Loading...
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 This page intentionally left blank. 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 This page intentionally left blank. 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 El e c t r i c a l E q u i p . & A p p l i a n c e s Te x t i l e P r o d u u c t M i l l s Fu r n i t u r e a n d R e l a t e d P r o d u c t s Un c l a s s i f i e d Pr i n t i n g a n d R e l a t e d S u p p o r t Mi s c e l l a n e o u s M a n u f a c t u r i n g Fo o d Ma c h i n e r y Tr a n s p o r a t i o n a n d W a r e h o u s i n g Ed u c a t i o n a l S e r v i c e s Re a l E s t a t e & R e n t a l & L e a s i n g Fa b r i c a t e d M e t a l P r o d u c t s Ar t s E n t e r t a i n m e n t a n d R e c r e a t i o n Ma n u f a c t u r i n g Ad m i n i s t r a t i o n & S u p e r v i s o r y Co n s t r u c t i o n In f o r m a t i o n Wh o l e s a l e T r a d e Pr o f e s s i o n a l , S c i e n t i f i c & T e c h n i c a l Fi n a n c e a n d I n s u r a n c e Ac c o m o d a t i o n s & F o o d S e r v i c e s Ma n a g e m e n t He a l t h C a r e & S o c i a l A s s i s t a n c e Re t a i l T r a d e *Source: Illinois Department of Employment Security Unemployment Rates* The Village’s most recent unemployment figure indicates a rate of 3.1% below the State of Illinois rate of 5.0% and the National rate of 4.6%. *Source: Illinois Department of Employment Security Village of Glenview 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 Vi l l a g e of Gl e n v i e w 20 1 1 An n u a l Bu d g e t 33 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 Mi l l i o n s 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 Re v e n u e H i g h l i g h t s Village of Glenview 2011 Annual Budget 34 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. Re v e n u e H i g h l i g h t s Village of Glenview 2011 Annual Budget 35 * 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 Re v e n u e H i g h l i g h t s 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. Re v e n u e H i g h l i g h t s 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. Re v e n u e H i g h l i g h t s 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. Re v e n u e H i g h l i g h t s 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 Mi l l i o n s Village of Glenview Total Expenditures and Other Uses All Village Funds (excluding Library Funds) Operations and Maint.Capital Outlay Debt Service Capital Projects Transfers Out Bond Refunding *Note: Excludes depreciation 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 Ex p e n d i t u r e H i g h l i g h t s 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 Ex p e n d i t u r e H i g h l i g h t s 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. Ex p e n d i t u r e H i g h l i g h t s 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 Vi l l a g e of Gl e n v i e w 20 1 1 An n u a l Bu d g e t 43       Ta 4 2011 20 axes  42% Charge Servic 25% Per Contractual 28% 1 Source 011 Uses s for  ces % 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 % es and  mits % ojects  d Charges 5% y    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. Co r p o r a t e F u n d 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 $1,289,052 in 2011. This will require spending of Corporate Fund reserves which will reduce the fund balance as a percentage of total expenditures from a projected 2010 ending 38.8% to a 2011 ending 36.9%. This is within the 30% to 40% range set forth in the Fund Balance Policy of the Corporate Fund. Co r p o r a t e F u n d Village of Glenview 2011 Annual Budget 52 Corporate Fund Revenue Summary 2009 Actual 2010 Adopted Budget 2010 Projected Budget 2011 Adopted Budget % Change Adopted to Adopted% of Total General Sales Tax 11,943,633 12,300,000 12,129,978 12,311,928 0.1%24.0% Property Tax 9,966,422 10,575,000 10,542,615 10,770,000 1.8%21.0% Home Rule Sales Tax 5,920,742 6,250,000 6,154,017 6,246,327 -0.1%12.2% Utility Taxes 5,896,676 6,156,976 6,006,298 6,100,424 -0.9%11.9% Income Tax 3,612,282 3,924,317 3,444,333 3,444,333 -12.2%6.7% Glenbrook Fire Protection District 2,521,786 2,424,000 2,613,963 2,692,382 11.1%5.3% Insurance Reimbursements 1,346,132 1,380,000 1,410,000 1,410,000 2.2%2.8% Building Permits and Related Fees 2,117,121 1,785,778 2,747,830 1,350,000 -24.4%2.6% Make-Whole Revenue 1,119,393 1,120,289 1,155,484 1,190,149 6.2%2.3% Hotel Room Tax 739,542 600,000 700,000 700,000 16.7%1.4% Top 10 Subtotal45,183,728 46,516,360 46,904,518 46,215,542 -0.6%90.2% All Other Corporate Fund Revenues 7,112,505 6,168,897 6,876,680 5,036,585 -18.4%9.8% Total Corporate Fund Revenues52,296,233$ 52,685,257$ 53,781,198$ 51,252,128$ -2.7%100.0% Co r p o r a t e F u n d Village of Glenview 2011 Annual Budget 53 Co r p o r a t e F u n d 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 This page intentionally left blank. Village of Glenview 2011 Annual Budget 57 VILLAGE OF GLENVIEW SPECIAL REVENUEFUNDS Village of Glenview 2011 Annual Budget 58 This page intentionally left blank. 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 Mo t o r F u e l T a x F u n d 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. Re f u s e a n d R e c y c l i n g F u n d 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 Re f u s e a n d R e c y c l i n g F u n d 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 Jo i n t D i s p a t c h F u n d 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 Jo i n t D i s p a t c h F u n d 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 Po l i c e S p e c i a l F u n d 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 Fo r e i g n F i r e F u n d 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. Vi l l a g e P e r m a n e n t F u n d 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 Vi l l a g e P e r m a n e n t F u n d 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. Gl e n R e d e v e l o p m e n t F u n d 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 Gl e n R e d e v e l o p m e n t F u n d 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. Gl e n C a r e t a k e r F u n d 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 Gl e n C a r e t a k e r F u n d 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. Gl e n L a n d S a l e s F u n d 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 Gl e n L a n d S a l e s F u n d 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. Sp e c i a l T a x A l l o c a t i o n F u n d 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 Sp e c i a l T a x A l l o c a t i o n F u n d Village of Glenview 2011 Annual Budget 76 This page intentionally left blank. 