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Home My Public Portal About2012 Adopted Budget2012 Adopted Annual Budget Todd Hileman Village Manager Fiscal Year 2012 Adopted Annual Budget Presented to: Village Board of Trustees Kerry Cummings, President Francis “Pat” Cuisinier Paul Detlefs Deborah Karton Michael Jenny Philip O’C. White Scott R. Britton Prepared and Presented by: Todd Hileman Village Manager Don Owen Deputy Village Manager Amy Ahner Administrative Services Director Joe Kenney Capital Projects and Inspectional Services Director Mary Bak Planning and Economic Development Director Wayne Globerger Fire Chief William Fitzpatrick Police Chief Jerry Burke Public Works Director and The Staff of the Village of Glenview Village of Glenview Profile The Village of Glenview was incorporated on June 20, 1899 with an estimated population of 351. Today, the Village covers 13.83 square miles and has a population of approximately 44,692 residents. Located in Cook County, the Village has many fine amenities including great public services, excellent schools, many parks, playgrounds, and open space covering more than 700 acres, numerous options for shopping and dining and access to transportation options. These amenities have made Glenview a vibrant and thriving community and one of Chicago’s premier suburbs. Located between the Tri-State Tollway and the Eden Expressway the Village extends from Willow Road on the north to Golf Road on the south, Chicago and Northwestern RR on the east and to the western edge of the Cook County Forest Preserve along River Road (Route 45). The Village is located 22 miles northwest of the City of Chicago’s downtown. To reach downtown Chicago it takes approximately 30 minutes by vehicle and 45 minutes via rail. O’Hare International Airport is 12 miles from Glenview. Glenview is an affluent community and is home to successful and well-educated professionals. It also serves as the home to such corporations as Kraft Foods, Aon and Abt Electronics. Between the late 1990s and early 2000s, the Village took on a major challenge when it redeveloped the former Glenview Naval Air Station, closed by the Pentagon in 1995. This site known as “The Glen” is now a 1,121 acre mixed use district of residential, retail, office, light industrial, sport and entertainment uses. Glenview operates under a council-manager form of government and is a home rule municipality operating under the 1970 Constitution and statutes of the State of Illinois. The Village President and six Trustees are elected at-large. Trustees are elected to overlapping four year terms and there are no term limits. Village elections are held every two years in April. The Village Board appoints members of various Village Commissions responsible for overseeing and regulating different aspects of the Village. The Board of Trustees meets twice a month to determine policy initiatives. The President, with the Trustees, appoints the Village Manager, responsible for implementing Board policies and handling day-to-day operations, including overseeing a staff of approximately 269 full time employees in seven municipal departments; Administrative Services, Capital Projects and Inspectional Services, Planning and Economic Development, Fire, Village Manager's Office, Police, and Public Works. Village of Glenview 2012 Annual Budget 1 Table of Contents Village of Glenview Profile ………………………………………………………..……………………....1 GFOA 2010 Award ………………………………………………………………………………………...5 Letter of Transmittal ...………………………………………………………………………………….8-11 Introduction and Overview How to Use this Document ………………………………………………………...……………….....13-14 Village History ………………………………………………………………………………….……..15-16 Village Demographics ……………………………………………………………………………...…17-22 Budget Process Overview...………………………………………………………………………….……23 Organization Chart ……………………………………………………………………………………..…24 Budget Calendar …………………………………………………………………………………………..25 Basis of Budgeting ……………………………………………………………………..……………...26-29 Budget and Financial Policies.…………………………………………………………………….…..30-33 Business Plans and Performance Measures Business Plans and Performance Measures……………………………………………………………….35 Administrative Goals…………………………………………………………………………………..36-39 Department Business Plans………………………………………………………………………….…40-56 Performance Measures……………..…………………………………………………………………..57-62 Summary by Fund Village of Glenview Fund Structure ………………………...……………………………………………65 Village of Glenview Fund Structure After GASB 54……………………………………………………..66 Revenue Highlights …………………………………………………………………………………...67-72 Expenditure Highlights ………………………………………………………….……………….……73-76 All Funds Summary ………..……………………………………………………………………….….…77 2012 Village Sources and Uses ……………………………………………………………………….….78 2012 Fund Balance Statements ………...……………………………………………………………...79-82 Corporate Fund Corporate Fund Summary …………………………………………………………………………......86-92 Special Revenue Funds Refuse and Recycling Fund …………………………………………………………………………...95-96 Joint Dispatch Fund…………………………………………………………………………………....97-98 Police Special Fund …………………………………………………………………………………….....99 Foreign Fire Fund ……………………………………………………………………………………..…100 Village of Glenview 2012 Annual Budget 2 Glen Redevelopment Fund (TIF) …………………………………………………………………...101-102 Glen Caretaker Fund (TIF) …………………………………………………………………………103-104 2009E Debt Service Fund …………………………………………………………………………..105-106 Special Tax Allocation Fund (TIF)………………………………………………………………….107-108 Glen Land Sales Fund (TIF) …………………………………………………………………………….109 Enterprise Funds Enterprise Funds Overview ……………………………………………………………………………...111 Glenview Water and Sanitary Sewer Funds Overview ……………………………………………….…112 Glenview Water Fund ………………………………………………………………………………113-115 Glenview Sanitary Fund ……………………………………………………………………………116-118 Wholesale Water Fund ……………………………………………………………………………..119-120 Commuter Parking Fund ……………………………………………………………………………121-122 North Maine Water and Sewer Fund ……………………………………………………………….123-126 Internal Service Funds Municipal Equipment Repair Fund ………………………………………………………………...129-130 Capital Equipment Replacement Fund ……………………………………………………………..131-132 Insurance and Risk Fund……………………………………………………………………………133-134 Facilities Repair and Replacement Fund …………………………………………………………...135-136 Trust and Agency Funds Trust and Agency Fund Overview ………………………………………………………………………139 Police Pension Fund ……………………………………………………………………………………..140 Firefighters’ Pension Fund ………………………………………………………………………………141 Escrow Deposit Fund ……………………………………………………………………………………142 Special Service Area Bond Fund ………………………………………………………………………..143 Capital Project Funds Capital Projects Funds Overview ………………………………………………………………………..145 Capital Projects Fund ……………………………………………………………………………………146 2006A Project Fund ……….…………………………………………………………………………….147 Glen Capital Projects Fund ……………………………………………………………………………...148 Village Permanent Fund …………………………………………………………………………………149 Motor Fuel Tax Fund ………………………………………….………………………………………...150 Debt Funds CPBS 04 Fund …………………………………………………………………………………………...153 Village of Glenview 2012 Annual Budget 3 Budgets by Department Department Operating Summary ……………………………………………..………….…………155-156 Village Board of Trustees …...……………………………………………………………………...157-162 General Government ………………………………………………………………………………..163-169 Village Manger Office Department…………………………………………………………………171-186 Administrative Services Department………………………………………………………………..187-200 Public Works Department…………………………………………………………………………...201-216 Police Department…………………………………………………………………………………..217-221 Fire Department……………………………………………………………………………………..224-227 Development Department…………………………………………………………………………...229-236 Capital Projects and Inspectional Services Department…………………………………………….237-248 Capital Spending and Debt Management Capital Spending ……………………………………………………………………………...…….251-254 Debt Management ……………………………………………………………………………….….257-285 Component Unit Village of Glenview Public Library ………………………………………………………………..288-291 Supplementary Resolution…………………………………………………………………………………………...294-295 2010 Tax Levy…………………………………………………………………………………….……..298 Glossary of Terms……………………………………………………………………………...……301-313 Village of Glenview 2012 Annual Budget 4 Village of Glenview 2012 Annual Budget 5 Village of Glenview 2012 Annual Budget 6 This page intentionally left blank. Village of Glenview 2012 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 proposed annual budget for Fiscal Year 2012. The Board of Trustees held four public budget workshops throughout the months of August, September, October, and November, as well as a capital improvement resident workshop which was held in September. This budget represents considerable effort and analysis on behalf of staff and a significant contribution of time for review and discussion on the part of the Village Board. Overview Preparation for the 2012 annual budget began with an understanding that the national and local economic recovery continues to be painfully slow. The goals remained much the same as they have over the last several years; minimize the financial burden on the Glenview taxpayer, identify cost cutting strategies and opportunities, responsibly utilize Village reserves when necessary, and proactively structure the Village in a way that will maximize the level of service that can be provided with a stagnant level of resources. The Village Board and management have met these goals by continuously reviewing and revising business practices, organizational structure, staffing levels and financial policies. In June, a Budget Committee was formed with selected representatives from all Village departments. The committee identified significant savings which are reflected in the 2012 annual budget. When Cook County recently released the tax rate reports for the 2010 levy, a number of articles focused on the increasing tax rates for local jurisdictions including the Village. It is important to remember that the Village does not levy to a tax rate but rather levies a specific dollar amount. The rate increase for the Village between the 2009 tax year and the recently released 2010 tax year was primarily the result of lower property values determined by the assessors during the triennial reassessment. The Equalized Assessed Valuation (EAV) for the Village of Glenview dropped nearly 10% from 2009 to 2010 as a result of this reassessment. While the reduced EAV drove the rate up 12.7%, the actual amount levied by the Village and therefore collected from the taxpayers went up just $210,056, an increase of less than 2%. For the 2011 property tax levy to be collected in 2012 the Village Board has limited the increase to 0.78% which is equal to the value of newly annexed, constructed or improved property reflected in the 2010 EAV. This increase of $86,245 should have the effect of a $0 increase to current taxpayers on average. Given the economic challenges facing the Village and its residents, the Village management team constructed a spending plan for the upcoming year that addresses basic community priorities and relies on a multitude of strategies that will not only produce savings in 2012 but also in the years to come. 2012 Cost Cutting Strategies: A Budget Cost Reduction Committee was formed in 2011 with a mission to identify innovative was to reduce expenses. The committee was quite successful in right sizing 2011 expenditures, especially in areas of overtime and office supplies. Additionally, to minimize the FY 2012 Village of Glenview 2012 Annual Budget 8 shortfall and with an eye toward the future, the following strategies have been integrated into the proposed budget:  Joint Purchasing: In fall 2010, the Village invited surrounding municipalities to participate in what has come to be known as the Municipal Partnering Initiative (MPI). MPI offers municipalities the opportunity to leverage economies of scale and achieve procurement savings and stave off inflationary costs. This initiative has achieved savings of $400K – $500K to date and seventeen joint purchasing projects are currently planned for 2012.  Useful Life of Vehicles and Equipment: The Capital Equipment Replacement Fund (CERF) internal service charges were reduced by extending the useful life and reducing replacement costs for vehicles and equipment. These adjustments resulted in a reduction in internal services charges of approximately $250K, while adhering to financial policies.  Claim Reserves: The Unpaid Claim Reserve was adjusted from a 75% to a 55% confidence level. This adjustment was based on positive claim data trends. This resulted in a reduction of internal service charges of approximately $700K.  Staff Reductions: Elimination of 18 full-time positions occurred throughout 2011. This included 10 positions through the Voluntary Separation Program and 8 positions through attrition and restructuring. The workload will be absorbed by a combination of reassigning existing staff responsibilities and contracting outside resources where necessary. With the rising costs associated with pensions, health insurance and other components of employee compensation these position eliminations will result in substantial long term savings. Over the past several years significant changes to how the Village provides services have been made, and operations and policies continue to be evaluated. Management has been successful in meeting the goals of the Village Board to minimize the impact to the taxpayer while maintaining a high level of service. It is worth noting, however, should the local economy continue to remain stagnant or possibly decline further, or if the State of Illinois continues to seek ways to shift costs onto local governments, it is likely that service level expectations may need to be a central topic of discussion next fall as the Village prepares for FY 2013. Given that the economy is not expected to fully recover for the next several years, the Village must assess its long term strategic and financial goals. A conversation regarding service levels must be guided by the strategic goals of the organization along with the reality of the financial condition of the Village. Long Term Strategic Goals On an annual basis the management team reflects upon the progress made in the previous year and evaluates where the organization is going in the future. This evaluation is intended to discover innovative ways to continue to pursue the Board of Trustees administrative goals. The 2012 Administrative Goals are the foundation for the department annual goals but always have an eye out to the future. Village of Glenview 2012 Annual Budget 9 The Administrative Goals are:  Continue analyzing operations, staffing, and programs to ensure cost-effective, efficient, and quality service is provided to residents and businesses.  Continue to guide the analysis, design, and implementation of information and technology assets leveraging projects across multiple departments to support Village operations and provide excellent customer service.  Continue improving operating budget, financial practices to promote efficient service delivery, fiscal responsibility, and transparency.  Enhance the Village’s community planning and economic development efforts to continue improving the quality of life in the Village of Glenview.  Continue developing intergovernmental relationships to enhance the overall quality of life in the Village.  Continue improving the capital improvement program planning process pertaining to infrastructure and facilities projects in an effective, fiscally responsible manner.  Enhance the Village’s communication program to promote expedient and effective dissemination of information to internal and external customers of the Village. Long Term Financial Goals The Village’s long term strategic goals cannot be met without consideration of the long term financial condition of the organization. The financial goals are derived from the strategic goals and are reinforced through various policies set forth by the Village Board. Additionally, each year during the budget process, staff works with the Village Board to determine what long term financial planning topics need to be developed or reviewed. This discussion is normally held at a budget workshop meeting that is open to the public. The long term financial goals include:  Determine the feasibility of a storm water utility. Currently, the storm water capital improvements and maintenance are funded by the Corporate Fund. A dedicated revenue stream for storm water projects would alleviate some of the long term burden on the Corporate Fund.  Continued utilization of a pay-as-you-go method to avoid the costs associated with debt issuances. Programs that are currently funded on a pay-as-you-go basis include capital projects, capital equipment replacement, and facility repair and replacement.  Continue to use actuarially recommended funding levels, as opposed to the required minimum. Thus the percent funded remains higher and puts the Village in a stronger financial position over the long-term.  Continue to monitor and evaluate the enterprise funds so they are in a financial position to remain self-sustaining. Village of Glenview 2012 Annual Budget 10  Maintain appropriate reserves to minimize the Village’s vulnerability to the state of the economy.  Review and balance decreasing Tax Increment Finance revenue with ongoing debt and make-whole payment commitments.  Continue to seek alternative funding sources to diversify the Village’s revenue streams to minimize the reliance on sales tax. Conclusion In closing, I would like to acknowledge the Village’s management team for their continued flexibility and openness to new ways of doing business. Their dedication, leadership, and willingness to face the tough challenges during the past few years have had a significant impact on maintaining an overall financially healthy and stable organization. Lastly, I would like to acknowledge our employees for their continued dedication to the Village during an incredibly challenging time. Customer service, dedication, and responsiveness continue to be important cornerstones in every department, for which the Board and I are most appreciative. Sincerely, Todd Hileman Village Manager Village of Glenview 2012 Annual Budget 11 VILLAGE OF GLENVIEW INTRODUCTION AND OVERVIEW Village of Glenview 2012 Annual Budget 12 How to Use This Document The goal of the Annual Budget is to describe how estimated resources available to the Village will be used to provide services to the community during the budget period. The budget document illustrates the Village’s projected revenues, operational expenditures, capital expenditures, and expected financial results for the budget period. The Annual Budget also serves as a legal document that provides Village Staff the authority to expend Village funds. Lastly, the budget document serves as a goal setting and policy document and includes the Village goals, policies and procedures approved by the Village Board as part of the budget approval process. The document is presented in a format that provides several levels of financial and operational detail; by department and by fund. This budget is divided into seven sections: Introduction and Overview, Business Plans and Performance Measures, Budgets by Fund, Budgets by Department, Component Unit, Capital Spending and Debt Management and Supplementary information. Throughout the document, the Village of Glenview is referenced as the “Village”. Introduction and Overview The Overview contains the message from the Village Manager, which discusses the economic and fiscal challenges facing the Village as the 2012 Budget was being developed and what actions were taken to maintain a healthy financial environment. The overview also contains an organizational chart, the Village history and profile, financial policies, and an explanation of the budget process. Business Plans and Performance Measures This section contains an explanation of the relationship between the Village Board’s goals and the department’s Business Plans and how they move the organization towards their desired outcomes. This section also includes performance measures for all departments. Budgets by Fund The Financial Summary Table at the beginning of this section provides an overview of estimated 2012 revenues, expenditures and ending Fund Balance/Net Assets. This section includes a chart depicting the fund structure prior to and after the implementation of the Governmental Accounting Standards Board’s (GASB) Statement No. 54. Each Budget by Fund includes a written budget summary and a table that presents the estimated revenues, operational expenditures, capital expenditures, transfers and changes in Fund Balance (or Net Assets). The written budget summary includes a detailed review of revenues and expenditures for the budget period. Budgets by Department This section provides a view of the department across all functions and funds, including previous year accomplishments, staffing levels and a summary of expenditures. Some departments may have several divisions or subdivisions that are reported on. For example, the Village Manager’s Office reports on five divisions including Administration, Communications, Human Resources, Legal and Joint Dispatch. Other departments may only report at a department level, such as the Police and Fire Departments. Department operating expenditures are reported by cost category and by fund; this provides the reader with the data to determine how much a department or function costs and their funding sources. Village of Glenview 2012 Annual Budget 13 Capital Spending and Debt Management This section provides an overview of the capital project planning process, descriptions of projects and a five year project plan. The discussion of the capital project planning process includes the criteria used, as well as the program impact on the Village’s operating budget. The debt management section includes all outstanding debt schedules and explanations regarding debt policies. Component Unit The Component Unit for the Village is the Glenview Public Library. A component unit is a legally separate organization for which the elected officials of the primary government are financially accountable. This section provides the Library’s fund balance information for each of its funds, as approved by the Library Board. Supplementary Section The Supplementary Section contains a copy of the adopted FY 2012 budget resolution, 2011 Tax Levy documents, and a glossary for reference. Additional information on the financial condition of the Village is available in the Comprehensive Annual Financial Report (CAFR) which can be reviewed at Village Hall, the Village of Glenview Public Library, or online at www.glenview.il.us. Village of Glenview 2012 Annual Budget 14 Village of Glenview History First Inhabitants and Pioneers The first Indian tribe known to inhabit early Illinois was the Winnebago, who were mound builders. They lived in villages and were basically an agricultural society. As time moved on, other Indian tribes moved into the area, notably the Potawatomi who settled in the area now known as Northfield Township. A succession of treaties had gradually wrested most of the Indian lands from the Native Americans. Finally, in the treaty of Chicago in 1833, the Indians gave up their last five million acres, thereby relinquishing all claims to northern Illinois and opening up the area to settlement by early pioneers. The first western pioneers came to the area from Europe and England in the 1830s. They were looking for an opportunity to establish themselves and Illinois, unlike the original 13 states, was a vast sea of prairie grasses broken only by stands of oak trees which were called "groves." Traveling in those days was very difficult and often dangerous as the streams and treacherous swampy areas were unbridged, and the trails were winding and narrow. The Indians were, for the most part, friendly and even helpful so they did not present a great danger to these settlers. After the 1833 Treaty of Chicago, a flood of early settlers came into the area. One of the first families to take up residence was that of George Heslington. They had been living at Fort Dearborn (Chicago) since their arrival from England, waiting to lay claim to their future home site. All early settlers were permitted to select 160 acres of land in the area now known as Niles and Maine Townships near the site of the present Glenview Club. Located on the Deerfield moraine, their farm was just north of a large Potawatomi village. Their baby daughter was the first white child born in the Glenview area. In 1836, Mrs. Heslingtons' parents, the Robert Dewes, arrived and settled near their daughter. Just as the Heslingtons followed the Indian's example of choosing high land, the early settlers in the Glenview area proper all located along the established Indian trails. Two were called the Little Fort and the Indian Lakes Trails, now Waukegan and Glenview Roads. Others settled along the Milwaukee Trail. Dardenus Bishop and John and Benjamin Troups located near the intersection of the Little Fort and Indian Lakes trails where Sgt. Joseph Adams had established a primitive store in an area we now call downtown Glenview. John and Edward Cammack laid claim to their acreage along Shermer Road. Dr. John Kennicott, his brothers, and their families settled along the Milwaukee Avenue trail in the middle 1830s – an area now known as "The Grove". The Civil War Years The Civil War years were a period of prosperity for the farmers in Glenview. Many of them improved their farm buildings and their homes and were quite prosperous. In October 1871, Chicago was devastated by the Great Chicago Fire. Chicago's building needs to rebuild the city lead to the construction of the Chicago and Milwaukee Railroad through the center of town. Suddenly South Northfield became easily accessible to Chicago, creating opportunities for manufacturing and the delivery of farm products to the city, such as milk, cheese, and produce. Village Incorporation By the late 1890s, it had become apparent there was need for more services than could be provided by the existing county government or the rather informal township organizations. A referendum to incorporate at as a village was held in 1898, but was defeated. However, on June 17, 1899, a second try Village of Glenview 2012 Annual Budget 15 was made; and, by a vote of 59 to 51, the decision was made to form a village from Section 34 and most of Section 35 of Northfield Township. The estimated population was 351. At that time, only males could vote, so only 20 ballots were cast for the first Village Board of Trustees. Hugh Burham was elected the first Village President. The first Trustees were August Clavey, Frank Hoffman, Henry Maynard, Charles Rugen, John Hutchings, and A. C. Butzow. These men represented a good cross-section of the leaders of the various parts of the Village. Originally the village was called South Northfield, then for a time North Branch. In 1878, Fred Hutchings named it Oak Glen. But the railroad already had a stop by that name, so another designation had to be found. After an attempt to call it Hutchings after the donor of the land (Sara Hutchings didn't want the Hutchings' name on the railroad station which was an unsightly old rail car), and Barr, after a railroad superintendent, it became Glen View. However, Glenview, as it is know today, is the name under which it has continued to grow and prosper. The Glenview Naval Air Station In 1929 aviation pioneer Glenn Curtiss built Curtiss-Reynolds Airfield on the site of what we now know as The Glen. And in 1936 the airfield was leased to the U.S. Navy. From 1937-1995, the Glenview Naval Air Station was an integral part of the Village of Glenview. For 58 years, the Village enjoyed a strong, friendly and productive relationship with the Navy men and women stationed at the Base. U.S. Naval air power came of age in the years prior to and during World War II. During this time, Naval Air Station (NAS) Glenview was the largest primary training facility for the U.S. Navy. Nearly 9,000 aviation cadets received primary flight training at this site, and an additional 17,000 pilots were qualified for carrier landings through the Carrier Qualification Training Units. But in July of 1993 the U.S. Department of Defense recommended closing of Naval Air Station Glenview -- and two years later, on September 30, 1995, it did. The Village accepted the designation of Local Redevelopment Authority and also elected to assume the role as Master Developer. This ensured that all decisions relating to the property would be controlled at the local level, protecting the interests of residents and core jurisdictions. Now, the one million cubic yards of concrete, 1.5 miles of runways and 108 U.S. Navy buildings are gone. In their place is The Glen, a 1,121 acre mixed-use district, with new homes, offices, and retail space. Public amenities include Lake Glenview, Park Center, Gallery Park, Air Station Prairie, two golf courses, and a Metra station. Village of Glenview 2012 Annual Budget 16 Village of Glenview Demographics Population Year Population Year Population 1950 6,142 2001 43,581 1960 18,132 2002 45,001 1970 24,880 2003 45,780 1980 32,060 2004 45,818 1990 37,093 2005 45,992 1998 38,437 2006 46,321 1999 38,437 2007 46,329 2000 41,847 2010 44,692 * Source: U.S. Census Bureau Estimates and Data 2000 - 2010 Gender Age Information 1990 Census 2000 Census 2009 ACS Median Age 37.5 41.3 43.6 Village of Glenview 2012 Annual Budget 17 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 2012 Annual Budget 18 Housing Characteristics 1990 Census 2000 Census 2009 ACS Average Household Size 2.45 2.67 2.70 Median Home Value $235,600 $336,000 $545,400 Owner versus Renter Occupied Housing Transportation Characteristics Federal Highways I-294 – Tri-State Tollway I-94 – Eden Expressway Railroad Amtrak – 2 Routes; the Empire Builder and Hiawatha Routes Metra – Milwaukee District North Line – 2 Stations; Glenview Stop and Glen/N. Glenview Airports O’Hare International Airport Commute Time 1990 Census 2000 Census 2009 ACS Mean Travel Time (in minutes) 27.3 29.4 28.5 Village of Glenview 2012 Annual Budget 19 Commuting Mode of Transportation Vehicle -Drive Alone15,87778% Public Transportation1,6568% Vehicle -Carpool1,4637% Walk3061% Walked3061%Work at Home1,0275% Economic Characteristics Village of Glenview 2012 Annual Budget 20 Principal Area Employers 1800 1020 853 778 700 670 540 530 345 294 282 280 140 0 200 400 600 800 1000 1200 1400 1600 1800 2000 Private Employment in the Village of Glenview* Year Number of Private Companies Percent Change Number of Private Company Jobs Percent Change 1996 1,586 17,637 1997 1,592 0.38% 18,286 3.68% 1998 1,617 1.57% 17,116 -6.40% 1999 1,649 1.98% 18,180 6.22% 2000 1,651 0.12% 18,691 2.81% 2001 1,629 -1.33% 18,790 0.53% 2002 1,648 1.17% 18,502 -1.53% 2003 1,677 1.76% 19,888 7.49% 2004 1,765 5.25% 20,453 2.84% 2005 1,834 3.91% 20,700 1.21% 2006 1,956 6.65% 21,509 3.91% 2007 2,037 4.14% 23,062 7.22% *Source: Illinois Department of Employment Security Village of Glenview 2012 Annual Budget 21 Private Area Employers by Job Sector* 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 El e c t r i c a l E q u i p . & A p p l i a n c e s Te x t i l e P r o d u u c t M i l l s Fu r n i t u r e a n d R e l a t e d P r o d u c t s Un c l a s s i f i e d Pr i n t i n g a n d R e l a t e d S u p p o r t Mi s c e l l a n e o u s M a n u f a c t u r i n g Fo o d Ma c h i n e r y Tr a n s p o r a t i o n a n d W a r e h o u s i n g Ed u c a t i o n a l S e r v i c e s Re a l E s t a t e & R e n t a l & L e a s i n g Fa b r i c a t e d M e t a l P r o d u c t s Ar t s E n t e r t a i n m e n t a n d R e c r e a t i o n Ma n u f a c t u r i n g Ad m i n i s t r a t i o n & S u p e r v i s o r y Co n s t r u c t i o n In f o r m a t i o n Wh o l e s a l e T r a d e Pr o f e s s i o n a l , S c i e n t i f i c & T e c h n i c a l Fi n a n c e a n d I n s u r a n c e Ac c o m o d a t i o n s & F o o d S e r v i c e s Ma n a g e m e n t He a l t h C a r e & S o c i a l A s s i s t a n c e Re t a i l T r a d e *Source: Illinois Department of Employment Security Unemployment Rates* The Village’s most recent unemployment figure indicates a rate of 3.1% below the State of Illinois rate of 5.0% and the National rate of 4.6%. *Source: Illinois Department of Employment Security Village of Glenview 2012 Annual Budget 22 Village of Glenview 2012 Annual Budget 23 Residents of Glenview Village Board Village Manager Village Manager's Office Administrative Services Police Public Works Fire Planning and Economic Development Capital Projects and Inspectional Services Village of Glenview 2012 Annual Budget 24 Division Review Departments complete budget entry for 2011 Projections and 2012 Budget Quarterly Supervisor Meeting - Review Workshop 1 Presentation Public Presentation Corporate Fund Revenues and Expenditures Department Review Budget Team reviews department budgets 2012 Personnel initial projections complete (Excel) Budget Team Review CIP Community Meeting and receive public input on proposed capital projects Public Presentation of Capital Improvement Program and Water and Sewer Rates Finalize Revenue and Expenditure Projections Manager Review Public Presentation of Special Appropriations and Corporate Fund Public Presentation of GASB 54, Special Revenue, Enterprise, and Tax Increment Financing Funds Public Presentation of Library Budget Public hearing on Proposed 2011 Tax Levy & Abatements (First Reading) Public hearing on Proposed 2011 SSA Tax Levy (First Reading) Prepare Truth in Taxation Certification Proposed Budget on display for public inspection Board Review Public hearing on Proposed 2012 Budget Public hearing on Proposed 2011 Tax Levy & Abatements (Second Reading) Public hearing on Proposed 2011 SSA Tax Levy (Second Reading) Adoption of the 2012 Budget, 2011 Tax Levy & Abatements, 2011 SSA Tax Levy File 2012 Budget Resolution, 2011 Tax Levy Ordinance, and 2011 SSA Levy File 2012 Certificate of Estimated Revenue by Source File Truth in Taxation Certification with the Cook County Clerk FY2012 Budget Preparation Calendar 29-Jul-2011 7-Sep-2011 13-Sep-2011 3-Aug-2011 14-Oct-2011 23-Nov-2011 4-Nov-2011 15-Nov-2011 August 4-Aug-2011 18-Oct-2011 1-Nov-2011 Village of Glenview 2012 Annual Budget 25 Basis of Budgeting This section describes the basis upon which the budget is developed. The Village’s budget is generally based on standards set for in Generally Accepted Accounting Principles (GAAP) and any deviations are noted. Legislative Requirements Illinois Compiled Statutes (50 ILCS 330/), Illinois Municipal Budget Law, and Cook County filing requirements have regulations that certain timelines be met during the Village’s budget process. The chart below summarizes these requirements and identifies the date completed for the 2012 budget process. Action Required Municipal Code Policy Illinois Statute/ County Deadlines Date Completed Budget Officer presents tentative Operating budget to the Board of Trustees On or before the first Friday of October NA Sept 13 Proposed Annual Budget made available for public inspection At least 10 days prior to the required public hearing At least 10 days prior to the required public hearing Oct 28 Legal Notice of Public Hearing At least one week prior to the public hearing At least 7 days prior to the required public hearing Nov 3 Public Hearing on Proposed Annual Budget Not less than one week after the tentative budget is made available for inspection Held prior to adoption Nov 15 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 Nov 15 Public Hearing in the Proposed Tax Levy Prior Adoption Prior to Adoption Nov 1 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 Nov 15 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 Nov 28 Filing the Truth in Taxation Certification On or before the last Tuesday in December Filed with the Tax Levy Nov 28 Filing the Budget and Appropriations Ordinance Within 30 days of adoption by the Board of Trustees Nov 28 Revenues Like a business, a Village must have revenues to pay for the services it provides its citizens. The Village cannot spend money it does not have on service delivery. Accordingly, service levels depend heavily on the amount of monies the Village collects. Revenues come in two broad categories: taxes and charges for services. Taxes are broad-based revenues intended to cover basic services such as public safety or street repair. Tax revenue is used to provide services all residents and businesses benefit from. Taxes may be assessed on the basis of property valuation (property taxes) or upon the basis of a business transaction (sales taxes). The Village of Glenview collects revenue from both of these sources. Village of Glenview 2012 Annual Budget 26 Charges for services and/or fees are assessed directly to the beneficiary of the service and may be intended to cover all or only a part of the service provided, such as; licenses and permits and utility charges. In those instances in which the charge is insufficient to cover the cost of service, the Village must subsidize the service with its general tax revenues. Revenues, both taxes and charges for services, are primarily derived from three sources; local, state shared and grants/entitlements. The various funding sources are discussed in the Revenue Highlights section of this document. Matching Revenues to Expenditures Governments separate the accounting of revenue sources because of internal or external restrictions. For instance:  The Village cannot use Motor Fuel Tax revenues to pay for public safety operations (statutory limitations).  The Village cannot use E-911 Communications revenues to pay for road improvements. For these reasons, the Village follows rules promulgated by the Government Accounting Standards Board (GASB) and uses fund accounting to record and report its financial transactions. Each fund is a self-balancing set of accounts used to track the activity of specific revenues or series of revenues. Fund types that involve service delivery include the Corporate Fund, Special Revenue Funds and Enterprise Funds. These three fund types account for most of the Village’s service delivery. The Corporate Fund is the largest fund and accounts for most primary services. Special Revenue Funds account for the proceeds of special revenue sources, taxes, charges or grants that are used to finance projects or activities as required by law or contractual agreements. Enterprise funds are used for those activities designated by the board to operate on a self-funding basis, using accounting methods similar to business enterprises. The intent of an Enterprise Fund is to earn sufficient profit to ensure the fund’s continued existence without reliance on general tax revenues. Other fund types used are Debt Service, Capital Projects and Internal Service. These funds account for transactions not related to service delivery. Instead, they account for the financing, construction and inter-department services of the Village. Village of Glenview 2012 Annual Budget 27 The chart below illustrates the relationship of revenues and which fund types and department expenditures and fund type. 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. Departments may provide services that are recorded in funds other than the Corporate Fund. These “special revenues” must be segregated from other revenues, because of legislative, regulatory or board requirements. In providing services through these special funds, expenditures are recorded in Special Revenue Funds, again to match the expenditures against its revenues. Revenues General Special Revenue Enterprise Capital Projects Shared State Sales Tax √ State Income Tax √ Motor Fuel Tax √ Grants √ √ Local Property Taxes √ √ Sales Tax – Home Rule √ Utility Tax √ Hotel Room Tax √ Licenses √ Fees √ √ Permits √ Charges for Services √ √ √ Fines √ Departments Public Works √ √ √ Police √ √ Fire √ √ Development √ Capital Projects √ √ √ √ President and Board √ Village Manager’s √ √ √ Administrative Services √ √ √ General Government √ Village of Glenview 2012 Annual Budget 28 Basis of Accounting The revenues, expenditures, and transfers for the Village’s Governmental Funds are prepared on a modified accrual basis consistent with Generally Accepted Accounting Principles (GAAP). The revenues, expenditures, and transfers for the Village’s Enterprise Funds, Internal Services Funds, and Pension Trust Funds are prepared according to full accrual accounting principles consistent with GAAP. Under modified accrual accounting, revenues are recognized when measurable and available and expenditures are recognized in the accounting period in which the associated liability is incurred. Under full accrual accounting revenues are recognized in the accounting period in which they are earned while expenses are recognized in the period they are incurred. There are few instances in which the Village’s budget deviates from GAAP. These include:  For all accounting funds, compensated absences, which are not recognized in the Adopted Budget, are accrued under GAAP and reported in the Village’s Comprehensive Annual Financial Report as a long-term liability.  The budget document does not convert all funds to a Village-wide Statement of Net Assets and Statement of Activities (and the accompanying Reconciliations) as required under GASB Statement Number 34.  Budgetary Enterprise Fund deviate from GAAP and are illustrated in the differences between the Actual and Budget columns. These deviations include: o The Budget column will recognize capital outlays and debt financing as expenses and revenues respectively, rather than adjusting the appropriate balance sheet accounts in accordance with GAAP; the Actual column will recognize these items as non-expensed. o The Budget column will not recognize depreciation as an expense, whereas the Actual column will. Depreciation is as an expense under GAAP. The Village’s accounting system is maintained on a basis consistent with the adopted budget. This enables departments to monitor their budget by utilizing the enterprise management system. At the end of each fiscal year, the Village makes appropriate adjustments to bring the system in line with GAAP. These adjustments allow the Village to convert its financial structure from the budget format to a format that is able to meet the requirements of reporting in the Comprehensive Annual Financial Report (CAFR). Village of Glenview 2012 Annual Budget 29 Budget and Financial Policies The Village of Glenview’s budget and financial policies are the basic guidelines for the management of the Village’s fiscal operations. The policies were developed within the parameters of the Illinois State Statutes and the Village of Glenview Municipal Code. The policies assist the Village Board and Staff in preparing the budget and managing the Village’s fiscal affairs throughout the budget period. Policies will be reviewed during each budget process and modified as appropriate to accommodate fiscal conditions, environmental challenges, and Village Board policy initiatives. Budget Policies  The fiscal year of the Village of Glenview will begin on January 1 of each calendar year and end on December 31 of the same calendar year. All accounting and budgeting functions of the Village will occur in conjunction with this fiscal time period.  The Budget will be prepared on a basis consistent with Generally Accepted Accounting Principles (GAAP). Any exceptions to preparing the budget on a basis consistent with GAAP will be disclosed in the Basis of Budgeting Section of this document.  The Budget Officer of the Village, on or prior to the first Friday of October of the year preceding the first year of the forthcoming budget period, will submit to the Village Board a Proposed Budget.  The Proposed Budget, submitted to the Board of Trustees for adoption shall contain: o Estimates of revenues available for the Village for the fiscal year for which the budget is drafted, together with recommended expenditures for the Village. o Revenue estimates and expenditure recommendations shall be presented in a manner which is in conformity with good fiscal management practices. o There must be substantial conformity to a chart of accounts recommended by the National Committee on Governmental Accounting, the comptroller of the State or the department of local government affairs of the State or successor agencies shall be deemed proof of such conformity. o The budget shall contain actual or estimated revenues and expenditures for the two years immediately preceding the fiscal year for which the budget is prepared; o Each budget shall show the specific fund from which the anticipated expenditures shall be made.  Expenditures from the capital equipment purchase repair or replacement fund shall be budgeted in the fiscal year in which the purchase, repair or replacement of capital equipment will occur.  The president and board of trustees shall make the tentative annual budget conveniently available to public inspection for at least ten days prior to the passage of the annual budget.  Not less than one week after the tentative annual budget is made available for public inspection, and prior to final action on the budget, the president and board of trustees shall hold a public hearing on the tentative annual budget, after which hearing, the Village of Glenview 2012 Annual Budget 30  Tentative budget, without any further inspection, notice or hearing, may be further revised and adopted by vote of the president and board of trustees. Notice of the public hearing shall be given by publication of a legal notice in a newspaper having a general circulation in the Village at least one week prior to the time of the hearing.  If the budget, as approved by fund, needs revision, the Village Board has the authority to revise the budget by reducing, adding, and changing dollar amounts within the budget. This action shall be in the form of a Budget Amendment. A Budget Amendment does not require a public inspection, notice and/ or hearing, as is required for the original budget adoption.  A Budget Amendment is approved by the Village Board via Resolution. The Village Board adopts the budget at the Fund level. A budget amendment is only required if budgetary authority, or expenditures, are projected to exceed the adopted amount at the Fund level.  The Budget Officer (Village Manager) is authorized to make transfers between departments (within the same fund), no budget amendment is required.  The Budget must be balanced, meaning the estimated expenditures do not exceed estimated revenues and other available funds. The balanced budget must also adhere to the minimum standards set for in the Village’s Fund Balance Policy.  The Budget Document will be published in a format that satisfies all criteria of the Government Finance Officer’s Association that satisfies all criteria of the Government Finance Officer’s Association Distinguished Budget Program. Fund Balance Policies  The Corporate Fund reserve (fund balance) will be maintained at 30% - 40% of total expenditures. Total expenditures include transfers out of the fund.  The fund balance of the Utility Enterprise Funds (Water, Sewer, and North Maine) includes fixed assets, capital, debt and cash. The goal of the utility funds is to remain self-sufficient. A reserve cash balance policy has been put into place to ensure positive cash flow for operations. This reserve balance is 30 days of operating expenditures, excluding capital and debt service.  The Maintenance Equipment Replacement Fund (MERF) cash reserves are to be maintained at a zero balance. In the event the fund experiences a negative or positive cash balance, a plan is to be put into place to recover or draw down cash to a zero balance.  The Capital Equipment Replacement Fund (CERF) cash reserves are to be maintained at 40% of the calculated accumulated reserves. Village of Glenview 2012 Annual Budget 31  No minimum fund balance has been established for the Special Tax Allocation Fund, Insurance and Risk Fund, Commuter Parking Fund, Corporate Purpose Bond Series 2004 Fund, and Capital Project Funds. Revenues  The Village shall maintain a broad-based, well diversified portfolio of revenues.  Forecasted revenues are calculated by using a minimum three year trend analysis and are forecasted for the next three to five years. Adjustments to revenue forecasts are performed annually.  Property Taxes are adjusted based on new or improved Equalized Assessed Valuation (EAV). New EAV is defined as annexed property, while improved EAV is permitted property improvements.  All Village rates and fees are reviewed annually and adjusted if necessary. Capital Projects  Project costs must be greater than $50,000 to be considered a Capital Project  Impacts on the Village’s future operating costs must be included in planning of project and incorporated within the respective department’s operating budgets.  As Capital Project contracts are awarded the budget authority will remain with the projected until completion (project life budgeting).  All projects must have identified and approved funding sources.  Projects will not start until the funds have been received – bond, loan or cash flow. Exceptions will be made for reimbursable projects only (Special Service Area and reimbursable grant projects). Debt Management  The Village is home rule unit and there is presently no statutory limit on the amount of general obligation debt outstanding.  When advantageous to the Village the type of debt to be issued is General Obligation Debt with annual abatements to the Debt Service Levy based upon acquiring debt service resources from alternate revenue sources.  Long-term debt is not to be issued to finance current operations.  The maturity date of any debt will not exceed the reasonably expected useful life of the project financed.  The Village issues long-term debt to only those capital improvements that cannot be financed from current assets. Village of Glenview 2012 Annual Budget 32 Investments  The Village of Glenview’s Investment Policy is adopted by the Board of Trustees. In accordance with that policy, public funds will be invested in a manner which will provide the maximum security of principal invested with secondary emphasis on providing the highest yield while meeting the daily cash needs of the Village.  All investments will conform to applicable State and Village statutes governing the investment of public funds. Village of Glenview 2012 Annual Budget 33 VILLAGE OF GLENVIEW BUSINESS PLANS AND PERFORMANCE MEASURES Village of Glenview 2012 Annual Budget 34 Business Plan and Performance Measures The Village Budget is developed using the adopted Administrative Goals and department Business Plans as the road map for where administrative and financial efforts are to be targeted in the upcoming year. The departments Business Plans support the Administrative Goals and also address additional initiatives that are needed within the department. The Administrative Goals provide a long-term vision and for each goal, initiatives are identified to move the organization towards improvement. These initiatives are reviewed and updated annually by management and the Board of Trustees.  Administrative Goals: Goals for the Village Manager are established and adopted by the Village Board of Trustees. The outcome for each Administrative Goal is reported on annually. Administrative Goals are updated annually with continued and new initiatives that move towards the desired results. o Financial Goals are imbedded within the Administrative Goals. The Village Board is constantly evaluating the village’s financial position and taking action to maintain and improve financial health. o Strategic Goals are also part of each Administrative Goal. Strategic Goals are typically a result of a multi-year plan, a study or a new directive and can generally fall within the following categories: Organization, Technology, Financial Health, Municipal Collaboration, Planning and Economic Development; Customer Service and Capital Improvement.  Department Business Plans: Departments align their Business Plan with the Administrative Goals on an annual basis and update their Business Plans quarterly during the year. Progress on Business Plan initiatives are used for performance tracking and measurement.  Performance Measures: Performance Measures track each Departments progress toward completing or achieving their initiative. Departments update performance data throughout the year and use these measures to provide data to report on the success or difficulty in service delivery, support budgetary funding requests, or develop best practices.  