value of a property. Tax liability falls on the owner of record as of the appraisal date.
PROPERTY TAXES:
Used to describe all revenues received in a period from property taxes, both current and delinquent, including all
related penalties and interest. Property taxes are levied on both real and personal property according to the
property’s valuation and tax rate.
PROPRIETARY FUNDS:
Activities found in this category are many times seen in the private sector and are operated in a manner similar to
their counterparts in the commercial world; the focus of these funds is on the measurement of net income, composed
of two fund types: enterprise funds and internal service funds.
PURCHASE OF SERVICE AGREEMENT (PSA):
Agreement which outline the terms of contracts in which the Village enters into with outside agencies to provide
services that the Village does not currently offer.
PURCHASE ORDER:
A written legal document stating or confirming an offer to buy goods or services, which upon acceptance by a
vendor becomes a contract. Its main function is to expedite and control buying by the Village.
Q
QUALITY:
Doing the right things right the first time, continuous improvement, meeting or exceeding customer expectations.
QUARTERLY FINANCIAL REPORTING:
A periodic outline aimed at communicating the Village’s fiscal condition to stakeholders’ (Council, staff, residents)
to serve as an update of important components of the annual budget.
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R
RESERVE:
(1) An account used to earmark a portion of a fund balance to indicate that it is not appropriate for expenditure and;
(2) an account used to earmark a portion of fund equity as legally segregated for a specific future use.
RESERVE FUND BALANCE:
Reported to denote portions of fund balance that are either legally restricted to a specific future use or not available
for appropriation or expenditure.
RESOLUTION:
A legislative act by the Village with less legal formality than an ordinance.
RESTITUTION:
Revenues collected in payment for damage to Village property.
RETAINED EARNINGS:
An equity account reflecting the accumulated earnings of an Enterprise Fund.
REVENUES:
Money received into a fund from outside the fund that, together with fund balances, provide the financial resources
for a given fiscal year.
REVENUE BONDS:
Bonds in which principal and interest are paid exclusively from enterprise fund earnings.
REVISED BUDGET:
The adopted budget as formally adjusted by the Village Board.
S
SALES TAX:
Tax imposed on taxable sales of all final goods.
SPECIAL ASSESSMENT:
A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or
service deemed to primarily benefit those properties.
SPECIAL ASSESSMENT FUNDS:
A fund used to account for the financing of public improvements or services deemed to benefit the properties against
which special assessments are levied.
SPECIAL REVENUE FUNDS:
Funds used to account for the proceeds from specific revenue sources (other than trusts or major capital projects)
that are legally restricted to expenditures for specific purposes.
STRATEGIC PLAN:
A blueprint of ideas intended to serve as a tool for the implementation of a Comprehensive Plan.
T
TAX LEVY:
The total amount to be raised by general property taxes for a purpose specified in the Tax Levy Ordinance.
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T – Continued
TAXES:
Compulsory charges levied by a government for the purpose of financing services performed for the common
benefit of the people. This term does not include specific charges made against particular persons or property for
current or permanent benefit, such as special assessments.
TRIAL BALANCE:
A list of the balances by account in a ledger kept by double entry with the debit and credit balances shown in
separate columns. If the totals of the debit and credit columns are equal or their net balance agrees with a control
account, the ledger from which uses total expenditures and transfers to other funds that decreases net financial
resources.
U
UNRESERVED FUND BALANCE:
Represents assets that are not considered “expandable available financial resources.” Examples of this category
include advances to other funds and non-current loans receivable.
USER CHARGES:
The payment of a fee for direct receipt of public service by the party benefiting from the service.
V
VARIABLE RATE:
A rate of interest subject to adjustment.
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Commonly Used Acronyms
AA: Affirmative Action
ADA: Americans with Disabilities Act.
APWA: American Public Works Association
BAN: Bond Anticipation Note
CAD: Computer Aided Dispatch, Computer Aided Design.
CAFR: Comprehensive Annual Financial Report
CBD: Central Business District.
CIP: Capital Improvements Program
CPM: Center for Performance Measurement.
DARE: Drug Awareness Resistance Education program.
DPW: Department of Public Works
EMS: Emergency Medical Services.
EPA: Environmental Protection Agency.
FTE: Fulltime equivalent
GFOA: Government Finance Officers Association
HHW: Household Hazardous Waste
HR: Human Resources
ICMA: International City/County Management Association
IDOT: Illinois Department of Transportation
IEPA: Illinois Environment Protection Agency
IMRF: Illinois Municipal Retirement Fund
IT: Information Technology
J.U.L.I.E.: Joint Utility Location Information & Excavation System
NPDES: National Pollutant Discharge Elimination System
NPEDS: National Pollutant Discharge Elimination System
OSHA: Occupational Safety & Health Administration
PAFR: Popular Annual Finance Report
RFP: Request for Proposal
RFI: Request for Information
RFQ: Request for Qualifications
USEPA: United States Environmental Protection Agency
Village of Glenview 2011 Annual Budget 315