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. Gl e n v i e w W a t e r a n d S a n i t a r y F u n d s 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 Gl e n v i e w W a t e r F u n d 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 Gl e n v i e w W a t e r F u n d 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 e n v i e w S a n i t a r y S e w e r F u n d 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 Gl e n v i e w S a n i t a r y S e w e r F u n d 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 Wh o l e s a l e W a t e r F u n d 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 Wh o l e s a l e W a t e r F u n d 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 Co m m u t e r P a r k i n g F u n d 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 Co m m u t e r P a r k i n g F u n d 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. No r t h M a i n e W a t e r a n d S e w e r F u n d 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 No r t h M a i n e W a t e r a n d S e w e r F u n d 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 No r t h M a i n e W a t e r a n d S e w e r F u n d 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. Mu n i c i p a l E q u i p m e n t R e p a i r F u n d 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 Mu n i c i p a l E q u i p m e n t R e p a i r F u n d 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. Ca p i t a l E q u i p m e n t R e p l a c e m e n t F u n d 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 Ca p i t a l E q u i p m e n t R e p l a c e m e n t F u n d 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. In s u r a n c e a n d R i s k F u n d 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 In s u r a n c e a n d R i s k F u n d 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. Fa c i l i t y R e p a i r a n d R e p l a c e m e n t F u n d 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 Fa c i l i t y R e p a i r a n d R e p l a c e m e n t F u n d Village of Glenview 2011 Annual Budget 100 This page intentionally left blank. Village of Glenview 2011 Annual Budget 101 VILLAGE OF GLENVIEW TRUST AND AGENCYFUNDS Village of Glenview 2011 Annual Budget 102 This page intentionally left blank. 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 Tr u s t a n d A g e n c y F u n d s 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 Po l i c e P e n s i o n F u n d 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 Fi r e f i g h t e r s ’ P e n s i o n F u n d 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 Es c r o w D e p o s i t F u n d 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 Sp e c i a l S e r v i c e A r e a B o n d F u n d Village of Glenview 2011 Annual Budget 108 This page intentionally left blank. 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 Ca p i t a l P r o j e c t s F u n d 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 Th e G l e n C a p i t a l P r o j e c t s F u n d 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 20 0 6 A P r o j e c t F u n d Village of Glenview 2011 Annual Budget 114 This page intentionally left blank. 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. De b t S e r v i c e F u n d s 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 CP B S 2 0 0 4 B o n d F u n d 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 20 0 0 G O B o n d F u n d 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 20 0 6 B o n d F u n d Village of Glenview 2011 Annual Budget 120 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$339 FY 2010 Summary of Revenues, Expenditures and Fund Balance 20 0 9 E D e b t S e r v i c e F u n d Village of Glenview 2011 Annual Budget 121 VILLAGE OF GLENVIEW DEPARTMENT SUMMARIES Village of Glenview 2011 Annual Budget 122 Department Operating Summary FY 2009 FY 2011 Actual Original Revised Projected Budget Budgeted Expenditures Operating Expenditures Personnel 38,227,55039,686,44339,371,68939,262,63740,357,254 Contractual 26,615,54027,899,84227,633,86327,356,59429,184,427 Commodities 3,130,6254,736,0445,677,8764,928,7484,252,285 Other Charges 1,156,6132,778,8363,899,1372,652,3602,158,726 Capital Outlay 4,513,0884,277,5124,238,3083,118,6883,887,303 Total Operating Expenditures 73,643,41779,378,67780,820,87177,319,02779,839,995 Other Expenditures Interfund Charges 4,560,5574,881,4094,851,4095,056,8264,415,440 Capital Projects 9,324,780 29,123,835 30,901,666 26,764,461 18,434,721 Special Service Areas - - - - - Transfer Out 8,036,22612,299,19413,302,9289,184,8106,823,785 Depreciation 1,676,798 - - - - Total Other Expenditures 23,598,36146,304,43849,056,00441,006,09729,673,946 Total Expenditures 97,241,777$ 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 Op e r a t i n g S u m m a r y 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 Op e r a t i n g S u m m a r y 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 Vi l l a g e B o a r d o f T r u s t e e s 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. Vi l l a g e B o a r d o f T r u s t e e s 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. Vi l l a g e B o a r d o f T r u s t e e s 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. Vi l l a g e B o a r d o f T r u s t e e s Village of Glenview 2011 Annual Budget 129 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 $100,000 for general programming. The Capital Outlay cost category includes appropriations for a purchase at Depot Square, if necessary. Vi l l a g e B o a r d o f T r u s t e e s Village of Glenview 2011 Annual Budget 130 General Government The department General Government was established in the 2011 Budget. General Government had previously been a division of the Administrative Services Department. The purpose of General Government is toaccount for general expenses such as transfers from the Corporate Fund, including transfer to the Joint Dispatch Fund, Capital Projects Fund and Debt Funds. The department also accounts for commodities used by all Village Hall staff, such as office supplies and postage. During 2010, the Recycler positions were contractedthrough Glenkirk. FY 2009 FY 2011 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - 305,00066,11715,000369,324 Contractual 1,325,2801,230,2001,228,6081,360,5361,387,502 Commodities 38,25841,30042,89241,30041,950 Other Charges 5365,0001,055,715365,000365,000 Capital Outlay - - - - - Total Operating Expenditures 1,363,5421,941,5002,393,3321,781,8362,163,776 Other Expenditures Interfund Charges 9,726239,578234,213234,2135,684 Capital Projects - - - - - Special Service Areas - - - - - Transfer Out 3,055,6225,271,0846,274,8186,324,8184,628,300 Total Other Expenditures 3,065,3485,510,6626,509,0316,559,0314,633,984 Total Expenditures 4,428,891$ 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 Ge n e r a l G o v e r n m e n t 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. Ge n e r a l G o v e r n m e n t 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 Vi l l a g e M a n a g e r ’ s O f f i c e 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. Vi l l a g e M a n a g e r ’ s O f f i c e 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. Vi l l a g e M a n a g e r ’ s O f f i c e Village of Glenview 2011 Annual Budget 136 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 Vi l l a g e M a n a g e r ’ s O f f i c e 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. Vi l l a g e M a n a g e r ’ s O f f i c e 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 $263,815. In an effort to contain costs the staffing levels for this division were reduced in the 2011 budget and replaced with funding for contractual services. Vi l l a g e M a n a g e r ’ s O f f i c e Village of Glenview 2011 Annual Budget 139 FY 2009 FY 2011 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 196,429194,321194,321194,32147,947 Contractual 66,628108,134155,92959,573213,458 Commodities 1,5933,2503,2503,2502,410 Other Charges 1,354600600600 0 Capital Outlay - - - - - Total Operating Expenditures 266,003306,305354,100257,744263,815 Total Expenditures 266,003$ 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 Vi l l a g e M a n a g e r ’ s O f f i c e 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. Vi l l a g e M a n a g e r ’ s O f f i c e 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. Vi l l a g e M a n a g e r ’ s O f f i c e 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. Vi l l a g e M a n a g e r ’ s O f f i c e 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 Vi l l a g e M a n a g e r ’ s O f f i c e 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 Vi l l a g e M a n a g e r ’ s O f f i c e 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 Vi l l a g e M a n a g e r ’ s O f f i c e 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 $420,768. The Village currently has four bargaining units, therefore the costs associated with negotiations and contract disputes are charged appropriately to the Corporate Fund, Joint Dispatch Fund, Glenview Water Fund, North Maine Fund, and Glenview Sewer Fund. There are also legal costs associated with the tax increment finance fund and charges are applied to the Glen Redevelopment Fundappropriately. Vi l l a g e M a n a g e r ’ s O f f i c e Village of Glenview 2011 Annual Budget 147 FY 2009 FY 2011 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual 474,423450,306492,306507,306420,768 Commodities 189 - - - - Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures 474,612450,306492,306507,306420,768 Total Expenditures 474,612$ 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 Vi l l a g e M a n a g e r ’ s O f f i c e 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 Vi l l a g e M a n a g e r ’ s O f f i c e 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 $2,375,371. The 2011 Budget integrates a direct charge method to all appropriate funds. As a result, the Joint Dispatch Division is no longer the only division budgeted within the Joint Dispatch Fund. This new methodology explains why there are no longer interfund charges within the Joint Dispatch Division budget; they have been moved to the Information Technology Subdivision in Administrative Services, but still within the Joint Dispatch Fund. Personnel costs are the driver of this budget. In response to the escalating costs of personnel, the division is currently exploring ways to manage required staffing levels with part time staff. The Joint Dispatch Division are membersof the Fraternal Order of Police. Vi l l a g e M a n a g e r ’ s O f f i c e Village of Glenview 2011 Annual Budget 150 FY 2009 FY 2011 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 1,781,3382,050,7022,075,7022,208,7152,237,547 Contractual 31,279141,411138,41199,493111,920 Commodities 60,39917,650 16,650 16,650 4,749 Other Charges 7,93532,92537,02620,60121,155 Capital Outlay 249,908 - - 2,775 - Total Operating Expenditures 2,130,8582,242,6882,267,7892,348,2342,375,371 Other Expenditures Interfund Charges 117,39081,91681,81533,665 - Total Other Expenditures 117,39081,91681,81533,665 - Total Expenditures 2,248,247$ 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 Vi l l a g e M a n a g e r ’ s O f f i c e Village of Glenview 2011 Annual Budget 151 This page intentionally left blank. 