How it All Works Together: The Department Business Plan is developed by using the Village-wide Administrative Goals as the foundation. The projects, action steps and initiatives in the business plan are intended to move the Administrative Goals toward completion. Ad m i n i s t r a t i v e G o a l s Strategic Goals Financial Goals De p a r t m e n t s Business Plans Performance Measures Co m m u n i t y Results Bo a r d Budget Village of Glenview 2012 Annual Budget 35 Administrative Goals Administrative Goal Department Action Steps Primary Department Time of Completion Review alternatives for departmental or divisional consolidation to achieve cost savings.Village Manager’s Office Q2 2012 Identify potential customers to expand the solid waste pick up contract through Groot for multi- family buildings. Public Works Q1 2012 Evaluate the assignment, distribution and management of commuter parking at both the Downtown and The Glen of North Glenview Stations. Village Manager’s Office Q4 2012 Complete water system master plan with Baxter-Woodman and begin implementing its recommendations. Capital Projects and Inspectional Services Q2 2012 Analyze the current water/sewer fee model; make recommendations, if any, including alternative fee structures. Administrative Services Q3 2012 The Inspectional Services Division will commence Same Day Reviews (SDRs) for all small- and medium-sized permits to streamline the permit issuance process and improve customer service. Capital Projects and Inspectional Services Q1 2012 As part of the Capital Projects Department and Inspectional Services Division consolidation, staff will be reviewing current processes to identify any areas of repetition and any areas where technology could be used to improve customer service and workflow. Capital Projects and Inspectional Services Q1 2012 Establish reporting of assets, inventory, and services for MUNIS Work Orders (Fleet, Facilities, and Public Works). Administrative Services Q1 2012 Implement Novatime time and attendance scheduling software and interface Munis payroll and work orders to record time. Administrative Services Q1 2012 Integrate and expand the Enterprise Resource Systems to include Novatime public safety shift scheduling, provide more electronic payment services and electronic forms, and build Munis applicant tracking, Munis utility billing upgrade, New World ticketing, fire records, and alarm billing. Administrative Services Q4 2012 Implement 2012 projects identified in the FY 2012-2015 Technology Strategic Plan. Administrative Services Q4 2012 Implement unified messaging through the telephone system to integrate multiple devices. Administrative Services Q1 2012 Develop strategies to deploy enterprise applications on mobile devices. Administrative Services Q3 2012 Or g a n i z a t i o n Continue analyzing operations, staffing, and programs to ensure cost- effective, efficient, and quality service is provided to residents and businesses Te c h n o l o g y Continue to guide the analysis, design and implementation of information and technology assets leveraging projects across multiple departments to support Village operations and provide excellent customer service Village of Glenview 2012 Annual Budget 36 Administrative Goals Administrative Goal Department Action Steps Primary Department Time of Completion Continue to streamline financial operations, including documentation of the accounts payable process, and cross-training the payroll and budget functions. Administrative Services Q1 2012 Complete project to update and include purchasing policies and procedures in the appropriate Village documents.Administrative Services Q3 2012 Complete and publish the Insurance/Risk Fund, Permanent Fund, Special Service Area, Property Tax, Debt Management, and Facilities Replacement Fund section of Financial Policy Manual. Administrative Services Q4 2012 Develop monthly financial reporting and post to Glenview’s Transparent Government webpage.Administrative Services Q2 2012 Complete balance sheet account reconciliation.Administrative Services Q1 2012 Continue to extend electronic payment offerings while reducing the number of processing and reconciliation steps.Administrative Services Q1 2012 Evaluate bid collection and distribution management software. Administrative Services Q1 2012 Develop a Master Plan and workflow for Village record-keeping and Freedom of Information Act compliance. Village Manager’s Office Q1 2012 Expand Administrative Adjudication program to include additional municipal ordinance violations; explore collaboration with nearby municipalities. Planning and Economic Dev.Q2 2012 Continue and expand Municipal Partnering Initiative (MPI) projects/participation in order to achieve cost savings via offering vendors/contractors economies of scale, and seek cooperation with more agencies including area school and park districts. Village Manager’s Office Ongoing Provide regular feedback to the Illinois Department of Transportation to expedite Phase I/II Design of the 4-Lane with Median option for the Willow Road Project. Village Manager’s Office Ongoing Work with legislators, Metra and Amtrak officials to identify potential grant funding to relocate the Amtrak station to The Glen of North Glenview station. Village Manager’s Office Q2 2012 Continue seeking funds through the State and Federal appropriations and authorization process; focus on storm water projects. Capital Projects and Inspectional Services Ongoing Coordinate with Com Ed to ensure completion of their Action Plan to improve services to the seven circuits identified in August 2011 as high outage circuits. Village Manager’s Office Q2 2012 Fi n a n c i a l H e a l t h Continue improving operating budget, financial practices to promote efficient service delivery, fiscal responsibility, and transparency Mu n i c i p a l C o l l a b o r a t i o n Continue developing intergovernmental relationships to enhance the overall quality of life in the Village Village of Glenview 2012 Annual Budget 37 Administrative Goals Administrative Goal Department Action Steps Primary Department Time of Completion Review redevelopment options for the three Village-owned parcels (Dominick’s, Village Hall, Fire Station 6) with Development Advisor and recommend implementation plans. Planning and Economic Dev.Q1 2012 Work with the Development Advisor to assist with creation of a strategic plan for redevelopment of key parcels in the community including key redevelopment parcels in the downtown. Planning and Economic Dev.Q3 2012 Provide information and facilitate discussions with potential developers to encourage redevelopment proposals for vacant or underutilized properties in Glenview. Planning and Economic Dev.Ongoing Complete a comprehensive update of the TIF Pro Forma including an analysis of the projected property tax revenue. Administrative Services Q1 2012 Receive and analyze expressions of interest for the Navy Disposition Parcel; make recommendations regarding Letters of Intent, if any, including potential impact of those options on the TIF. Planning and Economic Dev.Ongoing Update Comprehensive Plan – including Annexation Policy.Planning and Economic Dev.2012/2013 Continue progress toward code updates focusing on improved efficiency and clarity in the regulatory process, including: commission re-organization and uniform rules of procedure, site plan review, planned development zoning, and unified development code; maintain current regulatory codes with recommended updates-national electrical code; identify green initiative codes requested by customers and residents. Planning and Economic Dev.Ongoing Create a centralized parcel inventory of key redevelopment sites in the community, containing key statistical information for each. Planning and Economic Dev.Q1 2012 Pl a n n i n g a n d E c o n o m i c D e v Enhance the Village’s community planning and economic development efforts to continue improving the quality of life in the Village of Glenview Village of Glenview 2012 Annual Budget 38 Administrative Goals Administrative Goal Department Action Steps Primary Department Time of Completion Research solutions for mobile customer service request submission and inquiry. Administrative Services Q2 2012 Develop standard Resolution Center service request monthly report and post to Glenview’s Transparent Government webpage. Administrative Services Q2 2012 Promote department website content update. Administrative Services Q4 2011 Develop business statistics to populate citizen dashboard. Administrative Services Q4 2012 Continue expanding Resolution Center duties to broaden customer service for Public Works, Development, and Capital Projects. Administrative Services Ongoing Continue to pursue information dissemination through an updated E-Glenview system, social media, video posts and other computer-driven means. Administrative Services Ongoing Coordinate with Glenview jurisdictions and assess opportunities to partner on planning for the installation and sharing of future high speed (fiber) data networks. Administrative Services Q1 2012 Upon completion of the fall 2011 IMS roadway testing and updated Water Strategic Plan, staff will update the Board as part of a workshop on the current condition of the Village’s infrastructure and review existing CIP standards and funding needs. Capital Projects and Inspectional Services Q2 2012 As part of reviewing the Village’s long-term CIP funding needs, staff will review additional opportunities with the Board including a potential storm water-only funding source to complete various improvements identified as part of the approved Flood Risk Reduction Program. Capital Projects and Inspectional Services Q2 2012 Staff will continue to actively pursue outside funding sources to support approved special projects and other infrastructure needs. Village Manager’s Office Ongoing Opportunities to continue to expand the Municipal Partnering Initiative (MPI) will be explored including potential sharing of professional services and partnering with more agencies including area school and park districts. Village Manager’s Office Ongoing Active coordination with MWRD will continue related to their regional project development to reduce stream bank flooding and county-wide regulatory ordinance. Capital Projects and Inspectional Services Ongoing Ca p i t a l I m p r o v e m e n t s Continue improving the capital improvement program planning process pertaining to infrastructure and facilities projects in an effective, fiscally – responsible manner Cu s t o m e r S e r v i c e Enhance the Village’s communication program to promote expedient and effective dissemination of information to internal and external customers of the Village Village of Glenview 2012 Annual Budget 39 Department Business Plans and Action Steps Department Business Plan Outcome and Completion Provide courteous, prompt and efficient service to enhance the level of resident and customer satisfaction.Customer Service Catalog and preserve Village ordinances, resolutions, agreements and Village Board meeting minutes.Ongoing Respond to requests for information with expediency and accuracy.Ongoing Coordinate FOIA requests with legal and departmental representatives.Ongoing Assist the public with requests for special events, processing permits and bringing event-related information to the attention of Village Board as warranted.Ongoing Ensure that the Village Board is provided with the necessary forums and information to establish the Village Manager's goals, provide direction to staff on issues, and set policies. Organization Coordinate the Village Board's annual goal-setting retreat and provide all necessary preparatory reports and supporting commentary for this retreat. Q3 Coordinate an annual schedule of Executive Sessions and Workshops with the Village Board.Ongoing Provide timely information updates to the Village Board.Ongoing Ensure legal and legislative support is used efficiently. Financial Health Negotiate legal and labor attorney budgets to optimize use of their expertise and minimize costs. Q1 Negotiate legislative consultant budgets to optimize use of their expertise and minimize costs. Q1 Review legal and legislative expenditures to ensure costs are assigned correctly and remain within budget.Ongoing Facilitate optimal responses to emergency service calls and provide high-quality dispatch services to external and internal customers. Customer Service Dispatch appropriate resources on emergency service calls. Ongoing Continue to implement cross-training and update the dispatch procedures manual to prepare all dispatchers to handle medical, police and fire calls in a confident and professional manner. Ongoing Communicate regularly with internal and external customers about their needs and satisfaction. Ongoing Research, deploy and actively maintain an external customer satisfaction tracking tool. Q1 Process 90% of Future calls within two minutes Ongoing Obtain scores of 90% or better on EMD quality assurance calls Ongoing Continue to Review, modify, and add policies and procedures to the 9-1-1 Dispatch operations manual.Ongoing Continue to manage budget specifically overtime, FLSA, hire back, and part-time expense Ongoing Continue to build the part-time dispatcher pool Ongoing Village Manager's Office Village of Glenview 2012 Annual Budget 40 Department Business Plans and Action Steps Department Business Plan Outcome and Completion Establish an operations committee with members of dispatch and the fire department to improve operational awareness between the two departments and establish new and updated operating procedures.Ongoing Participation of dispatch staff in incident drills such as active shooter drill in Grayslake Q2-Q3 Explorer alternate options for rapid telephone notification system Ongoing Implement Nova Time scheduling and time keeping software for PSSS as well as Village wide Q1-Q3 Seek additional agencies to join Glenview Public Safety Dispatch - on a continual basis Municipal Collaboration Seek additional dispatch partnerships in Cook and Lake Counties.Ongoing Merge Grayslake onto Glenview’s New World Software solution, allowing for future services to be offered to Grayslake Q1-Q2 Ensure the Village maintains a competitive and cost-effective compensation plan to attract and retain quality employees. Financial Health Provide recommendations to modify the employee pay plan based on the recent Comp/Class study Q1 Support Public Works union negotiation process.Ongoing Enhance employee understanding of Village's wage/benefits package and policies Organization Design and implement a “Total Rewards Statements” for all Village employees as means to enhance employee understanding of their total wages and benefits.Q1 Conduct a comprehensive update to the Village’s employee handbook and HR-related policies.Q2 Continue to provide value added services that enable Village Departments to meet their goals and objectives Organization Design and implement continued EEO trainings, and also initiate identity protection/confidentiality training for appropriate Village staff Ongoing Develop and implement a PSEBA administrative review policy and procedure Q2 Complete personnel file audits in Police and Fire Departments respectively to ensure compliance with federal and state regulations Q2 Conduct a comprehensive update of the Board of Fire and Police Commission Regulations in partnership with the Police and Fire Departments, respectively.Q2 Develop internal HR and risk management standard operating procedures (such as Fair Credit Transaction Act policy, HIPAA policy, FMLA processing, etc.)Ongoing Village of Glenview 2012 Annual Budget 41 Department Business Plans and Action Steps Department Business Plan Outcome and Completion Maintain and enhance the Village's risk management function and loss prevention programs in order to minimize the frequency and severity of loss Organization Develop and issue a Request for Proposals for the Village’s occupational health services.Q2 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.Ongoing Enhance employee safety committees’ operations.Ongoing Develop and issue Request for Proposals or Request for Quotations for Village-wide property appraisal.Q1 Provide quarterly risk management trend reports briefing for department head team.Ongoing Support the communications goals and action steps of each Department/ Division’s Business Plan; the Village Manager and Board of Trustees Organization Continue producing and improving Village Report, E-Glenview, relevant web content, and printed materials as requested by Departments and more as requested.Ongoing Increase outreach efforts, including use of social media. The goal is to provide opportunities to meet directly with residents and other constituencies through speaking opportunities and participation in community events.Ongoing Enhance small group training for Volunteers, create proficiency testing for training goals, and develop initiatives to increase volunteer support.Ongoing Continue “Ask the Village” web series and explore future programming opportunities such as On Demand programming/ Web accessibility.Ongoing Continue to develop original programming that supports village functions and community events with wide audience appeal.Ongoing Audit GVTV procedures and policies: establish goals for improvement to broadcasting, programming, editing, database management, etc.Q1 Continue volunteer recruitment and training to maintain a viable work force. Ongoing Participate in study group to convert Police Department Community Room into Board Room. Manage the Villages accounts to ensure compliance with applicable regulations and adoption of best practices.Financial Health Continue to extend electronic payment offerings while reducing the number of processing and reconciliation steps.Q3 2012 Document general billing procedures and implement accounts receivable review practices.Q2 2012 Standardize Finance Division electronic filing procedures and develop a central document library. Centralize financial and accounting procedures into one manual and location.Q3 2012 Administrative Services Department Village of Glenview 2012 Annual Budget 42 Department Business Plans and Action Steps Department Business Plan Outcome and Completion Continue to improve grant management procedures.Q3 2012 Continue to streamline financial operations focusing on cross-training for the payroll and budget functions.Q4 2012 Complete the development of policies, including Insurance/Risk Fund, Property Tax, Debt Management, and Facilities Repair and Replacement Fund, GASB 54 impact on fund balance policy, and prepare a manual for adoption by the Board of Trustees.Q4 2012 Document the list of annual due dates for external filings (Treasurer's Report, budget, taxes, W-2's, 1099's, etc.).Q4 2012 Document property tax levy and abatement procedures, property tax distribution, and corresponding debt services obligations.Q4 2012 Continue to reconcile and maintain balance sheet accounts including escrows and utility billing.Q4 2012 Continue to evaluate business processes to ensure protection against identity theft.Q4 2012 Develop monthly reporting and post to Village website.Q2 2012 Continue to streamline payroll import of data including testing and implementing the time and schedule interface to Munis from Novatime.Q2 2012 Evaluate banking services for 2013 and beyond.Q3 2012 Review and document lease and agreements revenue and payment processes.Q4 2012 Draft a process to manage Business Improvement District revenue.Q4 2012 Continue to improve policies and procedures related to the management of the Village's capital improvement funding and capital asset tracking. Capital Improvements Complete a comprehensive update to the Glen Tax Increment Financing Proforma (Q1) and TIF Management and Retirement Plan (Q2).Q2 2012 Coordinate with Financial Advisor to refund and/or issue bonds.Q4 2012 Evaluate expansion of Munis fixed asset functionality.Q3 2012 Evaluate the Munis Project Management module.Q2 2012 Village of Glenview 2012 Annual Budget 43 Department Business Plans and Action Steps Department Business Plan Outcome and Completion Budget to meet the Village's operating needs and management objectives while maintaining compliance with applicable regulations and using best practices.Financial Health Continue to enhance the presentation of information in the budget document for GFOA Distinguished Budget Award submission.Q1 2012 Report on the current water/sewer fee rate model. Make recommendations, if any, for support to pursue alternative fee structures.Q2 2012 Document the annual budget process.Q4 2012 Continue to support analysis of North Maine Utility System.Q4 2012 Improve the accuracy and completeness of budget projections.Q3 2012 Leverage payroll data collected through Novatime to analyze and improve the accuracy of payroll direct charges.Q3 2012 Implement reporting requirements for GASB 54.Q2 2012 Improve utilization of integrated automated financial system to support the procurement of goods and services in accordance with requirements and best practices. Information Technology Identify the role for Munis Contract Management module through a review of the functionality. Determine impacts on Purchase Order setup. Test expanded functionality of the module. Document the management and approver procedures as a result.Q4 2012 Develop and test end of year procedures for the close out of purchase orders; train departments on the close-out procedures.Q2 2012 Track prevailing wage act as it applies to Village procurements and ensure compliance.Q4 2012 Continue to expand centralizing procurement records and make contracts available in Village document repository.Q4 2012 Track invoice payments and change orders processed against MUNIS purchase orders; recommend vendor consolidation or bidding when applicable.Q4 2012 Evaluate bid collection and distribution management software.Q4 2012 Revise purchasing document to separate into procedures manual (petty cash, credit cards, house accounts, travel and training) and a policy document.Q4 2012 Village of Glenview 2012 Annual Budget 44 Department Business Plans and Action Steps Department Business Plan Outcome and Completion Manage citizen requests through the Resolution Center (RC) and monitor and evaluate Village response.Customer Service Continue to expand RC duties to broaden customer service for Public Works, Capital Projects and Development.Q4 2012 Review utility billing processes including consumption, Village codes, meter reading accuracy, late notice procedures, etc.Q3 2012 Develop standard RC service request response monthly report and post to website.Q2 2012 Complete Munis Public Works internal and external work order setup and decommission existing work order system.Q1 2012 Continue to manage lien process for outstanding water billing accounts related to bankruptcies and foreclosures.Q4 2012 Shadow cross-train with Public Safety Support Services.Q4 2012 Collaborate with Public Safety Support Services for enterprise system setup for overweight permit tracking payment.Q3 2012 Collaborate with Public Safety Support Services for enterprise system setup for solicitor's licenses tracking and payment.Q3 2012 Research the opportunity to expand call recording to Resolution Center in 2013.Q4 2012 Manage information technology training programs to continue to improve business processes.Information Technology Research solutions for mobile customer service request submission and inquiry.Q1 2012 Conduct monthly progress review of Munis tickets with Tyler Technologies.Q4 2012 Schedule Office 2010 training.Q2 2012 Enable authentication from ESS and content management system through Active Directory to establish a single network log-in for employees.Q3 2012 Deploy Crystal-specific web parts on EIC site to efficiently execute reports and expand department availability.Q2 2012 Respond to department EIC restructuring requests.Q4 2012 Conduct SharePoint training to more widely expose employees to the features within the software.Q1 2012 Continue to develop and expand Business Intelligence Tool within Map Office for department reports and performance measures.Q4 2012 Continue GIS data development (address maintenance, infrastructure, IMS sign inventory, CIP planning, utility as-builts, water system study data, etc.).Q4 2012 Village of Glenview 2012 Annual Budget 45 Department Business Plans and Action Steps Department Business Plan Outcome and Completion Establish routine Enterprise Management Training and develop new training programs as new modules are deployed.Q4 2012 Research strategies to expose data from enterprise applications on mobile devices.Q2 2012 Guide the analysis, design and implementation of information assets leveraging projects across multiple departments to support the technology goals of the Village. Information Technology Establish reporting of assets, inventory and services for Munis Work Orders.Q1 2012 Complete website redundancy setup and testing.Q1 2012 Complete EIC redundancy setup and testing.Q2 2012 Support the storm water system analysis and strategic plan by providing initial data and incorporating results back into GIS.Q2 2012 Collaborate with HR, Payroll and Budget to update locations and departments in the Munis Position Control module to reflect current Village authorized positions.Q2 2012 Support Planning and Economic Development goal to provide customers with on-line permit application, status review and payment functionality.Q3 2012 Support Inspections publishing of inspection results on-line.Q2 2012 Support New World Records Management System integration with Grayslake.Q1 2012 Evaluate fire inspection and fire records data repositories to determine best location for fire inspectors and firefighters access.Q4 2012 Support HR Munis enhancements such as Personnel Actions, on-line applicant tracking, and employee training tracking.Q4 2012 Support the setup and installation of upgrades to the Supervisory Control And Data Acquisitions system.Q4 2012 Support reporting on the on-line Commuter Parking renewal and payment process.Q3 2012 Continue to extend the Munis dashboard functionality.Q4 2012 Upon Village approval of annual data use agreement with Cook County, import GIS base map and property data, edge-match and update related databases.Q3 2012 Continue to develop web forms on the Glenview Public Website. Research licensing options to support a greater volume.Q4 2012 Support and provide training for Novatime Advanced Scheduling integration with MUNIS payroll and work orders.Q4 2012 Manage deployment of Novatime Advanced Scheduling software.Q4 2012 Village of Glenview 2012 Annual Budget 46 Department Business Plans and Action Steps Department Business Plan Outcome and Completion Support the implementation of New World web E-ticketing and crash reporting.Q3 2012 Continue to develop and deploy Munis Work Orders, Fleet and Facilities including Inventory.Q1 2012 Continue to expand electronic payment services from Village website.Q4 2012 Implement unified messaging through the telephone system.Q2 2012 Develop Emergency Operations Plan for new phone system.Q1 2012 Munis Utility Billing migration from UB Classic to UB CIS - data conversion and customer information system implementation to improve business processes.Q4 2012 Create mobile version of the Glenview Public Website.Q1 2012 Research options to deploy Village mobile applications.Q2 2012 Finalize and deploy Munis Property Master improvements.Q4 2012 Move alarm billing from Access database to New World and payment using the CSS-Epay solution.Q4 2012 Support Dispatch research efforts on expanding reverse 911 functionality.Q4 2012 Govern Village information assets to control standards and ensure reliability and security.Information Technology Assess inter-jurisdictional opportunities for technology partnering.Q2 2012 Coordinate with HR to update Village electronic communications policy for change in IRS laws on cellular devices, record retention, and use.Q1 2012 Manage technology to enable effective collaboration and communication.Information Technology Re-evaluate service that delivers electronic meeting information to the Village Board of Trustees.Q2 2012 Evaluate mobile device services to increase readability and decrease the need for wireless access cards.Q4 2012 Continue to evaluate alternative providers of communication services for consolidated billing and support.Q2 2012 Implement data replication and application redundancy of Munis Application new server environment.Q4 2012 Research method for users to easily migrate documents to the central Village document repository.Q4 2012 Develop standard operating procedure for Village-wide document scanning and indexing.Q2 2012 Support a request for proposals for Village-wide document scanning and indexing.Q1 2012 Research and employ data interoperability standards that optimize data management.Q4 2012 Research SharePoint 2010 cost and implementation schedule.Q3 2012 Village of Glenview 2012 Annual Budget 47 Department Business Plans and Action Steps Department Business Plan Outcome and Completion Formalize documentation and increase safety consciousness through implementation of standard operating procedures Organization Complete Policy and Procedure Manual for Streets/Forestry Q1 2012 Complete Policy and Procedure Manual for Water/Sewer Q2 2012 Develop plan to implement and communicate SOP's Q3 2012 Continually develop, document, and implement preventative maintenance programs Ongoing Increase employee knowledge through comprehensive training, including cross training.Organization Continue Cross Training Program for MEO's on for one month every 5 to 8 months Ongoing Arrange necessary training to stay in compliance with annual schedule Ongoing Maintain tracking database of employee training Ongoing Create mechanism for on-the-job-site safety assessments to be completed by Supervisors and Superintendents Ongoing Improve Employee Safety With Comprehensive Departmental Risk Management Program Organization Hold monthly Safety Talk Brown Bag Lunches Ongoing Conduct quarterly facility safety audit Quarterly Conduct Tailgate Safety Talks Quarterly Hold monthly Safety Committee meetings Ongoing Implement Accident review policy for preventable accidents Q2 2012 Improve Management Information Through Enhanced Data Collection and Reporting Mechanisms Information Technology Implement Munis/Novatime modules for payroll, work orders, asset management, inventory, etc.Q1 2012 Assist Administrative Services in the implementation of Asset Management Q1 2012 Assist Administrative Services in the implementation of Work Orders Q1 2012 Implement MUNIS Work Order System Q1 2012 Continually monitor the departmental budget using the purchase order system Ongoing Continue and improve upon the tracking of department outputs Ongoing Public Works Department Village of Glenview 2012 Annual Budget 48 Department Business Plans and Action Steps Department Business Plan Outcome and Completion Improve Management Information Through Enhanced Data Collection and Reporting Mechanisms Financial Health Review YTD budget reports with Administration Staff, Superintendents, and Supervisors on a quarterly basis Ongoing Initiate a pilot Anti-icing and De-icing program utilizing trailer mounted spray bars/tanks and new 6/8 yard trucks Organization Set up two parking lots and two arterials road sections to pilot different products Q2 2012 Perform product/service analysis Ongoing Effectively maintain the Village's fleet in order to ensure internal customers meet their operational goals Organization Implement electronic indirect time, inventory, and repair order entry by Mechanics Q1 2012 Manage opportunities to purchase shared services and commodities to create economies of scale Municipal Collaboration Participate in Municipal Partnering Project for joint purchasing Ongoing Bid water supply parts, tree planting and cold patch Q1 2012 Continue a comprehensive review and update of all department policies and procedures Organization Establish priority for policy review and establish progress schedule Q1 2012 Begin delegation of review efforts Q1 2012 Establish training protocol for policy changes Ongoing Attend seminar/training to obtain “Best Practice” information Q2 2012 Implement in-house and roll call training Organization Identify existing training requirements and needs Q1 2012 Determine the most beneficial delivery system for the training; computer based, large group/classroom, small group practical application Q1 2012 Identify instructors and develop lesson plans Ongoing Contract with vendors and/or develop and deliver training with existing staff/schedules Ongoing Police Department Village of Glenview 2012 Annual Budget 49 Department Business Plans and Action Steps Department Business Plan Outcome and Completion Conduct Recruit and Promotional Exams Organization Coordinate with Human Resources to identify and contract with testing consultants Ongoing Promote and schedule Recruit Test Ongoing Conduct and proctor Recruit Test Ongoing Promote and schedule Promotion Test Ongoing Conduct and proctor Promotion Test Ongoing Coordinate with Board of Fire and Police Commissioners to determine successful candidates Ongoing Implementation of New World Crash Reporting Information Technology Meet with PD, Records and NW Teams to create new procedure for crash reporting Q3 2012 Install necessary software and printers in cars Q2 2012 Provide training to departmental personnel reference electronic crash reporting Q3 2012 Fully implement Electronic Traffic Crash Reporting Q3 2012 Integrate Tactical Unit into Patrol Organization Recruit and train officers in plain clothes tactical patrol Q1 2012 Perform drug interdictions and mitigate Ongoing Problems in identifiable areas such as The Glen Town Center, Parks and bar areas Ongoing Integrate new sergeant into Traffic Unit. Manage traffic related issues to maintain high levels of public safety and quality of life in the Village Organization Direct stationary patrol at hazardous locations to increase enforcement measures by 5% over 2011 figures with special emphasis on crash causation factors Ongoing Develop traffic law enforcement plan based on traffic crash causation factors Ongoing Continue our educational/enforcement efforts with Home Owners Associations (HOA), schools and neighborhoods in an effort to enhance traffic safety and quality of life.Ongoing Increase school zone enforcements by 5% over 2011 Ongoing Village of Glenview 2012 Annual Budget 50 Department Business Plans and Action Steps Department Business Plan Outcome and Completion Guide the analysis, design and implementation of information and technology assets to support department operations and excellent customer service. Information Technology Update mobile devices and enhance current New World application use.Q2 2012 Formalize an SOP on ePCR technology inclusive of completion requirements, HIPPA, and ambulance billing. Provide appropriate training on software applications to all personnel. Complete transition from paper to fully electronic reporting.Q1 2012 Assist in NovaTime transition, provide appropriate training to all personnel, and monitor effectiveness/efficiencies.Q2 2012 Continue improving operating budget, financial practices to promote efficient service delivery, fiscal responsibility, and transparency.Financial Health Actively seek opportunities for partnering with neighboring jurisdictions in the areas of equipment, manning, joint-purchasing, and operating procedures.Q2 2012 Move forward on replacement process for one (1) ambulance and one (1) aerial apparatus, and one (1) utility vehicle.Q3 2012 Analyze current replacement plan and update where appropriate.Q3 2012 Continue improving operations, staffing, and programs to maximize quality of service and efficiency Organization Conduct promotional process for position of Lieutenant, that complies with state regulations and structure contained in Collective Bargaining Agreement.Q4 2012 Continue advancing toward becoming an accredited agency by completing comprehensive "Hazard Analysis".Q3 2012 Analyze benefits and feasibility of transitioning away from current EMS System.Q2 2012 Continue management of facilities projects in an effective, fiscally-responsible manner.Financial Health Manage efficient operations during remodeling Station 8.Q2 2012 Develop strategy for possible Station 6 relocation related to Downtown redevelopment project.Q3 2012 Fire Department Village of Glenview 2012 Annual Budget 51 Department Business Plans and Action Steps Department Business Plan Outcome and Completion Manage the Village's economic development initiatives to ensure the viability of Glenview's diverse tax base. Planning and Economic Development Represent the Village's interest at the Chamber of Commerce, the North Shore CVB, and trade shows.Ongoing Support owners' marketing of available commercial properties and respond to property inquiries.Ongoing Conduct business retention visits (major/minor) and coordinate Village response to issues identified.Ongoing Provide staff support to Development and PSPR meetings.Ongoing Administer incentive agreements including monitoring compliance, manage review process for new requests.Ongoing Facilitate Green Business Award program.2x/year Manage and improve the economic development contact list; maintain working relationships with area brokers and developers.Ongoing Produce quarterly list of new businesses opened.Ongoing Coordinate outreach with Chamber and local management companies to provide information on regulatory processes and gain customer feedback.Ongoing Manage the following economic development initiatives: Navy Land, Dominick’s, Village Hall, Fire Station, Chestnut/Waukegan Intersection, and McGrath.Ongoing Assist Development Advisor in generating catalytic developments and preparing recommendations for Village review Q3 2012 Participate actively in "major" projects e.g. Avon, GlenStar, 600 Milwaukee - from Development meetings through BOT decision Q4 2012 Coordinate the re-signing of all train station parking lots for ease of use by commuters and visitors - downtown and North Glen Q2 2012 Comprehensive list of business ownership and property ownership compiled, working with GIS and business licensing data Q2 2012 Manage the Village's Planning initiatives to deliver efficient, timely and accurate regulatory review of development proposals and special projects. Planning and Economic Development Increase the communication with the Board, Manager, Commissions, and other Departments involved in development projects.Ongoing Review land uses, development proposals and coordinate the necessary regulatory review process.Ongoing Effectively manage development proposals and special projects using established protocols and preliminary agendas.Ongoing Planning and Economic Development Department Village of Glenview 2012 Annual Budget 52 Department Business Plans and Action Steps Department Business Plan Outcome and Completion Assist Capital Projects in the implementation of the identified Milwaukee and Waukegan Corridor improvements.Ongoing Participate with the other member communities in the design and implementation of the Skokie Valley Trail.Ongoing Provide support to the redevelopment efforts for Downtown, Milwaukee and Waukegan Corridors.Ongoing Provide support to the Willow Road Community Action Group.Q2 2012 With Capital Projects, implement the storm water management ordinance amendments and research the storm water utility fee feasibility.Q2 2012 Analyze the impacts of absorbing the services provided to unincorporated areas by the Townships Q2 2012 Obtain Village Board direction on the update of the Village Comprehensive Plan.Q3 2012 Research, draft, gain public input and implement the following code improvements: Parking and Loading, Unified Development Code, Cross Access Agreements, Planned Development, Site Plan Review Ordinances, Non-conforming, and Signage.Q4 2012 Continue to identify and implement service level efficiencies that generate transparent communication and foster better customer relationships. Planning and Economic Development Develop comprehensive, yet concise, info sheets to guide customers through the various regulatory processes.Ongoing Implement MUNIS process improvements (i.e. permit tracking, application submittal through the web, etc.)Ongoing With Administrative Services, devise procedures to incorporate more efficient use of document management through additional scanning and document destruction.Ongoing Maintain CEU credits and certifications.Ongoing Update and maintain the Economic Development web page to be an effective resource for brokers and developers.Ongoing Utilize the website to provide more up to date and relevant planning information (i.e. projects in progress, public notices, case and permit status, case exhibits etc.)Ongoing Perform semi-annual customer service surveys to internal and external customers.Q1, Q3 2012 Modify the Commission staff reports to include a template checklist to ensure all angles of concerns are addressed.Q1 2012 Village of Glenview 2012 Annual Budget 53 Department Business Plans and Action Steps Department Business Plan Outcome and Completion Improve Development/PSPR meetings with advance preparation and follow up with customers to ensure they understand the process Ongoing Create a centralized data center that includes all demographic information.Q4 2012 Add Northfield and possibly Golf to the ALJ process; continue discussions with Northbrook; develop data to support expanding program to include police ordinance violations Q2 2012 Complete the transition of responsibilities resulting from recent Department reorganization.Q1 2012 Manage the Village's three-year design process to ensure adequate information is available for the five-year CIP planning process and seamless transition to the Construction Division for project delivery Capital Improvements Establish an aggressive bidding schedule and ensure bidding of all 2012 core CIP projects Q2 2012 Host a Village Board Workshop on the condition of the Village’s infrastructure including the new IMS roadway ratings and water strategic plan Ongoing Support the Village’s review of Township infrastructure including impacts on current Village residents and any future annexations Ongoing Continue implementation of the approved Flood Risk Reduction Program including hosting a Board Workshop on potential long- term funding sources Ongoing Ensure that all critical items related to the Chestnut/Waukegan intersection project are keep on track for January 2013 letting Ongoing Coordinate all necessary website updates to ensure that the CP and IS pages are up to date with all pertinent information Ongoing Coordinate Village projects with other agencies (IDOT, CCHD, Townships, ICC, Metra, etc.) and vice-versa to ensure proper scheduling and allocation of CIP funds Ongoing Continue to monitor and work with MWRD related to their ongoing storm water and sanitary sewer initiatives Ongoing Maintain and 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 Financial Health Work with the Public Works Department on potential policy revisions related to active maintenance funded by the CIP including crack-sealing, MARS-A/C, sewer televising and cleaning and others Ongoing Track and analyze contingency use for 2011 projects Ongoing Conduct 12 month warranty inspections on all 2010 projects Ongoing Capital Projects and Inspectional Services Department Village of Glenview 2012 Annual Budget 54 Department Business Plans and Action Steps Department Business Plan Outcome and Completion Support the close-out of the East of Harms sanitary sewer system improvement project including resolution of all system deficiencies Ongoing Maintain and improve existing Village Facilities to ensure a high quality work environment for Village employees and guests Capital Improvements Support the Administrative Services Department on any Board policy discussions related to the Facility Repair and Replacement Fund (FRRF) including determining a long-term funding sources Ongoing Continue implementation of the Facilities Strategic Plan Ongoing Evaluate the use of MUNIS “Work Orders” for potential improvements and improve feedback to customers Ongoing Support the Village Hall space needs analysis as necessary Ongoing Inspectional Services - Provide timely and efficient inspections services Customer Service Research the merits of expanded department hours (nights or Saturdays for homeowners)Ongoing Research online permitting, inspections scheduling and complaints/violation reporting options (including new software)Ongoing Coordinate with AS on more user-friendly website Ongoing Track number of inspections performed and critical violations Ongoing Audit 10 each plan review/complaint file/inspections monthly to determine areas of improvement Ongoing Outsource fire acceptance testing for alarms and any other systems connected to the alarm system (pre-action, stair pressurization, command rooms)Ongoing RFP -fire outsource management of required annual testing reports: alarm testing, hood and duct testing, sprinkler testing Ongoing RFI - research firms to provide fire alarm installation and tracking Ongoing Hire and cross-train 2 new part-time fire inspectors Ongoing Audit historical permits issued and identify any/all instances where necessary inspections were not obtained. Discuss how to better ensure proper inspections are obtained moving forward Ongoing Adopt the latest Illinois Dept. of Public Health (IDPH) code Ongoing Discuss expanding the Village's health inspection program to offer services to surrounding municipalities Ongoing Discuss sending business license renewals and other tasks to the RS (new requests stay with IS)Ongoing Revise existing informational handouts to better educate the public Ongoing Village of Glenview 2012 Annual Budget 55 Department Business Plans and Action Steps Department Business Plan Outcome and Completion Respond to and close complaints according to established protocols. Identify and address violation trends Ongoing Release same day reviews - Phase 2 - Commercial Remodeling, Wednesdays Ongoing Initiation of single family construction permit title sheet for architectural submittals to eliminate or lessen typical plan review items - Work necessary with SS to allow document to be cut and pasted and filled in on a plan submittal.Ongoing Village of Glenview 2012 Annual Budget 56 Performance Measures Division Performance Measure 2010 Actual 2011 Target 2011 Projected 2012 Target Percent of customer contacts (calls) responded to within one business day 90%90%90%90% 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%100%100% Percent increase in E-Glenview subscriptions 12.87%13%13%13% Average number of web visits each month 55,025 57,000 57,000 57,000 Average neighborhood meeting participant satisfaction rating 4.75 4.75 4.75 4.75 Average rating on Wellness Program participant satisfaction survey 4.21 4 4 4 Percent of workers comp claims reported by employee to supervisor within 24 hours of the incident NA 100 84 95 Number of Safety/Loss Prevention trainings conducted per year 0 1 1 2 Percent change in number of OSHA recordable injuries per year NA -5%5%-5% Percent change in average life of claim (in days) --Workers Compensation NA -5%-5%-7% Percent change in new property/liability losses incurred (measured in dollars incurred)NA -1%-5%-7% Percent change in new workers' compensation losses incurred (measured in dollars incurred)NA -2%-40%-20% Number of Equal Employment Opportunity compliance training topics conducted per year 1 1 1 2 HMO Health plan claims loss ratio 95.90%94%94%94% PPO Health plan claims loss ratio 95.60%99%99%99% Percent change in Rx cost per employee per month NA 7.2%7.2%6.0% Percent change in generic prescription Rx utilization NA 1.0%1.0%2.0% Percent change in 90 day mail order Rx utilization NA 1.0%1.0%1.0% Percent of eligible employees participating in the voluntary dental PPO program NA 5.0%25.0%26.0% Number of Freedom of Information Act (FOIA) requests processed 1,979 1,500 1,373 1,676 Number of case reports processed, including arrest reports 5,410 5,680 5,433 5,422 Telecommunicator average quality assurance score 87.7%90%93.3%90% Village Manager's Office Administration Communications Human Resources Public Safety Support Services Village of Glenview 2012 Annual Budget 57 Performance Measures Division Performance Measure 2010 Actual 2011 Target 2011 Projected 2012 Target Percent of IT service level agreement response for Helpdesk support (ticket response, back-up completion and security patch update) 99%99%99%99% IT Helpdesk service satisfaction and courtesy rating 4 4 4 4 Internal customer service rating that show staff's desktop mapping and GIS queries are being met 4 4 4 4 Percent time project tasks remain on schedule 90%90%85%90% Percent of system and service availability 95%95%99%99% Percent of IT service level agreement on-hour Priority One response 100%99%99%99% Percentage of environmentally friendly registered projects (EPAT) technology products purchased 95%99%99%99% Management teams' satisfaction rating on the enterprise systems' management dashboard 3 3.5 3.5 3.5 Percent affiance gained on document scanning volume and value 25%25%25%30% Consecutive years for receiving the Certificate of Achievement for Excellence in Financial Reporting 29 30 30 31 Consecutive years for receiving the Distinguished Budget Presentation Award 3 4 4 5 Number of repeat auditor comments 0 0 0 0 Number of corrective auditor comments 1 1 1 1 Number of Special Service Areas establishing ordinances filed with Cook County 6 13 13 0 Survey response indicated of overall satisfaction with work order communications and response 4.2 4.2 4.0 4.0 Percent of water billing filings transmitted timely and accurately 100%100%100%100% Increase percentage of online entry of water bill payments 15%5%-5%75% * Percent of customer contacts logged or routed 95%95%95%99% Percent of generated work orders requested 99%99%99%99% Administrative Services Department Support Services Finance Resolution Center Village of Glenview 2012 Annual Budget 58 Performance Measures Division Performance Measure 2010 Actual 2011 Target 2011 Projected 2012 Target Review 10% of standard operating procedures annually 95%100%90%100% 90% adherence to training schedules 80%90%95%100% Number of average hours of training per Maintenance Worker 30 30 30 30 Percent reduction on man-hours for JULIE locates 30%35%7%25% Number of utility hits 3 10 2 5 80% of all work orders are closed in accordance with timeframes outlined in the Resolution Center SLA 97.64%85%97%95% Percent of fleet availability 97.35%>95%96.14%>95% Percent of minimum billable hours 71.62%>70%72.40%>70% Percent of repairs completed in 1 day 81.98%>80%86.62%>80% Percent of repairs completed in 3 days or less 94.96%>90%95.01%>90% Percent compliance with scheduled preventative maintenance schedules 84.40%90%63.31%90% Percent of "comeback/repeat" repairs 0.00%<1%0.00%<1% Percent of scheduled maintenance and unscheduled maintenance repair ratio 29/71 60/40 56/44 60/40 Number of volunteer events (e.g. clean up litter, remove brush and install native plants) 4 5 6 6 Number of inches during the December - January snow season 52 45 58 30 Number of plow events during the December - January snow season 10 5 5 5 Number of salt runs during the December - January snow season 19 20 22 19 Tons of salt used during the December - January snow season 4,246 3,500 3,905 3,500 Loads of snow hauled to various sites during the December - January snow season 653 650 955 650 Number of trees infest with EAB removed 61 200 235 300 Number of meter service calls (e.g. meter tests, installations, final reads and repairs) 3,330 3,500 3,649 4,000 Number of sanitary sewer feet cleaned (Glenview System) 534,815 432,000 428,666 437,000 Number of sanitary sewer feet cleaned (North Maine System) 123,210 119,000 116,000 116,000 Fleet Streets and Forestry Water and Sewer Public Works Department Administration Village of Glenview 2012 Annual Budget 59 Performance Measures Division Performance Measure 2010 Actual 2011 Target 2011 Projected 2012 Target Percent increase in usage of traffic calming devices 26 28 28 30 Percent increase in citizen/business contacts (walk and talk)2,319 2,435 3,547 3,500 Percent increase in the number of residents that participated in child safety seat and/or citizen Police Academy programs 282 290 231 250 Percent increase of enforcement efforts at school zones, hazardous intersections and speeding "hot spots" 2,715 2,796 2,070 2,700 Percentage of missing person cases referred to Detective Bureau within 2 hours of receipt 1 90%90%90 Number of self initiated park (directed) patrols 168 200 1,776 1,700 Percentage of domestic violence victims supported/assisted within 24 hours of notification 92%92%92%92% Percentage of Fire Department policies are reviewed & updated 45%10%10%10% Percentage of Fire Department standard operating procedures are reviewed & updated 25%10%15%20% Percentage of Police and Fire Commission Rules and Regulations are reviewed and updated 0%10%10%20% Percentage of K-8 classrooms and senior facilities visited to present a specific message 100%100% K-5: 100% 6-8: 100% Senior Facility Requests: 100% 100% Operational readiness of Emergency Operations Center 1 Hour 1 Hour 1 Hour 1 Hour EMS baseline Turnout Time (the time between dispatch notification and vehicle(s) enroute) of 90 seconds 88.44%90%88.05%90% Fire Baseline Turnout Time (the time internal between dispatch notification and vehicle(s) enroute) of 90 seconds 96.53%90%94.97%90% Fire & EMS Baseline Travel Time (the time interval from enroute until on scene, based on urban population) of 5 minutes 12 seconds 94.83%90%94.00%90% Total Baseline Response Time: EMS (Call creation to arrive, first unit on scene) Code 1, Code 1 Extrication, of 8 minutes 12 seconds 98.56%90%98.83%90% Fire Department Fire Department Police Department Police Department Village of Glenview 2012 Annual Budget 60 Performance Measures Division Performance Measure 2010 Actual 2011 Target 2011 Projected 2012 Target Total Baseline Response Time: Fire (Call creation to arrive, first unity on scene) Code 3, 3A, 4 of 8 minutes 12 seconds 97.27%90%97.42%90% Number of emergency responses 6,902 6,902 7,300 7,300 Percent of staff exceeding the minimum certification/licensing requirement of their specialty NA NA NA 100% Receive an 85% acceptability rating on customer service surveys. NA NA NA 85% Percent of major businesses contacted annually NA NA NA 100% Number of minor businesses contacted annually NA NA NA 100 Percent of major property owners in key business districts contacted annually NA NA NA 100% Percent of Re-reviews reduced based on implementation of improvements NA 10%20%10% Percent of all building plans that receive an initial review within ten (10) working days 77%80%87%80% Percent of small building permits that receive an initial review within five (5) working days NA 80%96%80% Percent of all annual fire inspections and required re-inspections that are completed 95%95%95%95% Percent of all complaints responded to within 24 hours 95%80%90%80% Percent of complaints closed, in court or in the documented process of compliance within 3 months NA 100%100%100% Percent of scheduled inspections and re-inspections conducted on or before the requested time NA 90%95%95% Percent of Inspections Services budget devoted to training (ISO requirement) 2%2%1.50%2% Percent of staff exceeding the minimum certification/licensing requirements of their specialty 30%30%30%30% Percent of that staff shall be cross-trained 30%30%100%80% Planning and Economic Development Planning Percent of Department application forms and informational packets reviewed and updated.NA NA NA 75% Economic Development Capital Projects and Inspectional Services Inspectional Services Village of Glenview 2012 Annual Budget 61 Performance Measures Division Performance Measure 2010 Actual 2011 Target 2011 Projected 2012 Target Percent of attendance of impacted residents at design meetings 17%20%16.30%18% Resident satisfaction with usefulness of design meetings 4.75 4.00 4.7 4.25 Resident satisfaction with quality and clarity of information in design meetings 4.69 4.00 4.7 4.25 Resident satisfaction with staff's helpfulness and willingness to answer questions 4.75 4.00 4.8 4.25 Resident satisfaction with the meeting space for design meetings 4.88 4.00 4.9 4.25 Resident satisfaction the length of design meetings 4.88 4.00 4.8 4.25 Overall average of resident satisfaction survey with conduct of design meetings 4.79 4.00 4.77 4.25 Resident satisfaction for the design of projects 4.12 3.8 4.14 3.8 Resident satisfaction for the construction quality of projects 4.2 3.8 4.28 3.8 Resident satisfaction for the construction timetable of projects 3.48 3.8 3.47 3.8 Resident satisfaction for the landscaping and restoration of projects 3.67 3.8 3.65 3.8 Resident satisfaction for the tree preservation of projects 4.01 3.8 3.9 3.8 Resident satisfaction of Village staff performance and response 4.19 3.8 4.2 3.8 Resident satisfaction of contractor performance and response 3.85 3.8 3.87 3.8 Overall average resident satisfaction with Village construction projects 3.97 4 3.8 3.8 Percent of contract deadlines met NA 90%75%75% Percent of contingency used in core CIP projects 15%50%50%50% Percent of budgeted funds committed in Facility Repair and Replacement Fund for fiscal year NA NA NA 90%** Percent of work orders completed within pre-established time frames NA NA NA 90%** Facilities Design Construction Village of Glenview 2012 Annual Budget 62 This page intentionally left blank. Village of Glenview 2012 Annual Budget 63 VILLAGE OF GLENVIEW SUMMARY BY FUND Village of Glenview 2012 Annual Budget 64 This page intentionally left blank. 