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 Ad m i n i s t r a t i v e S e r v i c e s 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. Ad m i n i s t r a t i v e S e r v i c e s 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 Ad m i n i s t r a t i v e S e r v i c e s 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. Ad m i n i s t r a t i v e S e r v i c e s 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 Ad m i n i s t r a t i v e S e r v i c e s 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 Ad m i n i s t r a t i v e S e r v i c e s 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. Ad m i n i s t r a t i v e S e r v i c e s 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. Ad m i n i s t r a t i v e S e r v i c e s 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 Ad m i n i s t r a t i v e S e r v i c e s 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 m i n i s t r a t i v e S e r v i c e s 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 Ad m i n i s t r a t i v e S e r v i c e s 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 $961,642 andillustrates how much of the division is directly charged to the Glenview Water and North Maine Funds for utility billingand customer service support. In 2010 a Customer Service Representative was moved to the Resolution Center from Capital Projects. Ad m i n i s t r a t i v e S e r v i c e s Village of Glenview 2011 Annual Budget 165 FY 2009 FY 2011 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 484,820349,475368,916408,280727,611 Contractual 1,385 - - - 234,031 Commodities - - - - - Other Charges 297 - - - - Capital Outlay - - - - - Total Operating Expenditures 486,503349,475368,916408,280961,642 Other Expenditures Interfund Charges - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 486,503$ 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 Ad m i n i s t r a t i v e S e r v i c e s 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 Pu b l i c W o r k s 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 Pu b l i c W o r k s 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% Pu b l i c W o r k s 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 Pu b l i c W o r k s Village of Glenview 2011 Annual Budget 170 2011 Appropriation by Category The 2011 Street and Forestry budget is $7,269,466, of which 51% is personnel. This program includes personnel costs for snow removal. Pu b l i c W o r k s Village of Glenview 2011 Annual Budget 171 FY 2009 FY 2011 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 3,647,829 3,640,797 3,558,758 3,565,889 3,714,262 Contractual 1,536,047 1,532,473 1,483,825 1,537,211 1,785,493 Commodities 870,326 1,061,224 1,035,564 955,650 973,732 Other Charges (13,239) 11,430 36,398 (16,712) 10,480 Capital Outlay 110,819 193,500 178,500 178,500 204,000 Total Operating Expenditures 6,151,782 6,439,424 6,293,045 6,220,538 6,687,967 Other Expenditures Interfund Charges 824,361 847,258 841,137 996,923 847,042 Capital Projects - - - - - Special Service Areas - - - - - Transfer Out 48,000 48,000 48,000 48,000 16,000 Total Other Expenditures 872,361 895,258 889,137 1,044,923 863,042 Sub Total 7,024,143 7,334,682 7,182,182 7,265,461 7,551,009 Total Expenditures 7,024,143$ 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 Pu b l i c W o r k s 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. Pu b l i c W o r k s 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 Pu b l i c W o r k s 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 Pu b l i c W o r k s 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. Pu b l i c W o r k s 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 Pu b l i c W o r k s 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 $939,985. Pu b l i c W o r k s Village of Glenview 2011 Annual Budget 178 FY 2009 FY 2011 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 87,685 109,674 109,674 106,074 104,865 Contractual 938,409 1,218,806 988,514 835,926 746,642 Commodities 81,532 122,179 122,179 42,710 55,879 Other Charges - - 230,317 - - Capital Outlay 200,410 8,750 8,750 19,750 8,750 Total Operating Expenditures 1,308,036 1,459,409 1,459,434 1,004,460 916,136 Other Expenditures Interfund Charges 228,204 366,308 366,283 292,507 23,849 Transfer Out 2,000 2,000 2,000 2,000 - Total Other Expenditures 230,204 368,308 368,283 294,507 23,849 Total Expenditures 1,538,240$ 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 Pu b l i c W o r k s 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 $720,000. The primary expense for this program is the fee charged by the Solid Waste Agency of Northern Cook County (SWANCC). The fee is for the use of the SWANCC transfer station which is located in Glenview. Pu b l i c W o r k s Village of Glenview 2011 Annual Budget 180 FY 2009 FY 2011 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual 679,075 706,027 709,527 690,488 704,000 Commodities 5,948 33,000 1,013,400 999,392 16,000 Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures 685,023 739,027 1,722,927 1,689,880 720,000 Other Expenditures Transfer Out 150,000 - - - - Total Other Expenditures 150,000 - - - - Total Expenditures 835,023$ 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 Pu b l i c W o r k s Village of Glenview 2011 Annual Budget 181 This page intentionally left blank. 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 Po l i c e 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 $516,741 due to a methodology change which charges departments as a percentage of claim history and budgeting workers compensationclaims per the actuarial study. Through the 2011 Budget process, two Public Safety Assistant positions were eliminated; one Public Service Officer was moved to Development; .50 Public Safety Assistant was moved to the Resolution Center; one Public Services Officer position was eliminated through attrition; the Support Services Supervisor position was eliminated and the Safety Support Services Supervisor position was created. Po l i c e Village of Glenview 2011 Annual Budget 185 This page intentionally left blank. Village of Glenview 2011 Annual Budget 186 Fire Department Summary FY 2009 FY 2011 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 11,745,33712,326,82912,344,74012,492,34112,586,539 Contractual 131,053178,240211,740174,359180,757 Commodities 213,135240,336230,336270,336212,056 Other Charges 38,87969,13069,13068,63059,505 Capital Outlay 12 - - - - Total Operating Expenditures 12,128,41612,814,53512,855,94613,005,66613,038,857 Other Expenditures Interfund Charges 542,934550,411542,067661,067720,179 Capital Projects - - - - - Special Service Areas - - - - - Transfer Out - - - - - Total Other Expenditures 542,934550,411542,067661,067720,179 Total Expenditures 12,671,349$ 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 Fi r e 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% Fi r e 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 $720,179 due to a methodology change which charges departments as a percentage of claim history and budgeting workers compensation claims per the actuarial study. Three firefighter positions were eliminated in the 2011 budget process through attrition. Fi r e Village of Glenview 2011 Annual Budget 190 DevelopmentDepartment Summary Director’s Office, Planning and Zoning and Inspectional Services FY 2009 FY 2011 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 2,435,5892,377,9452,268,9452,223,1762,464,108 Contractual 201,308309,306226,749264,131245,653 Commodities 7,29717,28017,2806,1007,675 Other Charges 37,40260,40560,40557,12057,195 Capital Outlay - - - - - Total Operating Expenditures 2,681,5962,764,9362,573,3782,550,5272,774,631 Other Expenditures Interfund Charges 52,64540,10639,71339,71351,769 Capital Projects - - - - - Special Service Areas - - - - - Transfer Out - - - - - Total Other Expenditures 52,64540,10639,71339,71351,769 Total Expenditures 2,734,241$ 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 De v e l o p m e n t Village of Glenview 2011 Annual Budget 192 2011 Appropriations by Category The Director’s Office 2011 budget is $800,220, of which $586,642 is personnel. Contractual services include the consolidated services contract provided by Baxter and Woodman. Services provided under the contract include building inspection, plan review, private construction inspections and court ordered clean up. An Administrative Assistant was moved from Policeto the Development Director’s Office. De v e l o p m e n t Village of Glenview 2011 Annual Budget 193 FY 2009 FY 2011 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 406,6622,377,9452,268,9452,223,176586,642 Contractual 24,350309,306226,749264,131195,378 Commodities 2,64917,28017,2806,1005,700 Other Charges 3,98060,40560,40557,12012,500 Capital Outlay - - - - - Total Operating Expenditures 437,6422,764,9362,573,3782,550,527800,220 Other Expenditures Interfund Charges 27,92340,10639,71339,713 0 Total Other Expenditures 27,92340,10639,71339,713 0 Total Expenditures 465,565$ 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 De v e l o p m e n t 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 $32,260. During the 2009 budget process the divisions were recorded as separate cost centers. During the 2010 budget process the divisions were collapsed into one cost center. In 2011, these costs centers were recorded as three divisions: Administration, Planning and Zoning, and Inspectional Services. The intent is to continue to report in this format. De v e l o p m e n t Village of Glenview 2011 Annual Budget 195 FY 2009 FY 2011 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 547,319 - - - 656,280 Contractual 57,005 - - - 40,945 Commodities 87 - - - - Other Charges 27,133 - - - 35,260 Capital Outlay - - - - - Total Operating Expenditures 631,544 - - - 732,485 Total Other Expenditures -$ -$ -$ -$ -$ 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 De v e l o p m e n t Village of Glenview 2011 Annual Budget 196 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 De v e l o p m e n t Village of Glenview 2011 Annual Budget 197 2011 Appropriations by Category The Inspectional Services 2011 budget is $1,293,695, of which $1,221,186 is personnel. The interfund charges are charges for the repair and maintenance of the inspectional services fleet. An Inspector position was eliminated through attrition and was later included in the consolidated contract with Baxter and Woodman. During the 2010 budget process the divisions were collapsed into one cost center. In 2011, these costs centers were recorded as three divisions: Administration, Planning and Zoning, and Inspectional Services. The intent is to continue to report in this format. De v e l o p m e n t Village of Glenview 2011 Annual Budget 198 FY 2009 FY 2011 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 1,481,608 - - - 1,221,186 Contractual 119,952 - - - 9,330 Commodities 4,561 - - - 1,975 Other Charges 6,289 - - - 9,435 Capital Outlay - - - - - Total Operating Expenditures 1,612,410 - - - 1,241,926 Other Expenditures Interfund Charges 24,722 - - - 51,769 Total Other Expenditures 24,722 - - - 51,769 Total Expenditures 1,637,132$ -$ -$ -$ 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 De v e l o p m e n t Village of Glenview 2011 Annual Budget 199 This page intentionally left blank. 