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 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 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 Village of Glenview Fund Structure Prior to Governmental Accounting Standards Board (GASB) No. 54 Note: GASB issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, to clarify fund balance reporting and the definition of fund types. These clarifications resulted in the “rolling” of several funds into the Corporate Fund and the Special Tax Allocation Fund. A complete explanation of why funds were “rolled” into another existing fund can be found in the Summary by Fund Section. Village of Glenview 2012 Annual Budget 65 Operating Funds Corporate Fund * Refuse and Recycling * Joint Dispatch Special Revenue Funds Special Tax Allocation Fund * Glen Redevelopment * Glen Caretaker * Glen Land Sales * Navy PPV Debt (2009E) Foreign Fire Tax Fund Police Special Fund Capital Project Funds Capital Projects Fund Glen CIP Fund * Glen CP Funding (2006A) Motor Fuel Tax Fund Village Permanent Fund Debt Funds PDHQ Debt (2004B) Enterprise Funds Glenview Water Fund Glenview Sanitary Sewer Fund North Maine Water and Sanitary Sewer Fund Wholesale Water Fund Commuter Parking Fund Internal Service Funds Municipal Equipment Repair Fund Capital Equipment Replacement Fund Insurance and Risk Fund Facility Repair and Replacement Fund Trust and Agency Funds Police Pension Fund Firefighters' Pension Fund Escrow Deposit Fund Special Service Area Bond Fund Village of Glenview Fund Structure After Governmental Accounting Standards Board (GASB) No. 54 Implementation Village of Glenview 2012 Annual Budget 66 Revenue Highlights The Village of Glenview appropriations are supported by a number of different sources. The primary revenue categories are Local Taxes, Licenses and Permits, Fees and Fines, Charges for Services, Intergovernmental, Investment Income, Other/Miscellaneous, Transfers In and Bond Refunding. In addition to these revenues, the Village has reserves which can be utilized when revenues are not adequate to cover spending. $- $25 $50 $75 $100 $125 $150 $175 2010Actual 2011 AdoptedBudget 2011 ProjectedActual 2012 AdoptedBudget Mi l l i o n s Village of GlenviewTotal Revenues and Other Sources All Village Funds (excluding Library Funds) Local Taxes Licenses and Permits Fees and Fines Charges for Services Intergovernmental Investment Income Others/Miscellaneous Transfers In Bond Refunding Revenue Source 2010 Actual 2011 Adopted Budget 2011 Projected Actual 2012 Adopted Budget Local Taxes $60,470,473 63,083,538 63,824,055 65,157,592 Licenses and Permits 3,303,526 1,838,979 1,787,250 2,073,000 Fees and Fines 135,183 102,806 128,806 122,806 Charges for Services 40,564,251 41,877,810 41,704,163 43,548,060 Intergovernmental 12,512,784 12,798,928 11,313,411 10,912,368 Investment Income 10,544,095 8,629,596 2,573,827 7,520,882 Others/Miscellaneous 3,145,999 2,921,055 2,781,330 2,477,306 Transfers In 16,815,038 18,759,297 18,380,275 8,460,571 Bond Refunding - - 11,035,000 - Total 147,491,350 150,012,009 153,528,118 140,272,585 Village of Glenview 2012 Annual Budget 67 Corporate Fund General Sales Tax, Property Tax, electricity, natural gas and telephone Utility Taxes, Home Rule Sales Tax and State Shared Income Tax account for approximately 73.8% of the revenue collected in the Corporate Fund. While the Village is still feeling the effects of the economic downturn in 2008, gradual stability and moderate improvement can be seen. There are even signs that State Shared Income Tax is beginning to level off after three years of declines and should meet or exceed 2011 amounts in 2012. 2009 Actual - 2012 Budget for Corporate Fund Major Revenue Sources $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 General Sales Tax Property Tax*Home Rule Sales Tax Utility Taxes Income Tax 2009 Actual 2010 Actual 2011 Projected Actual 2012 Budget * Village Property Tax Levy only -Excludes Library * General Sales Tax The current general merchandise sales tax rate in Glenview is 9.00%. This is a combination of rates for the State of Illinois (6.25%), the Cook County Home Rule (1.00%), 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. 2011 General Sales Tax receipts show signs of growth with projections of $12,900,000 being 4.6% greater than 2010 actuals. The 2012 budget includes anticipated growth of 1.5% from the 2011 projections, bringing the General Sales Tax budget to $13,093,500. * 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 2010 with 2011 projections being $6,300,000. The 2012 budget includes anticipated growth of 1.5% from the 2011 projections, bringing the Home Rule Sales Tax budget to $6,394,500. Village of Glenview 2012 Annual Budget 68 * Property Taxes Property Taxes account for 20.1% of the 2012 Corporate Fund revenue budget. The Village’s 2011 property tax levy to be collected in 2012 is $10,793,538. $1,968,426 is assigned to pay specific debt obligations while $6,188,875 is set aside to cover the Village portion of Police, Fire and IMRF pension contributions. This leaves only 24.4% or $2,636,237 to be applied to Corporate Fund operating expenditures. In Fiscal Year 2008, the Board of Trustees’ established a policy to allow the property tax levy to increase by the anticipated new growth in the equalized assessed value (EAV), typically 2%. Limiting the levy increase to this anticipated increase in EAV, should hold the tax burden flat for existing Glenview taxpayers. For the 2010 levy, the increase in EAV reported October 2011 was only 0.78%. Therefore the Village Board limited the 2011 levy increase to this 0.78% of the 2010 levy, or $83,538 The property tax levy is the Library’s main source of revenue. Each year the Library’s levy amount is determined based on the operational needs for that year. Beginning with the 2009 levy to be collected in 2010, the Library began paying the debt service related to the 2009A Corporate Purpose Bonds that funded the new Library. In order to phase-in the impact to Glenview taxpayers the Village proposed a three year plan to assist with a portion of this obligation using reserves from the Permanent Fund. For three years, a portion of the debt service would be abated, minimizing the impact to the taxpayer. In 2010 the Village contributed 75% or $1.5 million of the $2.0 million debt payment. In 2011 the village contributed nearly $1.0 million or 50%. For the 2011 Library levy it was determined that the Library had sufficient reserves to contribute 25% of the 2012 debt service payment. The 2011 levy for Library operations increased by the same 0.78% used by the Village, an increase of $44,070. After adding 75% of the debt obligation, $1,466,386, the total Library 2011 tax levy to be collected in 2012 is $7,160,456. Property Tax Levy by Levy Year 8,698,006 9,592,176 9,804,801 10,500,000 10,710,000 10,793,538 5,167,382 3,883,495 5,515,000 6,091,387 6,630,391 7,160,456 - 3,000,000 6,000,000 9,000,000 12,000,000 2006 2007 2008 2009 2010 2011 Village Library Village of Glenview 2012 Annual Budget 69 * Utility Taxes - Electricity Tax The Village tax on electricity is based upon established rates per kilowatt-hours used or consumed in a month. Revenues received from these taxes are generated based on actual usage and largely depend on fluctuations in temperatures and population. With the recent rate increase granted to Commonwealth Edison, the 2012 budget of $2,223,600 includes a 2.0% increase over the 2011 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 2012 budget amount of $2,547,946. * Utility Taxes - Natural Gas Tax (Municipal Utility Tax) Glenview imposes a 5.0% tax on gross natural gas sales within the Village. Like the tax on electricity, receipts are directly related to fluctuations in temperatures and population, in addition to the cost of natural gas. While individual months may fluctuate from year to year, annual revenues have shown modest, yet consistent growth. The 2012 budget of $918,000 includes a 2.0% increase over the 2011 projection. * Utility Taxes - Gas Use Tax Nationally, the Gas Use Tax was first implemented after deregulation of the natural gas utilities in 1998. As customers began to purchase their gas from out of state vendors, it was not taxed by the Municipal Utility Tax. The Village’s analysis of the Gas Use Tax showed that an additional tax of $0.0450 per therm would equalize the Municipal Utility Tax. The Village Board adopted the Gas Use Tax on October 21, 2008 and collections began on Nov. 1, 2008. 2011 Gas Use Tax receipts are projected at $450,000. The 2011 budget includes a 2.0% increase to $459,000. * Income Tax The Village receives a portion of State Income Tax receipts on a per-capita basis. While both the individual and corporate rates were increased for 2011, the municipal share was adjusted so that 100% of the increase would remain with the State. The economic recession has had a dramatic impact on Glenview’s Income Tax receipts. 2008 receipts of $4.2 million dropped to $3.6 million in 2009 and continued to decrease to $3.5 million for 2010. 2011 began with significant declines compared to 2010 but later months showed signs of stabilization. The 2011 Income Tax projection is $3,392,827 and the 2012 budget remains flat at the same amount. Commuter Parking Fund * Permits and Daily Parking Revenue The Village maintains commuter parking lots and related facilities at both METRA stations located in the Village, downtown and in the Glen. Revenues of the Fund consist mainly of parking fees. The Village offers a daily parking fee of $2.00 per day. METRA allows the sale of a limited number of parking permits. Permits cost $300 annually for Glenview residents and $400 annually for non-residents. Permits may be purchased in six month or annual increments. There are a total of 679 parking spaces at the downtown station, 628 of which are reserved for annual parking permit holders, while the remaining 51 spaces are daily fee. The Glen of North Village of Glenview 2012 Annual Budget 70 Glenview train station has a total of 500 annual parking permit spaces and 500 daily fee spaces. 2012 budgeted revenues are $501,200. 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 2011 MFT revenue is $1,250,000. Based on the information from the Illinois Municipal League and historical trend data, staff is holding MFT revenue flat at $1,250,000 for the 2012 budget. On November 3, 2009, the Village passed a local motor fuel tax (LMFT) of $0.02 per gallon, effective January 1, 2010. The projection for 2011 LMFT revenue is $320,000. The 2012 budget for LMFT is $329,600 Special Tax Allocation Fund * Tax Increment Financing Property Tax Revenues are generated from incremental property taxes from the growth of the assessed valuation at the Glen Tax Increment Financing (TIF) District. These incremental taxes are projected to grow to over $33 million annually before the TIF District is retired which is planned to happen during 2021. Total projected actual revenue for 2011 for TIF incremental taxes is $26,500,000. For 2012 the Village is projecting slight improvement in development within the TIF district and therefore has estimated a 2.6% increase in TIF incremental taxes. The 2012 budgeted amount is $27,200,000. Glenview Water and Sewer Funds * Sale of Water and 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. 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 2012 budget assumes a slight decline in water consumption based on current trends. The water quarterly fixed rate increase is 7.0% and the 2012 consumption rate increase is 8.0%. The sewer quarterly fixed rate and consumption rate remain unchanged from 2011. The 2011 revenue projection for Glenview water services is $8,936,470, with the 2012 budget increasing to $9,570,449 and total revenue budgeted to be $9,810,555. The 2011 revenue projection for sewer services is $2,288,808 with the 2012 budget increasing to $2,333,699 and total revenue budgeted to be $4,118,543. Village of Glenview 2012 Annual Budget 71 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 2012 budget assumes a slight decline in water consumption based on current trends. The monthly fixed rate increase is 7.0% and the 2011 consumption rate increase is 0.0%. The 2011 revenue projection for North Maine water and sewer services is $7,565,446 with the 2012 budget increasing to $7,580,461. Village of Glenview 2012 Annual Budget 72 Expenditure Highlights Major expenditures for the Village include Operations and Maintenance costs, Capital Outlay and Capital Projects, Debt Service expenditures, and Transfers Out. $- $25 $50 $75 $100 $125 $150 $175 $200 2010*Actual 2011 AdoptedBudget 2011 ProjectedActual 2012 AdoptedBudget Mi l l i o n s Village of GlenviewTotal Expenditures and Other Uses All Village Funds (excluding Library Funds) Operations and Maint.Capital Outlay Debt Service Capital Projects Transfers Out Bond Refunding *Note: Excludes depreciation Expenditures 2010* Actual 2011 Adopted Budget 2011 Projected Actual 2012 Adopted Budget Operations and Maint.$101,749,457 104,324,628 101,978,886 105,022,925 Capital Outlay 1,775,858 2,189,303 1,875,648 2,239,591 Debt Service 14,729,837 15,491,332 15,366,542 15,222,785 Capital Projects 15,167,991 20,132,721 17,577,933 16,726,197 Transfers Out 17,799,049 18,759,297 18,055,814 8,460,571 Bond Refunding - - 11,172,119 - Total 151,222,193 160,897,281 166,026,942 147,672,069 *Note: Excludes depreciation Village of Glenview 2012 Annual Budget 73 Operations and Maintenance The 2011 Operations and Maintenance (O&M) costs are projected to be 2.2% or $2,345,632 less than the original budget amount of $104,324,626 as Village management continues to explore ways to control costs while maintaining service levels. The 2012 O&M budget includes an anticipated increase from 2011 projections of 3.0% or $3,043,930 for a total of $105,022,925. The 2012 budget includes 18 fewer full-time employees than the 2011 budget. This reduction in staff results in Personnel costs that are 1.1% or $449,257 lower than the 2011 projections. The $41,561,285 budgeted amount includes the cost of living increases for all non-union employees as well as those increases that are mandated by current union contracts. Pension related increases of $128,985 were more than offset by a $346,321 reduction in regular salaries, and a $232,611 reduction in overtime salaries. Contractual costs of $47,200,924 in the 2012 budget are $2,364,327 higher than 2011 projections. A $2.2 million increase is tied to a contractual obligation which is contingent on the development of land in The Glen TIF. Water purchases are expected to increase $406,605. Make-Whole Payments for The Glen TIF are budgeted at $570,181 above 2011 projections due to increased student counts in the core jurisdictions. 2011 Snow & Ice Maintenance was unusually high due to the blizzard. Therefore the 2012 budget for Snow & Ice Maintenance is $247,611 lower. Spending on outside services and contractors is expected to decrease by $521,911 and savings of $153,512 is the result of a change in the Village’s phone system. The Commodities budget for 2012 is $4,449,878. This is relatively flat compared to the 2011 projections with minor increases in spending on supplies, electricity and fuel costs. Other Charges and Inter-Fund Charges combine for the remaining $11,810,837 of O&M expenditures in the 2012 budget. This is 8.6% or $931,024 higher than 2011 projections primarily due to $667,000 to be spent on complete tank cleaning and re-painting, including code compliance upgrades for the Waukegan Road Elevator Tank. Capital Outlay Capital outlay purchases are typically one-time needs that cause the expenditure total to fluctuate year to year. Village departments have replacement cycles for most of the capital outlay needs (i.e. – computer monitor replacement or vehicle needs.) While the cycles tend to help minimize Village of Glenview 2012 Annual Budget 74 the fluctuations year to year, there will always be a level of change imbedded in this type of purchase. Capital outlay expenditures for 2012 of $2,239,591 represent a $363,943 increase over 2011 projections and include the purchase of a ladder truck budgeted at $1.2 million. Debt Service Debt service payments are based on a debt schedules determined at the time of the debt issuance. The 2012 budget for debt service totals $15,222,785, a decrease of $143,757 which 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 for each core infrastructure component. For example, the asphalt roads are planned to be resurfaced every 20 years (for 2 cycles) and then fully reconstructed at 60 years (the third cycle.) Historically, each road segment is tested and rated every five years which provides technical information as to the quality of the surface and subsurface of the road. The Board has adopted a goal of maintaining an average IMS rating of 75 for all roads in Glenview. Additional investment from the Corporate Fund in 2011 allowed the Village to take advantage of the favorable bidding environment by accelerating several projects as well as qualifying for additional outside funds. Consequently, the Village’s projected 2011 IMS rating of 77 exceeds the goal of 75. An updated IMS study will be completed in 2012. The 2012 budgeted amount for road resurfacing and reconstruction is $5,889,762. The total capital improvements budget is $16,726,197; this includes core infrastructure, water and sewer utilities, The Glen, and facility improvements. Bond Refunding The $11,172,119 in 2011 was related to the refunding of tax-exempt General Obligation Bond Series 2001. You will find a similar amount reported in the Revenue Highlights. Village of Glenview 2012 Annual Budget 75 Transfers Out Transfers Out are significantly lower in 2012 primarily as a result of the implementation of GASB 54. The combining of funds eliminated the need for a number of transfers. The following are the remaining transfers in the 2012 Budget. Corporate Fund to Capital Projects: This transfer is to support the Capital Improvements Program’s road resurfacing and improvements. Corporate Fund to CPBS 2004 Fund: This transfer is to move property tax revenue to the correct fund to pay debt that was issued for the Police Station. Special Tax Allocation Fund (STAF) to Corporate Fund: This transfer is for developer fees charged to STAF. The STAF is treated similar to any other developer in the village and is charged the same fees. Permanent Fund to Capital Projects: This transfer is to support projects recommended by the Storm Water Task Force. Permanent Fund to Glenview Sewer Fund: This transfer is to support sanitary improvements for the East of Harms area. Wholesale Water Fund to Corporate Fund: This transfer is intended to recover overhead costs associated with running the wholesale water fund. Wholesale Water Fund to Capital Projects Fund: This transfer is a return on investment that is used to improve public roadways. North Maine Fund to Corporate: This transfer is intended to recover overhead costs associated with running the North Maine water and sewer systems. Special Service Areas Transfer: This transfer is to move property tax revenue to the correct fund to pay for improvements associated with the Special Service Areas. The table below summarizes the 2012 Transfers between Funds. 2012 Summary of Transfers In and Out Transfers In Transfers Out Corporate Fund Capital Projects Fund Glenview Sewer Fund CPBS 2004 Fund Corporate Fund $2,500,000 $1,968,426 Special Tax Allocation Fund $273,379 Escrow Deposit Fund $50,000 Permanent Fund $858,600 $1,700,000 Wholesale Water Fund $300,000 $465,920 North Maine Fund $135,651 Special Service Areas 208,595 Village of Glenview 2012 Annual Budget 76 FY 2010 FY 2012 Actual Original Revised Projected Budget $255,898,431 $252,167,587 $252,167,587 $252,167,587 $239,668,765 Budgeted Revenues Taxes 60,470,473 63,083,538 63,083,538 63,824,055 65,157,592 Licenses and Permits 3,303,526 1,838,979 1,838,979 1,787,250 2,073,000 Fines and Forfeits 135,183 102,806 102,806 128,806 122,806 Charges for Services 40,564,251 41,877,811 41,877,811 41,704,163 43,548,060 Intergovernmental 12,512,784 12,798,928 12,839,378 11,313,411 10,912,368 Investment Income 10,544,095 8,629,596 8,629,596 2,573,828 7,520,882 Other Revenues 3,145,999 2,921,055 2,921,055 13,816,330 2,477,306 Revenue Sub Total 130,676,311 131,252,713 131,293,163 135,147,844 131,812,014 Transfers In 16,815,038 18,759,297 19,709,297 18,380,277 8,460,571 Total Revenues 147,491,350 150,012,010 151,002,460 153,528,120 140,272,585 Budgeted Expenditures Operating Expenditures Personnel 40,782,214 41,891,285 41,730,132 42,010,433 41,561,285 Contractual 43,720,265 45,154,210 47,957,074 45,981,475 45,001,124 Commodities 4,616,368 4,252,284 4,319,194 4,252,041 4,449,678 Other Charges 21,055,833 24,102,738 23,889,207 32,633,905 23,754,226 Capital Outlay 2,952,373 3,887,303 3,686,115 3,177,460 2,239,591 Total Operating Expenditures 113,127,052 119,287,821 121,581,722 128,055,315 117,005,904 Other Expenditures Interfund Charges 4,611,805 4,415,440 5,022,956 4,784,570 5,479,396 Capital Projects 13,991,477 18,434,721 22,632,496 15,131,243 16,726,197 Depreciation 1,692,811 - - - - Total Other Expenditures 20,296,092 22,850,161 27,655,451 19,915,813 22,205,593 Expenditure Sub Total 133,423,144 142,137,981 149,237,173 147,971,128 139,211,497 Transfer Out 17,799,049 18,759,297 19,172,997 18,055,814 8,460,571 Total Expenditures 151,222,193 160,897,278 168,410,170 166,026,942 147,672,068 Surplus/(Deficit)(3,730,844)(10,885,269)(17,407,711)(12,498,822)(7,399,483) $252,167,587 $241,282,319 $234,759,877 $239,668,765 $232,269,282 Budgeted Non Expensed Items Debt (5,012,849)(1,029,523)(1,029,523)(1,029,523)(1,056,419) Capitalized Assets (3,043,633)(1,200,000)(1,200,000)(1,200,000)(1,600,000) Total Budgeted Non Expensed Items (8,056,482)(2,229,523)(2,229,523)(2,229,523)(2,656,419) All Funds Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Net Assets Village of Glenview 2012 Annual Budget 77 Taxes 46% Licenses and Permits 2% Fines and Forfeits 0% Charges for Services 31% Intergovernmental 8% Investment Income 5% Other Revenues 2% Transfers In 6% 2012 Sources of Village Funds Personnel 28% Contractual 30% Commodities 3% Other Charges 16% Capital Outlay 2% Interfund Charges 4% Capital Projects 11% Transfer Out 6% 2012 Uses of Village Funds Village of Glenview 2012 Annual Budget 78 2012 Summary of Estimated Sources and Uses of Funds General Fund Corporate Fund Police Special Fund Foreign Fire Fund Special Tax Allocation Fund $21,747,891 $34,221 $314,263 $5,954,149 Budgeted Revenues Taxes 37,684,584 - - 27,200,000 Licenses and Permits 2,003,000 - - - Fines and Forfeits 122,806 - - - Charges for Services 4,178,653 - - 14,180 Intergovernmental 8,666,814 - - - Investment Income 34,000 100 1,200 25,000 Other Revenues 597,009 - 75,000 - Transfers In 759,030 - - - Total Revenues 54,045,896 100 76,200 27,239,180 Budgeted Expenditures Operating Expenditures Personnel 30,074,662 - - 404,078 Contractual 8,835,341 - 35,360 17,209,641 Commodities 1,932,086 - 78,000 146,624 Other Charges 5,050,091 - - 14,319,990 Capital Outlay 208,750 30,000 - - Total Operating Expenditures 46,100,930 30,000 113,360 32,080,334 Other Expenditures Interfund Charges 3,491,714 - - 43,427 Capital Projects - - - - Transfer Out 4,468,426 - - 273,379 Total Other Expenditures 7,960,140 - - 316,806 Total Expenditures 54,061,070 30,000 113,360 32,397,139 Surplus/(Deficit)(15,173) (29,900) (37,160) (5,157,959) 21,732,718 4,321 277,103 796,190 Budgeted Non-Expensed Items Debt - - - - Capitalized Assets - - - - Total Budgeted Non-Expensed Items - - - - Beginning Estimated Fund Balance/ Net Assets Ending Estimated Fund Balance/ Net Assets Special Revenue Funds Village of Glenview 2012 Annual Budget 79 Glenview Water Fund Glenview Sewer Fund North Maine Water and Sewer Fund Wholesale Water Fund Commuter Parking Fund Municipal Equipment Repair Fund Capital Equipment Replacment Fund $33,565,569 $14,273,089 $3,555,929 $1,859,106 $2,159,330 $480,417 $4,397,195 - - - - - - - 60,000 10,000 - - - - - - - - - - - - 9,581,449 2,333,699 8,030,461 2,298,316 499,200 1,593,293 1,363,107 - - - - - - - 9,000 4,200 5,700 3,300 2,000 1,000 50,000 130,000 - 106,000 - - 132,598 90,500 30,106 1,770,644 - - - - - - 9,810,555 4,118,544 8,142,161 2,301,616 501,200 1,726,891 1,503,607 2,062,036 441,649 865,953 78,272 - 416,699 - 4,260,268 89,176 5,180,871 1,109,702 273,694 317,849 - 812,147 39,146 205,975 16,935 66,121 921,012 231,633 378,289 289,013 951,331 234,062 - 5,755 - 5,835 - 1,200 - 4,000 - 1,934,806 7,518,574 858,984 7,205,329 1,438,972 343,815 1,661,315 2,166,439 1,460,541 86,869 187,006 23,094 133,996 52,750 - 2,499,589 3,179,434 926,991 - - - - - - 135,651 765,920 - - - 3,960,130 3,266,303 1,249,648 789,014 133,996 52,750 - 11,478,704 4,125,287 8,454,977 2,227,985 477,811 1,714,065 2,166,439 (1,668,149) (6,744) (312,816) 73,631 23,389 12,826 (662,832) 31,897,420 14,266,345 3,243,113 1,932,737 2,182,720 493,243 3,734,363 (308,000) (242,000) (281,419) (225,000) - - - (1,200,000) (400,000) - - - - - (1,508,000) (642,000) (281,419) (225,000) - - - Enterprise Funds Internal Service Funds Village of Glenview 2012 Annual Budget 80 2012 Summary of Estimated Sources and Uses of Funds Insurance and Risk Fund Facility Replacement and Repair Fund Capital Projects Fund Glen Capital Projects Fund $3,720,557 $4,751,856 $15,037 $8,857,000 Budgeted Revenues Taxes - - - - Licenses and Permits - - - - Fines and Forfeits - - - - Charges for Services 7,629,881 1,109,550 130,000 - Intergovernmental - 275,000 140,954 250,000 Investment Income 240,382 30,000 - 20,000 Other Revenues - - - - Transfers In - - 3,929,471 2,894 Total Revenues 7,870,263 1,414,550 4,200,425 272,894 Budgeted Expenditures Operating Expenditures Personnel 564,050 - - - Contractual 7,445,099 - - - Commodities - - - - Other Charges 2,000 - - - Capital Outlay - 55,000 - - Total Operating Expenditures 8,011,149 55,000 - - Other Expenditures Interfund Charges - - - - Capital Projects - 1,818,500 4,094,583 2,627,500 Transfer Out - - - - Total Other Expenditures - 1,818,500 4,094,583 2,627,500 Total Expenditures 8,011,149 1,873,500 4,094,583 2,627,500 Surplus/(Deficit)(140,886) (458,950) 105,842 (2,354,606) 3,579,672 4,292,906 120,880 6,502,393 Budgeted Non-Expensed Items Debt - - - - Capitalized Assets - - - - Total Budgeted Non-Expensed Items - - - - Beginning Estimated Fund Balance/ Net Assets Ending Estimated Fund Balance/ Net Assets Internal Service Funds Capital Project Funds Village of Glenview 2012 Annual Budget 81 Debt Funds Permanent Fund Motor Fuel Tax Fund CPBS04 Debt Fund Police Pension Fire Fighters' Pension Escrow Deposit Fund SSA Bond Fund $30,390,729 $855,752 $29,538 $52,649,396 $49,990,111 $17,108 $50,521 - - - - - - 273,008 - - - - - - - - - - - - - - 156,000 - - 1,767,365 2,862,905 - - - 1,579,600 - - - - - 28,000 4,000 2,000 3,510,000 3,501,000 50,000 - - - - 679,681 666,518 - - - - 1,968,426 - - - - 184,000 1,583,600 1,970,426 5,957,046 7,030,423 50,000 273,008 - - - 2,402,014 4,251,872 - - - - - 80,093 164,030 - - - - - - - - - 488,795 - 1,968,926 - - - 65,974 - - - - - - - 488,795 - 1,968,926 2,482,108 4,415,901 - 65,974 - - - - - - - - 1,579,600 - - - - - 2,558,600 - - - - 50,000 208,595 2,558,600 1,579,600 - - - 50,000 208,595 3,047,395 1,579,600 1,968,926 2,482,108 4,415,901 50,000 274,569 (2,863,395) 4,000 1,500 3,474,938 2,614,522 - (1,561) 27,527,334 859,752 31,038 56,124,334 52,604,632 17,108 48,960 - - - - - - - - - - - - - - - - - - - - - Trust and Agency FundsCapital Project Funds Village of Glenview 2012 Annual Budget 82 This page intentionally left blank. Village of Glenview 2012 Annual Budget 83 VILLAGE OF GLENVIEW CORPORATE FUND Village of Glenview 2012 Annual Budget 84 This page intentionally left blank. Village of Glenview 2012 Annual Budget 85 Corporate Fund Description The Corporate Fund is used to account for the resources and activities associated with the core services and day to day operations of the Village. The Corporate Fund receives the majority of Village revenues and utilizes these resources to fund expenditures traditionally associated with government, including general administration, police and fire protection, street maintenance, snow and ice removal, building and zoning code enforcement, planning and economic development. The main sources of revenue for the Corporate Fund are General Sales Tax, Property Taxes, Home Rule Sales Tax, Utility Taxes and State Shared Income Tax. These five sources make up 73.4% of the 2012 Corporate Fund revenue budget. GASB 54 Implementation The Governmental Accounting Standards Board (GASB) is the independent organization that establishes and improves standards of accounting and financial reporting for U.S. state and local governments. GASB has issued Statement No. 54 (GASB 54), Fund Balance Reporting and Governmental Fund Type Definitions. This statement clarifies and expands fund balance classifications and fund type definitions. The fund balance classifications are typically reported in the Comprehensive Annual Financial Report (CAFR). The fund type definitions are reflected in both the annual budget and the CAFR. GASB 54 makes clear that a special revenue fund may only be established around one or more revenue sources that are restricted and/or committed to purposes other than capital projects or debt service. Previously the Joint Dispatch Fund and Refuse and Recycling Fund were classified as Special Revenue Funds. However, under this clarification, they no longer meet the criteria to be a Special Revenue Fund and are being “rolled into” the Corporate Fund with the 2012 Budget. Over half of the revenue in the Joint Dispatch Fund was a Transfer In from Corporate, which is not considered to be a revenue source. The Refuse and Recycling revenues are specific but uses are not restricted. For these reasons, these two funds have been closed out and are now part of the Corporate Fund. 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 the total expenditures of that year. Throughout the budget process revenue and expenditure projections are adjusted to meet this target. The Fund Balance at the end of 2012 is projected to be $21,732,718 or 40.2% of total Corporate Fund expenditures. However, this includes the Joint Dispatch and Refuse & Recycling activity. The Board of Trustees will be revisiting the fund balance policy for the Corporate Fund in 2012 to allow for GASB 54. Discussions will focus on the different fund balance classifications as well as which classifications should be included in the calculation of the required 30% to 40% of total expenditures. Please find all fund balance policies in the Budget and Financial Polices section. Village of Glenview 2012 Annual Budget 86 Change in Fund Balance Revenues Expenditures Ending Fund Balance % Change 2010 Actual $54,194,982 $52,244,866 $22,077,481 2011 Projected $51,326,662 $52,772,922 $20,631,221 6.6% 2012 Budget* $54,045,896 $54,061,070 $21,732,718 5.3% *Includes revenues, expenditures and fund balance previously associated with Joint Dispatch and Refuse & Recycling, which were separate funds prior to the implementation of GASB 54. Revenues The 2012 Budget estimates $54,045,896 in revenues for the Corporate Fund, an increase of $2,719,234 from the 2011 projections. The GASB 54 consolidation of Joint Dispatch and Refuse & Recycling into the Corporate Fund represents $1,832,569 of the increase. Revenues previously reported in Joint Dispatch include 911 Surcharges of $590,000 and revenue for providing dispatch services to Grayslake and Haynesville of $558,569. Revenues previously reported in Refuse & Recycling include $650,000 in Tipping Fees and $25,000 in Recycling Incentives. The 2011 Corporate Fund projections do not include Joint Dispatch and Refuse and Recycling. Budgeted revenues for 2012 remain conservative. The Property Tax Levy was increased by 0.78% or $83,538, to correspond with the new EAV reported by the County. General Sales Tax and Home Rule Sales Tax receipts combine for a 1.5% increase of $288,000. Utility Taxes are expected to increase by $70,600 or 2.6%. Due to some progressing economic development projects the most significant increase from 2011 to 2012 revenues is projected to be a $275,000 increase in Building Permits. For the second straight year, it is anticipated that the State Shared Income Tax will remain flat. A decrease of $100,000 is expected in Use Tax revenue as the amnesty program of 2011 has ended. When Corporate Fund 2011 projected revenues are adjusted to include Joint Dispatch and Refuse & Recycling the 2012 Budget represents a 1.7% increase. Expenditures The 2012 Budget estimates $54,061,070 in expenditures for the Corporate Fund, an increase of $1,288,148 from the 2011 projections. With $1,851,640 of additional expenditures being a result of the previously noted GASB 54 change, it is clear that significant cost containment has taken place in the Corporate Fund. The following analysis of expenditure categories includes Joint Dispatch and Refuse & Recycling activity in the 2011 projections. The Personnel budget for 2012 includes 18 fewer full-time positions than the 2011 budget. The result is virtually flat pension costs and a 3.1% or $970,551 decrease to Corporate Fund personnel costs. Contractual and Commodity costs were held relatively level with increases of $28,794 and $39,136 respectively. Charges from Internal Service Funds are down $303,810 or 8.7% in 2012 versus 2011 projections. Contributions towards capital equipment replacement decreased by $186,121, equipment repair decreased $35,102 and insurance related charges decreased $82,587. Village of Glenview 2012 Annual Budget 87 2011 was the second straight year that the Village increased the transfer to the Capital Projects Fund above what was originally budgeted. The additional $733,333 allowed the Village to take advantage of the favorable bidding environment and complete much needed improvements to Glenview Road. The transfer to the Capital Projects Fund in the 2012 Budget is $2,500,000, $466,667 more than the 2011 transfer of $2,033,333. The Capital Improvement Program relies on this level of funding from the Corporate Fund to keep pace with needed infrastructure improvements. When Corporate Fund projected expenditures are adjusted to include Joint Dispatch and Refuse & Recycling the 2012 Budget represents a 0.9% decrease in expenditures. With increases to ongoing expenditures outpacing increases to ongoing revenues, the Corporate Fund is projected to finish 2011 with a deficit of $1,446,260. Due to anticipated, moderate gains in revenue and significant cost cutting which took place throughout 2011, the Corporate Fund budget is virtually balanced in 2012 with a minor deficit of $15,173. Village of Glenview 2012 Annual Budget 88 Corporate Fund Revenue Summary General Sales Tax, $13,093,500 , 24.2% Property Tax, $10,853,538 , 20.1% Home Rule Sales Tax, $6,394,500 , 11.8% Utility Taxes, $6,148,546 , 11.4% Income Tax, $3,392,827 , 6.3% Glenbrook Fire Protection District, $2,464,732 , 4.6% Insurance Reimbursements, $1,545,000 , 2.9% Building Permits and Related Fees, $1,625,000 , 3.0% Make-Whole Revenue, $1,307,182 , 2.4%Hotel Room Tax, $800,000 , 1.5% All Other Corporate Fund Revenues, $6,421,071 , 11.9% 2010 Actual 2011 Adopted Budget 2011 Projected Actual 2012 Adopted Budget % Change Adopted to Adopted % of Total General Sales Tax 12,336,353 12,311,928 12,900,000 13,093,500 6.3%24.2% Property Tax 10,677,216 10,770,000 10,770,000 10,853,538 0.8%20.1% Home Rule Sales Tax 6,177,391 6,246,327 6,300,000 6,394,500 2.4%11.8% Utility Taxes 5,921,514 6,100,424 6,077,946 6,148,546 0.8%11.4% Income Tax 3,497,759 3,444,333 3,392,827 3,392,827 -1.5%6.3% Glenbrook Fire Protection District 2,613,963 2,692,382 2,484,704 2,464,732 -8.5%4.6% Insurance Reimbursements 1,494,255 1,410,000 1,500,000 1,545,000 9.6%2.9% Building Permits and Related Fees 2,793,726 1,350,000 1,350,000 1,625,000 20.4%3.0% Make-Whole Revenue 1,155,484 1,190,149 1,241,190 1,307,182 9.8%2.4% Hotel Room Tax 765,075 700,000 800,000 800,000 14.3%1.5% Top 10 Subtotal 47,432,736 46,215,542 46,816,667 47,624,825 3.0%88.1% All Other Corporate Fund Revenues 6,762,246 5,036,585 4,509,995 6,421,071 27.5%11.9% Total Corporate Fund Revenues 54,194,982$ 51,252,128$ 51,326,662$ 54,045,896$ 5.5%100.0% Included above pursuant to GASB 54 2010 Actual 2011 Adopted Budget 2011 Projected Actual 2012 Adopted Budget % Change Adopted to Adopted % of Total All Other - Joint Dispatch - - - 1,148,569 n/an/a All Other - Refuse & Recycling - - - 688,000 n/an/a Village of Glenview 2012 Annual Budget 89 Corporate Fund Expenditure Summary Board of Trustees, $330,969 , 0.6% Village Manager's Office (VMO), $5,337,962 , 9.9% Administrative Services, $3,606,372 , 6.7% General Government, $6,648,980 , 12.3%Public Works (PW), $7,654,985 , 14.2% Police, $12,105,839 , 22.4% Fire, $14,018,729 , 25.9% Development, $900,596 , 1.7% Capital Projects (CP), $3,456,638 , 6.4% Corporate Fund Departments 2010 Actual 2011 Adopted Budget 2011 Projected Actual 2012 Adopted Budget % Change Adopted to Adopted % of Total Board of Trustees 305,008 657,699 321,549 330,969 -49.7%0.6% Village Manager's Office (VMO)2,867,189 3,056,852 3,236,079 5,337,962 74.6%9.9% Administrative Services 3,649,774 4,158,510 4,043,052 3,606,372 -13.3%6.7% General Government 8,060,126 6,797,760 7,652,854 6,648,980 -2.2%12.3% Public Works (PW)6,587,636 7,269,465 7,711,235 7,654,985 5.3%14.2% Police 11,929,046 12,137,833 11,700,544 12,105,839 -0.3%22.4% Fire 13,521,977 13,699,036 13,702,464 14,018,729 2.3%25.9% Development 2,607,598 2,826,400 2,495,466 900,596 -68.1%1.7% Capital Projects (CP)2,716,511 1,937,624 1,909,679 3,456,638 78.4%6.4% Total Corporate Fund Expenditures 52,244,866 52,541,180 52,772,922 54,061,070 2.9%100.0% Included above pursuant to GASB 54 2010 Actual 2011 Adopted Budget 2011 Projected Actual 2012 Adopted Budget % Change Adopted to Adopted % of Total (VMO) - Joint Dispatch - - - 1,339,571 n/an/a (PW) - Refuse & Recycling - - - 45,500 n/an/a Village of Glenview 2012 Annual Budget 90 FY 2010 FY 2012 Actual Original Revised Projected Budget $20,127,365 $22,077,481 $22,077,481 $22,077,481 $21,747,891 Budgeted Revenues Taxes 36,271,705 36,487,429 36,487,429 37,227,946 37,684,584 Licenses and Permits 3,172,242 1,718,979 1,718,979 1,728,000 2,003,000 Fines and Forfeits 134,783 102,806 102,806 128,806 122,806 Charges for Services 4,449,945 2,974,515 2,974,515 2,922,153 4,178,653 Intergovernmental 8,238,385 8,148,650 8,148,650 8,156,826 8,666,814 Investment Income 265,705 157,500 157,500 30,000 34,000 Other Revenues 748,759 1,003,066 1,003,066 473,748 597,009 Transfers In 913,457 659,182 659,182 659,183 759,030 Total Revenues 54,194,982 51,252,127 51,252,127 51,326,662 54,045,896 Budgeted Expenditures Operating Expenditures Personnel 28,641,250 29,182,041 29,056,219 28,888,425 30,074,662 Contractual 7,531,216 7,577,120 8,307,523 7,931,205 8,835,341 Commodities 2,067,553 1,826,394 1,890,245 1,853,372 1,932,086 Other Charges 4,529,084 5,164,656 4,956,667 4,822,348 5,050,091 Capital Outlay 201,130 500,000 500,000 200,000 208,750 Total Operating Expenditures 42,970,233 44,250,211 44,710,655 43,695,351 46,100,930 Other Expenditures Interfund Charges 2,974,963 3,662,669 3,733,885 3,715,938 3,491,714 Capital Projects - - - - - Transfer Out 6,299,670 4,628,300 5,578,300 5,361,633 4,468,426 Total Other Expenditures 9,274,633 8,290,969 9,312,185 9,077,571 7,960,140 Total Expenditures 52,244,866 52,541,180 54,022,840 52,772,922 54,061,070 Surplus/(Deficit)1,950,116 (1,289,053)(2,770,713)(1,446,260)(15,173) $22,077,481 $20,788,429 $19,306,769 $20,631,221 $21,732,718 * The Refuse and Recycling and Joint Dispatch Funds are combined with the Corporate Fund in 2012 as required by GASB 54. Corporate Fund Balance Summary by Revenue and Expense Type FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Net Assets Village of Glenview 2012 Annual Budget 91 FY 2010 FY 2012 Actual Original Revised Projected Budget $20,127,365 $22,077,481 $22,077,481 $22,077,481 $21,747,891 Budgeted Revenues Taxes 36,271,705 36,487,429 36,487,429 37,227,946 37,684,584 Licenses and Permits 3,172,242 1,718,979 1,718,979 1,728,000 2,003,000 Fines and Forfeits 134,783 102,806 102,806 128,806 122,806 Charges for Services 4,449,945 2,974,515 2,974,515 2,922,153 4,178,653 Intergovernmental 8,238,385 8,148,650 8,148,650 8,156,826 8,666,814 Investment Income 265,705 157,500 157,500 30,000 34,000 Other Revenues 748,759 1,003,066 1,003,066 473,748 597,009 Transfers In 913,457 659,182 659,182 659,183 759,030 Total Revenues 54,194,982 51,252,127 51,252,127 51,326,662 54,045,896 Budgeted by Department and Division Board of Trustees Board of Trustees 59,714 62,675 62,675 55,392 55,219 Special Appropriations 245,294 595,024 570,024 266,157 275,750 General Government 8,060,201 6,797,760 7,931,289 7,652,854 6,648,980 Village Manager's Office Administration 914,654 923,720 1,122,688 1,093,950 726,658 Communications 329,597 263,815 323,315 267,311 241,486 Legal 543,723 368,768 462,461 431,819 481,270 Human Resources Administration 1,079,216 1,500,548 1,516,934 1,442,999 1,400,408 Joint Dispatch - - - - 2,488,140 Administrative Services Office of the Director 174,675 258,391 270,031 274,220 263,844 Finance 963,353 844,286 906,995 919,301 1,020,620 GIS and CADD 403,715 449,149 322,393 325,138 260,981 Information Technology 1,711,183 2,156,388 2,151,388 2,156,388 1,699,855 Resolution Center 396,773 450,296 326,796 368,004 361,072 Public Works Office of the Director 6,587,636 7,269,465 7,852,333 7,711,235 4,148,950 Streets and Forestry - - - - 3,506,034 Police 11,929,046 12,137,833 11,821,933 11,700,544 12,105,839 Fire 13,521,977 13,699,036 13,693,180 13,702,464 14,018,729 Planning and Economic Development Office of the Director 2,607,598 800,220 743,528 692,865 316,555 Planning - 732,485 738,792 571,246 390,682 Economic Development - - - - 193,359 Inspectional Services - - - - - Capital Projects and Inspectional Services Office of the Director 958,904 690,002 645,718 696,039 759,585 Facilities Management 1,757,607 1,247,622 1,257,006 1,213,640 1,153,901 Inspectional Services - 1,293,695 1,303,363 1,231,355 1,543,153 Total Expenditures 52,244,866 52,541,180 54,022,840 52,772,922 54,061,070 Surplus/(Deficit)1,950,116 (1,289,053)(2,770,713)(1,446,260)(15,173) $22,077,481 $20,788,428 $19,306,768 $20,631,221 $21,732,718 * The Refuse and Recycling and Joint Dispatch Funds are combined with the Corporate Fund in 2012 as required by GASB 54. Corporate Fund Balance Summary by Department and Division FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Net Assets Village of Glenview 2012 Annual Budget 92 This page intentionally left blank. Village of Glenview 2012 Annual Budget 93 VILLAGE OF GLENVIEW SPECIAL REVENUE FUNDS Village of Glenview 2012 Annual Budget 94 Refuse and Recycling Fund Description The Refuse and Recycling Fund has historically been used to account for the financial activity of the Village’s franchise residential refuse and recycling program. The Village contracts with a service provider to collect residential refuse and recyclable materials and provide transportation to a transfer station operated by the Solid Waste Agency of Northern Cook County (SWANCC). Revenues Revenues of the Refuse and Recycling Fund include the fees for yard waste stickers and investment income. SWANCC charges its member municipality’s standard fees for its services, which are calculated on an annual basis. SWANCC then remits a portion of its revenues back to participating communities for the privilege of collecting refuse and recyclable materials from their residents. SWANCC remits approximately $800K annually to the Village. SWANCC also offers a recycling incentive program which provides payments for members’ recyclable materials. Expenditures The primary expenditure in the Refuse and Recycling Fund is the fee charged by SWANCC for its refuse and recycling services. The SWANCC fee is projected to be $686K in 2011. In 2010, the Village Board approved the use of fund balance for the purchase of refuse and recycling carts for residents, this program was nearly $1 million. GASB 54 Implementation The Governmental Accounting Standards Board (GASB) is the independent organization that establishes and improves standards of accounting and financial reporting for U.S. state and local governments. GASB has issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This statement clarifies and expands fund balance classifications and fund type definitions. The fund balance classifications are typically reported in the Comprehensive Annual Financial Report (CAFR). The fund type definitions are reflected in both the annual budget and the CAFR. Statement 54 clarifies that a special revenue fund may only be established around one or more revenue sources that are restricted or committed to purposes other than capital projects or debt service. Previously, the Refuse and Recycling Fund was classified as a Special Revenue Fund. However, under this clarification, it no longer meets the criteria to be a Special Revenue Fund and is being “rolled into” the Corporate Fund with the 2012 Budget. The Refuse and Recycling Fund revenues are from a specific source but the use of those funds was not restricted. For this reason, this fund has been closed out and is now part of the Corporate Fund beginning with the 2012 Budget. Village of Glenview 2012 Annual Budget 95 FY 2010 FY 2012 Actual Original Revised Projected Budget $1,832,064 $1,079,279 $1,079,279 $1,079,279 $0 Budgeted Revenues Taxes - - - - - Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services 896,201 841,280 841,280 659,461 - Intergovernmental - - - - - Investment Income 5,542 5,500 5,500 5,500 - Other Revenues - - - - - Transfers In - - - - - Total Revenues 901,744 846,780 846,780 664,961 - Budgeted Expenditures Operating Expenditures Personnel - - - - - Contractual 642,295 704,000 704,000 686,280 - Commodities 1,012,234 16,000 16,000 15,850 - Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures 1,654,529 720,000 720,000 702,130 - Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 1,654,529 720,000 720,000 702,130 - Surplus/(Deficit)(752,785)126,780 126,780 (37,169)- $1,079,279 $1,206,059 $1,206,059 $1,042,110 $0 * The Refuse and Recycling Fund is combined with the Corporate Fund in 2012 as required by GASB 54. Refuse and Recycling Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Net Assets Village of Glenview 2012 Annual Budget 96 Joint Dispatch Fund Description The Joint Dispatch Fund has historically been used to account for the financial activity of the Police and Fire Dispatch operations in addition to the 911 emergency service systems. 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. The 911 Wireless surcharges are dedicated revenues, which are $590,000 in the 2012 budget, and are to be used to support the 911 emergency infrastructure. The primary revenue for the Joint Dispatch Fund is a Transfer In for the Corporate Fund; this represents 54% of the Funds’ projected revenues in 2011. The 2011 transfer from the Corporate increased over 2010 to ensure the fund was not operating at a deficit. 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. Expenditures The primary expenditures in the Joint Dispatch Fund are personnel costs. The 2011 projected expenditures are estimated to be $2,468,005, of which $2,156,676 are personnel related, or 87%. The 2011 budget was amended upward by $40,450 for the purchase of software to provide services to Grayslake. GASB 54 Implementation The Governmental Accounting Standards Board (GASB) is the independent organization that establishes and improves standards of accounting and financial reporting for U.S. state and local governments. GASB has issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This statement clarifies and expands fund balance classifications and fund type definitions. The fund balance classifications are typically reported in the Comprehensive Annual Financial Report (CAFR). The fund type definitions are reflected in both the annual budget and CAFR. Statement 54 makes clear that a special revenue fund may only be established around one or more revenue sources that are restricted or committed to purposes other than capital projects or debt service. Previously the Joint Dispatch Fund was classified as a Special Revenue Fund. However, under this clarification, it no longer meets the criteria to be a Special Revenue Fund and is being “rolled into” the Corporate Fund with the 2012 Budget. The Joint Dispatch Fund revenues are primarily a Transfer In from the Corporate Fund, the 2011 projected transfer is $1,370,000, and is not considered a revenue source. For this reason, this fund has been closed out and is now part of the Corporate Fund beginning with the 2012 Budget. Village of Glenview 2012 Annual Budget 97 FY 2010 FY 2012 Actual Original Revised Projected Budget $102,997 $15,605 $15,605 $15,605 $0 Budgeted Revenues Taxes - - - - - Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services 669,633 615,000 615,000 615,000 - Intergovernmental 464,790 541,136 581,586 541,136 - Investment Income 1,172 300 300 825 - Other Revenues - - - - - Transfers In 1,156,034 1,370,000 1,370,000 1,370,000 - Total Revenues 2,291,630 2,526,436 2,566,886 2,526,961 - Budgeted Expenditures Operating Expenditures Personnel 2,213,306 2,237,547 2,237,547 2,156,676 - Contractual 96,093 181,046 213,846 188,862 - Commodities 14,713 4,749 14,599 23,928 - Other Charges 13,796 21,155 18,955 18,955 - Capital Outlay 2,775 - - - - Total Operating Expenditures 2,340,682 2,444,496 2,484,946 2,388,420 - Other Expenditures Interfund Charges 38,340 79,585 79,585 79,585 - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 38,340 79,585 79,585 79,585 - Total Expenditures 2,379,022 2,524,081 2,564,531 2,468,005 - Surplus/(Deficit)(87,392)2,354 2,354 58,955 - $15,605 $17,959 $17,959 $74,560 $0 * The Joint Dispatch Fund is combined with the Corporate Fund in 2012 as required by GASB 54. Joint Dispatch Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Net Assets Village of Glenview 2012 Annual Budget 98 Police Special Fund The Police Special Fund is used to account for funds received through the forfeiture of assets as directed by the State of Illinois court system. Direction on the use of these funds is controlled by state statutes. In general, resources are used based upon the type of crime that led to the court- ordered forfeiture of assets. For example, asset forfeiture monies stemming from drug-related crimes might be used specifically for drug prevention activities. FY 2010 FY 2012 Actual Original Revised Projected Budget $43,952$22,578$22,578$22,578$34,221 Budgeted Revenues Investment Income 207 100 100 135 100 Other Revenues 9,500 - - 12,508 - Total Revenues 9,70710010012,643100 Budgeted Expenditures Operating Expenditures Personnel - - - - - Contractual 1,710 - - - - Commodities - - - - - Other Charges - - - - - Capital Outlay 29,371 13,506 13,506 1,000 30,000 Total Operating Expenditures 31,08113,50613,5061,00030,000 Total Expenditures 31,08113,50613,5061,00030,000 Surplus/(Deficit)(21,374)(13,406)(13,406)11,643(29,900) $22,578$9,172$9,172$34,221$4,321Net Assets FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 99 Foreign Fire Fund The Foreign Fire Fund was established in 2002. The revenues accounted for in this fund are restricted for use by direction of the Foreign Fire Insurance Tax Board. The revenues are derived from a 2% charge on the premiums received from companies that are not incorporated in the State of Illinois but that are engaged in providing fire insurance within the Village. Expenditures approved by the Foreign Fire Insurance Tax Board must benefit everyone within the Fire Department. The funds will be utilized as required to assist the Fire Department in continuing to deliver its high standard of service. FY 2010 FY 2012 Actual Original Revised Projected Budget $314,762$344,915$344,915$344,915$314,263 Budgeted Revenues Investment Income 911 700 700 1,200 1,200 Other Revenues 84,697 60,000 60,000 75,000 75,000 Total Revenues 85,60960,70060,70076,20076,200 Budgeted Expenditures Operating Expenditures Personnel - - - - - Contractual 10,399 39,300 39,300 8,85235,360 Commodities 45,057 20,700 20,700 98,000 78,000 Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures 55,45660,00060,000106,852113,360 Total Expenditures 55,45660,00060,000106,852113,360 Surplus/(Deficit)30,153700700(30,652)(37,160) $344,915$345,615$345,615$314,263$277,103Net Assets FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 100 Glen Redevelopment Fund Description The Glen Redevelopment Fund has historically been used to account for the resources and expenditures related to the Village’s administrative operations of the Glen Tax Incremental Financing (TIF) District. Revenues The major sources of revenue in the Glen Redevelopment Fund are a transfer from the Special Tax Allocation Fund and interest income. Expenditures The 2011 projected expenditures in this fund reflect 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. GASB 54 Implementation The Governmental Accounting Standards Board (GASB) is the independent organization that establishes and improves standards of accounting and financial reporting for U.S. state and local governments. GASB has issued Statement No. 54 (GASB 54), Fund Balance Reporting and Governmental Fund Type Definitions. This statement clarifies and expands fund balance classifications and fund type definitions. The fund balance classifications are typically reported in the Comprehensive Annual Financial Report (CAFR). The fund type definitions are reflected in both the annual budget and the CAFR. Statement 54 makes clear that a special revenue fund may only be established around one or more revenue sources that are restricted or committed to purposes other than capital projects or debt service. Previously the Glen Redevelopment Fund was classified as a Special Revenue Fund. However, under this clarification, it no longer meets the criteria to be a Special Revenue Fund and is being “rolled into” the Special Tax Allocation Fund with the 2012 Budget. The Glen Redevelopment Fund revenues are primarily a Transfer In from the Special Tax Allocation Fund, the 2011 projected transfer is $719,329, and is not considered a revenue source. For this reason, this fund has been closed out and is now part of the Special Tax Allocation Fund beginning with the 2011 CAFR and 2012 Budget. Village of Glenview 2012 Annual Budget 101 FY 2010 FY 2012 Actual Original Revised Projected Budget $307,288 $283,049 $283,049 $283,049 $0 Budgeted Revenues Taxes - - - - - Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services - - - - - Intergovernmental - - - - - Investment Income 2,300 300 300 1,600 - Other Revenues 7 - - - - Transfers In 628,010 716,329 716,329 716,329 - Total Revenues 630,317 716,629 716,629 717,929 - Budgeted Expenditures Operating Expenditures Personnel 398,548 459,610 459,610 468,314 - Contractual 168,849 225,008 223,408 189,119 - Commodities 4,752 8,890 10,490 10,490 - Other Charges 1,900 4,950 4,950 5,227 - Capital Outlay - - - - - Total Operating Expenditures 574,049 698,458 698,458 673,150 - Other Expenditures Interfund Charges 78,507 17,871 17,871 17,871 - Capital Projects - - - - - Transfer Out 2,000 - - - - Total Other Expenditures 80,507 17,871 17,871 17,871 - Total Expenditures 654,556 716,329 716,329 691,021 - Surplus/(Deficit)(24,239)300 300 26,908 - $283,049 $283,349 $283,349 $309,957 $0 * The Glen Redevelopment Fund is combined with the Special Tax Allocation Fund in 2012 as required by GASB 54. Net Assets Glen Redevelopment Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 102 Glen Caretaker Fund Description The Glen Caretaker Fund has historically been 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 implement a plan for TIF District retirement, portions of the Caretaker budget have been moved to the Glenview Water Fund and Glenview Sanitary Sewer Fund and Corporate Fund over the past several years. Revenues The major sources of revenue in the Caretaker Fund are a transfer from the Special Tax Allocation Fund (STAF) and interest income. The Transfer In from STAF in 2011 was decreased to purposely draw down existing fund balance. Expenditures In accordance with the adopted TIF Retirement Plan, there are specific activities that are to remain in a TIF supported 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 a TIF supported fund until they are resurfaced, at which time they will be transferred to the Corporate Fund for maintenance. The 2011 Interfund Charges are reduced as a result of support service, such as Administrative Services and Facilities Management, expenditures being recorded directly in the fund, instead of an internal service charge back. Contractual services are higher in 2010 due to a payment made to transition the maintenance of Gallery Park from the Village to the Park District. GASB 54 Implementation The Governmental Accounting Standards Board (GASB) is the independent organization that establishes and improves standards of accounting and financial reporting for U.S. state and local governments. GASB has issued Statement No. 54 (GASB 54), Fund Balance Reporting and Governmental Fund Type Definitions. This statement clarifies and expands fund balance classifications and fund type definitions. The fund balance classifications are typically reported in the Comprehensive Annual Financial Report (CAFR). The fund type definitions are reflected in both the annual budget and the CAFR. Statement 54 makes clear that a special revenue fund may only be established around one or more revenue sources that are restricted or committed to purposes other than capital projects or debt service. Previously the Caretaker Fund was classified as a Special Revenue Fund. However, under this clarification, it no longer meets the criteria to be a Special Revenue Fund and is being “rolled into” the Special Tax Allocation Fund with the 2012 Budget. The Caretaker Fund revenues are primarily a Transfer In from the Special Tax Allocation Fund, the 2011 projected transfer is $256,761, and is not considered a revenue source. For this reason, this fund has been closed out and is now part of the Special Tax Allocation Fund beginning with the 2011 CAFR and 2012 Budget. Village of Glenview 2012 Annual Budget 103 FY 2010 FY 2012 Actual Original Revised Projected Budget $424,513 $987,314 $987,314 $987,314 $0 Budgeted Revenues Taxes - - - - - Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services - - - - - Intergovernmental - - - - - Investment Income 11,082 4,000 4,000 5,500 - Other Revenues - - - - - Transfers In 1,916,612 256,761 256,761 256,761 - Total Revenues 1,927,694 260,761 260,761 262,261 - Budgeted Expenditures Operating Expenditures Personnel 106,639 104,865 104,865 117,017 - Contractual 1,002,152 763,846 778,502 771,690 - Commodities 23,786 103,979 139,322 142,479 - Other Charges - - - - - Capital Outlay 19,750 8,750 8,750 8,750 - Total Operating Expenditures 1,152,327 981,440 1,031,440 1,039,936 - Other Expenditures Interfund Charges 210,566 25,324 25,324 25,324 - Capital Projects - - - - - Transfer Out 2,000 - - - - Total Other Expenditures 212,566 25,324 25,324 25,324 - Total Expenditures 1,364,893 1,006,764 1,056,764 1,065,260 - Surplus/(Deficit)562,801 (746,003)(796,003)(802,999)- $987,314 $241,312 $191,312 $184,315 $0 * The Glen Caretaker Fund is combined with the Special Tax Allocation Fund in 2012 as required by GASB 54. Net Assets Glen Caretaker Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 104 2009E Debt Service Fund Description In 2006 the Village issued a $27.940M General Obligation Bond (“Taxable Series 2006B”) with a 3-year call date, to purchase the 41-acre Navy Disposition Parcel with the assumption that the land would be marketed and sold within this time frame. However, as the marketing process was being developed in 2008, the national economy entered into a recession and this impacted the Village’s ability to sell a portion of the land to recover the purchase price. Taxable Series 2006B had a balloon payment due 12/01/09. Since the resale of the parcel did not occur, the Village had to refinance the project with a new bond in December 2009. The 2006B debt was restructured with a four year non-callable $28,125,000 General Obligation Refunding Bond, Taxable Series 2009E. The average interest rate is 2.35% and the total payments including interest are $30.853M. It is anticipated that the resale of the property will pay for the bond principal due 12/01/13, and interest payments totaling $2,728,203 paid from Property Taxes generated within The Glen Redevelopment Tax Increment Financing District. GASB 54 Implementation The Governmental Accounting Standards Board (GASB) is the independent organization that establishes and improves standards of accounting and financial reporting for U.S. state and local governments. GASB has issued Statement No. 54 (referred to as GASB 54), Fund Balance Reporting and Governmental Fund Type Definitions. This statement clarifies and expands fund balance classifications and fund type definitions. The fund balance classifications are typically reported in the Comprehensive Annual Financial Report (CAFR). The fund type definitions are reflected in both the annual budget and the CAFR. GASB 54 makes clear that a special revenue fund may only be established around one or more revenue sources that are restricted or committed to purposes other than capital projects or debt service. Previously the Glen Redevelopment, Caretaker, Land Sales, and 2009E Debt Service Funds were classified as Special Revenue Funds. However, under this clarification, they no longer meet the criteria to be a Special Revenue Fund and are being “rolled into” the Special Tax Allocation Fund with 2011 CAFR and 2012 Budget. Transfers In are not considered a revenue source. For this reason, these funds have been closed out and are now part of the Special Tax Allocation Fund beginning with the 2012 Budget. Village of Glenview 2012 Annual Budget 105 FY 2010 FY 2012 Actual Original Revised Projected Budget $15,676 $1,403 $1,403 $1,403 $0 Budgeted Revenues Investment Income 315 - - - - Transfers In 720,000 660,938 660,938 660,938 - Total Revenues 720,315 660,938 660,938 660,938 - Budgeted Expenditures Operating Expenditures Other Charges 734,588 661,938 661,938 661,938 - Capital Outlay - - - - - Total Operating Expenditures 734,588 661,938 661,938 661,938 - Total Expenditures 734,588 661,938 661,938 661,938 - Surplus/(Deficit)(14,273)(1,000)(1,000)(1,000)- $1,403 $403 $403 $403 $0 * The 2009E Debt Service Fund is combined with the Special Tax Allocation Fund in 2012 as required by GASB 54. Net Assets 2009E Debt Service Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 106 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 distribution of 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. The 2012 Budget integrates into STAF what were previously the Glen Redevelopment Fund, Caretaker Fund, Land Sales Fund, and 2009E Debt Service Fund as required by GASB 54. Revenues Revenues of the STAF are generated from incremental property taxes caused by the growth of the assessed valuation within the Glen TIF District. These incremental taxes are expected to be $27.2 million in 2012. Retirement of the TIF District could take place as early as 2018 but officially expires in 2021. Expenditures The 2012 Budget includes operating expenses, as opposed to transfers out that support activities previously recorded in the Glen Redevelopment, Caretaker, Land Sales, and 2009E Debt Service Funds. The 2012 Make Whole Payments are projected to be $16.2 million. A projected fund deficit exists within the STAF. An Interfund Loan is made from the Village’s Permanent Fund to provide STAF with cash to cover current expenditures. 