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 Ca p i t a l P r o j e c t s Village of Glenview 2011 Annual Budget 202 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 Ca p i t a l P r o j e c t s 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. Ca p i t a l P r o j e c t s Village of Glenview 2011 Annual Budget 204 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 Ca p i t a l P r o j e c t s Village of Glenview 2011 Annual Budget 205 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. Ca p i t a l P r o j e c t s Village of Glenview 2011 Annual Budget 206 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 Ca p i t a l P r o j e c t s 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 Ca p i t a l P r o j e c t s 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 $882,000. This transfer is intended to repay the Water Fund for overpayment when the fund was originally established. Currently there is no internal service charge for FRRF, even though it is classified as an Internal Service Fund. FRRF was established as an internal service fund to account for capital improvements made to village facilities. Facility capital expenditures are considered to be significant and non-routine in regards to construction and on-going operating costs. Currently, there is no long term funding source or “charge for service” for FRRF, existing reserves support the fund. When an internal service charge for FRRF is established, capital improvements of Village facilities will have a significant impact on the operating budget. Anytime a new facility is being considered for construction the ongoing operating costs need to be considered. Ca p i t a l P r o j e c t s Village of Glenview 2011 Annual Budget 209 FY 2009 FY 2011 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 337,020379,773385,520403,470409,005 Contractual 653,087682,071682,071697,879716,018 Commodities 689,9961,120,4791,120,479843,367816,050 Other Charges 1,4053,2003,2002,5003,200 Capital Outlay 2,394,677 2,138,000 2,138,000 981,000 1,698,000 Total Operating Expenditures 4,076,1844,323,5234,329,2702,928,2163,642,273 Other Expenditures Interfund Charges 7,4198,3098,3098,3098,440 Transfer Out - - - - 882,000 Depreciation 43,744 - - - - Total Other Expenditures 51,1638,3098,3098,309890,440 Total Expenditures 4,127,347$ 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 Ca p i t a l P r o j e c t s Village of Glenview 2011 Annual Budget 210 This page intentionally left blank. 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. Ca p i t a l S p e n d i n g 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 Ca p i t a l S p e n d i n g 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. Ca p i t a l S p e n d i n g 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. Ca p i t a l S p e n d i n g 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. Ca p i t a l S p e n d i n g 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) Ca p i t a l S p e n d i n g 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. Ca p i t a l S p e n d i n g 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 Ca p i t a l S p e n d i n g 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 Ca p i t a l S p e n d i n g 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. Ca p i t a l S p e n d i n g 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. Ca p i t a l S p e n d i n g 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 $5,000 This is a vacant house original to the GNAS formerly being used for temporary housing. General maintenance projects only proposed. Ca p i t a l S p e n d i n g Village of Glenview 2011 Annual Budget 224 CORE INFRASTRUCTURE 2011 2012 2013 2014 2015TOTALDesign Roadway Design (Pavement Testing, IMS, Surveying)104,720 - - - - 104,720 SWUF Implementation Plan 100,000 - - - - 100,000 Road Design Phase I-III (B&W)177,900 - - - - 177,900 Form-based Code Design(B&W)50,000 - - - - 50,000 Bridge and Retaining Wall Inspection and Assessment 12,180 - - - - 12,180 Natural Resource Project Design 25,000 - - - - 25,000 Chestnut/Waukegan Phase II Design(B&W)125,945 - - - - 125,945 Chestnut/Waukegan ROW 159,000 - - - - 159,000 Karen/Covert Design & SSA Admin(B&W)13,000 - - - - 13,000 IMS Update 135,000 - - - - 135,000 Techny Trail Segment IV - Phase I Design(B&W)35,000 - - - - 35,000 Design Subtotal 937,745 710,600 334,700 325,300 324,500 2,632,845$ 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 This page intentionally left blank. 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 De b t M a n a g e m e n t 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 De b t M a n a g e m e n t 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 De b t M a n a g e m e n t 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. De b t M a n a g e m e n t 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 De b t M a n a g e m e n t 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 De b t M a n a g e m e n t 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 De b t M a n a g e m e n t 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 De b t M a n a g e m e n t 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. De b t M a n a g e m e n t 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 De b t M a n a g e m e n t 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 De b t M a n a g e m e n t 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 De b t M a n a g e m e n t 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 De b t M a n a g e m e n t 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 De b t M a n a g e m e n t 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 De b t M a n a g e m e n t 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 De b t M a n a g e m e n t 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. De b t M a n a g e m e n t 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 De b t M a n a g e m e n t 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 De b t M a n a g e m e n t Village of Glenview 2011 Annual Budget 247 VILLAGE OF GLENVIEW COMPONENT UNIT Village of Glenview 2011 Annual Budget 248 This page intentionally left blank. 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 This page intentionally left blank. 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 This page intentionally left blank. 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 This page intentionally left blank. Village of Glenview 2011 Annual Budget 261 VILLAGE OF GLENVIEW BUSINESS PLAN Village of Glenview 2011 Annual Budget 262 This page intentionally left blank. Village of Glenview 2011 Annual Budget 263   Guide  technol suppor  Deplo  Conti stream and u view  Q4 20  Upda  Deplo  Public  Enhan  Upgra  Conti Work   Contin efficien  Conti utility  Devel  Comp Repla  Refine practi Servic  Devel throu  Mana budge       Ach the analys logy asset rt Village  oy MUNIS  inue expand mlining tim use of electr and cash re 011  ate technolo oy MUNIS  c launch fo nced New W ade Village inue expand ks, Develop ue improv nt service  inue stream y billing, pa lop multi‐y plete Insura acement Fun e the Specia ices; compl ce Area pro lop multi‐y ugh increase age employ et planning 2011 hieved  sis, design ts leverag operation modules fo ding Enterp me entry and ronic forms, eporting, pr ogy strategi modules fo r Resolutio World Reco e phone sys ding Resolu ment, and C ving oper delivery,  mlining finan ayroll recon year operati ance/Risk F nd section  al Service A ete Cook C ojects. Q4 20 year health i ed employe ee compen g.  Ongoing  1 Board  through n and imp ging projec ns and exc or work ord prise Resou d staff sche , applicant  reventive m ic plan.  Q1  or dashboar n Center. Q ords Manag stem. Q4 20 ution Cente Capital Pro rating bud fiscal resp ncial opera nciliation, e ing and cap und, prope of Financia Area policy  County filing 010    insurance s ee “consum sation and     of Trus h theVi   plementat cts across  cellent cus ders, fleet, f urce System duling, exp tracking, u maintenance 2011  rds, purcha Q2 2011  gement Sys 11  er duties to  ojects. Ongo dget, finan ponsibility ations, inclu tc. Q3 2010 pital budget erty tax, deb al Policy Ma to address  g and tax le strategy tha merism” and benefits to  stee Go illage M tion of inf  multiple  stomer ser acilities.  Q m implemen panding ele utility billin e for work  asing.  Q1 20 stem. Q2 20 broaden cu oing  ncial prac y, and tra uding such  0‐Q4 2011  t.  Q4 2010 bt managem anual and p  financing a evy process at facilitates d wellness i integrate w oal   Manage formation departme rvice.  Q4 2010  ntation, incl ectronic pay g upgrade, orders, SCA 011   011  ustomer ser ctices to pr ansparenc things as d ment, and F publish. Q4 and admini ses for all cu s greater co initiatives.  with multi‐y r   n and  ents to  luding  yment servi  Dispatch w ADA. Q4 2 rvice for Pu romote  cy.  daily deposi Facilities  4 2010  istrative  urrent Spec ost containm Q4 2010  year operat   ices  web  010‐ ublic  its,  cial  ment  ting  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 This page intentionally left blank. 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 This page intentionally left blank. Village of Glenview 2011 Annual Budget 287 VILLAGE OF GLENVIEW PERSONNEL BUDGET Village of Glenview 2011 Annual Budget 288 This page intentionally left blank. 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 This page intentionally left blank. 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. Village of Glenview 2011 Annual Budget 308 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. Village of Glenview 2011 Annual Budget 309 I INFLATION: A substantial rise in the general level of prices related to an increase in the volume of money, resulting in the loss of value of currency. INFRASTRUCTURE: Public domain fixed assets including: roads, bridges, curbs, gutters, sidewalks, drainage systems, lighting systems and other items that have value only to the Village. INTERFUND TRANSFERS: Legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended. INTERGOVERNMENTAL REVENUE: Revenue received from or through the Federal, State or County Government. INTERNAL SERVICE FUND: A fund used to account for the financing of goods or services provided by one department or agency to other departments or agencies. INVENTORY: A detailed listing of property currently held by the government. L LEVY: To impose or collect taxes, special assessments, or service charges for the support of Village activities. LIABILITIES: Debt or other obligations arising in the past, which must be liquidated, renewed or refunded at some future date. LINE ITEM BUDGET: A budget that allocates funds to specific cost centers, accounts or objects, (e.g., salaries and office supplies.) LIQUIDATION: To convert assets into cash. LONG-TERM DEBT: Bonded debt and other long-term obligation, such as benefit accruals, due beyond one year. M MANDATE: A requirement from a higher level of government that a lower level of government perform a task in a particular way or by a particular standard. MILL: A taxation unit equal to one dollar of tax obligations for every $1,000 of assessed valuation of property. MILLAGE: The tax rate on real property based on $1.00 per $1,000 of assessed property value. Village of Glenview 2011 Annual Budget 310 M – Continued MISCELLANEOUS REVENUE: Those revenues that are small in value and not individually categorized. MISSION STATEMENT: The statement that identifies the particular purpose and function of a department. MODIFIED ACCRUAL BASIS OF ACCOUNTING: Basis of accounting in which (a) revenues are recognized in the accounting period in which they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for un-matured interest on general long-term debt and certain similar accrued obligations, which is recognized when due. MUNICIPAL CODE: A collection of laws, rules and regulations that apply to the Village and its Citizens. O OBJECT CLASSIFICATION: A means of identifying and analyzing the obligations incurred by the Village in terms of the nature of the goods or services purchased (e.g. personnel compensations, commodities, capital outlays, contractual services and personnel benefits), regardless of the agency involved or purpose of the programs for which they are used. OBJECTIVE: Something to be accomplished in specific, well-defined and measurable terms and that is achievable within a specific time frame. OPERATING BUDGET: A financial plan that pertains to daily operations that provides basic governmental services. The operating budget contains appropriations for such expenditures as personnel, supplies, utilities, materials, travel and fuel. The operating budget presents proposed expenditures for the fiscal year and estimates the revenues to fund them. OPERATING EXPENSES: Fund