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 need arises. GASB 54 Implementation The Governmental Accounting Standards Board (GASB) is the independent organization that establishes and improves standards of accounting and financial reporting for U.S. state and local governments. GASB has issued Statement No. 54 (referred to as GASB 54), Fund Balance Reporting and Governmental Fund Type Definitions. This statement clarifies and expands fund balance classifications and fund type definitions. The fund balance classifications are typically reported in the Comprehensive Annual Financial Report (CAFR). The fund type definitions are reflected in both the annual budget and the CAFR. GASB 54 makes clear that a special revenue fund may only be established around one or more revenue sources that are restricted or committed to purposes other than capital projects or debt service. Previously the Glen Redevelopment, Caretaker, Land Sales, and 2009E Debt Service Funds were classified as Special Revenue Funds. However, under this clarification, they no longer meet the criteria to be a Special Revenue Fund and are being “rolled into” the Special Tax Allocation Fund with 2011 CAFR and 2012 Budget. Transfers In's are not considered a revenue source. For this reason, these funds have been closed out and are now part of the Special Tax Allocation Fund beginning with the 2012 Budget. Village of Glenview 2012 Annual Budget 107 FY 2010 FY 2012 Actual Original Revised Projected Budget $3,630,555 ($2,000,306)($2,000,306)($2,000,306)$5,954,149 Budgeted Revenues Taxes 24,082,697 26,500,000 26,500,000 26,500,000 27,200,000 Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services - - - 14,180 14,180 Intergovernmental 33,675 - - 11,978 - Investment Income 144,379 20,000 20,000 36,000 25,000 Other Revenues - - - 11,211,495 - Transfers In - 1,376,272 1,376,272 1,376,272 - Total Revenues 24,260,751 27,896,272 27,896,272 39,149,925 27,239,180 Budgeted Expenditures Operating Expenditures Personnel - - - - 404,078 Contractual *14,913,173 15,733,247 15,733,247 15,707,987 17,209,641 Commodities - - - - 146,624 Other Charges 11,713,790 13,757,338 13,757,338 22,768,275 14,319,990 Capital Outlay - - - - - Total Operating Expenditures 26,626,963 29,490,585 29,490,585 38,476,262 32,080,334 Other Expenditures Interfund Charges 27 - 5,000 379 43,427 Capital Projects - - - - - Transfer Out 3,264,622 1,915,305 1,910,305 1,910,305 273,379 Total Other Expenditures 3,264,649 1,915,305 1,915,305 1,910,684 316,806 Total Expenditures 29,891,612 31,405,890 31,405,890 40,386,946 32,397,139 Surplus/(Deficit)(5,630,861)(3,509,618)(3,509,618)(1,237,022)(5,157,959) ($2,000,306)($5,509,924)($5,509,924)($3,237,328)$796,190 * The Glen Redevelopment, Glen Caretaker, Glen Land Sales and 2009E Funds have been "rolled into" the STAF, as requiredby GASB 54 Net Assets Special Tax Allocation Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 108 Glen Land Sales Fund Description The Glen Land Sales Fund has historically been 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 will take place in 2012. The only expected revenue is for lease fees and interest income. Expenditures The projected 2011 transfer of $1,376,272 will move the cash balance of the fund to the Special Tax Allocation Fund. The Glen Land Sales Fund will be closed during the Fiscal Year 2011 and all balance sheet items transferred to Special Tax Allocation Fund. FY 2010 FY 2012 Actual Original Revised Projected Budget $10,053,987$10,057,894$10,057,894$10,057,894$0 Budgeted Revenues Charges for Services 17,180 14,180 14,180 14,180 - Investment Income 8,418 1,000 1,000 1,000 - Other Revenues - - - - - Transfers In - - - - - Total Revenues 25,59815,18015,18015,180 - Budgeted Expenditures Other Expenditures Interfund Charges 21,692 - - - - Transfer Out - 1,376,272 1,376,272 1,376,272 - Total Other Expenditures 21,692 1,376,272 1,376,272 1,376,272 - Total Expenditures 21,6921,376,2721,376,2721,376,272 - Surplus/(Deficit)3,907(1,361,092)(1,361,092)(1,361,092)- $10,057,894$8,696,802$8,696,802$8,696,802 $0 * The Glen Land Sales Fund is combined with the Special Tax Allocation Fund in 2012 as required by GASB 54 FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Net Assets Village of Glenview 2012 Annual Budget 109 VILLAGE OF GLENVIEW ENTERPRISE FUNDS Village of Glenview 2012 Annual Budget 110 Enterprise Funds Enterprise funds are used by governments to account for operations in which user charges are the main source of revenue. Taxes and other general revenues are not used to finance these operations for a number of reasons: • The beneficiary of services of an enterprise-related activity can be readily identified and the service provision can be measured to determine charges. • Village general revenues have legal or statutory limitations and cannot cover all the services required by residents. • General revenues are historically used to finance expenses for services in which the ultimate beneficiary cannot be readily identified. Enterprise funds account for activities using accounting principles similar to commercial businesses. For financial reporting purposes, each fund records transactions on an accrual basis. Capital purchases are not recorded as expenses when purchased but as assets. The costs of these assets are then amortized over their useful lives as depreciation. Similarly, any debt of an enterprise fund is recorded as a long-term liability within the fund where the only expense recognition is interest on the debt. For budget purposes, however, spending related to these activities must be accounted for like those of governmental funds. As such, the expenses are generally reported when expended, irrespective of the long-term use of the underlying asset. Village policy requires the budgeting of all non-capital project funds to be expended in a fiscal year. This leads to a budget basis of reporting that is not in accordance with generally accepted accounting principals (GAAP). This “budget basis” results in two types of reporting for Enterprise Funds on the Village’s financial statements. That basis shows operating budgets that are similar to GAAP and capital budgets that report in a more traditional governmental display. This display does not include budgets for depreciation. Prior to the 2011 budget, departments and divisions providing internal services, such as Information Technology and Facilities Management, recorded expenses in their Corporate operating budget and then charged other funds (i.e. enterprise and tax increment financing funds) appropriately on a quarterly basis. The Purchase Order Module was fully implemented in January 2011 and allows for Information Technology and Facilities Management to charge the fund directly at the time purchase. The department budget illustrates the Information Technology and Facilities Management functions across all funds. Prior to the 2011 budget, a small portion of the Administrative Services Department was included as part of the Public Works budget. The 2011 budget separated these functions and budgeted them within the Administrative Services Department, this continues with the 2012 budget. Village of Glenview 2012 Annual Budget 111 Glenview Water & Sanitary Sewer Funds Description The Water and Sewer Funds are enterprise funds which mean the revenues, expenses, transfers and financial results are accounted for through full accrual accounting. These funds are used to account for the revenue and expense activities associated with the delivery and disposal of water from customers. The financial positions of the Funds are determined by the Change in Net Assets at year-end. Net Assets are equal to total assets (including all capital assets) less total liabilities. Net Assets reflect the total productive investment in the utility system. Operating Activities The Water and Sewer Funds include operational activities performed by the following departments: Public Works, Administrative Services, and Capital Projects and Inspectional Services. The Public Works Department performs general maintenance on the systems such as water main break repair, hydrant flushing, meter replacement, water quality testing, and sewer line repair. The Administrative Services Department performs support activities to assist with service operations. These activities include responding to water and sewer customer inquiries, water and sewer billing, accounts payable, payroll, financial support, information technology support and geographical information system (GIS) mapping. The Capital Projects and Inspectional Services Department supports long term infrastructure planning, design and project management for capital improvements. Customers The Village’s water customer base includes approximately 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. 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 Glenview water system receives potable water from Lake Michigan through the Village of Wilmette. Glenview purchases water from the Village of Wilmette for $1.47/1,000 gallons. This rate is valid until December 2012. The customer rate structure includes a fixed and consumption component. The fixed charges for water and sewer service are based on the size of the customer’s water meter. Customers with larger water meters have a higher quarterly fixed charge than those with smaller meters. The consumption of water is reported by actual meter reads on a property. The sewer consumption is assumed to be the same as water consumption. The 2012 budget assumes a slight decline in water consumption based on current trends. The consumption rate increase for water is $0.34 per 1,000 gallons for incorporated areas and $0.51 for unincorporated areas; while the consumption rate increase for sewer is $0.00 per 1,000 gallons. The fixed rate component will increase 7% for water and 0% for sewer in 2012. Village of Glenview 2012 Annual Budget 112 Glenview Water Fund Revenues The 2012 budget includes $9,570,450 in estimated revenue from customer billing, total revenue is estimated to be $9,810,555. The estimated revenues reflect a 7% increase in the quarterly fixed rate and an 8% increase in the consumption rate. The quarterly fixed rate varies by meter size. Meter Size 2011 Quarterly Fixed Charge 2012 Quarterly Fixed Charge 0.625” $7.35 $7.86 0.75” $11.03 $11.80 1.0” $18.38 $19.66 1.5” $36.75 $39.32 2.0” $58.80 $62.92 3.0” $117.60 $125.83 4.0” $183.75 $196.61 6.0” $367.50 $393.23 8.0” $588.00 $629.16 *Note: Depending on various conditions of ownership of system component, fees will differ from this table. Refer to the fee ordinance for special circumstances. Expenses The 2012 budget includes $11,478,704 in budgeted expenses. The 2012 budget continues to plan for the funding of capital projects to meet standards. Standards are calculated by taking into account the useful life of infrastructure and determining how much needs to be invested each year. The 2012 budget includes $2.5M for water infrastructure projects and $954,800 for facility improvements made to the Rugen Sr. Pump Station and the Waukegan Road Tank. These infrastructure replacement and repair costs represent 30% of the budget. The cost of water purchased from the Village of Wilmette represents another 30% of the water fund budget. The 2012 budgeted expenses also include $308,000 in principal payments; this issuance is scheduled to retire in 2016. The remaining 37% of the 2012 budget is used to fund day to day operations of the system. Day to day operations include repairing water main break, service line leaks, hydrant flushing, installing new water connections, monitoring of pump stations, water quality testing, meter replacement and repair, water billing, energy costs, facility repairs, GIS mapping, information technology, financial, and customer service support. 2011 Consumption Charge/1,000 gals 2012 Consumption Charge/1,000 gals $4.21 $4.55 Village of Glenview 2012 Annual Budget 113 Cash Analysis The cash policy for the Water Fund is to maintain 30 days of cash and investments on hand. This cash analysis differs from the fund balance statement by separating cash from the net assets. The cash flow below displays negative cash at the end of 2012, which is expected due to the smoothing of the rate increases and significant capital improvements planned for 2012. The fund is expected to cash flow in the positive throughout the year and into 2013. This cash display assumes all expenses and revenues are expended and collected at one point in time. FY 2010 Actual FY 2011 Original FY 2011 Revised FY2011 Projected FY 2012 Budget Beginning Cash and Investments 2,816,010 1,253,960 1,253,960 1,253,960 1,275,224 Cash Receipts Receipts from Users 8,782,628 9,558,124 9,558,124 9,148,389 9,801,555 Investment Income 11,891 7,500 7,500 10,000 9,000 Transfer In 0 882,000 882,000 882,000 0 Total Cash Receipts 8,794,519 10,447,624 10,477,624 10,040,389 9,810,555 Non-Capital Cash Outlays Operating Expenses 6,835,792 7,377,417 7,990,678 7,309,892 8,611,917 Interest Expense 80,077 69,685 69,685 69,685 59,198 Principal Payments 288,400 299,600 299,600 299,600 308,000 Transfer Out 721,602 488,260 0 0 0 Total Non-Capital Cash Outlays 7,925,871 8,234,962 8,359,963 7,679,177 8,979,115 Subtotal Net Change in Cash 868,648 2,212,662 2,087,661 2,361,212 831,440 Capital Cash Expenses Capital 2,430,698 2,173,328 2,428,674 2,339,948 2,499,589 Total Capital Cash Outlays 2,430,698 2,173,328 2,428,674 2,339,948 2,499,589 Total Net Change in Cash (1,562,050) 39,334 (311,013) 21,264 (1,668,149) Ending Cash and Investments 1,253,960 1,293,294 942,947 1,275,224 (392,925) Village of Glenview 2012 Annual Budget 114 FY 2010 FY 2012 Actual Original Revised Projected Budget $34,111,029 $33,544,305 $33,544,305 $33,544,305 $33,565,569 Budgeted Revenues Taxes - - - - - Licenses and Permits 119,264 110,000 110,000 50,250 60,000 Fines and Forfeits - - - - - Charges for Services 8,763,350 9,333,124 9,333,124 8,958,635 9,581,449 Intergovernmental - - - - - Investment Income 11,891 7,500 7,500 10,000 9,000 Other Revenues 146,237 115,000 115,000 139,504 130,000 Transfers In - 882,000 882,000 882,000 30,106 Total Revenues 9,040,742 10,447,624 10,447,624 10,040,389 9,810,555 Budgeted Expenses Operating Expenses Personnel 1,618,872 1,612,457 1,612,457 1,742,242 2,062,036 Contractual 3,952,454 4,572,276 4,686,032 4,144,465 4,260,268 Commodities 416,637 831,060 842,306 776,860 812,147 Other Charges 86,898 382,335 382,335 379,885 378,289 Capital Outlay 5,280 5,835 5,835 5,835 5,835 Total Operating Expenses 6,080,141 7,403,962 7,528,964 7,049,287 7,518,574 Other Expenses Interfund Charges 825,824 342,740 831,000 629,891 1,460,541 Capital Projects 951,400 2,173,328 2,428,674 2,339,948 2,499,589 Depreciation 1,067,931 - - - - Transfer Out 682,169 488,260 - - - Total Other Expenses 3,527,325 3,004,328 3,259,673 2,969,839 3,960,130 Total Expenses 9,607,466 10,408,290 10,788,637 10,019,126 11,478,704 Surplus/(Deficit)(566,724)39,334 (341,013)21,263 (1,668,149) $33,544,305 $33,583,640 $33,203,292 $33,565,569 $31,897,420 Budgeted Non Expensed Items Debt (288,400)(299,600)(299,600)(299,600)(308,000) Capitalized Assets (2,430,697)(800,000)(800,000)(800,000)(1,200,000) Total Budgeted Non Expensed Items (2,719,097)(1,099,600)(1,099,600)(1,099,600)(1,508,000) Net Assets Glenview Water Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 115 Glenview Sanitary Fund Revenues The 2012 budget includes $2,333,699 in estimated revenue from customer billing, total revenue is estimated to be $4,118,544. The Village Permanent Fund is funding $1,700,000 in capital projects through a transfer in for Storm Water Task Force projects. The estimated revenues reflect a 0% increase in quarterly fixed rate and 0% increase in the consumption rate. There were no rate increases to sewer fees due to a policy decision by the Village Board to draw down cash reserves within the Sewer Fund. The quarterly fixed rate varies by meter size. Meter Size 2011 Quarterly Fixed Charge 2012 Quarterly Fixed Charge 0.625” $7.35 $7.35 0.75” $11.03 $11.03 1.0” $18.38 $18.38 1.5” $36.75 $36.75 2.0” $58.80 $58.80 3.0” $117.60 $117.60 4.0” $183.75 $183.75 6.0” $367.50 $367.50 8.0” $588.00 $588.00 *Note: Depending on various conditions of ownership of system component, fees will differ from this table. Refer to the fee ordinance for special circumstances. Expenses The 2012 budget includes $4,125,287 in budgeted expenses. The 2012 budget continues to plan for the funding of capital projects to meet standards. Standards are calculated by taking into account the useful life of infrastructure and determining how much needs to be invested each year. The 2012 budget includes an additional $300K above the recommended investment for a capital projects investment of $1.5M. The Permanent Fund is supporting $1.7M in sanitary improvements including a sanitary sewer evaluation study for the East of Harms area. The transfer from the Permanent Fund will be made as expenses are incurred and will not be used to fund daily operations. These infrastructure improvement costs represent 77% of the budget. The budget also includes $242,000 in principal payments; this issuance is scheduled to retire in 2016. The remaining 17% of the 2012 budget is used to fund day to day operations of the system. Day to day operations include sewer cleaning, sewer grate repairs and replacements, sewer line repairs, energy costs, facility improvements, GIS mapping, information technology, and financial support. 2011 Consumption Charge/1,000 gals 2012 Consumption Charge/1,000 gals $1.29 $1.29 Village of Glenview 2012 Annual Budget 116 Cash Analysis The cash policy for the Sanitary Sewer Fund is to maintain 30 days of cash and investments on hand. This cash analysis differs from the fund balance statement by separating cash from the net assets. The cash flow below displays positive cash at the end of 2012. FY 2010 Actual FY 2011 Original FY 2011 Revised FY2011 Projected FY 2012 Budget Beginning Cash and Investments 1,383,877 1,191,582 1,191,582 1,191,582 1,376,320 Cash Receipts Receipts from Users 2,054,233 2,452,956 2,452,956 2,304,830 2,343,699 Investment Income 5,313 4,200 4,200 5,200 4,200 Transfer In 0 2,300,000 2,300,000 600,000 1,770,644 Total Cash Receipts 2,059,546 4,757,156 4,757,156 2,910,030 4,118,543 Non-Capital Cash Outlays Operating Expenses 1,349,399 655,989 1,081,976 1,054,653 657,340 Interest Expense 61,827 54,753 54,753 54,753 46,513 Principal Payments 227,678 235,400 235,400 235,400 242,000 Transfer Out 0 56,565 32,905 32,905 0 Total Non-Capital Cash Outlays 1,638,904 1,002,707 1,405,034 1,377,711 945,853 Subtotal Net Change in Cash 420,642 3,754,449 3,352,122 1,532,319 3,172,690 Capital Cash Expenses Capital 612,937 3,749,343 3,449,908 1,347,581 3,179,434 Total Capital Cash Outlays 612,937 3,749,343 3,449,908 1,347,581 3,179,434 Total Net Change in Cash (192,295) 5,106 (97,786) 184,738 (6,744) Ending Cash and Investments 1,191,582 1,196,688 1,093,796 1,376,320 1,369,576 Village of Glenview 2012 Annual Budget 117 FY 2010 FY 2012 Actual Original Revised Projected Budget $13,951,375 $14,088,351 $14,088,351 $14,088,351 $14,273,089 Budgeted Revenues Taxes - - - - - Licenses and Permits 11,870 10,000 10,000 9,000 10,000 Fines and Forfeits - - - - - Charges for Services 2,111,198 2,442,956 2,442,956 2,295,830 2,333,699 Intergovernmental - - - - - Investment Income 5,312 4,200 4,200 5,200 4,200 Other Revenues (11,100) - - - - Transfers In - 2,300,000 2,300,000 600,000 1,770,644 Total Revenues 2,117,281 4,757,156 4,757,156 2,910,030 4,118,544 Budgeted Expenses Operating Expenses Personnel 331,174 427,121 427,121 415,070 441,649 Contractual 116,582 88,071 489,760 489,818 89,176 Commodities 26,625 31,346 31,984 35,084 39,146 Other Charges 62,760 290,373 290,373 290,653 289,013 Capital Outlay - - - - - Total Operating Expenses 537,141 836,911 1,239,238 1,230,625 858,984 Other Expenses Interfund Charges 88,929 109,231 132,891 114,181 86,869 Capital Projects 946,198 3,749,343 3,449,908 1,347,581 3,179,434 Depreciation 355,579 - - - - Transfer Out 52,458 56,565 32,905 32,905 - Total Other Expenses 1,443,164 3,915,139 3,615,704 1,494,667 3,266,303 Total Expenses 1,980,305 4,752,050 4,854,942 2,725,292 4,125,287 Surplus/(Deficit)136,976 5,106 (97,786)184,738 (6,744) $14,088,351 $14,093,457 $13,990,565 $14,273,089 $14,266,345 Budgeted Non Expensed Items Debt (226,600)(235,400)(235,400)(235,400)(242,000) Capitalized Assets (612,936)(400,000)(400,000)(400,000)(400,000) Total Budgeted Non Expensed Items (839,536)(635,400)(635,400)(635,400)(642,000) Net Assets Glenview Sanitary Sewer Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 118 Wholesale Water Fund Description The Wholesale Water Fund is an enterprise fund which means the revenues, expenses, transfers and financial results are accounted for through full accrual accounting. These funds are used to account for the operations associated with the purchase of water from the Village of Wilmette for sale to other water systems. The financial position of the Fund is determined by the Change in Net Assets at year-end. Net Assets are equal to total assets (including all capital assets) less total liabilities. Net Assets reflect the total productive investment in the utility system. Operating Activities The Glenview water system receives potable water from Lake Michigan through the Village of Wilmette. Glenview purchases water from the Village of Wilmette for $1.47/1,000 gallons. This rate is valid until December 2012. The major cost of operations in this fund is the cost of the water Glenview purchases and the transmission costs. The cost of water is 50% of all expenses within the fund. The 2012 revenues are $2.3M and budgeted expenses are $2.2M. The budgeted expenses include $225,000 for principal payments. This issuance is expected to retire in 2012. Customers Revenues are derived from contracts with the water systems that purchase the water from Glenview. Anticipated revenues in excess of expenses are used as transfers to other funds to provide resources for Village-wide capital improvements and as a return on investment for the operations of the system. Cash Analysis The following cash flow displays a positive cash balance at the end of 2012. This cash analysis differs from the fund balance statement by separating cash from the net assets. FY 2010 Actual FY 2011 Original FY 2011 Revised FY2011 Projected FY 2012 Budget Beginning Cash and Investments 308,921 761,897 761,897 761,897 875,841 Cash Receipts Receipts from Users 2,168,444 2,054,583 2,054,583 2,317,031 2,298,316 Investment Income 2,026 1,600 1,600 3,300 3,300 Transfer In 0 0 0 0 0 Total Cash Receipts 2,170,470 2,056,183 2,056,183 2,320,331 2,301,616 Non-Capital Cash Outlays Operating Expenses 912,152 1,084,812 1,088,192 1,220,305 1,228,403 Interest Expense 24,752 16,802 16,802 16,802 8,662 Principal Payments 210,000 220,000 220,000 220,000 225,000 Transfer Out 570,590 752,660 749,280 749,280 765,920 Total Non-Capital Cash Outlays 1,717,494 2,074,274 2,074,274 2,206,387 2,227,985 Subtotal Net Change in Cash 452,976 (18,091) (18,901) 113,944 73,631 Capital Cash Expenses Capital 0 0 0 0 0 Total Capital Cash Outlays 0 0 0 0 0 Total Net Change in Cash 452,976 (18,091) (18,091) 113,944 73,631 Ending Cash and Investments 761,897 743,806 743,806 875,841 949,472 Village of Glenview 2012 Annual Budget 119 FY 2010 FY 2012 Actual Original Revised Projected Budget $1,396,635 $1,745,162 $1,745,162 $1,745,162 $1,859,106 Budgeted Revenues Taxes - - - - - Charges for Services 1,997,367 2,054,583 2,054,583 2,317,031 2,298,316 Intergovernmental - - - - - Investment Income 2,025 1,600 1,600 3,300 3,300 Other Revenues - - - - - Transfers In - - - - - Total Revenues 1,999,393 2,056,183 2,056,183 2,320,331 2,301,616 Budgeted Expenses Operating Expenses Personnel 60,823 76,826 76,826 79,383 78,272 Contractual 893,372 964,862 964,412 1,094,417 1,109,702 Commodities 781 16,935 17,385 16,935 16,935 Other Charges 29,234 237,202 237,202 237,202 234,062 Capital Outlay - - - - - Total Operating Expenses 984,209 1,295,824 1,295,824 1,427,937 1,438,972 Other Expenses Interfund Charges 33,251 25,790 29,170 29,170 23,094 Capital Projects - - - - - Depreciation 62,816 - - - - Transfer Out 570,590 752,660 749,280 749,280 765,920 Total Other Expenses 666,657 778,450 778,450 778,450 789,014 Total Expenses 1,650,866 2,074,274 2,074,274 2,206,387 2,227,985 Surplus/(Deficit)348,527 (18,091)(18,091)113,944 73,631 $1,745,162 $1,727,070 $1,727,070 $1,859,106 $1,932,737 Budgeted Non Expensed Items Debt (210,000)(220,000)(220,000)(220,000)(225,000) Capitalized Assets - - - - - Total Budgeted Non Expensed Items (210,000)(220,000)(220,000)(220,000)(225,000) Net Assets Wholesale Water Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 120 Commuter Parking Fund Description The Commuter Parking Fund is an enterprise fund which means the revenues, expenses, transfers and financial results are accounted for through full accrual accounting. These funds are used to account for the operations associated with the two commuter parking lots downtown and at the Glen. The financial position of the Fund is determined by the Change in Net Assets at year-end. Net Assets are equal to total assets (including all capital assets) less total liabilities. The Village maintains commuter parking lots and related facilities at both train stations located downtown and at the Glen. The downtown station offers both METRA and Amtrak service, while the Glen station only offers METRA service. The Village offers a daily parking fee of $2.00 per day. Permits cost $300 annually for Glenview residents and $400 annually for non- residents. METRA allows the sale of a limited number of parking permits. Operating Activities The Public Works Department and Facilities Management Division are primarily responsible for maintaining the buildings and parking lots at the train stations. The Public Works Department manages snow removal, landscaping, tree plantings, parking machine maintenance, asphalt and street lighting repairs. The Facilities Management Division manages the long term capital improvements of the building structures and general maintenance. The 2012 expense budget is $477,810 and estimated revenues are $501,200. Cash Analysis The following cash flow displays a positive cash balance at the end of 2012. This cash analysis differs from the fund balance statement by separating cash from the net assets. FY 2010 Actual FY 2011 Original FY 2011 Revised FY2011 Projected FY 2012 Budget Beginning Cash and Investments 463,446 654,280 654,280 654,280 816,738 Cash Receipts Receipts from Users 524,644 496,600 496,600 496,600 499,200 Investment Income 610 250 250 2,000 2,000 Transfer In 0 0 0 0 0 Total Cash Receipts 525,254 496,850 496,850 498,600 501,200 Non-Capital Cash Outlays Operating Expenses 286,420 370,451 386,451 336,142 477,811 Interest Expense 0 0 0 0 0 Principal Payments 0 0 0 0 0 Transfer Out 48,000 16,000 0 0 0 Total Non-Capital Cash Outlays 334,420 386,451 386,451 336,142 477,811 Subtotal Net Change in Cash 190,834 110,399 110,399 162,458 23,389 Capital Cash Expenses Capital 0 0 0 0 0 Total Capital Cash Outlays 0 0 0 0 0 Total Net Change in Cash 190,834 110,399 110,399 162,458 23,389 Ending Cash and Investments 654,280 764,679 764,679 816,738 840,127 Village of Glenview 2012 Annual Budget 121 FY 2010 FY 2012 Actual Original Revised Projected Budget $1,854,814 $1,996,872 $1,996,872 $1,996,872 $2,159,330 Budgeted Revenues Fines and Forfeits 400 - - - - Charges for Services 524,243 496,600 496,600 496,600 499,200 Intergovernmental - - - - - Investment Income 610 250 250 2,000 2,000 Other Revenues - - - - - Transfers In - - - - - Total Revenues 525,254 496,850 496,850 498,600 501,200 Budgeted Expenses Operating expenses Personnel - - - - - Contractual 153,909 304,372 306,259 236,211 273,694 Commodities 15,535 54,522 52,635 69,522 66,121 Other Charges - - - - - Capital Outlay 3,500 4,000 4,000 2,851 4,000 Total Operating Expenses 172,944 362,894 362,894 308,585 343,815 Other Expenses Interfund Charges 118,508 7,557 23,557 27,557 133,996 Capital Projects - - - - - Depreciation 43,744 - - - - Transfer Out 48,000 16,000 - - - Total Other Expenses 210,252 23,557 23,557 27,557 133,996 Total Expenses 383,196 386,451 386,451 336,142 477,811 Surplus/(Deficit)142,058 110,399 110,399 162,458 23,389 $1,996,872 $2,107,271 $2,107,271 $2,159,330 $2,182,720 Budgeted Non Expensed Items Debt - - - - - Capitalized Assets - - - - - Total Budgeted Non Expensed Items - - - - - Net Assets Commuter Parking Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 122 North Maine Water and Sewer Fund Description The Village of Glenview purchased the North Maine Water and Sewer system (“the System”) in September 1997. The North Maine Water and Sewer Fund is an enterprise fund which means the revenues, expenses, transfers and financial results are accounted for through full accrual accounting. These funds are used to account for the operations associated with the purchase of water from the operations of the North Maine Water and Sewer System. The financial position of the Fund is determined by the Change in Net Assets at year-end. Net Assets are equal to total assets (including all capital assets) less total liabilities. Net Assets reflect the total productive investment in the utility system. Customers The service area of the system is primarily unincorporated Cook County, but it does serve small portions of Niles, Park Ridge and Des Plaines. The System has approximately 4,900 customers who purchase approximately 1 billion gallons of water per year. Customers in the North Maine System are billed monthly with alternate bills being estimated versus being generated from meter readings. Operating Activities The North Maine Water and Sewer Fund includes operational activities performed by the following departments: Public Works, Administrative Services, and Capital Projects and Inspectional Services. The Public Works Department performs general maintenance on the systems such as water main break repair, hydrant flushing, meter replacement, water quality testing, and sewer line repair. The Administrative Services Department performs support activities to assist with service operations. These activities include responding to water and sewer customer inquiries, water and sewer billing, accounts payable, payroll, financial support, information technology support and geographical information system (GIS) mapping. The Capital Projects and Inspectional Services Department supports long term infrastructure planning, design and project management for capital improvements. Water and Sewer Rates The system is supplied water by the City of Chicago via the Village of Niles, pursuant to the 30- year provisions of the water supply contract between Niles and the System (effective through June 7, 2020). Niles may increase its charge for water with 60 days notice. Since 1997, Niles has annually increased its rate to the System and the Village has passed that increase on to the North Maine Utility customers. During FY 2011, the Village did not receive a rate increase from the Village of Niles. Village of Glenview 2012 Annual Budget 123 Revenues The 2012 budget includes $8,030,461 in estimated revenue from customer billing, total revenue is estimated to be $8,142,161. The estimated revenues reflect a 7% increase in the monthly fixed charge and a 0.00% increase in the consumption rate. The monthly fixed charge varies by meter size. Meter Size 2012 Water Monthly Fixed Charge 2012 Sewer Monthly Fixed Charge 0.625” $2.62 $2.62 0.75” $3.93 $3.93 1.0” $6.55 $6.55 1.5” $13.11 $13.11 2.0” $20.97 $20.97 3.0” $41.94 $41.94 4.0” $65.54 $65.54 6.0” $131.08 $131.08 8.0” $209.72 $209.72 *Note: Depending on various conditions of ownership of system component, fees will differ from this table. Refer to the fee ordinance for special circumstances. Expenses The 2012 budget includes $8,454,976 in budgeted expenses. The 2012 capital improvement budget is funded at $545,186 and includes an additional $381,805 for projects carried over from previous years. These improvements represent 11% of budgeted expenses. The purchase of water from the Village of Niles represents 55% of budget expenses or $4,676,375. In 2010 the Permanent Fund advanced $3,582,270 the North Maine Water and Sewer Fund for the 2003A bond defeasance. The 2012 budget begins to repay this advance as directed by Board Resolution, in the amount of $567,620. In addition to this repayment, there is $218,419 budgeted for principal payments and $101,492 for interest expense. 2011 Consumption Charge/1,000 gals 2012 Consumption Charge/1,000 gals $4.21 $4.55 Village of Glenview 2012 Annual Budget 124 Cash Analysis The cash policy for the North Maine Fund is to maintain 30 days of cash on hand. This cash flow differs from the fund balance statement because cash is separated from the net assets. The cash flow below displays positive cash at the end of 2012. This cash balance is needed to smooth the rate increases that are anticipated from the City of Chicago and then passed through by the Village of Niles. FY 2010 Actual FY 2011 Original FY 2011 Revised FY2011 Projected FY 2012 Budget Beginning Cash and Investments 1,058,941 1,047,616 1,047,616 1,047,616 2,422,934 Cash Receipts Receipts from Users 7,422,507 8,052,563 8,052,563 8,123,054 8,136,461 Investment Income 4,579 3,150 3,150 6,000 5,700 Transfer In 2,771,659 0 0 0 0 Total Cash Receipts 10,198,745 8,055,713 8,055,713 8,129,054 8,142,161 Non-Capital Cash Outlays Operating Expenses 4,765,614 6,837,396 6,837,396 6,028,782 7,009,424 Interest Expense 258,731 222,496 222,496 114,866 101,492 Principal Payments 4,287,849 274,523 274,523 274,523 281,419 Transfer Out 802,775 0 0 0 135,651 Total Non-Capital Cash Outlays 10,114,969 7,334,415 7,334,415 6,418,171 7,527,986 Subtotal Net Change in Cash 83,776 721,298 721,298 1,710,883 614,175 Capital Cash Expenses Capital 95,101 230,061 335,565 335,565 926,991 Total Capital Cash Outlays 95,101 230,061 335,565 335,565 926,991 Total Net Change in Cash (11,325) 491,237 385,733 1,375,318 (312,816) Ending Cash and Investments 1,047,616 1,538,853 1,433,349 2,422,934 2,110,118 Village of Glenview 2012 Annual Budget 125 FY 2010 FY 2012 Actual Original Revised Projected Budget $1,752,502 $2,180,611 $2,180,611 $2,180,611 $3,555,929 Budgeted Revenues Taxes - - - - - Licenses and Permits 150 - - - - Fines and Forfeits - - - - - Charges for Services 7,377,127 7,946,563 7,946,563 8,017,054 8,030,461 Intergovernmental - - - - - Investment Income 4,578 3,150 3,150 6,000 5,700 Other Revenues 96,396 106,000 106,000 106,000 106,000 Transfers In - - - - - Total Revenues 7,478,252 8,055,713 8,055,713 8,129,054 8,142,161 Budgeted Expenses Operating Expenses Personnel 819,175 847,180 847,180 834,680 865,953 Contractual 4,629,811 5,648,305 5,652,153 4,940,488 5,180,871 Commodities 111,503 269,375 265,527 180,877 205,975 Other Charges 275,678 497,619 497,619 390,189 951,331 Capital Outlay 1,230 1,200 1,200 1,200 1,200 Total Operating Expenses 5,837,397 7,263,678 7,263,678 6,347,434 7,205,329 Other Expenses Interfund Charges 152,129 70,737 70,737 70,737 187,006 Capital Projects 95,101 230,061 335,565 335,565 926,991 Depreciation 162,741 - - - - Transfer Out 802,775 - - - 135,651 Total Other Expenses 1,212,747 300,798 406,302 406,302 1,249,648 Expenditure Sub Total 7,050,143 7,564,476 7,669,980 6,753,736 8,454,977 Total Expenses 7,050,143 7,564,476 7,669,980 6,753,736 8,454,977 Surplus/(Deficit)428,109 491,236 385,733 1,375,318 (312,816) $2,180,611 $2,671,847 $2,566,344 $3,555,929 $3,243,113 Budgeted Non Expensed Items Debt (4,287,849)(274,523)(274,523)(274,523)(281,419) Capitalized Assets - - - - - Total Budgeted Non Expensed Items (4,287,849)(274,523)(274,523)(274,523)(281,419) Net Assets North Maine Water and Sewer Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 126 This page intentionally left blank. Village of Glenview 2012 Annual Budget 127 VILLAGE OF GLENVIEW INTERNAL SERVICE FUNDS Village of Glenview 2012 Annual Budget 128 Municipal Equipment Repair Fund Description Internal service funds are used to report any activity that provides goods or services to other funds, departments, or agencies of the primary government and its component units, or to other governments, on a cost recovery basis. The Village of Glenview, Illinois, has established a Maintenance Equipment Repair Fund (MERF) to account for the cost of labor, equipment, parts and contracted professional services. These resources are used to maintain and repair all of the Village’s vehicles and pieces of equipment, as well as the cost of fuel consumed by these assets. The Fleet Services staff is responsible for the development, implementation and maintenance of a preventative maintenance schedule for all vehicles and equipment, as well as all other repairs that are needed. Proper preventative maintenance is necessary to ensure all vehicles and equipment meets their full useful life expectancy. Revenues MERF is funded through charges for services for the maintenance and repair of vehicles and equipment. The Fleet Services Division, of the Public Works Department, bills participating departments on a quarterly basis for services rendered. These charges include an administration fee, labor, fuel, parts, and outside repairs. MERF also receives revenue from other agencies, the Village of Golf Police Department, Village of Glenview Park District, and School District #34, that use its services and fuel. Expenditures The largest expense of the Fund, and one that has been growing, is the cost of fuel. The Village’s cost of fuel was higher in 2011 than in previous years, both on a percentage-of-total- billing basis and a per-gallon basis: Fuel Expenditures Year Total billing by Fleet Services Fuel (Wholesale) Percentage of total Total gallons billed Average price per gallon (Wholesale) 2008 $1,835,894 $574,571 31.30% 183,257.40 $3.14 2009 $1,455,594 $357,581 24.57% 174,775.50 $2.05 2010 $1,497,945 $443,674 29.62% 178,659.00 $2.48 2011 $1,674,869 $553,812 33.07% 172,340.70 $3.21 Professional services constitute the next largest use of non-personnel expenses in the MERF. The Village uses professional services for vehicle and equipment maintenance that it cannot provide in a cost effective manner with its own staff and equipment (e.g., body work, car washing services, work requiring specialized diagnostic tools, etc.). The Village also utilizes professional services to provide virtually all maintenance for light- and medium-duty vehicles, as it has two local dealerships that provide these services at competitive rates. Fund Balance The Charges for Services rendered through MERF are intended to cover the operating expenses of the Fleet Services Division. The MERF fund balance is to be managed to a zero cash balance. Operating costs are an estimate and actual results may slightly fluctuate from the budget on an annual basis. Remaining fund balance at the end of the year is to be used toward the next years’ expenses. Village of Glenview 2012 Annual Budget 129 FY 2010 FY 2012 Actual Original Revised Projected Budget $1,025,908 $473,215 $473,215 $473,215 $480,417 Budgeted Revenues Taxes - - - - - Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services 1,470,699 1,536,196 1,536,196 1,545,401 1,593,293 Intergovernmental - - - - - Investment Income 2,136 1,600 1,600 1,000 1,000 Other Revenues 143,547 132,598 132,598 147,598 132,598 Transfers In - - - - - Total Revenues 1,616,382 1,670,394 1,670,394 1,693,999 1,726,891 Budgeted Expenditures Operating Expenditures Personnel 496,793 519,582 434,252 455,435 416,699 Contractual 178,839 199,020 341,700 324,959 317,849 Commodities 768,206 867,075 813,068 823,712 921,012 Other Charges (43,804) 8,755 5,412 8,755 5,755 Capital Outlay - - - - - Total Operating Expenditures 1,400,033 1,594,432 1,594,432 1,612,861 1,661,315 Other Expenditures Interfund Charges 69,041 73,936 73,936 73,936 52,750 Capital Projects - - - - - Transfer Out 700,000 - - - - Total Other Expenditures 769,041 73,936 73,936 73,936 52,750 Total Expenditures 2,169,074 1,668,368 1,668,368 1,686,797 1,714,065 Surplus/(Deficit)(552,693)2,026 2,026 7,202 12,826 $473,215 $475,241 $475,241 $480,417 $493,243Net Assets Municipal Equipment Repair Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 130 Capital Equipment Replacement Fund Description Internal service funds are used to report any activity that provides goods or services to other funds, departments, or agencies of the primary government and its component units, or to other governments, on a cost recovery basis. The Capital Equipment Replacement Fund (CERF) accounts for the funds annually set aside for the timely replacement of vehicles and equipment that meet the current business operation. Equipment includes computers, printers, copiers, data storage devices, scanners, telecommunications equipment, vehicles and fleet shop equipment. The Village Board established a CERF policy in 2005 that recorded assets and contributions in accordance with GASB 34. The Board updated the CERF policy on August 18, 2009 to smooth annual contributions and to set a revised fund balance level. Revenues Annual department Charges for Services are calculated amounts based on the accumulated reserve needs per asset, proceeds from the Sale of Assets, and Interest Income. The accumulated reserve needs are based on the determined life of an asset and replacement value. Charges for Services are budgeted by department. CERF Charges for Services will be expensed in the department operating budget and recorded as revenue in CERF. Assets begin to receive a CERF contribution in the year subsequent to purchase. Once an asset is fully funded, no additional charges for service will be expensed. For purposes of this policy, “fully funded” shall mean that the Accumulated Reserve balance is equal to or greater than the asset’s replacement cost. Expenditures The only expenditures made within the Fund are for replacement of vehicles and equipment that have been fully funded through Charges for Services in previous years. The 2012 Budget includes $2,166,439 for the replacement of assets; $1.2 million is for a fire department ladder truck. Fund Balance CERF is to 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. During the 2011 Budget process the Village Board temporarily revised the fund balance target downward from 50% to 40% for a five year period. The 2012 Budget calculated Charges for Services to the operating departments using the 40% of accumulated reserves as the fund balance target. Village of Glenview 2012 Annual Budget 131 FY 2010 FY 2012 Actual Original Revised Projected Budget $3,817,542 $4,411,952 $4,411,952 $4,411,952 $4,397,195 Budgeted Revenues Taxes - - - - - Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services 1,286,191 1,613,515 1,613,515 1,613,515 1,363,107 Intergovernmental - - - - - Investment Income 83,139 50,000 50,000 50,000 50,000 Other Revenues 146,888 179,000 179,000 179,000 90,500 Transfers In 700,000 - - - - Total Revenues 2,216,218 1,842,515 1,842,515 1,842,515 1,503,607 Budgeted Expenditures Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities 108,986 201,260 201,260 201,260 231,633 Other Charges - - - - - Capital Outlay 1,512,822 1,656,012 1,656,012 1,656,012 1,934,806 Total Operating Expenditures 1,621,808 1,857,272 1,857,272 1,857,272 2,166,439 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 1,621,808 1,857,272 1,857,272 1,857,272 2,166,439 Surplus/(Deficit)594,410 (14,757)(14,757)(14,757)(662,832) $4,411,952 $4,397,195 $4,397,195 $4,397,195 $3,734,363Net Assets Capital Equipment Replacement Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 132 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 Risk Fund accounts for the financial activity of the Village’s employee benefits and risk management. These programs are subdivisions of Human Resources. Revenues The primary revenue of the fund are Charges for Services received from operating 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 Risk Fund Balance did subsidize the Charges for Service revenue from the Corporate, Glenview Water and North Maine Funds in 2011. The 2012 budget reflects “fully loaded” Charges for Services and should cover the majority of expenditures in 2012. The amount employees contribute to their health insurance plan increased in 2012 and is expected to be $80K higher than the 2011 projection. 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 decreases the liability for incurred but not reported claims based on an actuary study. The Village Board made a policy decision that adjusted the reserve liability to the minimum as determined actuarially. This adjustment is budgeted as a credit to expense in the 2012 budget. The health insurance premiums are budgeted at $6,192,580 for 2012 which is 77% of the budgeted expenditures. Village of Glenview 2012 Annual Budget 133 FY 2010 FY 2012 Actual Original Revised Projected Budget $6,476,424 $4,474,694 $4,474,694 $4,474,694 $3,720,557 Budgeted Revenues Taxes - - - - - Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services 6,484,770 7,358,423 7,358,423 7,159,896 7,629,881 Intergovernmental - - - - - Investment Income 396,715 19,500 19,500 217,200 240,382 Other Revenues - - - - - Transfers In - - - - - Total Revenues 6,881,485 7,377,923 7,377,923 7,377,096 7,870,263 Budgeted Expenditures Operating Expenditures Personnel 225,032 402,150 452,150 431,516 564,050 Contractual 8,566,462 7,917,203 7,867,203 7,692,716 7,445,099 Commodities - - - - - Other Charges 91,721 15,000 15,000 7,000 2,000 Capital Outlay - - - - - Total Operating Expenditures 8,883,216 8,334,353 8,334,353 8,131,232 8,011,149 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 8,883,216 8,334,353 8,334,353 8,131,232 8,011,149 Surplus/(Deficit)(2,001,730)(956,430)(956,430)(754,136)(140,886) $4,474,694 $3,518,264 $3,518,264 $3,720,557 $3,579,672Net Assets Insurance and Risk Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 134 Facility Repair and Replacement Fund Description Internal service funds are used to report any activity that provides goods or services to other funds, departments, or agencies of the primary government and its component units, or to other governments, on a cost recovery basis. The Facility Repair and Replacement Fund (FRRF) was created in 2006 for the purpose of setting aside resources for the major repairs and replacement of the various Village buildings. The original fund balance was the result of a transfer from the Capital Equipment Replacement Fund (CERF). Currently, there is no ongoing revenue source for this fund. Revenues The funding sources, other than fund balance, include grant proceeds, investment income and charges for services from the enterprise funds for their specific projects. Expenditures Expenditures are solely for the repair of existing Village facilities. The 2012 budget appropriates $1,873,500 to be spent on capital facility improvements. There are many significant projects planned for 2012; including improvements to the downtown train station, Rugen Sr. Pump Station and cleaning of the Waukegan Road Elevated Tank. The Rugen Sr. Pump Station and Elevated Tank projects will be paid for by the Glenview Water Fund and are estimated to cost $917K. The train station improvements will be paid for by the Commuter Parking Fund. Village of Glenview 2012 Annual Budget 135 FY 2010 FY 2012 Actual Original Revised Projected Budget $7,371,231 $6,729,756 $6,729,756 $6,729,756 $4,751,856 Budgeted Revenues Taxes - - - - - Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services - 7,000 7,000 362,100 1,109,550 Intergovernmental - 275,000 275,000 - 275,000 Investment Income 102,979 65,000 65,000 40,000 30,000 Other Revenues - - - - - Transfers In 432,060 536,300 536,300 - - Total Revenues 535,039 883,300 883,300 402,100 1,414,550 Budgeted Expenditures Operating Expenditures Personnel - - - - - Contractual - - 197,515 192,515 - Commodities - - 3,673 3,673 - Other Charges - - - - - Capital Outlay 1,176,514 1,698,000 1,496,812 1,301,812 55,000 Total Operating Expenditures 1,176,514 1,698,000 1,698,000 1,498,000 55,000 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - 1,818,500 Transfer Out - 882,000 882,000 882,000 - Total Other Expenditures - 882,000 882,000 882,000 1,818,500 Total Expenditures 1,176,514 2,580,000 2,580,000 2,380,000 1,873,500 Surplus/(Deficit)(641,475)(1,696,700)(1,696,700)(1,977,900)(458,950) $6,729,756 $5,033,056 $5,033,056 $4,751,856 $4,292,906Net Assets Facility Repair and Replacement Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 136 This page intentionally left blank. Village of Glenview 2012 Annual Budget 137 VILLAGE OF GLENVIEW TRUST AND AGENCY FUNDS Village of Glenview 2012 Annual Budget 138 Overview of Trust and Agency Funds Trust and Agency funds are used to report assets held in a trustee or agency capacity for others and which therefore cannot be used to support the government’s own programs. There are three types of trust and agency funds that the Village of Glenview utilizes.  