expenses that are ordinary, recurring in nature and directly related to the fund’s primary service activities. OPERATING REVENUES: Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings and grant revenues. Operating revenues are used to pay for day-to-day services. OPERATING TRANSFER IN/OUT: A planned transfer of monies from one fund to another to assist in financing the operations of the recipient fund. ORDINANCE: A formal, legislative enactment by the Village that carries the full force and effect of the law, within corporate boundaries of the Village, unless in conflict with any higher form of law such as state or federal. OUTLAYS: Checks issued, interest accrued on public debt or other payments made, offset by refunds and reimbursements. Village of Glenview 2011 Annual Budget 311 P PER CAPITA: A measurement of the proportion of some statistic to an individual resident determined by dividing the statistic by the current population. PERSONNEL COSTS: Costs of wages, salaries, retirement, and other fringe benefits for Village employees; one of the five major expense categories defined in the financial plans. PERFORMANCE INDICATORS: Specific quantitative and qualitative measures of work performed as an objective of the department. PERFORMANCE MEASURE: A measure that is established to evaluate the effectiveness and efficiency of specific service. POLICY BUDGET: The Village of Glenview’s process is to present the recommendations for the annual work program of services provided to the citizens, the annual budget, and the long-range financial plan. PRODUCTIVITY: A measure of the increase of service output of Village programs compared to the per unit of resource input invested. PROPERTY TAX LEVY: A tax based on the assessed value of a property. Tax liability falls on the owner of record as of the appraisal date. PROPERTY TAXES: Used to describe all revenues received in a period from property taxes, both current and delinquent, including all related penalties and interest. Property taxes are levied on both real and personal property according to the property’s valuation and tax rate. PROPRIETARY FUNDS: Activities found in this category are many times seen in the private sector and are operated in a manner similar to their counterparts in the commercial world; the focus of these funds is on the measurement of net income, composed of two fund types: enterprise funds and internal service funds. PURCHASE OF SERVICE AGREEMENT (PSA): Agreement which outline the terms of contracts in which the Village enters into with outside agencies to provide services that the Village does not currently offer. PURCHASE ORDER: A written legal document stating or confirming an offer to buy goods or services, which upon acceptance by a vendor becomes a contract. Its main function is to expedite and control buying by the Village. Q QUALITY: Doing the right things right the first time, continuous improvement, meeting or exceeding customer expectations. QUARTERLY FINANCIAL REPORTING: A periodic outline aimed at communicating the Village’s fiscal condition to stakeholders’ (Council, staff, residents) to serve as an update of important components of the annual budget. Village of Glenview 2011 Annual Budget 312 R RESERVE: (1) An account used to earmark a portion of a fund balance to indicate that it is not appropriate for expenditure and; (2) an account used to earmark a portion of fund equity as legally segregated for a specific future use. RESERVE FUND BALANCE: Reported to denote portions of fund balance that are either legally restricted to a specific future use or not available for appropriation or expenditure. RESOLUTION: A legislative act by the Village with less legal formality than an ordinance. RESTITUTION: Revenues collected in payment for damage to Village property. RETAINED EARNINGS: An equity account reflecting the accumulated earnings of an Enterprise Fund. REVENUES: Money received into a fund from outside the fund that, together with fund balances, provide the financial resources for a given fiscal year. REVENUE BONDS: Bonds in which principal and interest are paid exclusively from enterprise fund earnings. REVISED BUDGET: The adopted budget as formally adjusted by the Village Board. S SALES TAX: Tax imposed on taxable sales of all final goods. SPECIAL ASSESSMENT: A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. SPECIAL ASSESSMENT FUNDS: A fund used to account for the financing of public improvements or services deemed to benefit the properties against which special assessments are levied. SPECIAL REVENUE FUNDS: Funds used to account for the proceeds from specific revenue sources (other than trusts or major capital projects) that are legally restricted to expenditures for specific purposes. STRATEGIC PLAN: A blueprint of ideas intended to serve as a tool for the implementation of a Comprehensive Plan. T TAX LEVY: The total amount to be raised by general property taxes for a purpose specified in the Tax Levy Ordinance. Village of Glenview 2011 Annual Budget 313 T – Continued TAXES: Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against particular persons or property for current or permanent benefit, such as special assessments. TRIAL BALANCE: A list of the balances by account in a ledger kept by double entry with the debit and credit balances shown in separate columns. If the totals of the debit and credit columns are equal or their net balance agrees with a control account, the ledger from which uses total expenditures and transfers to other funds that decreases net financial resources. U UNRESERVED FUND BALANCE: Represents assets that are not considered “expandable available financial resources.” Examples of this category include advances to other funds and non-current loans receivable. USER CHARGES: The payment of a fee for direct receipt of public service by the party benefiting from the service. V VARIABLE RATE: A rate of interest subject to adjustment. Village of Glenview 2011 Annual Budget 314 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