Pension Trust Funds – used to report resources that are required to be held in trust for the members and beneficiaries of defined contribution plans, other post employment benefit plans, or other employee benefit plans o Police Pension Fund o Firefighters’ Pension Fund  Escrow Funds – deposits held by the government as surety that contractors complete work they have committed to o Escrow Deposit Fund  Agency Funds – used to report resources held by the reporting government in a purely custodial capacity (assets equal liabilities). Agency funds typically involve only the receipt, temporary investment, and remittance of fiduciary resources to individuals, private organizations, or other governments o Special Service Area Bond Fund Village of Glenview 2012 Annual Budget 139 Police Pension Fund The Village’s sworn police employees participate in the Police Pension Employee’s Retirement System (PPERS). PPERS functions for the benefit of these employees and is governed by a five- member pension board consisting of two members appointed by the Village’s President, one elected pension beneficiary and two elected police. The Village and PPERS participants are obligated to fund all PPERS costs based upon actuarial valuations. The State of Illinois is authorized to establish benefit levels and the Village is authorized to approve the actuarial assumptions used in the determination of contribution levels. Although it possesses many of the characteristics of a legally separate government, the PPERS is reported as if it were part of the Village for budgetary purposes because of the Village’s fiduciary responsibility to the Pension. FY 2010 FY 2012 Actual Original Revised Projected Budget $45,594,977$50,573,728$50,573,728$50,573,728$52,649,396 Budgeted Revenues Charges for Services 1,802,629 1,720,924 1,720,924 1,720,924 1,767,365 Investment Income 4,701,598 4,724,750 4,724,750 2,123,135 3,510,000 Other Revenues 652,256 625,373 625,373 644,247 679,681 Total Revenues 7,156,4837,071,0477,071,0474,488,3065,957,046 Budgeted Expenditures Operating Expenditures Personnel 2,100,501 2,192,450 2,192,450 2,334,878 2,402,014 Contractual 77,231 115,536 115,536 77,76180,093 Total Operating Expenditures 2,177,7322,307,9862,307,9862,412,6382,482,108 Total Expenditures 2,177,7322,307,9862,307,9862,412,6382,482,108 Surplus/(Deficit)4,978,7514,763,0614,763,0612,075,6683,474,938 $50,573,728$55,336,789$55,336,789$52,649,396$56,124,334Net Assets Ending Fund Balance/ FY 2011 Beginning Fund Balance/ Net Assets Village of Glenview 2012 Annual Budget 140 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 2010 FY 2012 Actual Original Revised Projected Budget $47,149,243$50,914,128$50,914,128$50,914,128$49,990,111 Budgeted Revenues Charges for Services 2,541,868 2,766,952 2,766,952 2,766,952 2,862,905 Investment Income 4,454,8393,438,640 3,438,640 (102,560)3,501,000 Other Revenues 675,989 666,518 666,518 657,640 666,518 Total Revenues 7,672,6966,872,1106,872,1103,322,0327,030,423 Budgeted Expenditures Operating Expenditures Personnel 3,770,101 3,829,457 3,829,457 4,086,798 4,251,872 Contractual 137,711 121,000 121,000 159,252164,030 Total Operating Expenditures 3,907,8113,950,4573,950,4574,246,0504,415,901 Total Expenditures 3,907,8113,950,4573,950,4574,246,0504,415,901 Surplus/(Deficit)3,764,8852,921,6532,921,653(924,017)2,614,522 $50,914,128$53,835,781$53,835,781$49,990,111$52,604,632Net Assets FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 141 Escrow Deposit Fund The Escrow Deposit Fund is used to account for deposits held by the Village from contractors. The deposits are invested by the Village and the income derived is transferred to the Corporate Fund after deposits are either used or returned. Excess fund balances are transferred to the Capital Improvements Fund at the direction of the Village Board of Trustees when there are sufficient funds to provide resources for projects designated in the Village’s Five-Year Capital Projects Plan. FY 2010 FY 2012 Actual Original Revised Projected Budget $24,655$17,108$17,108$17,108$17,108 Budgeted Revenues Investment Income 45,524 50,000 50,000 50,000 50,000 Total Revenues 45,52450,00050,00050,00050,000 Budgeted Expenditures Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out 53,072 50,000 50,000 50,000 50,000 Total Other Expenditures 53,072 50,000 50,000 50,000 50,000 Total Expenditures 53,07250,00050,00050,00050,000 Surplus/(Deficit)(7,548)- - - - $17,108$17,108$17,108$17,108$17,108Net Assets FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 142 Special Service Area Bond Fund Special Service Area (SSA) bonds are not obligations of the Village because they are secured by the levy of taxes on the real property within the special service area. The Village is in no way liable for repayment but is only acting as the agent for the property owners in levying and collecting the assessments and forwarding the collections to the bondholders. The Village prepares a budget to reflect the amounts of assessments that need to be collected and amount of principal, interest and service fees required to retire the debt for non-operating planning purposes only. FY 2010 FY 2012 Actual Original Revised Projected Budget $49,789$51,981$51,981$51,981$50,521 Budgeted Revenues Taxes 116,072 96,109 96,109 96,109 273,008 Charges for Services 15,849 - - - - Investment Income 911 100 100 100 - Total Revenues 132,83196,20996,20996,209273,008 Budgeted Expenditures Operating Expenditures Other Charges 130,610 97,669 97,669 97,669 65,974 Capital Outlay - - - - - Total Operating Expenditures 130,61097,66997,66997,66965,974 Other Expenditures Interfund Charges 28 - - - - Transfer Out - - - - 208,595 Total Other Expenditures 28 - - - 208,595 Total Expenditures 130,63997,66997,66997,669274,569 Surplus/(Deficit)2,193(1,460)(1,460)(1,460)(1,561) $51,981$50,521$50,521$50,521$48,960Net Assets FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 143 VILLAGE OF GLENVIEW CAPITAL PROJECT FUNDS Village of Glenview 2012 Annual Budget 144 Capital Project Funds These funds account for the expenditures related to capital improvement projects for governmental funds. Revenues include anticipated or actual bond proceeds and transfers from other funds for their respective projects. Expenditures for capital projects of Enterprise Funds are shown within that section. A list of capital projects is included within the Capital Improvement Section of this document. For the Capital Projects Fund a series of public meetings and presentations to the Board of Trustees occur with this portion of the budget. The Capital Improvement Program (CIP) is developed separately from the operating budget. However, while separate, this budget is not independent, as it relies on revenues from the operating funds for its capital sources. Accordingly, operational needs of the departments come first in determining use of expendable resources. Other sources of revenue for this fund include governmental activity long-term debt proceeds and developer deposits. These are the primary reason why the fund ends a given year with a fund balance, as these proceeds are not always spent in the year received. Capital Projects Fund: This fund is supported primarily by a Transfer In from the Corporate Fund. The Capital Projects Fund has $4,094,583 in expenditures for 2012 projects. These projects are primarily road resurfacing and reconstruction. 2006A Project Bond Fund: This fund’s only expense is a transfer to support the Glen Capital Projects Fund. This fund is being closed out in the 2012 budget and “rolled into” the Glen Capital Projects Fund per GASB 54. Glen Capital Projects Fund: The Tax Increment Financing District supports the Glen Capital Projects Fund, which budgeted $2,627,500 in 2012. Projects planned include a retention pond storm water connection, with a budget of $2,000,000; and improvements to the North Glenview Train Station, with a budget of $500,000. Village Permanent Fund: The Village Permanent Fund is used to accumulate proceeds from the sale of land at the Village’s Glen Tax Increment Financing (TIF) District, and to provide resources for village-wide improvements outside of the TIF district. The fund also is allowed to provide short-term liquidity for TIF district expenses. Twenty percent of all land sales in the TIF district are dedicated revenue to the Village Permanent Fund. Motor Fuel Tax Fund: 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 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. Village of Glenview 2012 Annual Budget 145 FY 2010 FY 2012 Actual Original Revised Projected Budget $500,744 $1,748,878 $1,748,878 $1,748,878 $15,037 Budgeted Revenues Taxes - - - - - Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services - - - 69,251 130,000 Intergovernmental 1,816,606 2,014,142 2,014,142 783,472 140,954 Investment Income 6,295 1,500 1,500 9,700 - Other Revenues 248,003 33,500 33,500 169,590 - Transfers In 8,378,503 5,243,030 6,193,030 7,100,309 3,929,471 Total Revenues 10,449,407 7,292,172 8,242,172 8,132,321 4,200,425 Budgeted Expenditures Operating Expenditures Personnel - - - - - Contractual 603,454 - 1,144,378 1,144,878 - Commodities - - - - - Other Charges - 24,557 24,557 6,617 - Capital Outlay - - - - - Total Operating Expenditures 603,454 24,557 1,168,935 1,151,495 - Other Expenditures Interfund Charges - - - - - Capital Projects 8,597,818 7,661,804 11,346,168 8,714,667 4,094,583 Transfer Out - - - - - Total Other Expenditures 8,597,818 7,661,804 11,346,168 8,714,667 4,094,583 Total Expenditures 9,201,272 7,686,361 12,515,102 9,866,162 4,094,583 Surplus/(Deficit)1,248,134 (394,189)(4,272,930)(1,733,841)105,842 $1,748,878 $1,354,689 ($2,524,052)$15,037 $120,880Net Assets Capital Projects Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 146 FY 2010 FY 2012 Actual Original Revised Projected Budget $9,118,653 $9,201,113 $9,201,113 $9,201,113 $0 Budgeted Revenues Taxes - - - - - Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services - - - - - Intergovernmental - - - - - Investment Income 82,460 5,000 5,000 22,000 - Other Revenues - - - - - Transfers In - - - - - Total Revenues 82,460 5,000 5,000 22,000 - Budgeted Expenditures Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures - - - - - Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - 2,800,185 2,800,185 2,800,185 - Total Other Expenditures - 2,800,185 2,800,185 2,800,185 - Total Expenditures - 2,800,185 2,800,185 2,800,185 - Surplus/(Deficit)82,460 (2,795,185)(2,795,185)(2,778,185)- $9,201,113 $6,405,928 $6,405,928 $6,422,928 $0 * The 2006A Project Fund is combined with the Glen CIP Fund in 2012 as required by GASB 54. Net Assets 2006A Project Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 147 FY 2010 FY 2012 Actual Original Revised Projected Budget $1,976,389 $198,370 $198,370 $198,370 $8,857,000 Budgeted Revenues Taxes - - - - - Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services - - - - - Intergovernmental 301,099 250,000 250,000 250,000 250,000 Investment Income 5,745 - - - 20,000 Other Revenues - - - - - Transfers In - 2,800,185 2,800,185 2,800,185 2,894 Total Revenues 306,844 3,050,185 3,050,185 3,050,185 272,894 Budgeted Expenditures Operating Expenditures Personnel - - - - - Contractual 44,555 - 71,301 - - Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures 44,555 - 71,301 - - Other Expenditures Interfund Charges - - - - - Capital Projects 2,040,308 3,050,185 3,493,182 814,483 2,627,500 Transfer Out - - - - - Total Other Expenditures 2,040,308 3,050,185 3,493,182 814,483 2,627,500 Total Expenditures 2,084,863 3,050,185 3,564,483 814,483 2,627,500 Surplus/(Deficit)(1,778,019)- (514,298) 2,235,702 (2,354,606) $198,370 $198,370 ($315,928)$2,434,072 $6,502,393 * The 2006A Project Fund is combined with the Glen CIP Fund in 2012 as required by GASB 54. Net Assets Glen Capital Projects Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 148 FY 2010 FY 2012 Actual Original Revised Projected Budget $42,312,710 $36,055,661 $36,055,661 $36,055,661 $30,390,729 Budgeted Revenues Taxes - - - - - Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services 156,000 156,000 156,000 156,000 156,000 Intergovernmental - - - - - Investment Income 187,855 65,106 65,106 52,693 28,000 Other Revenues 204,818 - - - - Transfers In - - - - - Total Revenues 548,673 221,106 221,106 208,693 184,000 Budgeted Expenditures Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities - - - - - Other Charges 1,484,028 980,391 980,391 980,391 488,795 Capital Outlay - - - - - Total Operating Expenditures 1,484,028 980,391 980,391 980,391 488,795 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out 5,321,694 5,793,750 5,793,750 4,893,234 2,558,600 Total Other Expenditures 5,321,694 5,793,750 5,793,750 4,893,234 2,558,600 Total Expenditures 6,805,722 6,774,141 6,774,141 5,873,625 3,047,395 Surplus/(Deficit)(6,257,049)(6,553,035) (6,553,035) (5,664,932) (2,863,395) $36,055,661 $29,502,626 $29,502,626 $30,390,729 $27,527,334Net Assets Village Permanent Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 149 FY 2010 FY 2012 Actual Original Revised Projected Budget $560,652 $862,952 $862,952 $862,952 $855,752 Budgeted Revenues Taxes - - - - - Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services - - - - - Intergovernmental 1,658,229 1,570,000 1,570,000 1,570,000 1,579,600 Investment Income 4,723 1,800 1,800 1,800 4,000 Other Revenues - - - - - Transfers In - - - - - Total Revenues 1,662,951 1,571,800 1,571,800 1,571,800 1,583,600 Budgeted Expenditures Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures - - - - - Other Expenditures Interfund Charges - - - - - Capital Projects 1,360,651 1,570,000 1,579,000 1,579,000 1,579,600 Transfer Out - - - - - Total Other Expenditures 1,360,651 1,570,000 1,579,000 1,579,000 1,579,600 Total Expenditures 1,360,651 1,570,000 1,579,000 1,579,000 1,579,600 Surplus/(Deficit)302,300 1,800 (7,200)(7,200)4,000 $862,952 $864,752 $855,752 $855,752 $859,752Net Assets Motor Fuel Tax Fund Summary FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 150 This page intentionally left blank. Village of Glenview 2012 Annual Budget 151 VILLAGE OF GLENVIEW DEBT FUNDS Village of Glenview 2012 Annual Budget 152 Corporate Purpose Bond Series 2004 Fund Debt service funds are used to account for payment of principal and interest on bonded debt paid from governmental fund resources. Long-term bonded debt of enterprise funds is recorded and paid directly from the fund. A discussion of debt activity is included in the Debt Management section. There is one outstanding Corporate Fund debt issue, the Corporate Purpose Bond Series (CPBS) 2004B which was issued to provide resources for the construction of the police headquarters. 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 Fund Transfers Out to the CPBS 2004 Bond Fund where it is recorded as revenue. The CPBS 2004 Bond Fund then makes the principal payments. The Corporate related Debt Service Fund has budgeted expenditures of $1,968,926 in 2012. FY 2010 FY 2012 Actual Original Revised Projected Budget $0$29,538$29,538$29,538$29,538 Budgeted Revenues Investment Income 4,727 500 500 500 2,000 Transfers In 1,970,361 1,958,300 1,958,300 1,958,300 1,968,426 Total Revenues 1,975,0881,958,8001,958,8001,958,8001,970,426 Budgeted Expenditures Operating Expenditures Other Charges 1,945,550 1,958,800 1,958,800 1,958,800 1,968,926 Capital Outlay - - - - - Total Operating Expenditures 1,945,5501,958,8001,958,8001,958,8001,968,926 Total Expenditures 1,945,5501,958,8001,958,8001,958,8001,968,926 Surplus/(Deficit)29,538 - - - 1,500 $29,538$29,538$29,538$29,538$31,038Net Assets FY 2011 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Village of Glenview 2012 Annual Budget 153 VILLAGE OF GLENVIEW DEPARTMENT SUMMARIES Village of Glenview 2012 Annual Budget 154 This page intentionally left blank. FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 40,782,213 41,891,285 41,730,133 42,010,431 41,561,285 Contractual 43,720,266 45,154,210 48,000,844 45,981,475 45,000,924 Commodities 4,616,369 4,252,284 4,298,645 4,252,041 4,449,878 Other Charges 21,055,833 24,102,738 23,868,617 32,633,905 23,754,226 Capital Outlay 2,952,372 3,887,303 3,683,485 3,177,460 2,239,591 Total Operating Expenditures 113,127,052 119,287,821 121,581,723 128,055,312 117,005,904 Other Expenditures Interfund Charges 4,611,805 4,415,440 5,022,956 4,784,570 5,479,396 Capital Projects 13,991,477 18,434,721 22,632,496 15,131,243 16,726,197 Depreciation 1,692,810 - - - - Transfer Out 17,799,049 18,759,297 19,172,997 18,055,814 8,460,571 Total Other Expenditures 38,095,141 41,609,458 46,828,448 37,971,627 30,666,164 Total Expenditures 151,222,193 160,897,279 168,410,171 166,026,939 147,672,068 Funding Sources Corporate Fund 52,244,866 52,541,180 54,022,840 52,772,922 54,061,070 Refuse and Recycling Fund 1,654,529 720,000 720,000 702,130 - Joint Dispatch Fund 2,379,022 2,524,082 2,564,531 2,468,005 - Police Special Fund 31,081 13,506 13,506 1,000 30,000 Foreign Fire Fund 55,456 60,000 60,000 106,852 113,360 Glen Redevelopment Fund 654,556 716,329 716,329 691,021 - Glen Caretaker Fund 1,364,893 1,006,764 1,056,764 1,065,260 - Glen Land Sales Fund 21,692 1,376,272 1,376,272 1,376,272 - 2009E Debt Service 734,588 661,938 661,938 661,938 - Special Tax Allocation Fund 29,891,612 31,405,890 31,405,890 40,386,946 32,397,139 Glenview Water Fund 9,607,466 10,408,290 10,788,637 10,019,126 11,478,704 Glenview Sanitary Fund 1,980,305 4,752,050 4,854,942 2,725,292 4,125,287 Wholesale Water Fund 1,650,866 2,074,274 2,074,274 2,206,387 2,227,985 Commuter Parking Fund 383,196 386,451 386,451 336,142 477,811 North Maine Water & Sewer Fund 7,050,143 7,564,476 7,669,980 6,753,736 8,454,977 Municipal Equipment Replacement Fund 2,169,074 1,668,368 1,668,368 1,686,797 1,714,065 Capital Equipment Replacement Fund 1,621,808 1,857,272 1,857,272 1,857,272 2,166,439 Insurance and Risk Fund 8,883,216 8,334,353 8,334,353 8,131,229 8,011,149 Facility Repair and Replacement Fund 1,176,514 2,580,000 2,580,000 2,380,000 1,873,500 Police Pension Fund 2,177,731 2,307,986 2,307,986 2,412,638 2,482,108 Firefighters' Pension Fund 3,907,811 3,950,457 3,950,457 4,246,050 4,415,901 Escrow Deposit Fund 53,072 50,000 50,000 50,000 50,000 Special Service Area Bond Fund 130,639 97,669 97,669 97,669 274,569 Capital Projects Fund 9,201,272 7,686,361 12,515,102 9,866,162 4,094,583 2006A Project Fund - 2,800,185 2,800,185 2,800,185 - Glen Capital Projects 2,084,863 3,050,185 3,564,483 814,483 2,627,500 Village Permanent Fund 6,805,722 6,774,141 6,774,141 5,873,625 3,047,395 Motor Fuel Tax Fund 1,360,651 1,570,000 1,579,000 1,579,000 1,579,600 Debt Service Fund 1,945,550 1,958,800 1,958,800 1,958,800 1,968,926 Total Funds Sources 151,222,193 160,897,279 168,410,171 166,026,940 147,672,068 Department Summary All Funds and Departments Village of Glenview 2012 Annual Budget 155 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Actual Original Revised Projected Budget Expenditures By Department Board of Trustees 305,008 657,699 632,699 321,549 330,969 General Government 47,512,436 49,024,801 50,153,330 57,960,436 42,583,898 Village Manager's Office 14,129,427 13,861,906 14,390,902 13,797,373 13,520,442 Administrative Services 5,272,336 7,186,480 7,019,572 6,950,319 6,633,835 Public Works 28,583,996 26,709,111 26,685,199 25,544,877 26,405,263 Police 14,137,859 14,459,325 14,143,425 14,114,182 14,617,947 Fire 17,485,244 17,709,493 17,703,637 18,055,366 18,547,991 Planning and Economic Development 2,607,598 1,532,705 1,482,320 1,264,112 900,596 Capital Projects 21,188,289 29,755,757 36,199,087 28,018,727 24,131,128 Total Expenditures 151,222,193 160,897,280 168,410,171 166,026,940 147,672,068 Full Time Positions by Department Board of Trustees - - - - - General Government - - - - - Village Manager's Office 25.00 24.00 21.00 21.00 21.00 Administrative Services 15.00 15.00 12.00 12.00 12.00 Public Works 56.00 54.00 51.00 51.00 51.00 Police 83.00 81.00 79.00 79.00 79.00 Fire 86.00 83.00 82.00 82.00 82.00 Planning and Economic Development 10.00 10.00 6.00 6.00 5.00 Capital Projects 20.00 20.00 18.00 18.00 19.00 Total Full Time Positions 295.00 287.00 269.00 269.00 269.00 Part Time Positions by Department Board of Trustees 1.00 1.00 1.00 1.00 1.00 General Government - - - - - Village Manager's Office 4.35 4.65 5.73 4.63 4.63 Administrative Services 1.00 1.00 1.00 1.00 1.00 Public Works 3.75 1.50 1.50 1.50 1.50 Police 7.00 7.00 8.30 8.30 8.30 Fire - - - - - Planning and Economic Development 1.50 1.50 1.00 1.00 1.60 Capital Projects 2.60 2.60 3.10 3.10 4.20 Total Part Time Positions 21.20 19.25 21.63 20.53 22.23 Total Full Time Equivalents 316.20 306.25 290.63 289.53 291.23 Department Summary Cont… Village of Glenview 2012 Annual Budget 156 Bo a r d o f T r u s t e e s Board of Trustees Special Appropriations Village of Glenview 2012 Annual Budget 157 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 10,444 63,979 38,979 37,200 39,050 Contractual 289,802 292,320 292,320 283,049 290,619 Commodities 2,112 900 900 400 400 Other Charges 2,650 500 500 900 900 Capital Outlay - 300,000 300,000 - - Total Operating Expenditures 305,008 657,699 632,699 321,549 330,969 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 305,008 657,699 632,699 321,549 330,969 Funding Sources Corporate Fund 305,008 657,699 632,699 321,549 330,969 Total Funding Sources 305,008 657,699 632,699 321,549 330,969 Personnel Budget by Division Full Time Positions Board of Trustees - - - - - Special Appropriations - - - - - Total Full Time - - - - - Part Time Positions Board of Trustees 1.00 1.00 1.00 1.00 1.00 Special Appropriations - - - - - Total Part Time 1.00 1.00 1.00 1.00 1.00 Total Full Time Equivalents 1.00 1.00 1.00 1.00 1.00 Division Board of Trustees 1.00 1.00 1.00 1.00 1.00 Special Appropriations - - - - - Total FTE's 1.00 1.00 1.00 1.00 1.00 Village Board of Trustees Department Summary Board of Trustees and Special Appropriations Village of Glenview 2012 Annual Budget 158 Board of Trustees The Village of Glenview operates a form of municipal government that includes a Village President and six Trustees all of which are elected at large. The President functions as the Chief Elected Officer of the Village; presides over all meetings of the Board of Trustees; supervises the conduct of the officers of the Village (except Trustees); and appoints members of the various Boards and Commissions with the consent of the Board of Trustees. Regular meetings of the Board of Trustees are normally held on the 1st and 3rd Tuesday of the month. The Board of Trustees is responsible for ensuring the Village, as an organization, has effective and responsive leadership to meet community and organizational needs. The elected representatives establish policies to provide for efficient operations of the municipal government. Accomplishments, initiatives, goals and performance measures are addressed on behalf of the President and Board of Trustees through the Village Manager. 2011 Accomplishments  Developed and approved Village wide goals.  Monitored Willow Road redesign project. Expenditure Analysis  There are no significant changes between the 2011 Projections and 2012 Budget.  The Contractual expenditures include a membership to the Northwest Municipal Conference, and funding for the Recording Secretary. 8,668 45,424 400 900 8,720 45,199 400 900 Personnel Contractual Commodities Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 159 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 9,689 9,980 9,980 8,668 8,720 Contractual 46,240 51,295 51,295 45,424 45,199 Commodities 1,136 900 900 400 400 Other Charges 2,650 500 500 900 900 Capital Outlay - - - - - Total Operating Expenditures 59,714 62,675 62,675 55,392 55,219 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 59,714 62,675 62,675 55,392 55,219 Funding Sources Corporate Fund 59,714 62,675 62,675 55,392 55,219 Total Funding Sources 59,714 62,675 62,675 55,392 55,219 Personnel Budget by Position Full Time Positions NA - - - - - Total Full Time - - - - - Part Time Positions Board President 0.40 0.40 0.40 0.40 0.40 Trustees 0.60 0.60 0.60 0.60 0.60 Total Part Time 1.00 1.00 1.00 1.00 1.00 Total Full Time Equivalents 1.00 1.00 1.00 1.00 1.00 Board of Trustees Village of Glenview 2012 Annual Budget 160 Special Appropriations On an annual basis, the Village Board considers funding for special projects or services provided by outside agencies that are valued by the Glenview community. These programs are usually temporary, with funds to be spent within a designated period of time. Special Appropriations also includes funding for overtime required for special events such as the Chamber of Commerce Holiday Parade, Annual Street Sale and the 4th of July Parade. There are two organizations that make annual requests to the Village Board for funding; Youth Services of Glenview and North Shore Senior Center. Youth Services is a non-profit agency located in the Village of Glenview. Youth Services provides service to young people and is “devoted to the mental health, character development and physical well-being of children and families in our communities.” The Village of Glenview contracts with North Shore Senior Center to have a Coordinator on sight Monday – Friday at various locations throughout the Village. The Senior Service Coordinator assists seniors in locating the services they need. Expenditure Analysis  The Youth Services appropriation in 2011 was $100K, the 2012 appropriation is $110K.  The Senior Services appropriation includes support for a Senior Services Coordinator, Angel Fund and housing grants. The 2011 appropriation was $137,525; the 2012 appropriation is $132,920.  Personnel expenditures include funding for Police, Fire and Public Works overtime to provide assistance at special events, including the 4th of July parade and Annual Street Sale. 28,532 237,625 30,330 245,420 Personnel Contractual 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 161 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 755 53,999 28,999 28,532 30,330 Contractual 243,562 241,025 241,025 237,625 245,420 Commodities 976 - - - - Other Charges - - - - - Capital Outlay - 300,000 300,000 - - Total Operating Expenditures 245,294 595,024 570,024 266,157 275,750 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 245,294 595,024 570,024 266,157 275,750 Funding Sources Corporate Fund 245,294 595,024 570,024 266,157 275,750 Total Funding Sources 245,294 595,024 570,024 266,157 275,750 Special Appropriations Village of Glenview 2012 Annual Budget 162 Ge n e r a l G o v e r m e n t General Government Tax Increment Financing Debt Funds Permanent Fund Escrow Deposits Village of Glenview 2012 Annual Budget 163 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - 369,324 745,364 798,855 315,145 Contractual 16,402,824 17,120,749 17,120,749 17,095,489 17,938,009 Commodities 38,478 41,950 37,086 41,950 93,150 Other Charges 15,877,956 17,723,467 17,535,820 26,429,318 16,882,072 Capital Outlay - - - - - Total Operating Expenditures 32,319,259 35,255,490 35,439,018 44,365,613 35,228,376 Other Expenditures Interfund Charges 254,120 5,684 5,684 3,379 5,117 Capital Projects - - - - - Transfer Out 14,939,057 13,763,627 14,708,627 13,591,444 7,350,405 Total Other Expenditures 15,193,177 13,769,311 14,714,311 13,594,823 7,355,522 Total Expenditures 47,512,436 49,024,801 50,153,330 57,960,436 42,583,898 Funding Sources Corporate Fund 8,060,201 6,797,760 7,931,289 7,652,854 6,648,980 Glen Land Sales Fund 21,692 1,376,272 1,376,272 1,376,272 - 2009E Debt Service Fund 734,588 661,938 661,938 661,938 - Special Tax Allocation Fund 29,891,612 31,405,890 31,400,890 40,386,946 30,868,597 Escrow Deposit Fund 53,072 50,000 50,000 50,000 50,000 Village Permanent Fund 6,805,722 6,774,141 6,774,141 5,873,625 3,047,395 Debt Service Fund 1,945,550 1,958,800 1,958,800 1,958,800 1,968,926 Total Funding Sources 47,512,436 49,024,801 50,153,330 57,960,436 42,583,898 General Government Department Summary General Government, Tax Increment Financing, Land Sales, 2009E Debt, Permanent Fund, CPBS 2004 Debt, and Escrow Deposit Village of Glenview 2012 Annual Budget 164 General Government The General Government Department was established in the 2011 Budget. General Government had previously been a division of the Administrative Services Department. The purpose of General Government is to account for general expenses such as transfers from the Corporate Fund, including transfers to the Joint Dispatch Fund (only 2010 and 2011), Capital Projects Fund and Debt Funds. The department also accounts for commodities used by all Village Hall staff, such as office supplies and postage. The 2012 General Government department summary includes functions that do not formally fall under a traditional operating department. These General Government functions include activities in the Corporate Fund, Tax Increment Financing, Land Sales, 2009E Debt Service, Permanent Fund, Corporate Purpose Bond Debt and Escrow Deposits. Expenditure Analysis (Corporate Fund Only)  Personnel expenditures include payments for the Voluntary Separation Program in the 2011 Projections. The 2012 Budget includes funding for the vacation and sick buyback programs.  Contractual expenditures include funding for economic development agreements and other professional services.  Transfers Out reduced between the 2011 Projection and 2012 Budget as a result of the Joint Dispatch Fund being rolled into the Corporate Fund per GASB 54. Since Joint Dispatch is a part of the Corporate Fund, there is no need for the transfer to the Joint Dispatch Fund. 798,855 1,387,502 41,950 59,914 3,000 5,361,633 315,145 1,659,841 93,150 107,301 5,117 4,468,426 Personnel Contractual Commodities OtherCharges InterfundCharges Transfer Out 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 165 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - 369,324 745,364 798,855 315,145 Contractual 1,489,651 1,387,502 1,387,502 1,387,502 1,659,841 Commodities 38,478 41,950 37,086 41,950 93,150 Other Charges - 365,000 177,353 59,914 107,301 Capital Outlay - - - - - Total Operating Expenditures 1,528,130 2,163,776 2,347,304 2,288,221 2,175,437 Other Expenditures Interfund Charges 232,402 5,684 5,684 3,000 5,117 Capital Projects - - - - - Transfer Out 6,299,670 4,628,300 5,578,300 5,361,633 4,468,426 Total Other Expenditures 6,532,071 4,633,984 5,583,984 5,364,633 4,473,543 Total Expenditures 8,060,201 6,797,760 7,931,289 7,652,854 6,648,980 Funding Sources Corporate Fund 8,060,201 6,797,760 7,931,289 7,652,854 6,648,980 Total Funding Sources 8,060,201 6,797,760 7,931,289 7,652,854 6,648,980 General Government - Corporate Fund Village of Glenview 2012 Annual Budget 166 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual 14,913,173 15,733,247 15,733,247 15,707,987 16,278,168 Commodities - - - - - Other Charges 11,713,790 13,757,338 13,757,338 22,768,275 14,317,050 Capital Outlay - - - - - Total Operating Expenditures 26,626,963 29,490,585 29,490,585 38,476,262 30,595,218 Other Expenditures Interfund Charges 27 - - 379 - Special Service Areas - - - - - Transfer Out 3,264,622 1,915,305 1,910,305 1,910,305 273,379 Total Other Expenditures 3,264,649 1,915,305 1,910,305 1,910,684 273,379 Total Expenditures 29,891,612 31,405,890 31,400,890 40,386,946 30,868,597 Funding Sources Special Tax Allocation Fund 29,891,612 31,405,890 31,400,890 40,386,946 30,868,597 Total Funding Sources 29,891,612 31,405,890 31,400,890 40,386,946 30,868,597 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures - - - - - Other Expenditures Interfund Charges 21,692 - - - - Capital Projects - - - - - Special Service Areas - Transfer Out - 1,376,272 1,376,272 1,376,272 - Total Other Expenditures 21,692 1,376,272 1,376,272 1,376,272 - Total Expenditures 21,692 1,376,272 1,376,272 1,376,272 - Funding Sources Glen Land Sales Fund 21,692 1,376,272 1,376,272 1,376,272 - Total Funding Sources 21,692 1,376,272 1,376,272 1,376,272 - General Government - Tax Increment Financing General Government - Land Sales Village of Glenview 2012 Annual Budget 167 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities - - - - - Other Charges 734,588 661,938 661,938 661,938 - Capital Outlay - - - - - Total Operating Expenditures 734,588 661,938 661,938 661,938 - Other Expenditures Interfund Charges - - - - - Capital Projects - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 734,588 661,938 661,938 661,938 - Funding Sources 2009E Debt Service 734,588 661,938 661,938 661,938 - Total Funding Sources 734,588 661,938 661,938 661,938 - FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities - - - - - Other Charges 1,484,028 980,391 980,391 980,391 488,795 Capital Outlay - - - - - Total Operating Expenditures 1,484,028 980,391 980,391 980,391 488,795 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Special Service Areas Transfer Out 5,321,694 5,793,750 5,793,750 4,893,234 2,558,600 Total Other Expenditures 5,321,694 5,793,750 5,793,750 4,893,234 2,558,600 Total Expenditures 6,805,722 6,774,141 6,774,141 5,873,625 3,047,395 Funding Sources Village Permanent Fund 6,805,722 6,774,141 6,774,141 5,873,625 3,047,395 Total Funding Sources 6,805,722 6,774,141 6,774,141 5,873,625 3,047,395 General Government - 2009E Debt Service General Government - Permanent Fund Village of Glenview 2012 Annual Budget 168 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities - - - - - Other Charges 1,945,550 1,958,800 1,958,800 1,958,800 1,968,926 Capital Outlay - - - - - Total Operating Expenditures 1,945,550 1,958,800 1,958,800 1,958,800 1,968,926 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 1,945,550 1,958,800 1,958,800 1,958,800 1,968,926 Funding Sources Debt Service Fund 1,945,550 1,958,800 1,958,800 1,958,800 1,968,926 Total Funding Sources 1,945,550 1,958,800 1,958,800 1,958,800 1,968,926 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures - - - - - Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Special Service Areas - - - - - Transfer Out 53,072 50,000 50,000 50,000 50,000 Total Other Expenditures 53,072 50,000 50,000 50,000 50,000 Total Expenditures 53,072 50,000 50,000 50,000 50,000 Funding Sources Escrow Deposit Fund 53,072 50,000 50,000 50,000 50,000 Total Funding Sources 53,072 50,000 50,000 50,000 50,000 General Government - CPBS '04 Debt General Government - Escrow Deposits Village of Glenview 2012 Annual Budget 169 This page intentionally left blank. Village of Glenview 2012 Annual Budget 170 Vi l l a g e M a n a g e r ' s O f f i c e Administration Human Resources Administration Employee Benefits Risk Management Communications Legal Services Joint Dispatch Village of Glenview 2012 Annual Budget 171 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 3,625,999 3,791,340 3,866,918 3,835,996 3,861,825 Contractual 9,585,192 8,813,904 9,262,252 8,694,636 8,415,409 Commodities 16,211 7,159 25,384 26,338 24,909 Other Charges 168,242 98,155 85,001 89,055 83,510 Capital Outlay 2,775 - - - - Total Operating Expenditures 13,398,419 12,710,558 13,239,554 12,646,025 12,385,652 Other Expenditures Interfund Charges 731,008 1,151,348 1,151,348 1,151,348 1,134,790 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 731,008 1,151,348 1,151,348 1,151,348 1,134,790 Total Expenditures 14,129,427 13,861,906 14,390,902 13,797,373 13,520,442 Funding Sources Corporate Fund 2,867,190 3,056,852 3,425,398 3,236,079 5,337,962 Joint Dispatch Fund 2,379,022 2,395,371 2,435,821 2,339,295 - Glen Redevelopment Fund - 10,000 55,000 24,632 - Special Tax Allocation Fund - - - - 45,000 Glenview Water Fund - 25,200 25,200 24,000 31,800 Glenview Sanitary Fund - 15,300 15,300 15,300 16,950 Wholesale Water Fund - 19,331 19,331 21,338 19,332 North Maine Water & Sewer Fund - 5,500 80,500 5,500 58,250 Insurance and Risk Fund 8,883,216 8,334,353 8,334,353 8,131,229 8,011,149 Total Funding Sources 14,129,427 13,861,906 14,390,902 13,797,373 13,520,442 Personnel Budget by Division Full Time Positions Administration 4.00 4.00 4.00 4.00 4.00 Communications 1.00 - - - - Human Resources Administration 2.00 2.10 1.40 1.40 1.40 Risk Management 1.00 0.90 0.60 0.60 0.60 Joint Dispatch 17.00 17.00 15.00 15.00 15.00 Total Full Time 25.00 24.00 21.00 21.00 21.00 Part Time Positions Administration 0.60 0.75 0.60 - - Communications 0.75 0.90 1.53 1.53 1.53 Human Resources Administration - - 0.42 0.42 0.42 Risk Management - - 0.18 0.18 0.18 Joint Dispatch 3.00 3.00 3.00 2.50 2.50 Total Part Time 4.35 4.65 5.73 4.63 4.63 Total Full Time Equivalents 29.35 28.65 26.73 25.63 25.63 Village Manager's Department Summary Administration, Communications, Human Resources, Legal Services, and Joint Dispatch Village of Glenview 2012 Annual Budget 172 Village Manager’s Office The Village Manager is the Chief Administrative Officer of the Village of Glenview and is responsible for implementing policies established by the Village Board. All departments are under the administrative authority of the Village Manager. The Village Manager’s Office oversees the day to day operations including: special events permitting, website management, Freedom of Information Act request processing, coordination and development of Village Board packets, and customer service for residents with questions regarding Village service issues. 2011 Accomplishments  Initiated several municipal partnering programs.  Updated the refuse and recycling contract to include some multi-family units.  Initiated a dialogue with Com Ed to address power issues throughout the community.  Continued work with developer for former Avon site.  Monitored Willow Road redesign project. Expenditure Analysis  Personnel decreased from 2011 projections due to one position, Special Projects Manager being eliminated; and the Community Relations Manager was moved to the Planning and Economic Development Department in 2012.  It is common for contractual expenditure projections to be higher than the next year budget. This results from budget transfers being made to fund special projects throughout the year. The 2012 budget includes funding for a state and federal lobbyist and professional service contracts. 908,462 221,826 9,000 651,588 112,051 6,350 Personnel Contractual Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 173 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 721,331 827,145 859,461 908,462 651,588 Contractual 183,233 130,906 299,349 221,826 112,051 Commodities 250 - 1,334 - - Other Charges 9,840 9,000 5,875 9,000 6,350 Capital Outlay Total Operating Expenditures 914,654 967,051 1,166,019 1,139,288 769,989 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 914,654 967,051 1,166,019 1,139,288 769,989 Funding Sources Corporate Fund 914,654 923,720 1,122,688 1,093,950 726,658 Glenview Water Fund - 12,000 12,000 12,000 12,000 Glenview Sanitary Fund - 12,000 12,000 12,000 12,000 Wholesale Water Fund - 19,331 19,331 21,338 19,332 Total Funding Sources 914,654 967,051 1,166,019 1,139,288 769,989 Full Time Positions Village Manager 1.00 1.00 1.00 1.00 1.00 Deputy Village Manager 1.00 1.00 1.00 1.00 1.00 Management Analyst 1.00 1.00 1.00 1.00 1.00 Executive Assistant 1.00 1.00 1.00 1.00 1.00 Total Full Time 4.00 4.00 4.00 4.00 4.00 Part Time Positions Community Relations Manager 0.60 0.75 0.60 - - Total Part Time 0.60 0.75 0.60 - - Total Full Time Equivalents 4.60 4.75 4.60 4.00 4.00 Village Manager's Office Village of Glenview 2012 Annual Budget 174 Communications The Communications Division is responsible for managing press releases, the Village Newsletter and Glenview TV (GVTV). The Village Newsletter is mailed to all residents on a quarterly basis and highlights community events, capital projects, service delivery options and other news. Glenview TV staff and volunteers produce an average of ten hours of original programming every week, including four live Village meetings a month. Glenview TV also provides coverage of special events such as Summer Concerts, Fourth of July Parade and the annual summer festivals. The volunteers of GVTV dedicate over 4,000 hours of their time annually. 2011 Accomplishments  Updated the Village website home page by adding news highlights, announcements, event calendar and easy access to the Resolution Center (see page 199).  Updated the Village Newsletter with a new look and feel.  Coordinated a street naming ceremony for the late Jim Smirles, a former Village President.  Publicized and assisted in the coordination of a public ceremony to mark the 10th anniversary of the Sept. 11, 2001 terrorist attacks, which was attended by approximately 2,000 people.  GVTV produced a documentary on the 100th anniversary of the Glenview Fire Department. Expenditure Analysis  Personnel expenditures increased from the 2011 Projections due to the Communications Manager position being vacant for several months in 2011.  Contractual services decreased from 2011 Projections to 2012 Budget due to a short term special projects contract expiring. 120,343 143,458 2,410 1,100 133,718 104,758 2,410 600 Personnel Contractual Commodities Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 175 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 190,753 47,947 47,947 120,343 133,718 Contractual 137,397 213,458 272,958 143,458 104,758 Commodities 1,248 2,410 2,410 2,410 2,410 Other Charges 199 - - 1,100 600 Capital Outlay - - - - - Total Operating Expenditures 329,597 263,815 323,315 267,311 241,486 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 329,597 263,815 323,315 267,311 241,486 Funding Sources Corporate Fund 329,597 263,815 323,315 267,311 241,486 Total Funding Sources 329,597 263,815 323,315 267,311 241,486 Full Time Positions Public Information Director 1.00 - - - - Total Full Time 1.00 - - - - Part Time Positions Communications Manager - - 0.625 0.625 0.625 Cable TV Technician 0.75 0.90 0.90 0.90 0.90 Total Part Time 0.75 0.90 1.53 1.53 1.53 Total Full Time Equivalents 1.75 0.90 1.53 1.53 1.53 Communications Village of Glenview 2012 Annual Budget 176 Human Resources Administration The Human Resources Division includes two subdivisions; Employee Benefits and Risk Management. The administrative arm of the division is responsible for coordinating personnel related activities. Areas of responsibility include employee recruitment and retention, implementation and interpretation of personnel policies, maintenance of personnel records, and labor contract administration and negotiations. 2011 Accomplishments  Conducted a comprehensive market salary survey for all non-union positions in order to evaluate market competitiveness.  Participated in negotiations with Fire, Police, and Joint Dispatch that led to multi-year extensions of the collective bargaining agreements.  Coordinated a comprehensive evaluation of the Village’s health insurance plan and funding mechanism to ensure long-term cost competiveness to the Village and its employees. Expenditure Analysis  Contractual expenditures increased between the 2011 Projection and 2012 Budget due to anticipated recruitments and hiring’s for Police Department. This includes background checks, written exams, and other evaluations.  The Interfund Charges are internal service charges for the Insurance and Risk Fund. These charges represent the entire Corporate Fund portion for general liability, workers compensation premiums and claims, and Risk Management operating expenditures. These charges decreased as a result of adjusting the reserve liability to the minimum as determined actuarially. A $500K subsidy, using Insurance and Risk fund balance, in 2011 minimized the impact of the liability adjustment. 219,002 19,649 53,000 1,151,348 237,143 47,504 47,000 1,068,762 Personnel Contractual Other Charges Interfund Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 177 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 275,578 276,551 269,813 219,002 237,143 Contractual 58,284 19,649 50,601 19,649 47,504 Commodities - - - - - Other Charges 52,686 53,000 45,171 53,000 47,000 Capital Outlay - - - - - Total Operating Expenditures 386,548 349,200 365,586 291,651 331,647 Other Expenditures Interfund Charges 692,668 1,151,348 1,151,348 1,151,348 1,068,762 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 692,668 1,151,348 1,151,348 1,151,348 1,068,762 Total Expenditures 1,079,216 1,500,548 1,516,934 1,442,999 1,400,408 Funding Sources Corporate Fund 1,079,216 1,500,548 1,516,934 1,442,999 1,400,408 Total Funding Sources 1,079,216 1,500,548 1,516,934 1,442,999 1,400,408 Full Time Positions Human Resources Director 1.00 0.70 0.70 0.70 0.70 Human Resources Asst. Director - 0.70 0.70 0.70 0.70 Benefits Administrator 1.00 0.70 - - - Total Full Time 2.00 2.10 1.40 1.40 1.40 Part Time Positions Human Resources Assistant - - 0.42 0.42 0.42 Total Part Time - - 0.42 0.42 0.42 Total Full Time Equivalents 2.00 2.10 1.82 1.82 1.82 Human Resource Administration Village of Glenview 2012 Annual Budget 178 Human Resources Employee Benefits Employee Benefits is a subdivision of Human Resources. This subdivision is responsible for managing costs related to the personnel benefits provided by the village. Such benefits include health, dental and life insurance, and the dental reimbursement and flex spending programs. Employee Benefits also administers the Wellness Program for employees. 2011 Accomplishments  Instituted an optional Dental PPO network for the dental reimbursement benefit program that allows both the Village and employees to take advantage of greater in-network discount pricing. Expenditure Analysis  Personnel increased slightly due to the Insurance Opt Out program.  The Contractual expenditures increased due to an increase in health insurance premiums. Health insurance premiums are budgeted at $6,192,580 in 2012 and are expected to increase approximately 10% on an annual basis.  Contractual expenditures also include claim administration for the dental reimbursement program, flex spending and employee assistance. 258,369 6,063,470 263,565 6,230,460 Personnel Contractual 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 179 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 27,113 259,059 259,059 258,369 263,565 Contractual 7,143,039 6,120,566 6,120,566 6,063,470 6,230,460 Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures 7,170,152 6,379,625 6,379,625 6,321,839 6,494,025 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 7,170,152 6,379,625 6,379,625 6,321,839 6,494,025 Funding Sources Insurance and Risk Fund 7,170,152 6,379,625 6,379,625 6,321,839 6,494,025 Total Funding Sources 7,170,152 6,379,625 6,379,625 6,321,839 6,494,025 Human Resources Employee Benefits Village of Glenview 2012 Annual Budget 180 Human Resources Risk Management Risk Management is a subdivision of Human Resources. This subdivision is responsible for managing costs related to insurance liabilities. Such costs include insurance premiums, worker’s compensation and general liability claims paid, claim liability and third party administrator services. A portion of the three Human Resources staff are charged to this subdivision, as they all work on risk management activities. 2011 Accomplishments  Partnered with Administrative Services in reviewing the claim data to make the recommendation to adjust the confidence level used to calculate the actuarially determined reserve liability and estimated claims. Expenditure Analysis  Personnel expenditures increased due to the budgeting of worker’s compensation salaries in the Insurance and Risk Fund.  Contractual expenditures include insurance premiums and claim expenses. These expenditures decreased between 2011 Projection and 2012 Budget as a result of adjusting the reserve liability to the minimum as determined actuarially.  Other Charges include funding for a village-wide safety program. 173,144 1,477,768 7,000 300,485 1,074,639 2,000 Personnel Contractual Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 181 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 197,919 143,091 193,091 173,144 300,485 Contractual 1,423,423 1,796,637 1,642,037 1,477,768 1,074,639 Commodities - - - - - Other Charges 91,721 15,000 15,000 7,000 2,000 Capital Outlay - - - - - Total Operating Expenditures 1,713,064 1,954,728 1,850,128 1,657,912 1,377,124 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 1,713,064 1,954,728 1,850,128 1,657,912 1,377,124 Funding Sources Insurance and Risk Fund 1,713,064 1,954,728 1,850,128 1,657,912 1,377,124 Total Funding Sources 1,713,064 1,954,728 1,850,128 1,657,912 1,377,124 Full Time Positions Human Resources Director - 0.30 0.30 0.30 0.30 Human Resources Asst. Director 1.00 0.30 0.30 0.30 0.30 Benefits Administrator - 0.30 - - - Total Full Time 1.00 0.90 0.60 0.60 0.60 Part Time Positions Human Resources Assistant - - 0.18 0.18 0.18 Total Part Time - - 0.18 0.18 0.18 Total Full Time Equivalents 1.00 0.90 0.78 0.78 0.78 Human Resources Risk Management Village of Glenview 2012 Annual Budget 182 Legal Services The Village of Glenview hires outside legal firms to represent the Village. The outside agencies are subject matter experts, readily available for use by the Village, and an efficient and effective use of the taxpayer’s dollars. The main areas of concentration are labor union negotiations, labor matters, prosecution and general counsel. In 2011 the Village instituted an Administrative Adjudication Program. This program is expedient, independent and impartial adjudication of municipal ordinance violations that were previously heard only in the Cook County Circuit Court. 2011 Accomplishments  Implemented Administrative Adjudication Program. Expenditure Analysis  Personnel expenditures increased slightly due to the budgeting of Police overtime for the Administrative Adjudication Program.  Contractual expenditures increased slightly due to routine contractual increases, pending litigation, and a contract for the adjudication judge. - 648,729 2,260 747,010 Personnel Contractual 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 183 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - 2,260 Contractual 543,723 420,768 739,061 648,729 747,010 Commodities Other Charges Capital Outlay Total Operating Expenditures 543,723 420,768 739,061 648,729 749,270 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 543,723 420,768 739,061 648,729 749,270 Funding Sources Corporate Fund 543,723 368,768 462,461 431,819 481,270 Joint Dispatch Fund - 20,000 20,000 20,000 - Glen Redevelopment Fund - 10,000 55,000 24,632 - Special Tax Allocation Fund - - - - 45,000 Glenview Water Fund - 13,200 13,200 12,000 19,800 Glenview Sanitary Fund - 3,300 3,300 3,300 4,950 North Maine Water & Sewer Fund - 5,500 80,500 5,500 58,250 Insurance and Risk Fund - - 104,600 151,478 140,000 Total Funding Sources 543,723 420,768 739,061 648,729 749,270 Legal Services Village of Glenview 2012 Annual Budget 184 Joint Dispatch The Village of Glenview provides emergency and non-emergency dispatch services. In 2009, the Village began contracting its services to the Grayslake Police Department and then expanded services in 2010 to also include the Village of Hainesville. The Joint Dispatch Division also manages police records, known as Public Safety Support Services (although this budget is included with the Police Department, it is managed by Joint Dispatch). In 2011, Public Safety Support Services (PSSS) expanded the services offered at the Police Station to include cash receipts for certain transactions and commuter parking permits. 2011 Accomplishments  Negotiated a two year contract with Telecommunicators, including a two tier pay structure.  Merged the Village of Grayslake onto Glenview’s New World software.  Provided outstanding dispatch services during two major extended weather events (February’s record snow fall and July’s flooding and extended power outages).  Completed training of two part-time Telecommunicators who were then hired as full time.  Created training manual documenting processes and procedures in records division.  Transitioned FOIA responsibilities from the Police Department to PSSS.  Commuter parking permits are now available to residents at the Police Department. Expenditure Analysis  Personnel expenditures increased between the 2011 Projections and 2012 Budget due to several Telecommunicator positions being vacant for several months in 2011.  Contractual expenditures decreased between the 2011 Projections and 2012 Budget due to a one time software purchase in 2011.  The Interfund Charges are for reserving funds to replace the Joint Dispatch consoles and phone system at a future date. 2,156,676 119,736 23,928 18,955 - 2,273,067 98,986 22,499 27,560 66,028 Personnel Contractual Commodities Other Charges Interfund Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 185 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 2,213,306 2,237,547 2,237,547 2,156,676 2,273,067 Contractual 96,093 111,920 137,679 119,736 98,986 Commodities 14,713 4,749 21,640 23,928 22,499 Other Charges 13,796 21,155 18,955 18,955 27,560 Capital Outlay 2,775 - - - - Total Operating Expenditures 2,340,682 2,375,371 2,415,821 2,319,295 2,422,112 Other Expenditures Interfund Charges 38,340 - - - 66,028 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 38,340 - - - 66,028 Total Expenditures 2,379,022 2,375,371 2,415,821 2,319,295 2,488,140 Funding Sources Corporate Fund - - - - 2,488,140 Joint Dispatch Fund 2,379,022 2,375,371 2,415,821 2,319,295 - Total Funding Sources 2,379,022 2,375,371 2,415,821 2,319,295 2,488,140 Full Time Positions Director 1.00 1.00 1.00 1.00 1.00 Team Lead 2.00 2.00 2.00 2.00 2.00 Telecommunicator 14.00 14.00 12.00 12.00 12.00 Total Full Time 17.00 17.00 15.00 15.00 15.00 Part Time Positions Telecommunicator 3.00 3.00 3.00 2.50 2.50 Total Part Time 3.00 3.00 3.00 2.50 2.50 Total Full Time Equivalents 20.00 20.00 18.00 17.50 17.50 Joint Dispatch Village of Glenview 2012 Annual Budget 186 Ad m i n i s t r a t i v e S e r v i c e s Administration Support Services GIS and CADD Information Technology Finance Capital Replacement Resolution Center Village of Glenview 2012 Annual Budget 187 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 1,136,739 1,610,515 1,378,978 1,399,594 1,372,821 Contractual 2,394,302 3,072,649 3,131,649 3,047,408 2,670,641 Commodities 202,314 341,716 341,716 341,716 347,963 Other Charges 26,159 45,450 51,078 45,450 44,115 Capital Outlay 1,512,822 1,656,012 1,656,012 1,656,012 1,934,806 Total Operating Expenditures 5,272,337 6,726,342 6,559,434 6,490,181 6,370,346 Other Expenditures Interfund Charges - 460,138 460,138 460,138 263,489 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - 460,138 460,138 460,138 263,489 Total Expenditures 5,272,337 7,186,480 7,019,572 6,950,319 6,633,835 Funding Sources Corporate Fund 3,649,699 4,158,510 3,977,601 4,043,052 3,606,372 Joint Dispatch Fund - 128,711 128,711 128,711 - Glen Redevelopment Fund - 75,658 89,658 75,658 - Glen Caretaker Fund - 13,756 13,756 13,756 - Special Tax Allocation Fund - - - - 67,038 Glenview Water Fund 634 581,406 581,406 515,135 488,086 Glenview Sanitary Fund - 14,955 14,955 14,955 11,403 Wholesale Water Fund - 5,025 5,025 5,025 9,184 Commuter Parking Fund - 2,875 2,875 1,910 - North Maine Water & Sewer Fund 196 341,435 341,435 287,967 285,313 Municipal Equipment Replacement Fund - 6,878 6,878 6,878 - Capital Equipment Replacement Fund 1,621,808 1,857,272 1,857,272 1,857,272 2,166,439 Total Funding Sources 5,272,337 7,186,480 7,019,572 6,950,319 6,633,835 Personnel Budget by Division Full Time Positions Administration 1.00 2.00 2.00 2.00 2.00 GIS and CADD 3.00 3.00 1.00 1.00 1.00 Finance 4.00 3.00 3.00 3.00 3.00 Resolution Center 7.00 7.00 6.00 6.00 6.00 Total Full Time 15.00 15.00 12.00 12.00 12.00 Part Time Positions Administration - - - - - GIS and CADD - - - - - Finance - - - - - Resolution Center 1.00 1.00 1.00 1.00 1.00 Total Part Time 1.00 1.00 1.00 1.00 1.00 Total Full Time Equivalents 16.00 16.00 13.00 13.00 13.00 Administrative Services Department Summary Administration, GIS and CADD, Information Technology, Finance, Capital Replacement, and Resolution Center Village of Glenview 2012 Annual Budget 188 Administrative Services - Administration The administrative arm of the Administrative Services Department includes two positions; Director and Deputy Director. This office oversees activities of the divisions and provides project management support. Expenditure Analysis  Personnel expenditures decreased due to the vacation and sick buyback programs, which are charged to the proper departments but are budgeted in General Government.  Contractual expenditures include dues and memberships, and printing.  Other Charges include funding for training. 315,277 2,089 2,400 304,709 2,075 3,400 Personnel Contractual Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 189 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 174,641 298,074 309,714 315,277 304,709 Contractual 34 2,089 2,089 2,089 2,075 Commodities - - - - - Other Charges - 2,400 2,400 2,400 3,400 Capital Outlay - - - - - Total Operating Expenditures 174,675 302,563 314,203 319,766 310,184 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 174,675 302,563 314,203 319,766 310,184 Funding Sources Corporate Fund 174,675 258,391 270,031 274,220 263,844 Glenview Water Fund - 29,449 29,449 30,365 30,894 North Maine Water & Sewer Fund - 14,723 14,723 15,181 15,446 Total Funding Sources 174,675 302,563 314,203 319,766 310,184 Personnel Budget by Position Full Time Director of Administrative Services 1.00 1.00 1.00 1.00 1.00 Deputy Director of Administrative Services - - 1.00 1.00 1.00 Assistant To Director - 1.00 - - - Total Full Time 1.00 2.00 2.00 2.00 2.00 Part Time NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 1.00 2.00 2.00 2.00 2.00 Administrative Services - Administration Village of Glenview 2012 Annual Budget 190 GIS and CADD The Village of Glenview is a member of the GIS Consortium which selects a vendor to provide GIS services to its members. The GIS program supports mandated municipal mapping, data maintenance, analysis, and public interactive search and map tools. The computer-aided design and drafting (CADD) is managed by village staff. 2011 Accomplishments  Developed a GIS road maintenance planning tool that integrated disparate data including pavement type, road age, and proximity to aging utility systems to quickly and accurately determine road resurfacing candidates.  Reviewed addresses for the revenue and payable audit project.  Updated Village infrastructure with installation date by annexation year, continued to digitize information from as-built documents, closed network gaps on gravity mains, and resolved missing structures on lateral lines.  Migrated the signal pre-emption inventory, street light maintenance and LED data into the GIS data model.  Enhanced the GIS data to include locations with conditional uses, variances, amendments, and special-use permits.  Supported ComEd public meetings by providing repetitive outage maps and locating the attending residents by address. Expenditure Analysis  Personnel expenditures decreased due to the elimination of two GIS and CADD Technician positions through the Voluntary Separation Program (VSP).  Contractual expenditures decreased between 2011 Projections and 2012 Budget due to updating of maps being included in 2011 and not 2012. 149,206 218,825 950 108,582 182,660 175 Personnel Contractual Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 191 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 230,386 295,239 168,482 149,206 108,582 Contractual 173,079 218,825 218,825 218,825 182,660 Commodities - - - - - Other Charges 250 950 950 950 175 Capital Outlay Total Operating Expenditures 403,715 515,014 388,257 368,981 291,417 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 403,715 515,014 388,257 368,981 291,417 Funding Sources Corporate Fund 403,715 449,149 322,393 325,138 260,981 Joint Dispatch Fund - 4,295 4,295 4,295 - Glen Redevelopment Fund - 5,905 5,905 5,905 - Glen Caretaker Fund - 1,074 1,074 1,074 - Special Tax Allocation Fund - - - - 5,933 Glenview Water Fund - 35,428 35,428 20,747 15,879 Glenview Sanitary Fund - 1,074 1,074 1,074 913 Commuter Parking Fund - 107 107 107 - North Maine Water & Sewer Fund - 17,446 17,446 10,105 7,711 Municipal Equipment Replacement Fund - 537 537 537 - Total Funding Sources 403,715 515,014 388,257 368,981 291,417 Personnel Budget by Position Full Time CADD Coordinator 1.00 1.00 1.00 1.00 1.00 GIS and CADD Technician 2.00 2.00 - - - Total Full Time 3.00 3.00 1.00 1.00 1.00 Part Time NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 3.00 3.00 1.00 1.00 1.00 GIS and CADD Village of Glenview 2012 Annual Budget 192 Information Technology The Information Technology support services are currently provided by an outside contractor. The contractor supports user administration, vendor contract and report creation for the Village New World public safety software application and the Village enterprise software application “MUNIS”. 2011 Accomplishments  Provided emergency response to relocate public communications and equipment to provide Village services during the power outages in June.  Developed an IT visioning process and created a 2012-2014 Technology Strategic Plan.  Deployed MUNIS modules for general work orders and facilities, implemented the fixed assets module and aligned the position control function with the budget module.  Standardized all facilities to a Voice-Over Internet Protocol by implementing a Village- wide Mitel VoIP solution.  Consolidated and migrated telecommunication lines and circuits to the telecommunications wholesale vendor Call One through the Suburban Purchasing Cooperative which gave the Village access to discounted rates.  Migrated Village website data to a content management system to enable staff to quickly provide electronic news updates and reports to residents. Expenditure Analysis  Contractual expenditures decreased due to a renegotiation of the information technology services contract and transitioning to telecommunications wholesale vendor Call One.  Interfund Charges include expenditures for future replacement of information technology equipment. These charges decreased due to the 2011 replacement of the phone system and excess fund balance in the Capital Equipment Replacement Fund. 1,879,360 140,456 35,150 460,138 1,466,123 116,330 32,790 263,489 Contractual Commodities Other Charges Interfund Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 193 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual 1,596,449 1,880,325 1,875,325 1,879,360 1,466,123 Commodities 93,328 140,456 140,456 140,456 116,330 Other Charges 21,405 35,150 35,150 35,150 32,790 Capital Outlay - - - - - Total Operating Expenditures 1,711,183 2,055,930 2,050,930 2,054,965 1,615,243 Other Expenditures Interfund Charges - 460,138 460,138 460,138 263,489 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - 460,138 460,138 460,138 263,489 Total Expenditures 1,711,183 2,516,068 2,511,068 2,515,103 1,878,732 Funding Sources Corporate Fund 1,711,183 2,156,388 2,151,388 2,156,388 1,699,855 Joint Dispatch Fund - 112,687 112,687 112,687 - Glen Redevelopment Fund - 53,626 53,626 53,626 - Glen Caretaker Fund - 9,751 9,751 9,751 - Special Tax Allocation Fund - - - - 37,902 Glenview Water Fund - 122,053 122,053 122,053 95,496 Glenview Sanitary Fund - 10,950 10,950 10,950 6,921 Wholesale Water Fund - 2,399 2,399 2,399 2,045 Commuter Parking Fund - 2,475 2,475 1,510 - North Maine Water & Sewer Fund - 40,866 40,866 40,866 36,513 Municipal Equipment Replacement Fund - 4,875 4,875 4,875 - Total Funding Sources 1,711,183 2,516,068 2,511,068 2,515,103 1,878,732 Information Technology Village of Glenview 2012 Annual Budget 194 Finance In April 2009, the Finance Division became a hybrid of village and outsourced contractual staff. The division is responsible for all financial reporting and accounting functions for the Village. Areas of responsibility include budget, audit, payroll, purchasing, debt management, accounting and financial reporting. Upon the closure of the fiscal year, the Finance Division is responsible for the coordination of the audit process and preparation of the Comprehensive Annual Financial Report (CAFR). The Finance Division also manages the budget process and develops priorities based on the goals of the Village Board. 2011 Accomplishments  Reaffirmed the Village’s Aaa Bond Rating by Moody’s Investor Services through the refunding of Tax Increment Finance District (TIF) General Obligation Bond, Series 2001.  Maintained status as a recipient of the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting for the Comprehensive Annual Financial Report (CAFR) for the fiscal year ended December 31, 2010.  Received the GFOA Distinguished Budget Presentation Award for the 2011 Annual Budget.  Deployed an electronic purchasing application Village-wide instituting budgetary control and approval.  Filed property tax levies for the remaining fifteen Special Service Area projects that were funded from Village sources.  Converted the Village and Library to a bi-weekly pay cycle.  Supported Board adoption of the FY 2012 Budget one month ahead of schedule Expenditure Analysis  Personnel expenditures support three full time employees.  Contractual expenditures include services for accounting, account receivable, accounts payable, financial reporting and other financial support. 300,841 713,104 6,950 330,658 785,752 7,750 Personnel Contractual Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 195 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 334,170 289,591 296,671 300,841 330,658 Contractual 624,739 737,380 801,380 713,104 785,752 Commodities - - - - - Other Charges 4,503 6,950 12,578 6,950 7,750 Capital Outlay - - - - - Total Operating Expenditures 963,413 1,033,921 1,110,629 1,020,895 1,124,160 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 963,413 1,033,921 1,110,629 1,020,895 1,124,160 Funding Sources Corporate Fund 963,353 844,286 906,995 919,301 1,020,620 Joint Dispatch Fund - 11,729 11,729 11,729 - Glen Redevelopment Fund - 16,127 30,127 16,127 - Glen Caretaker Fund - 2,932 2,932 2,932 - Special Tax Allocation Fund - - - - 23,203 Glenview Water Fund 40 91,114 91,114 45,121 49,422 Glenview Sanitary Fund - 2,932 2,932 2,932 3,570 Wholesale Water Fund - 2,626 2,626 2,626 7,139 Commuter Parking Fund - 293 293 293 - North Maine Water & Sewer Fund 20 60,416 60,416 18,367 20,206 Municipal Equipment Replacement Fund - 1,466 1,466 1,466 - Total Funding Sources 963,413 1,033,921 1,110,629 1,020,895 1,124,160 Personnel Budget by Position 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 Assistant To the Director 1.00 - - - - Senior Financial Manager 1.00 1.00 1.00 1.00 1.00 Total Full Time 4.00 3.00 3.00 3.00 3.00 Part Time NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 4.00 3.00 3.00 3.00 3.00 Finance Village of Glenview 2012 Annual Budget 196 Capital Replacement The Capital Equipment Replacement Fund (CERF) is an internal service fund that reserves funds for the future replacement of vehicles, equipment, and information technology. In addition to the management of CERF, staff analyzes the addition and reductions made to capital assets on an annual basis and capitalizes them appropriately as part of the audit process. 2011 Accomplishments  Created crystal report to extract data to calculate internal service charges.  Deployed asset management module. Expenditure Analysis  Commodity expenditures include replacement of information technology equipment such as work station components and copiers.  The 2012 Capital Outlay expenditures include six Police squad vehicles; five Public Works trucks and one Fire ladder truck. The estimated cost to replace the ladder truck is $1.2 Million. 201,260 1,656,012 231,633 1,934,806 Commodities Capital Outlay 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 197 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities 108,986 201,260 201,260 201,260 231,633 Other Charges - - - - - Capital Outlay 1,512,822 1,656,012 1,656,012 1,656,012 1,934,806 Total Operating Expenditures 1,621,808 1,857,272 1,857,272 1,857,272 2,166,439 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 1,621,808 1,857,272 1,857,272 1,857,272 2,166,439 Funding Sources Capital Equipment Replacement Fund 1,621,808 1,857,272 1,857,272 1,857,272 2,166,439 Total Funding Sources 1,621,808 1,857,272 1,857,272 1,857,272 2,166,439 Capital Replacement Village of Glenview 2012 Annual Budget 198 Resolution Center In 2009, the Board of Trustees adopted Administrative Goals, one of which included developing a more convenient and efficient way for citizens to contact the Village for questions and service requests. Staff reorganized administrative, public works, development and finance general service operations to centralize the call taking and response function into one “Resolution Center”. 2011 Accomplishments  Provided staffing to support extended public service hours during the winter and summer storms.  Supported the initiative to allow multi-family residential buildings to join the Village’s solid waste services program.  Provided staff support in the clerk position for administrative adjudication hearings.  Conducted an active promotion of the “one-stop” mission of the Village for payment services and general questions.  Expanded Village website on-line services to include application entry and payment for the annual and semi-annual commuter parking program. Expenditure Analysis  Personnel expenditures decreased slightly due to the reduction of one Customer Service Representative through the Voluntary Separation Program (VSP).  Contractual expenditures include utility billing services, postage for utility bills, and meter reading. 634,271 234,031 628,873 234,031 Personnel Contractual 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 199 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 397,542 727,611 604,111 634,271 628,873 Contractual - 234,031 234,031 234,031 234,031 Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures 397,542 961,642 838,142 868,302 862,904 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 397,542 961,642 838,142 868,302 862,904 Funding Sources Corporate Fund 396,773 450,296 326,796 368,004 361,072 Glenview Water Fund 594 303,362 303,362 296,850 296,395 North Maine Water & Sewer Fund 176 207,984 207,984 203,448 205,437 Total Funding Sources 397,542 961,642 838,142 868,302 862,904 Personnel Budget by Position Full Time Customer Service Supervisor 1.00 1.00 1.00 1.00 1.00 Customer Service Representative 6.00 6.00 5.00 5.00 5.00 Total Full Time 7.00 7.00 6.00 6.00 6.00 Part Time Customer Service Representative 1.00 1.00 1.00 1.00 1.00 Total Part Time 1.00 1.00 1.00 1.00 1.00 Total Full Time Equivalents 8.00 8.00 7.00 7.00 7.00 Resolution Center Village of Glenview 2012 Annual Budget 200 Pu b l i c W o r k s Administration Streets and Forestry Street Maintenance Forestry and Grounds Refuse and Recycling The Glen Maintenance Snow and Ice Removal Water and Sewer Pump Stations Water Distribution Water Meters Sanitary Sewer Fleet Services Village of Glenview 2012 Annual Budget 201 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 6,929,748 6,539,531 6,587,307 6,608,495 6,411,172 Contractual 12,574,920 14,118,394 14,555,503 13,439,518 13,797,705 Commodities 3,253,095 2,671,001 2,628,267 2,664,511 2,710,050 Other Charges 375,834 397,241 393,892 282,203 812,511 Capital Outlay 191,890 219,785 217,155 218,636 219,785 Total Operating Expenditures 23,325,488 23,945,952 24,382,124 23,213,364 23,951,223 Other Expenditures Interfund Charges 2,400,516 1,449,675 1,520,891 1,549,327 1,552,469 Capital Projects - - - - - Transfer Out 2,857,992 1,313,485 782,185 782,185 901,571 Total Other Expenditures 5,258,508 2,763,160 2,303,076 2,331,512 2,454,040 Total Expenditures 28,583,996 26,709,111 26,685,200 25,544,876 26,405,263 Funding Sources Corporate Fund 6,587,636 7,269,465 7,852,333 7,711,235 7,654,985 Refuse and Recycling Fund 1,654,529 720,000 720,000 702,130 - Glen Caretaker Fund 1,364,893 939,985 906,330 918,482 - Special Tax Allocation Fund - - - - 846,135 Glenview Water Fund 7,466,012 6,798,775 6,346,791 5,983,252 6,638,102 Glenview Sanitary Fund 622,452 625,719 598,959 574,368 530,346 Wholesale Water Fund 1,587,920 1,814,919 1,811,539 1,941,644 1,957,384 Commuter Parking Fund 339,452 281,543 265,543 219,401 250,737 North Maine Water & Sewer Fund 6,792,028 6,597,215 6,522,215 5,814,446 6,813,507 Municipal Equipment Replacement Fund 2,169,074 1,661,490 1,661,490 1,679,920 1,714,065 Total Funding Sources 28,583,996 26,709,111 26,685,200 25,544,876 26,405,263 Personnel Budget by Division Full Time Positions Administration 4.00 4.00 4.00 4.00 4.00 Streets and Forestry 28.73 27.55 26.37 26.37 24.22 Water and Sewer 19.27 18.45 17.63 17.63 19.78 Fleet Services 4.00 4.00 3.00 3.00 3.00 Total Full Time 56.00 54.00 51.00 51.00 51.00 Part Time Positions Administration 0.50 0.50 0.50 0.50 0.50 Streets and Forestry 1.63 0.50 0.50 0.50 0.50 Water and Sewer 1.12 - - - - Fleet Services 0.50 0.50 0.50 0.50 0.50 Total Part Time 3.75 1.50 1.50 1.50 1.50 Total Full Time Equivalents 59.75 55.50 52.50 52.50 52.50 Public Works Department Summary Administration, Streets and Forestry, Water and Sewer, and Fleet Services Village of Glenview 2012 Annual Budget 202 Public Works Administration The administrative division of Public Works is responsible for developing and implementing the departments training program, standard operating procedures, and safety committee. The division also supports the budget, procurement and financial reporting processes for the department. The 2012 Budget reflects a restructuring of the Public Works chart of accounts to improve reporting based on functional areas. Comparable reporting by functional area will be seen with the 2013 Budget. 2011 Accomplishments  Completed procurement process through the Municipal Partnering Committee for crack sealing, leak detection, hydrant painting services, emergency contractor assistance, snow removal services, and parkway tree provision and installation.  Managed the cleanup, and hauling of debris and chipping of trees that were down due to the wind storm in June 2011.  Revised department chart of accounts.  Completed first full cycle of comprehensive cross training between the Streets and Forestry and Water and Sewer Divisions.  Completed First-Aid, CPR and Blood Borne Pathogen training for staff.  Deployed the Munis Inventory, Work Order, and Fixed Asset modules.  Safety Committee reviewed 56 personal injury and property damage reports.  Participated in the North West Municipal Conference’s Electricity Reliability Committee. Expenditure Analysis  Personnel expenditures decreased due to the elimination of four positions.  Contractual, Commodities, and Capital Outlay expenditures decreased significantly due to department wide expenditures being reported in 2011 under Administration, and then reported by functional area in the 2012 Budget. 6,153,060 12,434,420 1,824,949 273,448 218,636 1,476,128 782,185 5,877,354 332,698 58,531 806,756 - 1,499,718 901,571 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 203 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 6,432,956 6,019,948 6,153,055 6,153,060 5,877,354 Contractual 11,753,787 13,221,515 13,477,163 12,434,420 332,698 Commodities 1,472,654 1,787,926 1,837,979 1,824,949 58,531 Other Charges 419,639 388,486 388,480 273,448 806,756 Capital Outlay 191,890 219,785 217,155 218,636 - Total Operating Expenditures 20,270,926 21,637,660 22,073,833 20,904,513 7,075,339 Other Expenditures Interfund Charges 2,331,475 1,376,476 1,447,692 1,476,128 1,499,718 Capital Projects - - - - - Transfer Out 2,157,992 1,313,485 782,185 782,185 901,571 Total Other Expenditures 4,489,467 2,689,961 2,229,877 2,258,313 2,401,289 Total Expenditures 24,760,393 24,327,621 24,303,709 23,162,827 9,476,628 Funding Sources Corporate Fund 6,587,636 7,269,465 7,852,333 7,711,235 4,148,950 Glen Caretaker Fund 1,364,893 939,985 906,330 918,482 - Glenview Water Fund 7,466,012 6,798,775 6,346,791 5,983,252 2,275,434 Glenview Sanitary Fund 622,452 625,719 598,959 574,368 452,981 Wholesale Water Fund 1,587,920 1,814,919 1,811,539 1,941,644 854,241 Commuter Parking Fund 339,452 281,543 265,543 219,401 16,962 North Maine Water & Sewer Fund 6,792,028 6,597,215 6,522,215 5,814,446 1,728,059 Total Funding Sources 24,760,393 24,327,620 24,303,709 23,162,827 9,476,628 Personnel Budget by Position Full Time Positions Director 1.00 1.00 1.00 1.00 1.00 Assistant To the Director 1.00 1.00 1.00 1.00 1.00 Administrative Coordinator 1.00 1.00 1.00 1.00 1.00 Senior Management Analyst 1.00 1.00 1.00 1.00 1.00 Total Full Time 4.00 4.00 4.00 4.00 4.00 Part Time Positions Administrative Secretary 0.50 0.50 0.50 0.50 0.50 Total Part Time 0.50 0.50 0.50 0.50 0.50 Total Full Time Equivalents 4.50 4.50 4.50 4.50 4.50 Public Works Administration Village of Glenview 2012 Annual Budget 204 Streets and Forestry Division The Streets and Forestry Division is responsible for pothole patching, street sign maintenance, street sweeping, snow plowing, street lighting maintenance, sidewalk repair and maintenance, parkway tree removals and plantings, Emerald Ash Borer (EAB) management, and brush pick up. The division responds directly to resident requests as well as manages a preventative maintenance schedule. 2011 Accomplishments  Hosted informational workshops regarding EAB; received $20K grant to replace trees removed due to EAB.  Coordinated the implementation of multi-family curbside pickup for refuse.  Managed plowing, salting and hauling operations related to the February 2011 blizzard.  Coordinated the reimbursement of $148,000 from FEMA for the February 2011 blizzard.  Coordinated the installation of 145 LED lights in five locations.  Implemented an outreach program for residents along the West Fork describing practices that can help stabilize stream banks and protect water quality. Expenditure Analysis  Personnel expenditures include only those for the management of The Glen natural areas and seasonal help.  Contractual and commodity expenditures for the 2011 Projections only include those for the Refuse and Recycling program; the 2012 Budget includes expenditures for all street and forestry activities.  Capital outlay expenditures include funding for the trimming of parkway trees and tree planting program. - 686,280 15,850 - 117,118 3,236,832 1,019,244 212,750 Personnel Contractual Commodities Capital Outlay 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 205 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - 117,118 Contractual 642,295 704,000 702,780 686,280 3,236,832 Commodities 1,012,234 16,000 17,220 15,850 1,019,244 Other Charges - - - - - Capital Outlay - - - - 212,750 Total Operating Expenditures 1,654,529 720,000 720,000 702,130 4,585,945 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 1,654,529 720,000 720,000 702,130 4,585,945 Funding Sources Corporate Fund - - - - 3,506,034 Refuse and Recycling Fund 1,654,529 720,000 720,000 702,130 - Special Tax Allocation Fund - - - - 846,135 Commuter Parking Fund - - - - 233,775 Total Funding Sources 1,654,529 720,000 720,000 702,130 4,585,945 Personnel Budget by Position Full Time Positions Superintendent 1.18 1.18 1.18 1.18 1.08 Natural Resource Manager 1.00 1.00 1.00 1.00 1.00 Supervisor 2.95 2.95 2.36 2.36 2.16 Maintenance Equipment Operator 23.60 22.42 21.83 21.83 19.98 Total Full Time 28.73 27.55 26.37 26.37 24.22 Part Time Positions Natural Resource Seasonals 0.50 0.50 0.50 0.50 0.50 Seasonals 1.13 - - - - Total Part Time 1.63 0.50 0.50 0.50 0.50 Total Full Time Equivalents 30.36 28.05 26.87 26.87 24.72 Streets and Forestry Division Street Maintenance, Forestry and Grounds, Refuse and Recycling, Snow and Ice Maintenance, and The Glen Maintenance Village of Glenview 2012 Annual Budget 206 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - 504,743 Commodities - - - - 516,850 Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures - - - - 1,021,593 Total Expenditures - - - - 1,021,593 Funding Sources Corporate Fund - - - - 938,593 Commuter Parking Fund - - - - 83,000 Total Funding Sources - - - - 1,021,593 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - 527,313 Commodities - - - - 31,745 Other Charges - - - - - Capital Outlay - - - - 212,750 Total Operating Expenditures - - - - 771,808 Total Expenditures - - - - 771,808 Funding Sources Corporate Fund - - - - 762,258 Commuter Parking Fund - - - - 9,550 Total Funding Sources - - - - 771,808 Street Maintenance Forestry and Grounds Village of Glenview 2012 Annual Budget 207 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual 642,295 704,000 702,780 686,280 704,000 Commodities 1,012,234 16,000 17,220 15,850 29,500 Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures 1,654,529 720,000 720,000 702,130 733,500 Total Expenditures 1,654,529 720,000 720,000 702,130 733,500 Funding Sources Corporate Fund - - - - 733,500 Refuse and Recycling Fund 1,654,529 720,000 720,000 702,130 - Total Funding Sources 1,654,529 720,000 720,000 702,130 733,500 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - 117,118 Contractual - - - - 453,138 Commodities - - - - 11,379 Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures - - - - 581,635 Total Expenditures - - - - 581,635 Funding Sources Special Tax Allocation Fund - - - - 581,635 Total Funding Sources - - - - 581,635 Refuse and Recycling The Glen Maintenance Village of Glenview 2012 Annual Budget 208 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - 1,047,638 Commodities - - - - 429,770 Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures - - - - 1,477,408 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures - - - - 1,477,408 Funding Sources Corporate Fund - - - - 1,071,683 Special Tax Allocation Fund - - - - 264,500 Commuter Parking Fund - - - - 141,225 Total Funding Sources - - - - 1,477,408 Snow and Ice Maintenance Village of Glenview 2012 Annual Budget 209 This page intentionally left blank. Village of Glenview 2012 Annual Budget 210 Water and Sewer Division The Water and Sewer Division maintains and manages the Village’s water supply and maintains water and sewer infrastructure. This includes the repair of water main breaks, hydrant flushing, meter installations and replacements, pump house management, and sewer cleaning. 2011 Accomplishments  Assisted the Village of Wilmette with the delivery of water while its stand pipe was down for painting.  Closed Executive Pump Station; replaced pump at Rugen Junior Pump Station.  Installed a 36 inch valve along West Lake Avenue. Expenditure Analysis  Contractual expenditures include $9.1 Million for the purchase of water from the Village of Wilmette and the Village of Niles. Other contractual expenditures include a water planning and supply study, engineering services, sod restorations, meter testing, valve replacements and hauling.  Commodity expenses include asphalt patch and concrete for water and sewer main breaks, limestone, and water supplies. - - - 9,910,326 711,264 7,035 Contractual Commodities Capital Outlay 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 211 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - 9,910,326 Commodities - - - - 711,264 Other Charges - - - - - Capital Outlay - - - - 7,035 Total Operating Expenditures - - - - 10,628,624 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures - - - - 10,628,624 Funding Sources Glenview Water Fund - - - - 4,362,668 Glenview Sanitary Fund - - - - 77,365 Wholesale Water Fund - - - - 1,103,143 North Maine Water & Sewer Fund - - - - 5,085,448 Total Funding Sources - - - - 10,628,624 Personnel Budget by Position Full Time Positions Superintendent 0.82 0.82 0.82 0.82 0.92 Supervisor 2.05 2.05 1.64 1.64 1.84 Maintenance Equipment Operator 16.40 15.58 15.17 15.17 17.02 Total Full Time 19.27 18.45 17.63 17.63 19.78 Part Time Positions Seasonal Workers 1.12 - Total Part Time 1.12 - - - - Total Full Time Equivalents 20.39 18.45 17.63 17.63 19.78 Water and Sewer Division Pump Stations, Water Distribution, Water Meters, and Sanitary Sewer Village of Glenview 2012 Annual Budget 212 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - 237,393 Commodities - - - - 57,760 Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures - - - - 295,153 Total Expenditures - - - - 295,153 Funding Sources Glenview Water Fund - - - - 208,266 Wholesale Water Fund - - - - 10,071 North Maine Water & Sewer Fund - - - - 76,816 Total Funding Sources - - - - 295,153 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - 403,680 Commodities - - - - 478,593 Other Charges - - - - - Capital Outlay - - - - 7,035 Total Operating Expenditures - - - - 889,308 Total Expenditures - - - - 889,308 Funding Sources Glenview Water Fund - - - - 632,638 North Maine Water & Sewer Fund - - - - 256,670 Total Funding Sources - - - - 889,308 Pump Stations Water Distribution Village of Glenview 2012 Annual Budget 213 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - 9,203,734 Commodities - - - - 143,750 Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures - - - - 9,347,484 Total Expenditures - - - - 9,347,484 Funding Sources Glenview Water Fund - - - - 3,521,765 Wholesale Water Fund - - - - 1,093,072 North Maine Water & Sewer Fund - - - - 4,732,647 Total Funding Sources - - - - 9,347,484 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - 65,519 Commodities - - - - 31,161 Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures - - - - 96,680 Total Expenditures - - - - 96,680 Funding Sources Glenview Sanitary Fund - - - - 77,365 North Maine Water & Sewer Fund - - - - 19,315 Total Funding Sources - - - - 96,680 Water Meters Sanitary Sewer System Village of Glenview 2012 Annual Budget 214 Fleet Services Division The Fleet Services Division is responsible for the development, implementation and management of a preventative maintenance schedule for all vehicles and equipment, as well as all other repairs that are needed. Proper preventative maintenance is necessary to ensure that all vehicles and equipment meet their full useful life expectancy. 2011 Accomplishments  Purchased six dump trucks for a total of $667,991 (switching to new brands for cab and chassis units as well as bodies).  Completed outsourcing agreements with local dealerships for servicing light-duty vehicles.  Staff member became Certified Automotive Fleet Manager (National Association of Fleet Administrators). Expenditure Analysis  Personnel expenditures decreased due to the elimination of one Mechanic position through the Voluntary Separation Program (VSP).  Commodities increased due to the projected increase of fuel. Fuel is expected to increase from $2.48/gallon on average to $3.21/gallon in 2012.  Interfund charges include expenditures for the reserving of funds for equipment replacement (e.g. vehicle lifts and the fuel system), and insurance liability and claims. 455,435 318,819 823,712 8,755 73,199 416,699 317,849 921,012 5,755 52,750 Personnel Contractual Commodities Other Charges InterfundCharges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 215 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 496,793 519,582 434,252 455,435 416,699 Contractual 178,839 192,879 375,559 318,819 317,849 Commodities 768,206 867,075 773,068 823,712 921,012 Other Charges (43,804) 8,755 5,412 8,755 5,755 Capital Outlay - - - - - Total Operating Expenditures 1,400,033 1,588,291 1,588,291 1,606,721 1,661,315 Other Expenditures Interfund Charges 69,041 73,199 73,199 73,199 52,750 Capital Projects - - - - - Transfer Out 700,000 - - - - Total Other Expenditures 769,041 73,199 73,199 73,199 52,750 Total Expenditures 2,169,074 1,661,490 1,661,490 1,679,920 1,714,065 Funding Sources Municipal Equipment Replacement Fund 2,169,074 1,661,490 1,661,490 1,679,920 1,714,065 Total Funding Sources 2,169,074 1,661,490 1,661,490 1,679,920 1,714,065 Personnel Budget by Position Full Time Positions Supervisor 1.00 1.00 1.00 1.00 1.00 Mechanic 3.00 3.00 2.00 2.00 2.00 Total Full Time 4.00 4.00 3.00 3.00 3.00 Part Time Positions Fleet Assistant 0.50 0.50 0.50 0.50 0.50 Total Part Time 0.50 0.50 0.50 0.50 0.50 Total Full Time Equivalents 4.50 4.50 3.50 3.50 3.50 Fleet Services Division Fleet Services Village of Glenview 2012 Annual Budget 216 Po l i c e Operations Police Pension Village of Glenview 2012 Annual Budget 217 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 11,388,747 11,729,716 11,427,317 11,478,911 11,971,348 Contractual 246,858 274,976 279,976 237,201 236,498 Commodities 130,412 135,462 126,962 133,230 132,330 Other Charges 1,847,857 1,788,924 1,778,924 1,788,924 1,835,365 Capital Outlay 68,371 13,506 13,506 1,000 30,000 Total Operating Expenditures 13,682,245 13,942,584 13,626,685 13,639,265 14,205,542 Other Expenditures Interfund Charges 455,614 516,741 516,741 474,917 412,405 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 455,614 516,741 516,741 474,917 412,405 Total Expenditures 14,137,859 14,459,325 14,143,425 14,114,182 14,617,947 Funding Sources Corporate Fund 11,929,046 12,137,833 11,821,933 11,700,544 12,105,839 Police Special Fund 31,081 13,506 13,506 1,000 30,000 Police Pension Fund 2,177,731 2,307,986 2,307,986 2,412,638 2,482,108 Total Funding Sources 14,137,859 14,459,325 14,143,425 14,114,182 14,617,947 Personnel Budget by Division Full Time Positions Police Services 83.00 81.00 79.00 79.00 79.00 Total Full Time 83.00 81.00 79.00 79.00 79.00 Part Time Positions Police Services 7.00 7.00 8.30 8.30 8.30 Total Part Time 7.00 7.00 8.30 8.30 8.30 Total Full Time Equivalents 90.00 88.00 87.30 87.30 87.30 Police Department Summary Police Operations and Pension Village of Glenview 2012 Annual Budget 218 Police Operating The Glenview Police Department provides quality law enforcement services to residents and businesses and provides them with a safe and secure environment that fosters a sense of security. The Police Department services include crime investigations, juvenile crime investigations, patrol operations, traffic and parking enforcement, and crime prevention education. 2011 Accomplishments  Completed a reorganization of the department, resulting in the elimination of one Deputy Chief position.  Entered into a Memorandum of Understanding to participate with Cook County E- Tickets.  Continued contract agreements with outside entities to lease the firearms range.  Selected test vendors and dates for recruitment of officers and promotion (sergeant) exams.  Integrated the Tactical Unit into patrol. Expenditure Analysis  Personnel expenditures increased between 2011 Projections and 2012 Budget due to several positions being vacant throughout 2011 and the rising costs of health insurance.  Other Charges include the Village’s contribution to Police pensions. These expenditures are transferred to the Police Pension Fund, where payments are made to beneficiaries.  Interfund Charges include the maintenance and repair of the department’s fleet and reserves for future vehicle replacement. 9,144,033 159,440 133,230 1,788,924 1,000 474,917 9,569,334 156,405 132,330 1,835,365 30,000 412,405 Personnel Contractual Commodities Other Charges Capital Outlay Interfund Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 219 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 9,288,246 9,537,266 9,234,867 9,144,033 9,569,334 Contractual 169,628 159,440 164,440 159,440 156,405 Commodities 130,412 135,462 126,962 133,230 132,330 Other Charges 1,847,857 1,788,924 1,778,924 1,788,924 1,835,365 Capital Outlay 68,371 13,506 13,506 1,000 30,000 Total Operating Expenditures 11,504,513 11,634,598 11,318,699 11,226,627 11,723,434 Other Expenditures Interfund Charges 455,614 516,741 516,741 474,917 412,405 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 455,614 516,741 516,741 474,917 412,405 Total Expenditures 11,960,128 12,151,339 11,835,439 11,701,544 12,135,839 Funding Sources Corporate Fund 11,929,046 12,137,833 11,821,933 11,700,544 12,105,839 Police Special Fund 31,081 13,506 13,506 1,000 30,000 Total Funding Sources 11,960,128 12,151,339 11,835,439 11,701,544 12,135,839 Personnel Budget by Position Full Time Positions Chief of Police 1.00 1.00 1.00 1.00 1.00 Deputy Chief of Police 2.00 2.00 1.00 1.00 1.00 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 12.00 12.00 12.00 Police Officer 56.00 56.00 54.00 54.00 54.00 Public Safety Assistant 3.00 1.00 - - - Safety Support Services Supervisor 1.00 1.00 1.00 1.00 1.00 Customer Service Coordinator - - 1.00 1.00 1.00 Project Manager 1.00 1.00 - - - Property/Evidence Officer 1.00 1.00 1.00 1.00 1.00 Public Service Officer 1.00 1.00 1.00 1.00 1.00 Animal Control Officer 1.00 1.00 1.00 1.00 1.00 Social Worker 1.00 1.00 1.00 1.00 1.00 Total Full Time 83.00 81.00 79.00 79.00 79.00 Part Time Positions Public Safety Assistant 0.50 0.50 - - - Customer Service Representatives 1.80 1.80 1.80 Crossing Guards 6.50 6.50 6.50 6.50 6.50 Total Part Time 7.00 7.00 8.30 8.30 8.30 Total Full Time Equivalents 90.00 88.00 87.30 87.30 87.30 Police Operating Village of Glenview 2012 Annual Budget 220 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 2,100,501 2,192,450 2,192,450 2,334,878 2,402,014 Contractual 77,231 115,536 115,536 77,761 80,093 Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures 2,177,731 2,307,986 2,307,986 2,412,638 2,482,108 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 2,177,731 2,307,986 2,307,986 2,412,638 2,482,108 Funding Sources Police Pension Fund 2,177,731 2,307,986 2,307,986 2,412,638 2,482,108 Total Funding Sources 2,177,731 2,307,986 2,307,986 2,412,638 2,482,108 Police Pension Village of Glenview 2012 Annual Budget 221 This page intentionally left blank. Village of Glenview 2012 Annual Budget 222 Fi r e Operations Pension Village of Glenview 2012 Annual Budget 223 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 13,725,159 13,649,044 13,623,050 13,949,102 14,069,696 Contractual 291,210 301,757 344,500 304,922 350,993 Commodities 266,949 212,056 209,450 283,813 333,385 Other Charges 2,582,687 2,826,457 2,806,457 2,803,473 2,910,540 Capital Outlay - - - - - Total Operating Expenditures 16,866,005 16,989,314 16,983,457 17,341,309 17,664,614 Other Expenditures Interfund Charges 619,239 720,179 720,179 714,057 883,377 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 619,239 720,179 720,179 714,057 883,377 Total Expenditures 17,485,244 17,709,493 17,703,637 18,055,366 18,547,991 Funding Sources Corporate Fund 13,521,977 13,699,036 13,693,180 13,702,464 14,018,729 Foreign Fire Fund 55,456 60,000 60,000 106,852 113,360 Firefighters' Pension Fund 3,907,811 3,950,457 3,950,457 4,246,050 4,415,901 Total Funding Sources 17,485,244 17,709,493 17,703,637 18,055,366 18,547,991 Personnel Budget by Division Full Time Positions Fire Services 86.00 83.00 82.00 82.00 82.00 Total Full Time 86.00 83.00 82.00 82.00 82.00 Part Time Positions Fire Services - - - - - Total Part Time - - - - - Total Full Time Equivalents 86.00 83.00 82.00 82.00 82.00 Fire Department Summary Fire Operating, Foreign Fire, and Pension Village of Glenview 2012 Annual Budget 224 Fire Operating The mission of the Fire Department is to provide high quality fire and emergency medical services to residents and businesses in a fiscally responsible manager. The Department has three functional areas: suppression/rescue, emergency medical services, and public education. The Fire Department provides protections services to the Village of Golf and areas of unincorporated Cook County, resulting in the protection of more than 65,000 people over a 21.5 square mile area. 2011 Accomplishments  Placed in service two (2) Pierce fire engines at Stations, one at Station 6 and one at Station7.  Promoted a Lieutenant to Captain; promoted two firefighters to Lieutenant; hired eight firefighters to fill vacancies.  Implemented an electronic ambulance patient care reporting system.  Completed the initial steps towards radio frequency narrow banding of fire department radios and dispatch base stations as required by FCC compliance mandate (January 1, 2013). Full compliance will be met in quarter three of 2012.  Completed an upgrade to over 50% of the apparatus with mobile data computers.  Negotiated a four-year labor contract with the Glenview Professional Firefighters Union, Local 4186.  Worked with Facilities and TRIA to develop a scope of work document for remodeling portions of Station 8.  Reduced overtime expenditures by reducing minimum staffing during non-peak hours. Expenditure Analysis  Personnel expenditures decreased slightly between 2011 Projections and 2012 Budget due to an increase in the employee health insurance contribution percentage.  Contractual expenditures increased due to the Fire Department budgeting for pre- employment items such as testing, physicals, etc.  Commodity expenditures include quartermaster, medical and equipment supplies  Other Charges include the Village’s contribution to Fire pensions. These expenditures are transferred to the Firefighters’ Pension Fund, where payments are made. 9,862,304 145,670 283,813 2,803,473 714,057 9,817,825 186,963 333,385 2,910,540 883,377 Personnel Contractual Commodities Other Charges InterfundCharges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 225 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 9,955,058 9,819,587 9,793,593 9,862,304 9,817,825 Contractual 153,500 180,757 223,500 145,670 186,963 Commodities 266,949 212,056 209,450 283,813 333,385 Other Charges 2,582,687 2,826,457 2,806,457 2,803,473 2,910,540 Capital Outlay - - - - - Total Operating Expenditures 12,958,194 13,038,857 13,033,000 13,095,259 13,248,712 Other Expenditures Interfund Charges 619,239 720,179 720,179 714,057 883,377 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 619,239 720,179 720,179 714,057 883,377 Total Expenditures 13,577,433 13,759,036 13,753,180 13,809,316 14,132,089 Funding Sources Corporate Fund 13,521,977 13,699,036 13,693,180 13,702,464 14,018,729 Foreign Fire Fund 55,456 60,000 60,000 106,852 113,360 Total Funds Sources 13,577,433 13,759,036 13,753,180 13,809,316 14,132,089 Personnel Budget by Position Full Time Positions Fire Chief 1.00 1.00 1.00 1.00 1.00 Deputy Fire Chief 1.00 1.00 1.00 1.00 1.00 Executive Assistant 1.00 1.00 1.00 1.00 1.00 Administrative Secretary 1.00 1.00 - - - Fire Battalion Chief 4.00 4.00 4.00 4.00 4.00 Fire Captain 3.00 3.00 3.00 3.00 3.00 Fire Lieutenant 12.00 12.00 12.00 12.00 12.00 Firefighter Paramedic 59.00 59.00 55.00 55.00 55.00 Firefighter 4.00 1.00 5.00 5.00 5.00 Total Full Time 86.00 83.00 82.00 82.00 82.00 Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 86.00 83.00 82.00 82.00 82.00 Fire Operating Village of Glenview 2012 Annual Budget 226 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 3,770,101 3,829,457 3,829,457 4,086,798 4,251,872 Contractual 137,711 121,000 121,000 159,252 164,030 Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures 3,907,811 3,950,457 3,950,457 4,246,050 4,415,901 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 3,907,811 3,950,457 3,950,457 4,246,050 4,415,901 Funding Sources Firefighters' Pension Fund 3,907,811 3,950,457 3,950,457 4,246,050 4,415,901 Total Funds Sources 3,907,811 3,950,457 3,950,457 4,246,050 4,415,901 Fire Pension Village of Glenview 2012 Annual Budget 227 This page intentionally left blank. Village of Glenview 2012 Annual Budget 228 Pl a n n i n g a n d E c o n o m i c De v e l o p m e n t Administration Planning Economic Development Village of Glenview 2012 Annual Budget 229 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 2,243,165 1,242,922 1,192,237 1,016,226 703,406 Contractual 280,787 236,323 242,023 203,667 151,680 Commodities 7,518 5,700 5,300 4,958 3,200 Other Charges 36,958 47,760 42,760 39,260 42,310 Capital Outlay - - - - - Total Operating Expenditures 2,568,428 1,532,705 1,482,320 1,264,112 900,596 Other Expenditures Interfund Charges 39,169 - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 39,169 - - - - Total Expenditures 2,607,598 1,532,705 1,482,320 1,264,112 900,596 Funding Sources Corporate Fund 2,607,598 1,532,705 1,482,320 1,264,112 900,596 Total Funding Sources 2,607,598 1,532,705 1,482,320 1,264,112 900,596 Personnel Budget by Division Full Time Positions Administration 5.00 5.00 4.00 4.00 3.00 Planning 5.00 5.00 2.00 2.00 2.00 Inspectional Services - - - - - Economic Development - - - - - Total Full Time 10.00 10.00 6.00 6.00 5.00 Part Time Positions Administration - - - - - Planning 1.50 1.50 1.00 1.00 1.00 Inspectional Services - - - - - Economic Development - - - - 0.60 Total Part Time 1.50 1.50 1.00 1.00 1.60 Total Full Time Equivalents 11.50 11.50 7.00 7.00 6.60 Planning and Economic Development Department Summary Administration, Planning, and Economic Development Village of Glenview 2012 Annual Budget 230 Planning and Economic Development - Administration The Administration division of the Planning and Economic Development Department includes three positions; Director, Administrative Coordinator and Administrative Assistant. This office oversees activities of the divisions and provides project management support. 2011 Accomplishments  Implemented Administrative Adjudication program.  Compiled first annual departmental report that provided performance and activity indicators. Expenditure Analysis  Personnel expenditures decreased due to the transfer of one Administrative Coordinator to the Capital Projects Department and the elimination of an Administrative Coordinator position through the Voluntary Separation Program (VSP).  Contractual expenditures decreased due to the movement of the consolidated contract from Administration to the Capital Projects Department. 516,430 163,977 4,958 7,500 302,035 3,820 3,200 7,500 Personnel Contractual Commodities Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 231 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 2,243,165 586,642 529,650 516,430 302,035 Contractual 280,787 195,378 201,078 163,977 3,820 Commodities 7,518 5,700 5,300 4,958 3,200 Other Charges 36,958 12,500 7,500 7,500 7,500 Capital Outlay - - - - - Total Operating Expenditures 2,568,428 800,220 743,528 692,865 316,555 Other Expenditures Interfund Charges 39,169 - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 39,169 - - - - Total Expenditures 2,607,598 800,220 743,528 692,865 316,555 Funding Sources Corporate Fund 2,607,598 800,220 743,528 692,865 316,555 Total Funding Sources 2,607,598 800,220 743,528 692,865 316,555 Personnel Budget by Position Full Time Positions Director 1.00 1.00 1.00 1.00 1.00 Administrative Coordinator 3.00 3.00 2.00 2.00 1.00 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 Total Full Time 5.00 5.00 4.00 4.00 3.00 Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 5.00 5.00 4.00 4.00 3.00 Planning and Economic Development - Administration Village of Glenview 2012 Annual Budget 232 Planning The Planning division assists with the review of proposed land uses and development projects to ensure compatibility with the Village’s Comprehensive Plan. Planning staff also assists in implementing major planning initiatives such as corridor & special area studies. The Planning division processes petitions for annexations, rezoning, site plan reviews, subdivisions, aesthetics, variations and conditional use permits. 2011 Accomplishments  Recommended adoption of several significant code updates including infill drainage, and TCSF requirements; recommended for appearance approval, ground sign design guidelines; and implemented administrative approval of electronic charging stations.  Continued to manage public review and regulatory processes, including Pulte homes, Glenbrook Hospital, Glenview Commons, Midwest Palliative Healing Garden, Chicago Lighthouse for the Blind, proposed Mr. Clean car wash, Pappas Construction and the Park District Administration Building.  Continued implementation of Waukegan Road corridor plan and Milwaukee Avenue corridor plan recommendations. Expenditure Analysis  Personnel expenditures decreased as a result of two positions being moved to the Capital Projects Department and one position being part of a reduction in force.  Contractual expenditures include funding for memberships as well as for the printing of documents, maps, fiscal impact studies and environmental reviews.  Other charges expenditures include funding for the various commissions and boards. 499,796 39,690 31,760 313,042 43,580 34,060 Personnel Contractual Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 233 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - 656,280 662,587 499,796 313,042 Contractual - 40,945 40,945 39,690 43,580 Commodities - - - - - Other Charges - 35,260 35,260 31,760 34,060 Capital Outlay - - - - - Total Operating Expenditures - 732,485 738,792 571,246 390,682 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures - 732,485 738,792 571,246 390,682 Funding Sources Corporate Fund - 732,485 738,792 571,246 390,682 Total Funding Sources - 732,485 738,792 571,246 390,682 Personnel Budget by Position Full Time Positions Senior Planner 1.00 1.00 1.00 1.00 1.00 Civil Engineer 1.00 1.00 - - - Director of Planning 1.00 1.00 1.00 1.00 1.00 Village Planner 1.00 1.00 - - - Senior Civil Engineer 1.00 1.00 - - - Total Full Time 5.00 5.00 2.00 2.00 2.00 Part Time Positions Intern 1.50 1.50 1.00 1.00 1.00 Total Part Time 1.50 1.50 1.00 1.00 1.00 Total Full Time Equivalents 6.50 6.50 3.00 3.00 3.00 Planning Village of Glenview 2012 Annual Budget 234 Economic Development The Economic Development Division is responsible for overseeing the community development, economic development and marketing functions of the Village. The division’s responsibilities include: assisting developers and business owners with the planned development and special use development process; working to recruit and retain businesses; and managing the implementation of a Village marketing campaign to attract private sector growth. This division was previously embedded within the Village Manager’s Office administrative budget. As a result of restructuring the 2012 Budget reflects economic development as a division within the Planning and Economic Development Department. 2011 Accomplishments  Negotiated Chestnut & Waukegan redevelopment agreement to facilitate the construction of improved four-way intersection.  Renovated commercial retail center, consistent with public safety and redevelopment planning goals identified in the Waukegan Road Corridor Plan.  Enhanced Chamber of Commerce liaison relationship through ex officio participation on Chamber Board of Directors, and support of cooperative programming. Expenditure Analysis  Personnel expenditures include a part time position, Economic Development Manager; this position was transferred from the Village Manager’s Office.  Contractual expenditures include an annual membership to the North Shore Convention and Visitor’s Bureau and economic development studies. These items were previously budgeted in the Village Manager’s Office administrative budget. - - - 88,329 104,280 750 Personnel Contractual Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 235 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - 88,329 Contractual - - - - 104,280 Commodities - - - - - Other Charges - - - - 750 Capital Outlay - - - - - Total Operating Expenditures - - - - 193,359 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures - - - - 193,359 Funding Sources Corporate Fund - - - - 193,359 Total Funding Sources - - - - 193,359 Personnel Budget by Position Full Time Positions NA - - - - - Total Full Time - - - - - Part Time Positions Economic Development Manager - - - - 0.60 Total Part Time - - - - 0.60 Total Full Time Equivalents - - - - 0.60 Economic Development Village of Glenview 2012 Annual Budget 236 Ca p i t a l P r o j e c t s a n d In s p e c t i o n a l S e r v i c e s Administration Facilities Capital Improvement Program Inspectional Services Special Service Areas Village of Glenview 2012 Annual Budget 237 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 1,722,210 2,894,914 2,869,982 2,886,051 2,816,823 Contractual 1,654,368 923,138 2,771,871 2,675,584 1,149,370 Commodities 699,279 836,340 923,582 755,126 804,491 Other Charges 137,491 1,174,784 1,174,184 1,155,322 1,142,903 Capital Outlay 1,176,514 1,698,000 1,496,812 1,301,812 55,000 Total Operating Expenditures 5,389,863 7,527,177 9,236,431 8,773,895 5,968,586 Other Expenditures Interfund Charges 112,138 111,675 647,975 431,404 1,227,750 Capital Projects 13,991,477 18,434,721 22,632,496 15,131,243 16,726,197 Depreciation 1,692,810 - - - - Transfer Out 2,000 3,682,185 3,682,185 3,682,185 208,595 Total Other Expenditures 15,798,425 22,228,581 26,962,655 19,244,832 18,162,542 Total Expenditures 21,188,289 29,755,757 36,199,087 28,018,727 24,131,128 Funding Sources Corporate Fund 2,716,511 3,231,319 3,206,087 3,141,034 3,456,638 Glen Redevelopment Fund 654,556 630,671 571,671 590,731 - Glen Caretaker Fund - 53,022 136,678 133,022 - Special Tax Allocation Fund - - 5,000 - 570,370 Glenview Water Fund 2,140,820 3,002,910 3,835,241 3,496,739 4,320,715 Glenview Sanitary Fund 1,357,853 4,096,076 4,225,728 2,120,669 3,566,588 Wholesale Water Fund 62,945 235,000 238,380 238,380 242,085 Commuter Parking Fund 43,744 102,033 118,033 114,830 227,074 North Maine Water & Sewer Fund 257,919 620,327 725,831 645,823 1,297,906 Facility Repair and Replacement Fund 1,176,514 2,580,000 2,580,000 2,380,000 1,873,500 Special Service Area Bond Fund 130,639 97,669 97,669 97,669 274,569 Capital Projects Fund 9,201,272 7,686,361 12,515,102 9,866,162 4,094,583 2006A Project Fund - 2,800,185 2,800,185 2,800,185 - Glen Capital Projects 2,084,863 3,050,185 3,564,483 814,483 2,627,500 Motor Fuel Tax Fund 1,360,651 1,570,000 1,579,000 1,579,000 1,579,600 Total Funding Sources 21,188,289 29,755,757 36,199,087 28,018,727 24,131,128 Personnel Budget by Division Full Time Positions Administration 8.00 6.41 5.84 5.84 5.84 Facilities 3.00 3.00 3.00 3.00 3.00 Inspectional Services 9.00 9.00 8.00 8.00 9.00 Capital Improvements - 1.59 1.16 1.16 1.16 Total Full Time 20.00 20.00 18.00 18.00 19.00 Part Time Positions Administration - - - - - Facilities 0.60 0.60 0.60 0.60 0.60 Inspectional Services 2.00 2.00 2.50 2.50 3.60 Capital Improvements - - - - - Total Part Time 2.60 2.60 3.10 3.10 4.20 Total Full Time Equivalents 22.60 22.60 21.10 21.10 23.20 Capital Projects and Inspectional Services Department Administration, Facilities, Capital Improvement Program, Inspectional Services, and Special Service Areas Village of Glenview 2012 Annual Budget 238 Capital Projects and Inspectional Services - Administration The Administration division of the Capital Projects and Inspectional Services Department supports the day to day operations. This division includes engineering staff who are responsible for developing and implementing plans for the Village’s infrastructure, including streets, and sidewalks. The personnel costs for some of the staff in the Administration division are directly charged to the Special Tax Allocation Fund per the Tax Increment Financing Retirement Plan. In addition, personnel costs are directly charged to the Capital Improvements Program division. Expenditure Analysis  Personnel expenditures decreased due to the elimination of the Assistant Director position as a result of promotions. The personnel allocation between the Corporate Fund and the Special Tax Allocation Fund is 70/30 and will remain as such until the retirement of the Tax Increment Financing District.  Contractual expenditures include funding for engineering services, financial advisors, traffic engineering, and printing and publishing.  Commodity expenditures include funding for office supplies, uniforms and other supplies.  Interfund Charges include funding for maintenance and repair of vehicles and reserving for their future replacement. These charges also include the insurance and risk liability for the Special Tax Allocation Fund. 1,072,521 147,269 17,915 9,677 39,388 940,880 158,160 18,483 9,800 65,012 Personnel Contractual Commodities Other Charges Interfund Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 239 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 1,303,499 1,042,702 991,039 1,072,521 940,880 Contractual 192,341 197,790 146,570 147,269 158,160 Commodities 8,805 18,315 17,915 17,915 18,483 Other Charges 4,503 10,400 10,400 9,677 9,800 Capital Outlay - - - - - Total Operating Expenditures 1,509,148 1,269,207 1,165,924 1,247,382 1,127,323 Other Expenditures Interfund Charges 102,311 51,466 51,466 39,388 65,012 Capital Projects - - - - - Transfer Out 2,000 - - - - Total Other Expenditures 104,311 51,466 51,466 39,388 65,012 Total Expenditures 1,613,460 1,320,673 1,217,389 1,286,770 1,192,335 Funding Sources Corporate Fund 958,904 690,002 645,718 696,039 759,585 Glen Redevelopment Fund 654,556 630,671 571,671 590,731 - Special Tax Allocation Fund - - - - 432,750 Total Funding Sources 1,613,460 1,320,673 1,217,389 1,286,770 1,192,335 Personnel Budget by Position Full Time Positions Director 1.00 0.85 0.85 0.85 0.85 Assistant Director 1.00 0.85 - - - Administrative Coordinator 1.00 0.85 0.85 0.85 0.85 Design Engineer 1.00 0.72 0.72 0.72 0.72 Capital Project Division Manager 1.00 0.85 0.85 0.85 0.85 Design Division Engineer 1.00 0.72 - - - Senior Civil Engineer - - 1.00 1.00 1.00 Village Engineer 1.00 0.85 0.85 0.85 0.85 Project Manager 1.00 0.72 0.72 0.72 0.72 Total Full Time 8.00 6.41 5.84 5.84 5.84 Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 8.00 6.41 5.84 5.84 5.84 Capital Projects and Inspectional Services - Administration Village of Glenview 2012 Annual Budget 240 Facilities Management The Village currently owns and maintains 31 facilities including 300,000 square feet of buildings and 640,000 square of parking decks. Beyond annual operating maintenance, these 31 facilities require capital maintenance and improvements to ensure that they meet and exceed their useful life and provide safe and clean environments for use by Village residents and staff. Annually, the Village Board reviews and approves a five-year facilities capital improvement plan (CIP) to ensure that Village facilities are properly maintained. Facility capital expenditures are considered to be significant and non-routine in regards to construction and on-going operating costs. 2011 Accomplishments  Initiated use of the MUNIS Work Order module for facilities items which will tie into the Village’s financial software and provide better management reports and metrics.  Completed the five-year update for the Village’s Facilities CIP.  Coordinated various roof repair and replacement projects as recommended by the Reserve Study including: the Village Hall Atrium, Laramie Water Pumping Station, Heatherfield Sanitary Lift Station, and the Public Works Phase II and III Buildings.  Coordinated various joint purchasing initiatives as part of the Municipal Partnering Initiative (MPI) and will continue these efforts in 2012 to attempt to identify economies of scale by jointly bidding various projects with area municipalities and other entities.  Implemented various other facilities maintenance contracts including village-wide masonry tuck-pointing, painting and other projects. Expenditure Analysis  The Facility Capital Improvements are projected in Capital Outlay for 2011 and are budgeted in Capital Projects in the 2012 budget.  Interfund charges increase in the 2012 Budget as a result of two large water projects that are funded by internal service charges from the Glenview Water Fund to the Facility Repair and Replacement Fund.  2011 Projections reflect a one-time transfer. There are no budgeted transfers out in 2012. 426,263 881,014 735,761 3,200 1,301,812 345,250 - 882,000 405,301 686,455 783,550 3,200 55,000 1,120,579 1,818,500 - 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 241 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 418,712 409,005 423,469 426,263 405,301 Contractual 636,995 716,018 911,240 881,014 686,455 Commodities 690,474 816,050 903,692 735,761 783,550 Other Charges 2,377 3,200 3,200 3,200 3,200 Capital Outlay 1,176,514 1,698,000 1,496,812 1,301,812 55,000 Total Operating Expenditures 2,925,072 3,642,273 3,738,412 3,348,050 1,933,506 Other Expenditures Interfund Charges 9,799 8,440 544,740 345,250 1,120,579 Capital Projects - - - - 1,818,500 Depreciation 43,744 - - - - Transfer Out - 882,000 882,000 882,000 - Total Other Expenditures 53,543 890,440 1,426,740 1,227,250 2,939,079 Total Expenditures 2,978,615 4,532,713 5,165,152 4,575,300 4,872,585 Funding Sources Corporate Fund 1,757,607 1,247,622 1,257,006 1,213,640 1,153,901 Glen Caretaker Fund - 53,022 136,678 133,022 - Special Tax Allocation Fund - - 5,000 - 137,620 Glenview Water Fund 368 379,270 867,530 616,832 1,338,824 Glenview Sanitary Fund 174 40,024 66,784 62,862 63,524 Wholesale Water Fund 130 15,000 18,380 18,380 17,085 Commuter Parking Fund 43,744 102,033 118,033 114,830 227,074 North Maine Water & Sewer Fund 77 115,743 115,743 35,735 61,058 Facility Repair and Replacement Fund 1,176,514 2,580,000 2,580,000 2,380,000 1,873,500 Total Funding Sources 2,978,615 4,532,713 5,165,152 4,575,300 4,872,585 Personnel Budget by Position Full Time Positions Facilities Assistant 1.00 1.00 1.00 1.00 1.00 Facilities Manager 1.00 1.00 1.00 1.00 1.00 Lead Facilities Technician 1.00 1.00 1.00 1.00 1.00 Total Full Time 3.00 3.00 3.00 3.00 3.00 Part Time Positions Administrative Secretary 0.60 0.60 0.60 0.60 0.60 Total Part Time 0.60 0.60 0.60 0.60 0.60 Full Time Equivalents 3.60 3.60 3.60 3.60 3.60 Facilities Management Village of Glenview 2012 Annual Budget 242 Inspectional Services The Inspectional Services Division enforces Glenview’s building, health, fire, property maintenance and zoning codes. It reviews, approves, inspects, and issues permits for all construction throughout the Village. Inspectional Services staff also follows up on violations & complaints and performs all health inspections. 2011 Accomplishments  Implemented a food health inspectional scoring system for local restaurants as required by State Code.  Completed inspection efficiencies to improve the level of service for building and fire inspections.  Updated Municipal Code to reflect the 2011 National Electric Code.  Supported the implementation of Administrative Adjudication to effectively reduce compliance times for local issues of concern.  Instituted a preliminary site analysis process to allow residents the opportunity to have direct interaction with staff prior to permit issuance.  Researched various permit fast-tracking initiatives and moved forward with handout standardization in 2011 and plan to implement Same Day Reviews (SDRs) for various permits in 2012 continuing to ease the permit process and improve customer service. Expenditure Analysis  Personnel expenditures increased between the 2011 Projection and 2012 Budget as a result of one full-time Civil Engineer position and one part-time Inspector position being included for part of 2011 and all of 2012.  Contractual expenditures increased as a result of portions of the consolidated contract being moved from Planning and Economic Development Department Administration to Inspectional Services. 1,163,134 11,370 1,450 8,635 46,766 1,186,271 304,755 2,458 7,510 42,159 Personnel Contractual Commodities Other Charges Interfund Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 243 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - 1,221,186 1,233,454 1,163,134 1,186,271 Contractual - 9,330 7,330 11,370 304,755 Commodities - 1,975 1,975 1,450 2,458 Other Charges - 9,435 8,835 8,635 7,510 Capital Outlay - - - - - Total Operating Expenditures - 1,241,926 1,251,594 1,184,589 1,500,994 Other Expenditures Interfund Charges - 51,769 51,769 46,766 42,159 Capital Projects - - - - - Special Service Areas - - - - - Transfer Out - - - - - Total Other Expenditures - 51,769 51,769 46,766 42,159 Total Expenditures - 1,293,695 1,303,363 1,231,355 1,543,153 Funding Sources Corporate Fund - 1,293,695 1,303,363 1,231,355 1,543,153 Total Funding Sources - 1,293,695 1,303,363 1,231,355 1,543,153 Personnel Budget by Position Full Time Positions Inspector 4.00 4.00 2.00 2.00 2.00 Administrative Coordinator - - - - 1.00 Sanitarian 2.00 2.00 2.00 2.00 2.00 Plan Review Manager 1.00 1.00 1.00 1.00 1.00 Civil Engineer - - 1.00 1.00 1.00 Inspectional Services Manager 1.00 1.00 1.00 1.00 1.00 Plan Examiner 1.00 1.00 1.00 1.00 1.00 Total Full Time 9.00 9.00 8.00 8.00 9.00 Part Time Positions Inspector 2.00 2.00 2.50 2.50 3.60 Total Part Time 2.00 2.00 2.50 2.50 3.60 Total Full Time Equivalents 11.00 11.00 10.50 10.50 12.60 Inspectional Services Village of Glenview 2012 Annual Budget 244 Capital Improvement Program The Village’s Capital Improvement Program (CIP) includes the planning and funding for the capital maintenance of the Village’s core infrastructure including roadways, potable water mains, sanitary and storm sewers along with other components. Annually the Village Board reviews and approves a five-year CIP to ensure these critical components of the Village’s public infrastructure are adequately maintained. As part of this annual review, the Village hosts various public workshops to ensure that the public has an open forum for input on the five-year plan. 2011 Accomplishments  Managed the implementation of a $12M 2011 Capital Improvement Program (CIP).  Continued implementation of the approved Flood Risk Reduction Program (storm water master plan) to bring short-term and long-term storm water improvements to the Village.  Continued implementation of the Bike & Sidewalk Master Plan including a contract award for the Centennial Trail extension and Willow Road sidewalk interconnect.  Coordinated with the Metropolitan Water Reclamation District of Greater Chicago (MWRD) on regional projects to benefit Glenview.  Closed-out the Glenview/Greenwood intersection project.  Commenced Phase II engineering design for the Chestnut/Waukegan intersection project tentatively scheduled for 2013 construction.  Completed the Village’s typical four to five year update of the Village’s roadway condition by IMS and will update the Board and public in early 2012.  Continued to provide resident outreach to ensure residents had ample means for monitoring a project’s completion and have direct input with departmental staff. Expenditure Analysis  Personnel increased slightly over the 2011 Projections as a result of updating the salary allocations.  Professional services were originally budgeted in the Capital Projects cost category for 2011 and were then transferred to contractual. The 2012 Budget provides for professional service expenditures under the Capital Projects cost category.  As a result of GASB 54, there are no Transfers Out for 2012. 224,133 1,635,931 1,036,140 15,131,243 2,800,185 284,371 - 1,056,419 14,907,697 - Personnel Contractual Other Charges Capital Projects Transfer Out 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 245 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - 222,021 222,021 224,133 284,371 Contractual 825,032 - 1,706,731 1,635,931 - Commodities - - - - - Other Charges - 1,054,080 1,054,080 1,036,140 1,056,419 Capital Outlay - - - - - Total Operating Expenditures 825,032 1,276,101 2,982,832 2,896,204 1,340,790 Other Expenditures Interfund Charges - - - - - Capital Projects 13,991,477 18,434,721 22,632,496 15,131,243 14,907,697 Special Service Areas - - - - - Depreciation 1,649,067 - - - - Transfer Out - 2,800,185 2,800,185 2,800,185 - Total Other Expenditures 15,640,543 21,234,906 25,432,681 17,931,428 14,907,697 Total Expenditures 16,465,575 22,511,007 28,415,513 20,827,632 16,248,487 Funding Sources Glenview Water Fund 2,140,452 2,623,640 2,967,711 2,879,907 2,981,892 Glenview Sanitary Fund 1,357,679 4,056,052 4,158,944 2,057,807 3,503,064 Wholesale Water Fund 62,816 220,000 220,000 220,000 225,000 North Maine Water & Sewer Fund 257,842 504,584 610,088 610,088 1,236,849 Capital Projects Fund 9,201,272 7,686,361 12,515,102 9,866,162 4,094,583 2006A Project Fund - 2,800,185 2,800,185 2,800,185 - Glen Capital Projects 2,084,863 3,050,185 3,564,483 814,483 2,627,500 Motor Fuel Tax Fund 1,360,651 1,570,000 1,579,000 1,579,000 1,579,600 Total Funding Sources 16,465,575 22,511,007 28,415,513 20,827,632 16,248,487 Personnel Budget by Position Full Time Positions Director - 0.15 0.15 0.15 0.15 Assistant Director - 0.15 - - - Administrative Coordinator - 0.15 0.15 0.15 0.15 Design Engineer - 0.28 0.28 0.28 0.28 Capital Project Division Manager - 0.15 0.15 0.15 0.15 Design Division Engineer - 0.28 - - - Village Engineer - 0.15 0.15 0.15 0.15 Project Manager - 0.28 0.28 0.28 0.28 Total Full Time - 1.59 1.16 1.16 1.16 Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents - 1.59 1.16 1.16 1.16 Capital Improvements Program Village of Glenview 2012 Annual Budget 246 Special Service Areas A Special Service Area (SSA) is a voluntary funding mechanism allowed by State Statute 35 ILCS 200/27 that provides for the installation of a public improvement by using a municipality's tax exempt borrowing authority to sell bonds to pay for the local public improvement. The bonds are repaid to the Village by the creation of a SSA, which specifies the properties that will be responsible to repay the borrowed funds to the Village plus interest, as a line item on their annual property tax bill. The interest rate is the best rate available as determined by the Village. The length (10, 15 or 20 year period) of bonded debt is determined by a majority vote of the homes in the affected area. The Village’s share (if any) of the project costs is deducted from the principal. The remaining costs are apportioned to each property based on the most current Cook County Equalized Assessed Valuation of the properties involved in the SSA. The project is engineered, competitively bid, and constructed under the supervision of the Village. The process is initiated by a petition, followed by development of conceptual plans and cost estimates which are provided to the affected properties. A formal ballot is conducted in which a 2/3 majority of the property owners must indicate approval for the process to continue. A failure of the ballot enacts a minimum 4 year moratorium for re-consideration of the Special Service Area improvement. 2011 Accomplishments  Filed thirteen special service areas with Cook County to be included on property tax bills. Expenditure Analysis  Property taxes for improvements made under the special service area status are recorded as revenue in this fund and are then transferred out to the Capital Projects Fund, where the expenditures for the work are recorded.  Other Charges are made up of bond and interest payments. 97,669 - 65,974 208,595 Other Charges Transfer Out 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 247 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities - - - - - Other Charges 130,610 97,669 97,669 97,669 65,974 Capital Outlay - - - - - Total Operating Expenditures 130,610 97,669 97,669 97,669 65,974 Other Expenditures Interfund Charges 28 - - - - Capital Projects - - - - - Special Service Areas - - - - - Transfer Out - - - - 208,595 Total Other Expenditures 28 - - - 208,595 Total Expenditures 130,639 97,669 97,669 97,669 274,569 Funding Sources Special Service Area Bond Fund 130,639 97,669 97,669 97,669 274,569 Total Funding Sources 130,639 97,669 97,669 97,669 274,569 Special Service Areas Village of Glenview 2012 Annual Budget 248 This page intentionally left blank. Village of Glenview 2012 Annual Budget 249 VILLAGE OF GLENVIEW DEPARTMENT SUMMARIES Village of Glenview 2012 Annual Budget 154 This page intentionally left blank. FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 40,782,213 41,891,285 41,730,133 42,010,431 41,561,285 Contractual 43,720,266 45,154,210 48,000,844 45,981,475 45,000,924 Commodities 4,616,369 4,252,284 4,298,645 4,252,041 4,449,878 Other Charges 21,055,833 24,102,738 23,868,617 32,633,905 23,754,226 Capital Outlay 2,952,372 3,887,303 3,683,485 3,177,460 2,239,591 Total Operating Expenditures 113,127,052 119,287,821 121,581,723 128,055,312 117,005,904 Other Expenditures Interfund Charges 4,611,805 4,415,440 5,022,956 4,784,570 5,479,396 Capital Projects 13,991,477 18,434,721 22,632,496 15,131,243 16,726,197 Depreciation 1,692,810 - - - - Transfer Out 17,799,049 18,759,297 19,172,997 18,055,814 8,460,571 Total Other Expenditures 38,095,141 41,609,458 46,828,448 37,971,627 30,666,164 Total Expenditures 151,222,193 160,897,279 168,410,171 166,026,939 147,672,068 Funding Sources Corporate Fund 52,244,866 52,541,180 54,022,840 52,772,922 54,061,070 Refuse and Recycling Fund 1,654,529 720,000 720,000 702,130 - Joint Dispatch Fund 2,379,022 2,524,082 2,564,531 2,468,005 - Police Special Fund 31,081 13,506 13,506 1,000 30,000 Foreign Fire Fund 55,456 60,000 60,000 106,852 113,360 Glen Redevelopment Fund 654,556 716,329 716,329 691,021 - Glen Caretaker Fund 1,364,893 1,006,764 1,056,764 1,065,260 - Glen Land Sales Fund 21,692 1,376,272 1,376,272 1,376,272 - 2009E Debt Service 734,588 661,938 661,938 661,938 - Special Tax Allocation Fund 29,891,612 31,405,890 31,405,890 40,386,946 32,397,139 Glenview Water Fund 9,607,466 10,408,290 10,788,637 10,019,126 11,478,704 Glenview Sanitary Fund 1,980,305 4,752,050 4,854,942 2,725,292 4,125,287 Wholesale Water Fund 1,650,866 2,074,274 2,074,274 2,206,387 2,227,985 Commuter Parking Fund 383,196 386,451 386,451 336,142 477,811 North Maine Water & Sewer Fund 7,050,143 7,564,476 7,669,980 6,753,736 8,454,977 Municipal Equipment Replacement Fund 2,169,074 1,668,368 1,668,368 1,686,797 1,714,065 Capital Equipment Replacement Fund 1,621,808 1,857,272 1,857,272 1,857,272 2,166,439 Insurance and Risk Fund 8,883,216 8,334,353 8,334,353 8,131,229 8,011,149 Facility Repair and Replacement Fund 1,176,514 2,580,000 2,580,000 2,380,000 1,873,500 Police Pension Fund 2,177,731 2,307,986 2,307,986 2,412,638 2,482,108 Firefighters' Pension Fund 3,907,811 3,950,457 3,950,457 4,246,050 4,415,901 Escrow Deposit Fund 53,072 50,000 50,000 50,000 50,000 Special Service Area Bond Fund 130,639 97,669 97,669 97,669 274,569 Capital Projects Fund 9,201,272 7,686,361 12,515,102 9,866,162 4,094,583 2006A Project Fund - 2,800,185 2,800,185 2,800,185 - Glen Capital Projects 2,084,863 3,050,185 3,564,483 814,483 2,627,500 Village Permanent Fund 6,805,722 6,774,141 6,774,141 5,873,625 3,047,395 Motor Fuel Tax Fund 1,360,651 1,570,000 1,579,000 1,579,000 1,579,600 Debt Service Fund 1,945,550 1,958,800 1,958,800 1,958,800 1,968,926 Total Funds Sources 151,222,193 160,897,279 168,410,171 166,026,940 147,672,068 Department Summary All Funds and Departments Village of Glenview 2012 Annual Budget 155 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Actual Original Revised Projected Budget Expenditures By Department Board of Trustees 305,008 657,699 632,699 321,549 330,969 General Government 47,512,436 49,024,801 50,153,330 57,960,436 42,583,898 Village Manager's Office 14,129,427 13,861,906 14,390,902 13,797,373 13,520,442 Administrative Services 5,272,336 7,186,480 7,019,572 6,950,319 6,633,835 Public Works 28,583,996 26,709,111 26,685,199 25,544,877 26,405,263 Police 14,137,859 14,459,325 14,143,425 14,114,182 14,617,947 Fire 17,485,244 17,709,493 17,703,637 18,055,366 18,547,991 Planning and Economic Development 2,607,598 1,532,705 1,482,320 1,264,112 900,596 Capital Projects 21,188,289 29,755,757 36,199,087 28,018,727 24,131,128 Total Expenditures 151,222,193 160,897,280 168,410,171 166,026,940 147,672,068 Full Time Positions by Department Board of Trustees - - - - - General Government - - - - - Village Manager's Office 25.00 24.00 21.00 21.00 21.00 Administrative Services 15.00 15.00 12.00 12.00 12.00 Public Works 56.00 54.00 51.00 51.00 51.00 Police 83.00 81.00 79.00 79.00 79.00 Fire 86.00 83.00 82.00 82.00 82.00 Planning and Economic Development 10.00 10.00 6.00 6.00 5.00 Capital Projects 20.00 20.00 18.00 18.00 19.00 Total Full Time Positions 295.00 287.00 269.00 269.00 269.00 Part Time Positions by Department Board of Trustees 1.00 1.00 1.00 1.00 1.00 General Government - - - - - Village Manager's Office 4.35 4.65 5.73 4.63 4.63 Administrative Services 1.00 1.00 1.00 1.00 1.00 Public Works 3.75 1.50 1.50 1.50 1.50 Police 7.00 7.00 8.30 8.30 8.30 Fire - - - - - Planning and Economic Development 1.50 1.50 1.00 1.00 1.60 Capital Projects 2.60 2.60 3.10 3.10 4.20 Total Part Time Positions 21.20 19.25 21.63 20.53 22.23 Total Full Time Equivalents 316.20 306.25 290.63 289.53 291.23 Department Summary Cont… Village of Glenview 2012 Annual Budget 156 Bo a r d o f T r u s t e e s Board of Trustees Special Appropriations Village of Glenview 2012 Annual Budget 157 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 10,444 63,979 38,979 37,200 39,050 Contractual 289,802 292,320 292,320 283,049 290,619 Commodities 2,112 900 900 400 400 Other Charges 2,650 500 500 900 900 Capital Outlay - 300,000 300,000 - - Total Operating Expenditures 305,008 657,699 632,699 321,549 330,969 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 305,008 657,699 632,699 321,549 330,969 Funding Sources Corporate Fund 305,008 657,699 632,699 321,549 330,969 Total Funding Sources 305,008 657,699 632,699 321,549 330,969 Personnel Budget by Division Full Time Positions Board of Trustees - - - - - Special Appropriations - - - - - Total Full Time - - - - - Part Time Positions Board of Trustees 1.00 1.00 1.00 1.00 1.00 Special Appropriations - - - - - Total Part Time 1.00 1.00 1.00 1.00 1.00 Total Full Time Equivalents 1.00 1.00 1.00 1.00 1.00 Division Board of Trustees 1.00 1.00 1.00 1.00 1.00 Special Appropriations - - - - - Total FTE's 1.00 1.00 1.00 1.00 1.00 Village Board of Trustees Department Summary Board of Trustees and Special Appropriations Village of Glenview 2012 Annual Budget 158 Board of Trustees The Village of Glenview operates a form of municipal government that includes a Village President and six Trustees all of which are elected at large. The President functions as the Chief Elected Officer of the Village; presides over all meetings of the Board of Trustees; supervises the conduct of the officers of the Village (except Trustees); and appoints members of the various Boards and Commissions with the consent of the Board of Trustees. Regular meetings of the Board of Trustees are normally held on the 1st and 3rd Tuesday of the month. The Board of Trustees is responsible for ensuring the Village, as an organization, has effective and responsive leadership to meet community and organizational needs. The elected representatives establish policies to provide for efficient operations of the municipal government. Accomplishments, initiatives, goals and performance measures are addressed on behalf of the President and Board of Trustees through the Village Manager. 2011 Accomplishments  Developed and approved Village wide goals.  Monitored Willow Road redesign project. Expenditure Analysis  There are no significant changes between the 2011 Projections and 2012 Budget.  The Contractual expenditures include a membership to the Northwest Municipal Conference, and funding for the Recording Secretary. 8,668 45,424 400 900 8,720 45,199 400 900 Personnel Contractual Commodities Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 159 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 9,689 9,980 9,980 8,668 8,720 Contractual 46,240 51,295 51,295 45,424 45,199 Commodities 1,136 900 900 400 400 Other Charges 2,650 500 500 900 900 Capital Outlay - - - - - Total Operating Expenditures 59,714 62,675 62,675 55,392 55,219 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 59,714 62,675 62,675 55,392 55,219 Funding Sources Corporate Fund 59,714 62,675 62,675 55,392 55,219 Total Funding Sources 59,714 62,675 62,675 55,392 55,219 Personnel Budget by Position Full Time Positions NA - - - - - Total Full Time - - - - - Part Time Positions Board President 0.40 0.40 0.40 0.40 0.40 Trustees 0.60 0.60 0.60 0.60 0.60 Total Part Time 1.00 1.00 1.00 1.00 1.00 Total Full Time Equivalents 1.00 1.00 1.00 1.00 1.00 Board of Trustees Village of Glenview 2012 Annual Budget 160 Special Appropriations On an annual basis, the Village Board considers funding for special projects or services provided by outside agencies that are valued by the Glenview community. These programs are usually temporary, with funds to be spent within a designated period of time. Special Appropriations also includes funding for overtime required for special events such as the Chamber of Commerce Holiday Parade, Annual Street Sale and the 4th of July Parade. There are two organizations that make annual requests to the Village Board for funding; Youth Services of Glenview and North Shore Senior Center. Youth Services is a non-profit agency located in the Village of Glenview. Youth Services provides service to young people and is “devoted to the mental health, character development and physical well-being of children and families in our communities.” The Village of Glenview contracts with North Shore Senior Center to have a Coordinator on sight Monday – Friday at various locations throughout the Village. The Senior Service Coordinator assists seniors in locating the services they need. Expenditure Analysis  The Youth Services appropriation in 2011 was $100K, the 2012 appropriation is $110K.  The Senior Services appropriation includes support for a Senior Services Coordinator, Angel Fund and housing grants. The 2011 appropriation was $137,525; the 2012 appropriation is $132,920.  Personnel expenditures include funding for Police, Fire and Public Works overtime to provide assistance at special events, including the 4th of July parade and Annual Street Sale. 28,532 237,625 30,330 245,420 Personnel Contractual 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 161 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 755 53,999 28,999 28,532 30,330 Contractual 243,562 241,025 241,025 237,625 245,420 Commodities 976 - - - - Other Charges - - - - - Capital Outlay - 300,000 300,000 - - Total Operating Expenditures 245,294 595,024 570,024 266,157 275,750 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 245,294 595,024 570,024 266,157 275,750 Funding Sources Corporate Fund 245,294 595,024 570,024 266,157 275,750 Total Funding Sources 245,294 595,024 570,024 266,157 275,750 Special Appropriations Village of Glenview 2012 Annual Budget 162 Ge n e r a l G o v e r m e n t General Government Tax Increment Financing Debt Funds Permanent Fund Escrow Deposits Village of Glenview 2012 Annual Budget 163 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - 369,324 745,364 798,855 315,145 Contractual 16,402,824 17,120,749 17,120,749 17,095,489 17,938,009 Commodities 38,478 41,950 37,086 41,950 93,150 Other Charges 15,877,956 17,723,467 17,535,820 26,429,318 16,882,072 Capital Outlay - - - - - Total Operating Expenditures 32,319,259 35,255,490 35,439,018 44,365,613 35,228,376 Other Expenditures Interfund Charges 254,120 5,684 5,684 3,379 5,117 Capital Projects - - - - - Transfer Out 14,939,057 13,763,627 14,708,627 13,591,444 7,350,405 Total Other Expenditures 15,193,177 13,769,311 14,714,311 13,594,823 7,355,522 Total Expenditures 47,512,436 49,024,801 50,153,330 57,960,436 42,583,898 Funding Sources Corporate Fund 8,060,201 6,797,760 7,931,289 7,652,854 6,648,980 Glen Land Sales Fund 21,692 1,376,272 1,376,272 1,376,272 - 2009E Debt Service Fund 734,588 661,938 661,938 661,938 - Special Tax Allocation Fund 29,891,612 31,405,890 31,400,890 40,386,946 30,868,597 Escrow Deposit Fund 53,072 50,000 50,000 50,000 50,000 Village Permanent Fund 6,805,722 6,774,141 6,774,141 5,873,625 3,047,395 Debt Service Fund 1,945,550 1,958,800 1,958,800 1,958,800 1,968,926 Total Funding Sources 47,512,436 49,024,801 50,153,330 57,960,436 42,583,898 General Government Department Summary General Government, Tax Increment Financing, Land Sales, 2009E Debt, Permanent Fund, CPBS 2004 Debt, and Escrow Deposit Village of Glenview 2012 Annual Budget 164 General Government The General Government Department was established in the 2011 Budget. General Government had previously been a division of the Administrative Services Department. The purpose of General Government is to account for general expenses such as transfers from the Corporate Fund, including transfers to the Joint Dispatch Fund (only 2010 and 2011), Capital Projects Fund and Debt Funds. The department also accounts for commodities used by all Village Hall staff, such as office supplies and postage. The 2012 General Government department summary includes functions that do not formally fall under a traditional operating department. These General Government functions include activities in the Corporate Fund, Tax Increment Financing, Land Sales, 2009E Debt Service, Permanent Fund, Corporate Purpose Bond Debt and Escrow Deposits. Expenditure Analysis (Corporate Fund Only)  Personnel expenditures include payments for the Voluntary Separation Program in the 2011 Projections. The 2012 Budget includes funding for the vacation and sick buyback programs.  Contractual expenditures include funding for economic development agreements and other professional services.  Transfers Out reduced between the 2011 Projection and 2012 Budget as a result of the Joint Dispatch Fund being rolled into the Corporate Fund per GASB 54. Since Joint Dispatch is a part of the Corporate Fund, there is no need for the transfer to the Joint Dispatch Fund. 798,855 1,387,502 41,950 59,914 3,000 5,361,633 315,145 1,659,841 93,150 107,301 5,117 4,468,426 Personnel Contractual Commodities OtherCharges InterfundCharges Transfer Out 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 165 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - 369,324 745,364 798,855 315,145 Contractual 1,489,651 1,387,502 1,387,502 1,387,502 1,659,841 Commodities 38,478 41,950 37,086 41,950 93,150 Other Charges - 365,000 177,353 59,914 107,301 Capital Outlay - - - - - Total Operating Expenditures 1,528,130 2,163,776 2,347,304 2,288,221 2,175,437 Other Expenditures Interfund Charges 232,402 5,684 5,684 3,000 5,117 Capital Projects - - - - - Transfer Out 6,299,670 4,628,300 5,578,300 5,361,633 4,468,426 Total Other Expenditures 6,532,071 4,633,984 5,583,984 5,364,633 4,473,543 Total Expenditures 8,060,201 6,797,760 7,931,289 7,652,854 6,648,980 Funding Sources Corporate Fund 8,060,201 6,797,760 7,931,289 7,652,854 6,648,980 Total Funding Sources 8,060,201 6,797,760 7,931,289 7,652,854 6,648,980 General Government - Corporate Fund Village of Glenview 2012 Annual Budget 166 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual 14,913,173 15,733,247 15,733,247 15,707,987 16,278,168 Commodities - - - - - Other Charges 11,713,790 13,757,338 13,757,338 22,768,275 14,317,050 Capital Outlay - - - - - Total Operating Expenditures 26,626,963 29,490,585 29,490,585 38,476,262 30,595,218 Other Expenditures Interfund Charges 27 - - 379 - Special Service Areas - - - - - Transfer Out 3,264,622 1,915,305 1,910,305 1,910,305 273,379 Total Other Expenditures 3,264,649 1,915,305 1,910,305 1,910,684 273,379 Total Expenditures 29,891,612 31,405,890 31,400,890 40,386,946 30,868,597 Funding Sources Special Tax Allocation Fund 29,891,612 31,405,890 31,400,890 40,386,946 30,868,597 Total Funding Sources 29,891,612 31,405,890 31,400,890 40,386,946 30,868,597 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures - - - - - Other Expenditures Interfund Charges 21,692 - - - - Capital Projects - - - - - Special Service Areas - Transfer Out - 1,376,272 1,376,272 1,376,272 - Total Other Expenditures 21,692 1,376,272 1,376,272 1,376,272 - Total Expenditures 21,692 1,376,272 1,376,272 1,376,272 - Funding Sources Glen Land Sales Fund 21,692 1,376,272 1,376,272 1,376,272 - Total Funding Sources 21,692 1,376,272 1,376,272 1,376,272 - General Government - Tax Increment Financing General Government - Land Sales Village of Glenview 2012 Annual Budget 167 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities - - - - - Other Charges 734,588 661,938 661,938 661,938 - Capital Outlay - - - - - Total Operating Expenditures 734,588 661,938 661,938 661,938 - Other Expenditures Interfund Charges - - - - - Capital Projects - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 734,588 661,938 661,938 661,938 - Funding Sources 2009E Debt Service 734,588 661,938 661,938 661,938 - Total Funding Sources 734,588 661,938 661,938 661,938 - FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities - - - - - Other Charges 1,484,028 980,391 980,391 980,391 488,795 Capital Outlay - - - - - Total Operating Expenditures 1,484,028 980,391 980,391 980,391 488,795 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Special Service Areas Transfer Out 5,321,694 5,793,750 5,793,750 4,893,234 2,558,600 Total Other Expenditures 5,321,694 5,793,750 5,793,750 4,893,234 2,558,600 Total Expenditures 6,805,722 6,774,141 6,774,141 5,873,625 3,047,395 Funding Sources Village Permanent Fund 6,805,722 6,774,141 6,774,141 5,873,625 3,047,395 Total Funding Sources 6,805,722 6,774,141 6,774,141 5,873,625 3,047,395 General Government - 2009E Debt Service General Government - Permanent Fund Village of Glenview 2012 Annual Budget 168 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities - - - - - Other Charges 1,945,550 1,958,800 1,958,800 1,958,800 1,968,926 Capital Outlay - - - - - Total Operating Expenditures 1,945,550 1,958,800 1,958,800 1,958,800 1,968,926 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 1,945,550 1,958,800 1,958,800 1,958,800 1,968,926 Funding Sources Debt Service Fund 1,945,550 1,958,800 1,958,800 1,958,800 1,968,926 Total Funding Sources 1,945,550 1,958,800 1,958,800 1,958,800 1,968,926 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures - - - - - Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Special Service Areas - - - - - Transfer Out 53,072 50,000 50,000 50,000 50,000 Total Other Expenditures 53,072 50,000 50,000 50,000 50,000 Total Expenditures 53,072 50,000 50,000 50,000 50,000 Funding Sources Escrow Deposit Fund 53,072 50,000 50,000 50,000 50,000 Total Funding Sources 53,072 50,000 50,000 50,000 50,000 General Government - CPBS '04 Debt General Government - Escrow Deposits Village of Glenview 2012 Annual Budget 169 This page intentionally left blank. Village of Glenview 2012 Annual Budget 170 Vi l l a g e M a n a g e r ' s O f f i c e Administration Human Resources Administration Employee Benefits Risk Management Communications Legal Services Joint Dispatch Village of Glenview 2012 Annual Budget 171 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 3,625,999 3,791,340 3,866,918 3,835,996 3,861,825 Contractual 9,585,192 8,813,904 9,262,252 8,694,636 8,415,409 Commodities 16,211 7,159 25,384 26,338 24,909 Other Charges 168,242 98,155 85,001 89,055 83,510 Capital Outlay 2,775 - - - - Total Operating Expenditures 13,398,419 12,710,558 13,239,554 12,646,025 12,385,652 Other Expenditures Interfund Charges 731,008 1,151,348 1,151,348 1,151,348 1,134,790 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 731,008 1,151,348 1,151,348 1,151,348 1,134,790 Total Expenditures 14,129,427 13,861,906 14,390,902 13,797,373 13,520,442 Funding Sources Corporate Fund 2,867,190 3,056,852 3,425,398 3,236,079 5,337,962 Joint Dispatch Fund 2,379,022 2,395,371 2,435,821 2,339,295 - Glen Redevelopment Fund - 10,000 55,000 24,632 - Special Tax Allocation Fund - - - - 45,000 Glenview Water Fund - 25,200 25,200 24,000 31,800 Glenview Sanitary Fund - 15,300 15,300 15,300 16,950 Wholesale Water Fund - 19,331 19,331 21,338 19,332 North Maine Water & Sewer Fund - 5,500 80,500 5,500 58,250 Insurance and Risk Fund 8,883,216 8,334,353 8,334,353 8,131,229 8,011,149 Total Funding Sources 14,129,427 13,861,906 14,390,902 13,797,373 13,520,442 Personnel Budget by Division Full Time Positions Administration 4.00 4.00 4.00 4.00 4.00 Communications 1.00 - - - - Human Resources Administration 2.00 2.10 1.40 1.40 1.40 Risk Management 1.00 0.90 0.60 0.60 0.60 Joint Dispatch 17.00 17.00 15.00 15.00 15.00 Total Full Time 25.00 24.00 21.00 21.00 21.00 Part Time Positions Administration 0.60 0.75 0.60 - - Communications 0.75 0.90 1.53 1.53 1.53 Human Resources Administration - - 0.42 0.42 0.42 Risk Management - - 0.18 0.18 0.18 Joint Dispatch 3.00 3.00 3.00 2.50 2.50 Total Part Time 4.35 4.65 5.73 4.63 4.63 Total Full Time Equivalents 29.35 28.65 26.73 25.63 25.63 Village Manager's Department Summary Administration, Communications, Human Resources, Legal Services, and Joint Dispatch Village of Glenview 2012 Annual Budget 172 Village Manager’s Office The Village Manager is the Chief Administrative Officer of the Village of Glenview and is responsible for implementing policies established by the Village Board. All departments are under the administrative authority of the Village Manager. The Village Manager’s Office oversees the day to day operations including: special events permitting, website management, Freedom of Information Act request processing, coordination and development of Village Board packets, and customer service for residents with questions regarding Village service issues. 2011 Accomplishments  Initiated several municipal partnering programs.  Updated the refuse and recycling contract to include some multi-family units.  Initiated a dialogue with Com Ed to address power issues throughout the community.  Continued work with developer for former Avon site.  Monitored Willow Road redesign project. Expenditure Analysis  Personnel decreased from 2011 projections due to one position, Special Projects Manager being eliminated; and the Community Relations Manager was moved to the Planning and Economic Development Department in 2012.  It is common for contractual expenditure projections to be higher than the next year budget. This results from budget transfers being made to fund special projects throughout the year. The 2012 budget includes funding for a state and federal lobbyist and professional service contracts. 908,462 221,826 9,000 651,588 112,051 6,350 Personnel Contractual Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 173 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 721,331 827,145 859,461 908,462 651,588 Contractual 183,233 130,906 299,349 221,826 112,051 Commodities 250 - 1,334 - - Other Charges 9,840 9,000 5,875 9,000 6,350 Capital Outlay Total Operating Expenditures 914,654 967,051 1,166,019 1,139,288 769,989 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 914,654 967,051 1,166,019 1,139,288 769,989 Funding Sources Corporate Fund 914,654 923,720 1,122,688 1,093,950 726,658 Glenview Water Fund - 12,000 12,000 12,000 12,000 Glenview Sanitary Fund - 12,000 12,000 12,000 12,000 Wholesale Water Fund - 19,331 19,331 21,338 19,332 Total Funding Sources 914,654 967,051 1,166,019 1,139,288 769,989 Full Time Positions Village Manager 1.00 1.00 1.00 1.00 1.00 Deputy Village Manager 1.00 1.00 1.00 1.00 1.00 Management Analyst 1.00 1.00 1.00 1.00 1.00 Executive Assistant 1.00 1.00 1.00 1.00 1.00 Total Full Time 4.00 4.00 4.00 4.00 4.00 Part Time Positions Community Relations Manager 0.60 0.75 0.60 - - Total Part Time 0.60 0.75 0.60 - - Total Full Time Equivalents 4.60 4.75 4.60 4.00 4.00 Village Manager's Office Village of Glenview 2012 Annual Budget 174 Communications The Communications Division is responsible for managing press releases, the Village Newsletter and Glenview TV (GVTV). The Village Newsletter is mailed to all residents on a quarterly basis and highlights community events, capital projects, service delivery options and other news. Glenview TV staff and volunteers produce an average of ten hours of original programming every week, including four live Village meetings a month. Glenview TV also provides coverage of special events such as Summer Concerts, Fourth of July Parade and the annual summer festivals. The volunteers of GVTV dedicate over 4,000 hours of their time annually. 2011 Accomplishments  Updated the Village website home page by adding news highlights, announcements, event calendar and easy access to the Resolution Center (see page 199).  Updated the Village Newsletter with a new look and feel.  Coordinated a street naming ceremony for the late Jim Smirles, a former Village President.  Publicized and assisted in the coordination of a public ceremony to mark the 10th anniversary of the Sept. 11, 2001 terrorist attacks, which was attended by approximately 2,000 people.  GVTV produced a documentary on the 100th anniversary of the Glenview Fire Department. Expenditure Analysis  Personnel expenditures increased from the 2011 Projections due to the Communications Manager position being vacant for several months in 2011.  Contractual services decreased from 2011 Projections to 2012 Budget due to a short term special projects contract expiring. 120,343 143,458 2,410 1,100 133,718 104,758 2,410 600 Personnel Contractual Commodities Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 175 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 190,753 47,947 47,947 120,343 133,718 Contractual 137,397 213,458 272,958 143,458 104,758 Commodities 1,248 2,410 2,410 2,410 2,410 Other Charges 199 - - 1,100 600 Capital Outlay - - - - - Total Operating Expenditures 329,597 263,815 323,315 267,311 241,486 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 329,597 263,815 323,315 267,311 241,486 Funding Sources Corporate Fund 329,597 263,815 323,315 267,311 241,486 Total Funding Sources 329,597 263,815 323,315 267,311 241,486 Full Time Positions Public Information Director 1.00 - - - - Total Full Time 1.00 - - - - Part Time Positions Communications Manager - - 0.625 0.625 0.625 Cable TV Technician 0.75 0.90 0.90 0.90 0.90 Total Part Time 0.75 0.90 1.53 1.53 1.53 Total Full Time Equivalents 1.75 0.90 1.53 1.53 1.53 Communications Village of Glenview 2012 Annual Budget 176 Human Resources Administration The Human Resources Division includes two subdivisions; Employee Benefits and Risk Management. The administrative arm of the division is responsible for coordinating personnel related activities. Areas of responsibility include employee recruitment and retention, implementation and interpretation of personnel policies, maintenance of personnel records, and labor contract administration and negotiations. 2011 Accomplishments  Conducted a comprehensive market salary survey for all non-union positions in order to evaluate market competitiveness.  Participated in negotiations with Fire, Police, and Joint Dispatch that led to multi-year extensions of the collective bargaining agreements.  Coordinated a comprehensive evaluation of the Village’s health insurance plan and funding mechanism to ensure long-term cost competiveness to the Village and its employees. Expenditure Analysis  Contractual expenditures increased between the 2011 Projection and 2012 Budget due to anticipated recruitments and hiring’s for Police Department. This includes background checks, written exams, and other evaluations.  The Interfund Charges are internal service charges for the Insurance and Risk Fund. These charges represent the entire Corporate Fund portion for general liability, workers compensation premiums and claims, and Risk Management operating expenditures. These charges decreased as a result of adjusting the reserve liability to the minimum as determined actuarially. A $500K subsidy, using Insurance and Risk fund balance, in 2011 minimized the impact of the liability adjustment. 219,002 19,649 53,000 1,151,348 237,143 47,504 47,000 1,068,762 Personnel Contractual Other Charges Interfund Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 177 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 275,578 276,551 269,813 219,002 237,143 Contractual 58,284 19,649 50,601 19,649 47,504 Commodities - - - - - Other Charges 52,686 53,000 45,171 53,000 47,000 Capital Outlay - - - - - Total Operating Expenditures 386,548 349,200 365,586 291,651 331,647 Other Expenditures Interfund Charges 692,668 1,151,348 1,151,348 1,151,348 1,068,762 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 692,668 1,151,348 1,151,348 1,151,348 1,068,762 Total Expenditures 1,079,216 1,500,548 1,516,934 1,442,999 1,400,408 Funding Sources Corporate Fund 1,079,216 1,500,548 1,516,934 1,442,999 1,400,408 Total Funding Sources 1,079,216 1,500,548 1,516,934 1,442,999 1,400,408 Full Time Positions Human Resources Director 1.00 0.70 0.70 0.70 0.70 Human Resources Asst. Director - 0.70 0.70 0.70 0.70 Benefits Administrator 1.00 0.70 - - - Total Full Time 2.00 2.10 1.40 1.40 1.40 Part Time Positions Human Resources Assistant - - 0.42 0.42 0.42 Total Part Time - - 0.42 0.42 0.42 Total Full Time Equivalents 2.00 2.10 1.82 1.82 1.82 Human Resource Administration Village of Glenview 2012 Annual Budget 178 Human Resources Employee Benefits Employee Benefits is a subdivision of Human Resources. This subdivision is responsible for managing costs related to the personnel benefits provided by the village. Such benefits include health, dental and life insurance, and the dental reimbursement and flex spending programs. Employee Benefits also administers the Wellness Program for employees. 2011 Accomplishments  Instituted an optional Dental PPO network for the dental reimbursement benefit program that allows both the Village and employees to take advantage of greater in-network discount pricing. Expenditure Analysis  Personnel increased slightly due to the Insurance Opt Out program.  The Contractual expenditures increased due to an increase in health insurance premiums. Health insurance premiums are budgeted at $6,192,580 in 2012 and are expected to increase approximately 10% on an annual basis.  Contractual expenditures also include claim administration for the dental reimbursement program, flex spending and employee assistance. 258,369 6,063,470 263,565 6,230,460 Personnel Contractual 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 179 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 27,113 259,059 259,059 258,369 263,565 Contractual 7,143,039 6,120,566 6,120,566 6,063,470 6,230,460 Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures 7,170,152 6,379,625 6,379,625 6,321,839 6,494,025 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 7,170,152 6,379,625 6,379,625 6,321,839 6,494,025 Funding Sources Insurance and Risk Fund 7,170,152 6,379,625 6,379,625 6,321,839 6,494,025 Total Funding Sources 7,170,152 6,379,625 6,379,625 6,321,839 6,494,025 Human Resources Employee Benefits Village of Glenview 2012 Annual Budget 180 Human Resources Risk Management Risk Management is a subdivision of Human Resources. This subdivision is responsible for managing costs related to insurance liabilities. Such costs include insurance premiums, worker’s compensation and general liability claims paid, claim liability and third party administrator services. A portion of the three Human Resources staff are charged to this subdivision, as they all work on risk management activities. 2011 Accomplishments  Partnered with Administrative Services in reviewing the claim data to make the recommendation to adjust the confidence level used to calculate the actuarially determined reserve liability and estimated claims. Expenditure Analysis  Personnel expenditures increased due to the budgeting of worker’s compensation salaries in the Insurance and Risk Fund.  Contractual expenditures include insurance premiums and claim expenses. These expenditures decreased between 2011 Projection and 2012 Budget as a result of adjusting the reserve liability to the minimum as determined actuarially.  Other Charges include funding for a village-wide safety program. 173,144 1,477,768 7,000 300,485 1,074,639 2,000 Personnel Contractual Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 181 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 197,919 143,091 193,091 173,144 300,485 Contractual 1,423,423 1,796,637 1,642,037 1,477,768 1,074,639 Commodities - - - - - Other Charges 91,721 15,000 15,000 7,000 2,000 Capital Outlay - - - - - Total Operating Expenditures 1,713,064 1,954,728 1,850,128 1,657,912 1,377,124 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 1,713,064 1,954,728 1,850,128 1,657,912 1,377,124 Funding Sources Insurance and Risk Fund 1,713,064 1,954,728 1,850,128 1,657,912 1,377,124 Total Funding Sources 1,713,064 1,954,728 1,850,128 1,657,912 1,377,124 Full Time Positions Human Resources Director - 0.30 0.30 0.30 0.30 Human Resources Asst. Director 1.00 0.30 0.30 0.30 0.30 Benefits Administrator - 0.30 - - - Total Full Time 1.00 0.90 0.60 0.60 0.60 Part Time Positions Human Resources Assistant - - 0.18 0.18 0.18 Total Part Time - - 0.18 0.18 0.18 Total Full Time Equivalents 1.00 0.90 0.78 0.78 0.78 Human Resources Risk Management Village of Glenview 2012 Annual Budget 182 Legal Services The Village of Glenview hires outside legal firms to represent the Village. The outside agencies are subject matter experts, readily available for use by the Village, and an efficient and effective use of the taxpayer’s dollars. The main areas of concentration are labor union negotiations, labor matters, prosecution and general counsel. In 2011 the Village instituted an Administrative Adjudication Program. This program is expedient, independent and impartial adjudication of municipal ordinance violations that were previously heard only in the Cook County Circuit Court. 2011 Accomplishments  Implemented Administrative Adjudication Program. Expenditure Analysis  Personnel expenditures increased slightly due to the budgeting of Police overtime for the Administrative Adjudication Program.  Contractual expenditures increased slightly due to routine contractual increases, pending litigation, and a contract for the adjudication judge. - 648,729 2,260 747,010 Personnel Contractual 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 183 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - 2,260 Contractual 543,723 420,768 739,061 648,729 747,010 Commodities Other Charges Capital Outlay Total Operating Expenditures 543,723 420,768 739,061 648,729 749,270 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 543,723 420,768 739,061 648,729 749,270 Funding Sources Corporate Fund 543,723 368,768 462,461 431,819 481,270 Joint Dispatch Fund - 20,000 20,000 20,000 - Glen Redevelopment Fund - 10,000 55,000 24,632 - Special Tax Allocation Fund - - - - 45,000 Glenview Water Fund - 13,200 13,200 12,000 19,800 Glenview Sanitary Fund - 3,300 3,300 3,300 4,950 North Maine Water & Sewer Fund - 5,500 80,500 5,500 58,250 Insurance and Risk Fund - - 104,600 151,478 140,000 Total Funding Sources 543,723 420,768 739,061 648,729 749,270 Legal Services Village of Glenview 2012 Annual Budget 184 Joint Dispatch The Village of Glenview provides emergency and non-emergency dispatch services. In 2009, the Village began contracting its services to the Grayslake Police Department and then expanded services in 2010 to also include the Village of Hainesville. The Joint Dispatch Division also manages police records, known as Public Safety Support Services (although this budget is included with the Police Department, it is managed by Joint Dispatch). In 2011, Public Safety Support Services (PSSS) expanded the services offered at the Police Station to include cash receipts for certain transactions and commuter parking permits. 2011 Accomplishments  Negotiated a two year contract with Telecommunicators, including a two tier pay structure.  Merged the Village of Grayslake onto Glenview’s New World software.  Provided outstanding dispatch services during two major extended weather events (February’s record snow fall and July’s flooding and extended power outages).  Completed training of two part-time Telecommunicators who were then hired as full time.  Created training manual documenting processes and procedures in records division.  Transitioned FOIA responsibilities from the Police Department to PSSS.  Commuter parking permits are now available to residents at the Police Department. Expenditure Analysis  Personnel expenditures increased between the 2011 Projections and 2012 Budget due to several Telecommunicator positions being vacant for several months in 2011.  Contractual expenditures decreased between the 2011 Projections and 2012 Budget due to a one time software purchase in 2011.  The Interfund Charges are for reserving funds to replace the Joint Dispatch consoles and phone system at a future date. 2,156,676 119,736 23,928 18,955 - 2,273,067 98,986 22,499 27,560 66,028 Personnel Contractual Commodities Other Charges Interfund Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 185 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 2,213,306 2,237,547 2,237,547 2,156,676 2,273,067 Contractual 96,093 111,920 137,679 119,736 98,986 Commodities 14,713 4,749 21,640 23,928 22,499 Other Charges 13,796 21,155 18,955 18,955 27,560 Capital Outlay 2,775 - - - - Total Operating Expenditures 2,340,682 2,375,371 2,415,821 2,319,295 2,422,112 Other Expenditures Interfund Charges 38,340 - - - 66,028 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 38,340 - - - 66,028 Total Expenditures 2,379,022 2,375,371 2,415,821 2,319,295 2,488,140 Funding Sources Corporate Fund - - - - 2,488,140 Joint Dispatch Fund 2,379,022 2,375,371 2,415,821 2,319,295 - Total Funding Sources 2,379,022 2,375,371 2,415,821 2,319,295 2,488,140 Full Time Positions Director 1.00 1.00 1.00 1.00 1.00 Team Lead 2.00 2.00 2.00 2.00 2.00 Telecommunicator 14.00 14.00 12.00 12.00 12.00 Total Full Time 17.00 17.00 15.00 15.00 15.00 Part Time Positions Telecommunicator 3.00 3.00 3.00 2.50 2.50 Total Part Time 3.00 3.00 3.00 2.50 2.50 Total Full Time Equivalents 20.00 20.00 18.00 17.50 17.50 Joint Dispatch Village of Glenview 2012 Annual Budget 186 Ad m i n i s t r a t i v e S e r v i c e s Administration Support Services GIS and CADD Information Technology Finance Capital Replacement Resolution Center Village of Glenview 2012 Annual Budget 187 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 1,136,739 1,610,515 1,378,978 1,399,594 1,372,821 Contractual 2,394,302 3,072,649 3,131,649 3,047,408 2,670,641 Commodities 202,314 341,716 341,716 341,716 347,963 Other Charges 26,159 45,450 51,078 45,450 44,115 Capital Outlay 1,512,822 1,656,012 1,656,012 1,656,012 1,934,806 Total Operating Expenditures 5,272,337 6,726,342 6,559,434 6,490,181 6,370,346 Other Expenditures Interfund Charges - 460,138 460,138 460,138 263,489 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - 460,138 460,138 460,138 263,489 Total Expenditures 5,272,337 7,186,480 7,019,572 6,950,319 6,633,835 Funding Sources Corporate Fund 3,649,699 4,158,510 3,977,601 4,043,052 3,606,372 Joint Dispatch Fund - 128,711 128,711 128,711 - Glen Redevelopment Fund - 75,658 89,658 75,658 - Glen Caretaker Fund - 13,756 13,756 13,756 - Special Tax Allocation Fund - - - - 67,038 Glenview Water Fund 634 581,406 581,406 515,135 488,086 Glenview Sanitary Fund - 14,955 14,955 14,955 11,403 Wholesale Water Fund - 5,025 5,025 5,025 9,184 Commuter Parking Fund - 2,875 2,875 1,910 - North Maine Water & Sewer Fund 196 341,435 341,435 287,967 285,313 Municipal Equipment Replacement Fund - 6,878 6,878 6,878 - Capital Equipment Replacement Fund 1,621,808 1,857,272 1,857,272 1,857,272 2,166,439 Total Funding Sources 5,272,337 7,186,480 7,019,572 6,950,319 6,633,835 Personnel Budget by Division Full Time Positions Administration 1.00 2.00 2.00 2.00 2.00 GIS and CADD 3.00 3.00 1.00 1.00 1.00 Finance 4.00 3.00 3.00 3.00 3.00 Resolution Center 7.00 7.00 6.00 6.00 6.00 Total Full Time 15.00 15.00 12.00 12.00 12.00 Part Time Positions Administration - - - - - GIS and CADD - - - - - Finance - - - - - Resolution Center 1.00 1.00 1.00 1.00 1.00 Total Part Time 1.00 1.00 1.00 1.00 1.00 Total Full Time Equivalents 16.00 16.00 13.00 13.00 13.00 Administrative Services Department Summary Administration, GIS and CADD, Information Technology, Finance, Capital Replacement, and Resolution Center Village of Glenview 2012 Annual Budget 188 Administrative Services - Administration The administrative arm of the Administrative Services Department includes two positions; Director and Deputy Director. This office oversees activities of the divisions and provides project management support. Expenditure Analysis  Personnel expenditures decreased due to the vacation and sick buyback programs, which are charged to the proper departments but are budgeted in General Government.  Contractual expenditures include dues and memberships, and printing.  Other Charges include funding for training. 315,277 2,089 2,400 304,709 2,075 3,400 Personnel Contractual Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 189 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 174,641 298,074 309,714 315,277 304,709 Contractual 34 2,089 2,089 2,089 2,075 Commodities - - - - - Other Charges - 2,400 2,400 2,400 3,400 Capital Outlay - - - - - Total Operating Expenditures 174,675 302,563 314,203 319,766 310,184 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 174,675 302,563 314,203 319,766 310,184 Funding Sources Corporate Fund 174,675 258,391 270,031 274,220 263,844 Glenview Water Fund - 29,449 29,449 30,365 30,894 North Maine Water & Sewer Fund - 14,723 14,723 15,181 15,446 Total Funding Sources 174,675 302,563 314,203 319,766 310,184 Personnel Budget by Position Full Time Director of Administrative Services 1.00 1.00 1.00 1.00 1.00 Deputy Director of Administrative Services - - 1.00 1.00 1.00 Assistant To Director - 1.00 - - - Total Full Time 1.00 2.00 2.00 2.00 2.00 Part Time NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 1.00 2.00 2.00 2.00 2.00 Administrative Services - Administration Village of Glenview 2012 Annual Budget 190 GIS and CADD The Village of Glenview is a member of the GIS Consortium which selects a vendor to provide GIS services to its members. The GIS program supports mandated municipal mapping, data maintenance, analysis, and public interactive search and map tools. The computer-aided design and drafting (CADD) is managed by village staff. 2011 Accomplishments  Developed a GIS road maintenance planning tool that integrated disparate data including pavement type, road age, and proximity to aging utility systems to quickly and accurately determine road resurfacing candidates.  Reviewed addresses for the revenue and payable audit project.  Updated Village infrastructure with installation date by annexation year, continued to digitize information from as-built documents, closed network gaps on gravity mains, and resolved missing structures on lateral lines.  Migrated the signal pre-emption inventory, street light maintenance and LED data into the GIS data model.  Enhanced the GIS data to include locations with conditional uses, variances, amendments, and special-use permits.  Supported ComEd public meetings by providing repetitive outage maps and locating the attending residents by address. Expenditure Analysis  Personnel expenditures decreased due to the elimination of two GIS and CADD Technician positions through the Voluntary Separation Program (VSP).  Contractual expenditures decreased between 2011 Projections and 2012 Budget due to updating of maps being included in 2011 and not 2012. 149,206 218,825 950 108,582 182,660 175 Personnel Contractual Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 191 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 230,386 295,239 168,482 149,206 108,582 Contractual 173,079 218,825 218,825 218,825 182,660 Commodities - - - - - Other Charges 250 950 950 950 175 Capital Outlay Total Operating Expenditures 403,715 515,014 388,257 368,981 291,417 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 403,715 515,014 388,257 368,981 291,417 Funding Sources Corporate Fund 403,715 449,149 322,393 325,138 260,981 Joint Dispatch Fund - 4,295 4,295 4,295 - Glen Redevelopment Fund - 5,905 5,905 5,905 - Glen Caretaker Fund - 1,074 1,074 1,074 - Special Tax Allocation Fund - - - - 5,933 Glenview Water Fund - 35,428 35,428 20,747 15,879 Glenview Sanitary Fund - 1,074 1,074 1,074 913 Commuter Parking Fund - 107 107 107 - North Maine Water & Sewer Fund - 17,446 17,446 10,105 7,711 Municipal Equipment Replacement Fund - 537 537 537 - Total Funding Sources 403,715 515,014 388,257 368,981 291,417 Personnel Budget by Position Full Time CADD Coordinator 1.00 1.00 1.00 1.00 1.00 GIS and CADD Technician 2.00 2.00 - - - Total Full Time 3.00 3.00 1.00 1.00 1.00 Part Time NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 3.00 3.00 1.00 1.00 1.00 GIS and CADD Village of Glenview 2012 Annual Budget 192 Information Technology The Information Technology support services are currently provided by an outside contractor. The contractor supports user administration, vendor contract and report creation for the Village New World public safety software application and the Village enterprise software application “MUNIS”. 2011 Accomplishments  Provided emergency response to relocate public communications and equipment to provide Village services during the power outages in June.  Developed an IT visioning process and created a 2012-2014 Technology Strategic Plan.  Deployed MUNIS modules for general work orders and facilities, implemented the fixed assets module and aligned the position control function with the budget module.  Standardized all facilities to a Voice-Over Internet Protocol by implementing a Village- wide Mitel VoIP solution.  Consolidated and migrated telecommunication lines and circuits to the telecommunications wholesale vendor Call One through the Suburban Purchasing Cooperative which gave the Village access to discounted rates.  Migrated Village website data to a content management system to enable staff to quickly provide electronic news updates and reports to residents. Expenditure Analysis  Contractual expenditures decreased due to a renegotiation of the information technology services contract and transitioning to telecommunications wholesale vendor Call One.  Interfund Charges include expenditures for future replacement of information technology equipment. These charges decreased due to the 2011 replacement of the phone system and excess fund balance in the Capital Equipment Replacement Fund. 1,879,360 140,456 35,150 460,138 1,466,123 116,330 32,790 263,489 Contractual Commodities Other Charges Interfund Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 193 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual 1,596,449 1,880,325 1,875,325 1,879,360 1,466,123 Commodities 93,328 140,456 140,456 140,456 116,330 Other Charges 21,405 35,150 35,150 35,150 32,790 Capital Outlay - - - - - Total Operating Expenditures 1,711,183 2,055,930 2,050,930 2,054,965 1,615,243 Other Expenditures Interfund Charges - 460,138 460,138 460,138 263,489 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - 460,138 460,138 460,138 263,489 Total Expenditures 1,711,183 2,516,068 2,511,068 2,515,103 1,878,732 Funding Sources Corporate Fund 1,711,183 2,156,388 2,151,388 2,156,388 1,699,855 Joint Dispatch Fund - 112,687 112,687 112,687 - Glen Redevelopment Fund - 53,626 53,626 53,626 - Glen Caretaker Fund - 9,751 9,751 9,751 - Special Tax Allocation Fund - - - - 37,902 Glenview Water Fund - 122,053 122,053 122,053 95,496 Glenview Sanitary Fund - 10,950 10,950 10,950 6,921 Wholesale Water Fund - 2,399 2,399 2,399 2,045 Commuter Parking Fund - 2,475 2,475 1,510 - North Maine Water & Sewer Fund - 40,866 40,866 40,866 36,513 Municipal Equipment Replacement Fund - 4,875 4,875 4,875 - Total Funding Sources 1,711,183 2,516,068 2,511,068 2,515,103 1,878,732 Information Technology Village of Glenview 2012 Annual Budget 194 Finance In April 2009, the Finance Division became a hybrid of village and outsourced contractual staff. The division is responsible for all financial reporting and accounting functions for the Village. Areas of responsibility include budget, audit, payroll, purchasing, debt management, accounting and financial reporting. Upon the closure of the fiscal year, the Finance Division is responsible for the coordination of the audit process and preparation of the Comprehensive Annual Financial Report (CAFR). The Finance Division also manages the budget process and develops priorities based on the goals of the Village Board. 2011 Accomplishments  Reaffirmed the Village’s Aaa Bond Rating by Moody’s Investor Services through the refunding of Tax Increment Finance District (TIF) General Obligation Bond, Series 2001.  Maintained status as a recipient of the Government Finance Officers Association (GFOA) Certificate of Achievement for Excellence in Financial Reporting for the Comprehensive Annual Financial Report (CAFR) for the fiscal year ended December 31, 2010.  Received the GFOA Distinguished Budget Presentation Award for the 2011 Annual Budget.  Deployed an electronic purchasing application Village-wide instituting budgetary control and approval.  Filed property tax levies for the remaining fifteen Special Service Area projects that were funded from Village sources.  Converted the Village and Library to a bi-weekly pay cycle.  Supported Board adoption of the FY 2012 Budget one month ahead of schedule Expenditure Analysis  Personnel expenditures support three full time employees.  Contractual expenditures include services for accounting, account receivable, accounts payable, financial reporting and other financial support. 300,841 713,104 6,950 330,658 785,752 7,750 Personnel Contractual Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 195 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 334,170 289,591 296,671 300,841 330,658 Contractual 624,739 737,380 801,380 713,104 785,752 Commodities - - - - - Other Charges 4,503 6,950 12,578 6,950 7,750 Capital Outlay - - - - - Total Operating Expenditures 963,413 1,033,921 1,110,629 1,020,895 1,124,160 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 963,413 1,033,921 1,110,629 1,020,895 1,124,160 Funding Sources Corporate Fund 963,353 844,286 906,995 919,301 1,020,620 Joint Dispatch Fund - 11,729 11,729 11,729 - Glen Redevelopment Fund - 16,127 30,127 16,127 - Glen Caretaker Fund - 2,932 2,932 2,932 - Special Tax Allocation Fund - - - - 23,203 Glenview Water Fund 40 91,114 91,114 45,121 49,422 Glenview Sanitary Fund - 2,932 2,932 2,932 3,570 Wholesale Water Fund - 2,626 2,626 2,626 7,139 Commuter Parking Fund - 293 293 293 - North Maine Water & Sewer Fund 20 60,416 60,416 18,367 20,206 Municipal Equipment Replacement Fund - 1,466 1,466 1,466 - Total Funding Sources 963,413 1,033,921 1,110,629 1,020,895 1,124,160 Personnel Budget by Position 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 Assistant To the Director 1.00 - - - - Senior Financial Manager 1.00 1.00 1.00 1.00 1.00 Total Full Time 4.00 3.00 3.00 3.00 3.00 Part Time NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 4.00 3.00 3.00 3.00 3.00 Finance Village of Glenview 2012 Annual Budget 196 Capital Replacement The Capital Equipment Replacement Fund (CERF) is an internal service fund that reserves funds for the future replacement of vehicles, equipment, and information technology. In addition to the management of CERF, staff analyzes the addition and reductions made to capital assets on an annual basis and capitalizes them appropriately as part of the audit process. 2011 Accomplishments  Created crystal report to extract data to calculate internal service charges.  Deployed asset management module. Expenditure Analysis  Commodity expenditures include replacement of information technology equipment such as work station components and copiers.  The 2012 Capital Outlay expenditures include six Police squad vehicles; five Public Works trucks and one Fire ladder truck. The estimated cost to replace the ladder truck is $1.2 Million. 201,260 1,656,012 231,633 1,934,806 Commodities Capital Outlay 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 197 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities 108,986 201,260 201,260 201,260 231,633 Other Charges - - - - - Capital Outlay 1,512,822 1,656,012 1,656,012 1,656,012 1,934,806 Total Operating Expenditures 1,621,808 1,857,272 1,857,272 1,857,272 2,166,439 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 1,621,808 1,857,272 1,857,272 1,857,272 2,166,439 Funding Sources Capital Equipment Replacement Fund 1,621,808 1,857,272 1,857,272 1,857,272 2,166,439 Total Funding Sources 1,621,808 1,857,272 1,857,272 1,857,272 2,166,439 Capital Replacement Village of Glenview 2012 Annual Budget 198 Resolution Center In 2009, the Board of Trustees adopted Administrative Goals, one of which included developing a more convenient and efficient way for citizens to contact the Village for questions and service requests. Staff reorganized administrative, public works, development and finance general service operations to centralize the call taking and response function into one “Resolution Center”. 2011 Accomplishments  Provided staffing to support extended public service hours during the winter and summer storms.  Supported the initiative to allow multi-family residential buildings to join the Village’s solid waste services program.  Provided staff support in the clerk position for administrative adjudication hearings.  Conducted an active promotion of the “one-stop” mission of the Village for payment services and general questions.  Expanded Village website on-line services to include application entry and payment for the annual and semi-annual commuter parking program. Expenditure Analysis  Personnel expenditures decreased slightly due to the reduction of one Customer Service Representative through the Voluntary Separation Program (VSP).  Contractual expenditures include utility billing services, postage for utility bills, and meter reading. 634,271 234,031 628,873 234,031 Personnel Contractual 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 199 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 397,542 727,611 604,111 634,271 628,873 Contractual - 234,031 234,031 234,031 234,031 Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures 397,542 961,642 838,142 868,302 862,904 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 397,542 961,642 838,142 868,302 862,904 Funding Sources Corporate Fund 396,773 450,296 326,796 368,004 361,072 Glenview Water Fund 594 303,362 303,362 296,850 296,395 North Maine Water & Sewer Fund 176 207,984 207,984 203,448 205,437 Total Funding Sources 397,542 961,642 838,142 868,302 862,904 Personnel Budget by Position Full Time Customer Service Supervisor 1.00 1.00 1.00 1.00 1.00 Customer Service Representative 6.00 6.00 5.00 5.00 5.00 Total Full Time 7.00 7.00 6.00 6.00 6.00 Part Time Customer Service Representative 1.00 1.00 1.00 1.00 1.00 Total Part Time 1.00 1.00 1.00 1.00 1.00 Total Full Time Equivalents 8.00 8.00 7.00 7.00 7.00 Resolution Center Village of Glenview 2012 Annual Budget 200 Pu b l i c W o r k s Administration Streets and Forestry Street Maintenance Forestry and Grounds Refuse and Recycling The Glen Maintenance Snow and Ice Removal Water and Sewer Pump Stations Water Distribution Water Meters Sanitary Sewer Fleet Services Village of Glenview 2012 Annual Budget 201 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 6,929,748 6,539,531 6,587,307 6,608,495 6,411,172 Contractual 12,574,920 14,118,394 14,555,503 13,439,518 13,797,705 Commodities 3,253,095 2,671,001 2,628,267 2,664,511 2,710,050 Other Charges 375,834 397,241 393,892 282,203 812,511 Capital Outlay 191,890 219,785 217,155 218,636 219,785 Total Operating Expenditures 23,325,488 23,945,952 24,382,124 23,213,364 23,951,223 Other Expenditures Interfund Charges 2,400,516 1,449,675 1,520,891 1,549,327 1,552,469 Capital Projects - - - - - Transfer Out 2,857,992 1,313,485 782,185 782,185 901,571 Total Other Expenditures 5,258,508 2,763,160 2,303,076 2,331,512 2,454,040 Total Expenditures 28,583,996 26,709,111 26,685,200 25,544,876 26,405,263 Funding Sources Corporate Fund 6,587,636 7,269,465 7,852,333 7,711,235 7,654,985 Refuse and Recycling Fund 1,654,529 720,000 720,000 702,130 - Glen Caretaker Fund 1,364,893 939,985 906,330 918,482 - Special Tax Allocation Fund - - - - 846,135 Glenview Water Fund 7,466,012 6,798,775 6,346,791 5,983,252 6,638,102 Glenview Sanitary Fund 622,452 625,719 598,959 574,368 530,346 Wholesale Water Fund 1,587,920 1,814,919 1,811,539 1,941,644 1,957,384 Commuter Parking Fund 339,452 281,543 265,543 219,401 250,737 North Maine Water & Sewer Fund 6,792,028 6,597,215 6,522,215 5,814,446 6,813,507 Municipal Equipment Replacement Fund 2,169,074 1,661,490 1,661,490 1,679,920 1,714,065 Total Funding Sources 28,583,996 26,709,111 26,685,200 25,544,876 26,405,263 Personnel Budget by Division Full Time Positions Administration 4.00 4.00 4.00 4.00 4.00 Streets and Forestry 28.73 27.55 26.37 26.37 24.22 Water and Sewer 19.27 18.45 17.63 17.63 19.78 Fleet Services 4.00 4.00 3.00 3.00 3.00 Total Full Time 56.00 54.00 51.00 51.00 51.00 Part Time Positions Administration 0.50 0.50 0.50 0.50 0.50 Streets and Forestry 1.63 0.50 0.50 0.50 0.50 Water and Sewer 1.12 - - - - Fleet Services 0.50 0.50 0.50 0.50 0.50 Total Part Time 3.75 1.50 1.50 1.50 1.50 Total Full Time Equivalents 59.75 55.50 52.50 52.50 52.50 Public Works Department Summary Administration, Streets and Forestry, Water and Sewer, and Fleet Services Village of Glenview 2012 Annual Budget 202 Public Works Administration The administrative division of Public Works is responsible for developing and implementing the departments training program, standard operating procedures, and safety committee. The division also supports the budget, procurement and financial reporting processes for the department. The 2012 Budget reflects a restructuring of the Public Works chart of accounts to improve reporting based on functional areas. Comparable reporting by functional area will be seen with the 2013 Budget. 2011 Accomplishments  Completed procurement process through the Municipal Partnering Committee for crack sealing, leak detection, hydrant painting services, emergency contractor assistance, snow removal services, and parkway tree provision and installation.  Managed the cleanup, and hauling of debris and chipping of trees that were down due to the wind storm in June 2011.  Revised department chart of accounts.  Completed first full cycle of comprehensive cross training between the Streets and Forestry and Water and Sewer Divisions.  Completed First-Aid, CPR and Blood Borne Pathogen training for staff.  Deployed the Munis Inventory, Work Order, and Fixed Asset modules.  Safety Committee reviewed 56 personal injury and property damage reports.  Participated in the North West Municipal Conference’s Electricity Reliability Committee. Expenditure Analysis  Personnel expenditures decreased due to the elimination of four positions.  Contractual, Commodities, and Capital Outlay expenditures decreased significantly due to department wide expenditures being reported in 2011 under Administration, and then reported by functional area in the 2012 Budget. 6,153,060 12,434,420 1,824,949 273,448 218,636 1,476,128 782,185 5,877,354 332,698 58,531 806,756 - 1,499,718 901,571 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 203 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 6,432,956 6,019,948 6,153,055 6,153,060 5,877,354 Contractual 11,753,787 13,221,515 13,477,163 12,434,420 332,698 Commodities 1,472,654 1,787,926 1,837,979 1,824,949 58,531 Other Charges 419,639 388,486 388,480 273,448 806,756 Capital Outlay 191,890 219,785 217,155 218,636 - Total Operating Expenditures 20,270,926 21,637,660 22,073,833 20,904,513 7,075,339 Other Expenditures Interfund Charges 2,331,475 1,376,476 1,447,692 1,476,128 1,499,718 Capital Projects - - - - - Transfer Out 2,157,992 1,313,485 782,185 782,185 901,571 Total Other Expenditures 4,489,467 2,689,961 2,229,877 2,258,313 2,401,289 Total Expenditures 24,760,393 24,327,621 24,303,709 23,162,827 9,476,628 Funding Sources Corporate Fund 6,587,636 7,269,465 7,852,333 7,711,235 4,148,950 Glen Caretaker Fund 1,364,893 939,985 906,330 918,482 - Glenview Water Fund 7,466,012 6,798,775 6,346,791 5,983,252 2,275,434 Glenview Sanitary Fund 622,452 625,719 598,959 574,368 452,981 Wholesale Water Fund 1,587,920 1,814,919 1,811,539 1,941,644 854,241 Commuter Parking Fund 339,452 281,543 265,543 219,401 16,962 North Maine Water & Sewer Fund 6,792,028 6,597,215 6,522,215 5,814,446 1,728,059 Total Funding Sources 24,760,393 24,327,620 24,303,709 23,162,827 9,476,628 Personnel Budget by Position Full Time Positions Director 1.00 1.00 1.00 1.00 1.00 Assistant To the Director 1.00 1.00 1.00 1.00 1.00 Administrative Coordinator 1.00 1.00 1.00 1.00 1.00 Senior Management Analyst 1.00 1.00 1.00 1.00 1.00 Total Full Time 4.00 4.00 4.00 4.00 4.00 Part Time Positions Administrative Secretary 0.50 0.50 0.50 0.50 0.50 Total Part Time 0.50 0.50 0.50 0.50 0.50 Total Full Time Equivalents 4.50 4.50 4.50 4.50 4.50 Public Works Administration Village of Glenview 2012 Annual Budget 204 Streets and Forestry Division The Streets and Forestry Division is responsible for pothole patching, street sign maintenance, street sweeping, snow plowing, street lighting maintenance, sidewalk repair and maintenance, parkway tree removals and plantings, Emerald Ash Borer (EAB) management, and brush pick up. The division responds directly to resident requests as well as manages a preventative maintenance schedule. 2011 Accomplishments  Hosted informational workshops regarding EAB; received $20K grant to replace trees removed due to EAB.  Coordinated the implementation of multi-family curbside pickup for refuse.  Managed plowing, salting and hauling operations related to the February 2011 blizzard.  Coordinated the reimbursement of $148,000 from FEMA for the February 2011 blizzard.  Coordinated the installation of 145 LED lights in five locations.  Implemented an outreach program for residents along the West Fork describing practices that can help stabilize stream banks and protect water quality. Expenditure Analysis  Personnel expenditures include only those for the management of The Glen natural areas and seasonal help.  Contractual and commodity expenditures for the 2011 Projections only include those for the Refuse and Recycling program; the 2012 Budget includes expenditures for all street and forestry activities.  Capital outlay expenditures include funding for the trimming of parkway trees and tree planting program. - 686,280 15,850 - 117,118 3,236,832 1,019,244 212,750 Personnel Contractual Commodities Capital Outlay 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 205 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - 117,118 Contractual 642,295 704,000 702,780 686,280 3,236,832 Commodities 1,012,234 16,000 17,220 15,850 1,019,244 Other Charges - - - - - Capital Outlay - - - - 212,750 Total Operating Expenditures 1,654,529 720,000 720,000 702,130 4,585,945 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 1,654,529 720,000 720,000 702,130 4,585,945 Funding Sources Corporate Fund - - - - 3,506,034 Refuse and Recycling Fund 1,654,529 720,000 720,000 702,130 - Special Tax Allocation Fund - - - - 846,135 Commuter Parking Fund - - - - 233,775 Total Funding Sources 1,654,529 720,000 720,000 702,130 4,585,945 Personnel Budget by Position Full Time Positions Superintendent 1.18 1.18 1.18 1.18 1.08 Natural Resource Manager 1.00 1.00 1.00 1.00 1.00 Supervisor 2.95 2.95 2.36 2.36 2.16 Maintenance Equipment Operator 23.60 22.42 21.83 21.83 19.98 Total Full Time 28.73 27.55 26.37 26.37 24.22 Part Time Positions Natural Resource Seasonals 0.50 0.50 0.50 0.50 0.50 Seasonals 1.13 - - - - Total Part Time 1.63 0.50 0.50 0.50 0.50 Total Full Time Equivalents 30.36 28.05 26.87 26.87 24.72 Streets and Forestry Division Street Maintenance, Forestry and Grounds, Refuse and Recycling, Snow and Ice Maintenance, and The Glen Maintenance Village of Glenview 2012 Annual Budget 206 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - 504,743 Commodities - - - - 516,850 Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures - - - - 1,021,593 Total Expenditures - - - - 1,021,593 Funding Sources Corporate Fund - - - - 938,593 Commuter Parking Fund - - - - 83,000 Total Funding Sources - - - - 1,021,593 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - 527,313 Commodities - - - - 31,745 Other Charges - - - - - Capital Outlay - - - - 212,750 Total Operating Expenditures - - - - 771,808 Total Expenditures - - - - 771,808 Funding Sources Corporate Fund - - - - 762,258 Commuter Parking Fund - - - - 9,550 Total Funding Sources - - - - 771,808 Street Maintenance Forestry and Grounds Village of Glenview 2012 Annual Budget 207 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual 642,295 704,000 702,780 686,280 704,000 Commodities 1,012,234 16,000 17,220 15,850 29,500 Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures 1,654,529 720,000 720,000 702,130 733,500 Total Expenditures 1,654,529 720,000 720,000 702,130 733,500 Funding Sources Corporate Fund - - - - 733,500 Refuse and Recycling Fund 1,654,529 720,000 720,000 702,130 - Total Funding Sources 1,654,529 720,000 720,000 702,130 733,500 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - 117,118 Contractual - - - - 453,138 Commodities - - - - 11,379 Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures - - - - 581,635 Total Expenditures - - - - 581,635 Funding Sources Special Tax Allocation Fund - - - - 581,635 Total Funding Sources - - - - 581,635 Refuse and Recycling The Glen Maintenance Village of Glenview 2012 Annual Budget 208 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - 1,047,638 Commodities - - - - 429,770 Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures - - - - 1,477,408 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures - - - - 1,477,408 Funding Sources Corporate Fund - - - - 1,071,683 Special Tax Allocation Fund - - - - 264,500 Commuter Parking Fund - - - - 141,225 Total Funding Sources - - - - 1,477,408 Snow and Ice Maintenance Village of Glenview 2012 Annual Budget 209 This page intentionally left blank. Village of Glenview 2012 Annual Budget 210 Water and Sewer Division The Water and Sewer Division maintains and manages the Village’s water supply and maintains water and sewer infrastructure. This includes the repair of water main breaks, hydrant flushing, meter installations and replacements, pump house management, and sewer cleaning. 2011 Accomplishments  Assisted the Village of Wilmette with the delivery of water while its stand pipe was down for painting.  Closed Executive Pump Station; replaced pump at Rugen Junior Pump Station.  Installed a 36 inch valve along West Lake Avenue. Expenditure Analysis  Contractual expenditures include $9.1 Million for the purchase of water from the Village of Wilmette and the Village of Niles. Other contractual expenditures include a water planning and supply study, engineering services, sod restorations, meter testing, valve replacements and hauling.  Commodity expenses include asphalt patch and concrete for water and sewer main breaks, limestone, and water supplies. - - - 9,910,326 711,264 7,035 Contractual Commodities Capital Outlay 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 211 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - 9,910,326 Commodities - - - - 711,264 Other Charges - - - - - Capital Outlay - - - - 7,035 Total Operating Expenditures - - - - 10,628,624 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures - - - - 10,628,624 Funding Sources Glenview Water Fund - - - - 4,362,668 Glenview Sanitary Fund - - - - 77,365 Wholesale Water Fund - - - - 1,103,143 North Maine Water & Sewer Fund - - - - 5,085,448 Total Funding Sources - - - - 10,628,624 Personnel Budget by Position Full Time Positions Superintendent 0.82 0.82 0.82 0.82 0.92 Supervisor 2.05 2.05 1.64 1.64 1.84 Maintenance Equipment Operator 16.40 15.58 15.17 15.17 17.02 Total Full Time 19.27 18.45 17.63 17.63 19.78 Part Time Positions Seasonal Workers 1.12 - Total Part Time 1.12 - - - - Total Full Time Equivalents 20.39 18.45 17.63 17.63 19.78 Water and Sewer Division Pump Stations, Water Distribution, Water Meters, and Sanitary Sewer Village of Glenview 2012 Annual Budget 212 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - 237,393 Commodities - - - - 57,760 Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures - - - - 295,153 Total Expenditures - - - - 295,153 Funding Sources Glenview Water Fund - - - - 208,266 Wholesale Water Fund - - - - 10,071 North Maine Water & Sewer Fund - - - - 76,816 Total Funding Sources - - - - 295,153 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - 403,680 Commodities - - - - 478,593 Other Charges - - - - - Capital Outlay - - - - 7,035 Total Operating Expenditures - - - - 889,308 Total Expenditures - - - - 889,308 Funding Sources Glenview Water Fund - - - - 632,638 North Maine Water & Sewer Fund - - - - 256,670 Total Funding Sources - - - - 889,308 Pump Stations Water Distribution Village of Glenview 2012 Annual Budget 213 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - 9,203,734 Commodities - - - - 143,750 Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures - - - - 9,347,484 Total Expenditures - - - - 9,347,484 Funding Sources Glenview Water Fund - - - - 3,521,765 Wholesale Water Fund - - - - 1,093,072 North Maine Water & Sewer Fund - - - - 4,732,647 Total Funding Sources - - - - 9,347,484 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - 65,519 Commodities - - - - 31,161 Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures - - - - 96,680 Total Expenditures - - - - 96,680 Funding Sources Glenview Sanitary Fund - - - - 77,365 North Maine Water & Sewer Fund - - - - 19,315 Total Funding Sources - - - - 96,680 Water Meters Sanitary Sewer System Village of Glenview 2012 Annual Budget 214 Fleet Services Division The Fleet Services Division is responsible for the development, implementation and management of a preventative maintenance schedule for all vehicles and equipment, as well as all other repairs that are needed. Proper preventative maintenance is necessary to ensure that all vehicles and equipment meet their full useful life expectancy. 2011 Accomplishments  Purchased six dump trucks for a total of $667,991 (switching to new brands for cab and chassis units as well as bodies).  Completed outsourcing agreements with local dealerships for servicing light-duty vehicles.  Staff member became Certified Automotive Fleet Manager (National Association of Fleet Administrators). Expenditure Analysis  Personnel expenditures decreased due to the elimination of one Mechanic position through the Voluntary Separation Program (VSP).  Commodities increased due to the projected increase of fuel. Fuel is expected to increase from $2.48/gallon on average to $3.21/gallon in 2012.  Interfund charges include expenditures for the reserving of funds for equipment replacement (e.g. vehicle lifts and the fuel system), and insurance liability and claims. 455,435 318,819 823,712 8,755 73,199 416,699 317,849 921,012 5,755 52,750 Personnel Contractual Commodities Other Charges InterfundCharges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 215 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 496,793 519,582 434,252 455,435 416,699 Contractual 178,839 192,879 375,559 318,819 317,849 Commodities 768,206 867,075 773,068 823,712 921,012 Other Charges (43,804) 8,755 5,412 8,755 5,755 Capital Outlay - - - - - Total Operating Expenditures 1,400,033 1,588,291 1,588,291 1,606,721 1,661,315 Other Expenditures Interfund Charges 69,041 73,199 73,199 73,199 52,750 Capital Projects - - - - - Transfer Out 700,000 - - - - Total Other Expenditures 769,041 73,199 73,199 73,199 52,750 Total Expenditures 2,169,074 1,661,490 1,661,490 1,679,920 1,714,065 Funding Sources Municipal Equipment Replacement Fund 2,169,074 1,661,490 1,661,490 1,679,920 1,714,065 Total Funding Sources 2,169,074 1,661,490 1,661,490 1,679,920 1,714,065 Personnel Budget by Position Full Time Positions Supervisor 1.00 1.00 1.00 1.00 1.00 Mechanic 3.00 3.00 2.00 2.00 2.00 Total Full Time 4.00 4.00 3.00 3.00 3.00 Part Time Positions Fleet Assistant 0.50 0.50 0.50 0.50 0.50 Total Part Time 0.50 0.50 0.50 0.50 0.50 Total Full Time Equivalents 4.50 4.50 3.50 3.50 3.50 Fleet Services Division Fleet Services Village of Glenview 2012 Annual Budget 216 Po l i c e Operations Police Pension Village of Glenview 2012 Annual Budget 217 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 11,388,747 11,729,716 11,427,317 11,478,911 11,971,348 Contractual 246,858 274,976 279,976 237,201 236,498 Commodities 130,412 135,462 126,962 133,230 132,330 Other Charges 1,847,857 1,788,924 1,778,924 1,788,924 1,835,365 Capital Outlay 68,371 13,506 13,506 1,000 30,000 Total Operating Expenditures 13,682,245 13,942,584 13,626,685 13,639,265 14,205,542 Other Expenditures Interfund Charges 455,614 516,741 516,741 474,917 412,405 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 455,614 516,741 516,741 474,917 412,405 Total Expenditures 14,137,859 14,459,325 14,143,425 14,114,182 14,617,947 Funding Sources Corporate Fund 11,929,046 12,137,833 11,821,933 11,700,544 12,105,839 Police Special Fund 31,081 13,506 13,506 1,000 30,000 Police Pension Fund 2,177,731 2,307,986 2,307,986 2,412,638 2,482,108 Total Funding Sources 14,137,859 14,459,325 14,143,425 14,114,182 14,617,947 Personnel Budget by Division Full Time Positions Police Services 83.00 81.00 79.00 79.00 79.00 Total Full Time 83.00 81.00 79.00 79.00 79.00 Part Time Positions Police Services 7.00 7.00 8.30 8.30 8.30 Total Part Time 7.00 7.00 8.30 8.30 8.30 Total Full Time Equivalents 90.00 88.00 87.30 87.30 87.30 Police Department Summary Police Operations and Pension Village of Glenview 2012 Annual Budget 218 Police Operating The Glenview Police Department provides quality law enforcement services to residents and businesses and provides them with a safe and secure environment that fosters a sense of security. The Police Department services include crime investigations, juvenile crime investigations, patrol operations, traffic and parking enforcement, and crime prevention education. 2011 Accomplishments  Completed a reorganization of the department, resulting in the elimination of one Deputy Chief position.  Entered into a Memorandum of Understanding to participate with Cook County E- Tickets.  Continued contract agreements with outside entities to lease the firearms range.  Selected test vendors and dates for recruitment of officers and promotion (sergeant) exams.  Integrated the Tactical Unit into patrol. Expenditure Analysis  Personnel expenditures increased between 2011 Projections and 2012 Budget due to several positions being vacant throughout 2011 and the rising costs of health insurance.  Other Charges include the Village’s contribution to Police pensions. These expenditures are transferred to the Police Pension Fund, where payments are made to beneficiaries.  Interfund Charges include the maintenance and repair of the department’s fleet and reserves for future vehicle replacement. 9,144,033 159,440 133,230 1,788,924 1,000 474,917 9,569,334 156,405 132,330 1,835,365 30,000 412,405 Personnel Contractual Commodities Other Charges Capital Outlay Interfund Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 219 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 9,288,246 9,537,266 9,234,867 9,144,033 9,569,334 Contractual 169,628 159,440 164,440 159,440 156,405 Commodities 130,412 135,462 126,962 133,230 132,330 Other Charges 1,847,857 1,788,924 1,778,924 1,788,924 1,835,365 Capital Outlay 68,371 13,506 13,506 1,000 30,000 Total Operating Expenditures 11,504,513 11,634,598 11,318,699 11,226,627 11,723,434 Other Expenditures Interfund Charges 455,614 516,741 516,741 474,917 412,405 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 455,614 516,741 516,741 474,917 412,405 Total Expenditures 11,960,128 12,151,339 11,835,439 11,701,544 12,135,839 Funding Sources Corporate Fund 11,929,046 12,137,833 11,821,933 11,700,544 12,105,839 Police Special Fund 31,081 13,506 13,506 1,000 30,000 Total Funding Sources 11,960,128 12,151,339 11,835,439 11,701,544 12,135,839 Personnel Budget by Position Full Time Positions Chief of Police 1.00 1.00 1.00 1.00 1.00 Deputy Chief of Police 2.00 2.00 1.00 1.00 1.00 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 12.00 12.00 12.00 Police Officer 56.00 56.00 54.00 54.00 54.00 Public Safety Assistant 3.00 1.00 - - - Safety Support Services Supervisor 1.00 1.00 1.00 1.00 1.00 Customer Service Coordinator - - 1.00 1.00 1.00 Project Manager 1.00 1.00 - - - Property/Evidence Officer 1.00 1.00 1.00 1.00 1.00 Public Service Officer 1.00 1.00 1.00 1.00 1.00 Animal Control Officer 1.00 1.00 1.00 1.00 1.00 Social Worker 1.00 1.00 1.00 1.00 1.00 Total Full Time 83.00 81.00 79.00 79.00 79.00 Part Time Positions Public Safety Assistant 0.50 0.50 - - - Customer Service Representatives 1.80 1.80 1.80 Crossing Guards 6.50 6.50 6.50 6.50 6.50 Total Part Time 7.00 7.00 8.30 8.30 8.30 Total Full Time Equivalents 90.00 88.00 87.30 87.30 87.30 Police Operating Village of Glenview 2012 Annual Budget 220 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 2,100,501 2,192,450 2,192,450 2,334,878 2,402,014 Contractual 77,231 115,536 115,536 77,761 80,093 Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures 2,177,731 2,307,986 2,307,986 2,412,638 2,482,108 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 2,177,731 2,307,986 2,307,986 2,412,638 2,482,108 Funding Sources Police Pension Fund 2,177,731 2,307,986 2,307,986 2,412,638 2,482,108 Total Funding Sources 2,177,731 2,307,986 2,307,986 2,412,638 2,482,108 Police Pension Village of Glenview 2012 Annual Budget 221 This page intentionally left blank. Village of Glenview 2012 Annual Budget 222 Fi r e Operations Pension Village of Glenview 2012 Annual Budget 223 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 13,725,159 13,649,044 13,623,050 13,949,102 14,069,696 Contractual 291,210 301,757 344,500 304,922 350,993 Commodities 266,949 212,056 209,450 283,813 333,385 Other Charges 2,582,687 2,826,457 2,806,457 2,803,473 2,910,540 Capital Outlay - - - - - Total Operating Expenditures 16,866,005 16,989,314 16,983,457 17,341,309 17,664,614 Other Expenditures Interfund Charges 619,239 720,179 720,179 714,057 883,377 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 619,239 720,179 720,179 714,057 883,377 Total Expenditures 17,485,244 17,709,493 17,703,637 18,055,366 18,547,991 Funding Sources Corporate Fund 13,521,977 13,699,036 13,693,180 13,702,464 14,018,729 Foreign Fire Fund 55,456 60,000 60,000 106,852 113,360 Firefighters' Pension Fund 3,907,811 3,950,457 3,950,457 4,246,050 4,415,901 Total Funding Sources 17,485,244 17,709,493 17,703,637 18,055,366 18,547,991 Personnel Budget by Division Full Time Positions Fire Services 86.00 83.00 82.00 82.00 82.00 Total Full Time 86.00 83.00 82.00 82.00 82.00 Part Time Positions Fire Services - - - - - Total Part Time - - - - - Total Full Time Equivalents 86.00 83.00 82.00 82.00 82.00 Fire Department Summary Fire Operating, Foreign Fire, and Pension Village of Glenview 2012 Annual Budget 224 Fire Operating The mission of the Fire Department is to provide high quality fire and emergency medical services to residents and businesses in a fiscally responsible manager. The Department has three functional areas: suppression/rescue, emergency medical services, and public education. The Fire Department provides protections services to the Village of Golf and areas of unincorporated Cook County, resulting in the protection of more than 65,000 people over a 21.5 square mile area. 2011 Accomplishments  Placed in service two (2) Pierce fire engines at Stations, one at Station 6 and one at Station7.  Promoted a Lieutenant to Captain; promoted two firefighters to Lieutenant; hired eight firefighters to fill vacancies.  Implemented an electronic ambulance patient care reporting system.  Completed the initial steps towards radio frequency narrow banding of fire department radios and dispatch base stations as required by FCC compliance mandate (January 1, 2013). Full compliance will be met in quarter three of 2012.  Completed an upgrade to over 50% of the apparatus with mobile data computers.  Negotiated a four-year labor contract with the Glenview Professional Firefighters Union, Local 4186.  Worked with Facilities and TRIA to develop a scope of work document for remodeling portions of Station 8.  Reduced overtime expenditures by reducing minimum staffing during non-peak hours. Expenditure Analysis  Personnel expenditures decreased slightly between 2011 Projections and 2012 Budget due to an increase in the employee health insurance contribution percentage.  Contractual expenditures increased due to the Fire Department budgeting for pre- employment items such as testing, physicals, etc.  Commodity expenditures include quartermaster, medical and equipment supplies  Other Charges include the Village’s contribution to Fire pensions. These expenditures are transferred to the Firefighters’ Pension Fund, where payments are made. 9,862,304 145,670 283,813 2,803,473 714,057 9,817,825 186,963 333,385 2,910,540 883,377 Personnel Contractual Commodities Other Charges InterfundCharges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 225 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 9,955,058 9,819,587 9,793,593 9,862,304 9,817,825 Contractual 153,500 180,757 223,500 145,670 186,963 Commodities 266,949 212,056 209,450 283,813 333,385 Other Charges 2,582,687 2,826,457 2,806,457 2,803,473 2,910,540 Capital Outlay - - - - - Total Operating Expenditures 12,958,194 13,038,857 13,033,000 13,095,259 13,248,712 Other Expenditures Interfund Charges 619,239 720,179 720,179 714,057 883,377 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 619,239 720,179 720,179 714,057 883,377 Total Expenditures 13,577,433 13,759,036 13,753,180 13,809,316 14,132,089 Funding Sources Corporate Fund 13,521,977 13,699,036 13,693,180 13,702,464 14,018,729 Foreign Fire Fund 55,456 60,000 60,000 106,852 113,360 Total Funds Sources 13,577,433 13,759,036 13,753,180 13,809,316 14,132,089 Personnel Budget by Position Full Time Positions Fire Chief 1.00 1.00 1.00 1.00 1.00 Deputy Fire Chief 1.00 1.00 1.00 1.00 1.00 Executive Assistant 1.00 1.00 1.00 1.00 1.00 Administrative Secretary 1.00 1.00 - - - Fire Battalion Chief 4.00 4.00 4.00 4.00 4.00 Fire Captain 3.00 3.00 3.00 3.00 3.00 Fire Lieutenant 12.00 12.00 12.00 12.00 12.00 Firefighter Paramedic 59.00 59.00 55.00 55.00 55.00 Firefighter 4.00 1.00 5.00 5.00 5.00 Total Full Time 86.00 83.00 82.00 82.00 82.00 Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 86.00 83.00 82.00 82.00 82.00 Fire Operating Village of Glenview 2012 Annual Budget 226 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 3,770,101 3,829,457 3,829,457 4,086,798 4,251,872 Contractual 137,711 121,000 121,000 159,252 164,030 Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures 3,907,811 3,950,457 3,950,457 4,246,050 4,415,901 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 3,907,811 3,950,457 3,950,457 4,246,050 4,415,901 Funding Sources Firefighters' Pension Fund 3,907,811 3,950,457 3,950,457 4,246,050 4,415,901 Total Funds Sources 3,907,811 3,950,457 3,950,457 4,246,050 4,415,901 Fire Pension Village of Glenview 2012 Annual Budget 227 This page intentionally left blank. Village of Glenview 2012 Annual Budget 228 Pl a n n i n g a n d E c o n o m i c De v e l o p m e n t Administration Planning Economic Development Village of Glenview 2012 Annual Budget 229 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 2,243,165 1,242,922 1,192,237 1,016,226 703,406 Contractual 280,787 236,323 242,023 203,667 151,680 Commodities 7,518 5,700 5,300 4,958 3,200 Other Charges 36,958 47,760 42,760 39,260 42,310 Capital Outlay - - - - - Total Operating Expenditures 2,568,428 1,532,705 1,482,320 1,264,112 900,596 Other Expenditures Interfund Charges 39,169 - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 39,169 - - - - Total Expenditures 2,607,598 1,532,705 1,482,320 1,264,112 900,596 Funding Sources Corporate Fund 2,607,598 1,532,705 1,482,320 1,264,112 900,596 Total Funding Sources 2,607,598 1,532,705 1,482,320 1,264,112 900,596 Personnel Budget by Division Full Time Positions Administration 5.00 5.00 4.00 4.00 3.00 Planning 5.00 5.00 2.00 2.00 2.00 Inspectional Services - - - - - Economic Development - - - - - Total Full Time 10.00 10.00 6.00 6.00 5.00 Part Time Positions Administration - - - - - Planning 1.50 1.50 1.00 1.00 1.00 Inspectional Services - - - - - Economic Development - - - - 0.60 Total Part Time 1.50 1.50 1.00 1.00 1.60 Total Full Time Equivalents 11.50 11.50 7.00 7.00 6.60 Planning and Economic Development Department Summary Administration, Planning, and Economic Development Village of Glenview 2012 Annual Budget 230 Planning and Economic Development - Administration The Administration division of the Planning and Economic Development Department includes three positions; Director, Administrative Coordinator and Administrative Assistant. This office oversees activities of the divisions and provides project management support. 2011 Accomplishments  Implemented Administrative Adjudication program.  Compiled first annual departmental report that provided performance and activity indicators. Expenditure Analysis  Personnel expenditures decreased due to the transfer of one Administrative Coordinator to the Capital Projects Department and the elimination of an Administrative Coordinator position through the Voluntary Separation Program (VSP).  Contractual expenditures decreased due to the movement of the consolidated contract from Administration to the Capital Projects Department. 516,430 163,977 4,958 7,500 302,035 3,820 3,200 7,500 Personnel Contractual Commodities Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 231 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 2,243,165 586,642 529,650 516,430 302,035 Contractual 280,787 195,378 201,078 163,977 3,820 Commodities 7,518 5,700 5,300 4,958 3,200 Other Charges 36,958 12,500 7,500 7,500 7,500 Capital Outlay - - - - - Total Operating Expenditures 2,568,428 800,220 743,528 692,865 316,555 Other Expenditures Interfund Charges 39,169 - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 39,169 - - - - Total Expenditures 2,607,598 800,220 743,528 692,865 316,555 Funding Sources Corporate Fund 2,607,598 800,220 743,528 692,865 316,555 Total Funding Sources 2,607,598 800,220 743,528 692,865 316,555 Personnel Budget by Position Full Time Positions Director 1.00 1.00 1.00 1.00 1.00 Administrative Coordinator 3.00 3.00 2.00 2.00 1.00 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 Total Full Time 5.00 5.00 4.00 4.00 3.00 Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 5.00 5.00 4.00 4.00 3.00 Planning and Economic Development - Administration Village of Glenview 2012 Annual Budget 232 Planning The Planning division assists with the review of proposed land uses and development projects to ensure compatibility with the Village’s Comprehensive Plan. Planning staff also assists in implementing major planning initiatives such as corridor & special area studies. The Planning division processes petitions for annexations, rezoning, site plan reviews, subdivisions, aesthetics, variations and conditional use permits. 2011 Accomplishments  Recommended adoption of several significant code updates including infill drainage, and TCSF requirements; recommended for appearance approval, ground sign design guidelines; and implemented administrative approval of electronic charging stations.  Continued to manage public review and regulatory processes, including Pulte homes, Glenbrook Hospital, Glenview Commons, Midwest Palliative Healing Garden, Chicago Lighthouse for the Blind, proposed Mr. Clean car wash, Pappas Construction and the Park District Administration Building.  Continued implementation of Waukegan Road corridor plan and Milwaukee Avenue corridor plan recommendations. Expenditure Analysis  Personnel expenditures decreased as a result of two positions being moved to the Capital Projects Department and one position being part of a reduction in force.  Contractual expenditures include funding for memberships as well as for the printing of documents, maps, fiscal impact studies and environmental reviews.  Other charges expenditures include funding for the various commissions and boards. 499,796 39,690 31,760 313,042 43,580 34,060 Personnel Contractual Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 233 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - 656,280 662,587 499,796 313,042 Contractual - 40,945 40,945 39,690 43,580 Commodities - - - - - Other Charges - 35,260 35,260 31,760 34,060 Capital Outlay - - - - - Total Operating Expenditures - 732,485 738,792 571,246 390,682 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures - 732,485 738,792 571,246 390,682 Funding Sources Corporate Fund - 732,485 738,792 571,246 390,682 Total Funding Sources - 732,485 738,792 571,246 390,682 Personnel Budget by Position Full Time Positions Senior Planner 1.00 1.00 1.00 1.00 1.00 Civil Engineer 1.00 1.00 - - - Director of Planning 1.00 1.00 1.00 1.00 1.00 Village Planner 1.00 1.00 - - - Senior Civil Engineer 1.00 1.00 - - - Total Full Time 5.00 5.00 2.00 2.00 2.00 Part Time Positions Intern 1.50 1.50 1.00 1.00 1.00 Total Part Time 1.50 1.50 1.00 1.00 1.00 Total Full Time Equivalents 6.50 6.50 3.00 3.00 3.00 Planning Village of Glenview 2012 Annual Budget 234 Economic Development The Economic Development Division is responsible for overseeing the community development, economic development and marketing functions of the Village. The division’s responsibilities include: assisting developers and business owners with the planned development and special use development process; working to recruit and retain businesses; and managing the implementation of a Village marketing campaign to attract private sector growth. This division was previously embedded within the Village Manager’s Office administrative budget. As a result of restructuring the 2012 Budget reflects economic development as a division within the Planning and Economic Development Department. 2011 Accomplishments  Negotiated Chestnut & Waukegan redevelopment agreement to facilitate the construction of improved four-way intersection.  Renovated commercial retail center, consistent with public safety and redevelopment planning goals identified in the Waukegan Road Corridor Plan.  Enhanced Chamber of Commerce liaison relationship through ex officio participation on Chamber Board of Directors, and support of cooperative programming. Expenditure Analysis  Personnel expenditures include a part time position, Economic Development Manager; this position was transferred from the Village Manager’s Office.  Contractual expenditures include an annual membership to the North Shore Convention and Visitor’s Bureau and economic development studies. These items were previously budgeted in the Village Manager’s Office administrative budget. - - - 88,329 104,280 750 Personnel Contractual Other Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 235 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - 88,329 Contractual - - - - 104,280 Commodities - - - - - Other Charges - - - - 750 Capital Outlay - - - - - Total Operating Expenditures - - - - 193,359 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures - - - - 193,359 Funding Sources Corporate Fund - - - - 193,359 Total Funding Sources - - - - 193,359 Personnel Budget by Position Full Time Positions NA - - - - - Total Full Time - - - - - Part Time Positions Economic Development Manager - - - - 0.60 Total Part Time - - - - 0.60 Total Full Time Equivalents - - - - 0.60 Economic Development Village of Glenview 2012 Annual Budget 236 Ca p i t a l P r o j e c t s a n d In s p e c t i o n a l S e r v i c e s Administration Facilities Capital Improvement Program Inspectional Services Special Service Areas Village of Glenview 2012 Annual Budget 237 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 1,722,210 2,894,914 2,869,982 2,886,051 2,816,823 Contractual 1,654,368 923,138 2,771,871 2,675,584 1,149,370 Commodities 699,279 836,340 923,582 755,126 804,491 Other Charges 137,491 1,174,784 1,174,184 1,155,322 1,142,903 Capital Outlay 1,176,514 1,698,000 1,496,812 1,301,812 55,000 Total Operating Expenditures 5,389,863 7,527,177 9,236,431 8,773,895 5,968,586 Other Expenditures Interfund Charges 112,138 111,675 647,975 431,404 1,227,750 Capital Projects 13,991,477 18,434,721 22,632,496 15,131,243 16,726,197 Depreciation 1,692,810 - - - - Transfer Out 2,000 3,682,185 3,682,185 3,682,185 208,595 Total Other Expenditures 15,798,425 22,228,581 26,962,655 19,244,832 18,162,542 Total Expenditures 21,188,289 29,755,757 36,199,087 28,018,727 24,131,128 Funding Sources Corporate Fund 2,716,511 3,231,319 3,206,087 3,141,034 3,456,638 Glen Redevelopment Fund 654,556 630,671 571,671 590,731 - Glen Caretaker Fund - 53,022 136,678 133,022 - Special Tax Allocation Fund - - 5,000 - 570,370 Glenview Water Fund 2,140,820 3,002,910 3,835,241 3,496,739 4,320,715 Glenview Sanitary Fund 1,357,853 4,096,076 4,225,728 2,120,669 3,566,588 Wholesale Water Fund 62,945 235,000 238,380 238,380 242,085 Commuter Parking Fund 43,744 102,033 118,033 114,830 227,074 North Maine Water & Sewer Fund 257,919 620,327 725,831 645,823 1,297,906 Facility Repair and Replacement Fund 1,176,514 2,580,000 2,580,000 2,380,000 1,873,500 Special Service Area Bond Fund 130,639 97,669 97,669 97,669 274,569 Capital Projects Fund 9,201,272 7,686,361 12,515,102 9,866,162 4,094,583 2006A Project Fund - 2,800,185 2,800,185 2,800,185 - Glen Capital Projects 2,084,863 3,050,185 3,564,483 814,483 2,627,500 Motor Fuel Tax Fund 1,360,651 1,570,000 1,579,000 1,579,000 1,579,600 Total Funding Sources 21,188,289 29,755,757 36,199,087 28,018,727 24,131,128 Personnel Budget by Division Full Time Positions Administration 8.00 6.41 5.84 5.84 5.84 Facilities 3.00 3.00 3.00 3.00 3.00 Inspectional Services 9.00 9.00 8.00 8.00 9.00 Capital Improvements - 1.59 1.16 1.16 1.16 Total Full Time 20.00 20.00 18.00 18.00 19.00 Part Time Positions Administration - - - - - Facilities 0.60 0.60 0.60 0.60 0.60 Inspectional Services 2.00 2.00 2.50 2.50 3.60 Capital Improvements - - - - - Total Part Time 2.60 2.60 3.10 3.10 4.20 Total Full Time Equivalents 22.60 22.60 21.10 21.10 23.20 Capital Projects and Inspectional Services Department Administration, Facilities, Capital Improvement Program, Inspectional Services, and Special Service Areas Village of Glenview 2012 Annual Budget 238 Capital Projects and Inspectional Services - Administration The Administration division of the Capital Projects and Inspectional Services Department supports the day to day operations. This division includes engineering staff who are responsible for developing and implementing plans for the Village’s infrastructure, including streets, and sidewalks. The personnel costs for some of the staff in the Administration division are directly charged to the Special Tax Allocation Fund per the Tax Increment Financing Retirement Plan. In addition, personnel costs are directly charged to the Capital Improvements Program division. Expenditure Analysis  Personnel expenditures decreased due to the elimination of the Assistant Director position as a result of promotions. The personnel allocation between the Corporate Fund and the Special Tax Allocation Fund is 70/30 and will remain as such until the retirement of the Tax Increment Financing District.  Contractual expenditures include funding for engineering services, financial advisors, traffic engineering, and printing and publishing.  Commodity expenditures include funding for office supplies, uniforms and other supplies.  Interfund Charges include funding for maintenance and repair of vehicles and reserving for their future replacement. These charges also include the insurance and risk liability for the Special Tax Allocation Fund. 1,072,521 147,269 17,915 9,677 39,388 940,880 158,160 18,483 9,800 65,012 Personnel Contractual Commodities Other Charges Interfund Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 239 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 1,303,499 1,042,702 991,039 1,072,521 940,880 Contractual 192,341 197,790 146,570 147,269 158,160 Commodities 8,805 18,315 17,915 17,915 18,483 Other Charges 4,503 10,400 10,400 9,677 9,800 Capital Outlay - - - - - Total Operating Expenditures 1,509,148 1,269,207 1,165,924 1,247,382 1,127,323 Other Expenditures Interfund Charges 102,311 51,466 51,466 39,388 65,012 Capital Projects - - - - - Transfer Out 2,000 - - - - Total Other Expenditures 104,311 51,466 51,466 39,388 65,012 Total Expenditures 1,613,460 1,320,673 1,217,389 1,286,770 1,192,335 Funding Sources Corporate Fund 958,904 690,002 645,718 696,039 759,585 Glen Redevelopment Fund 654,556 630,671 571,671 590,731 - Special Tax Allocation Fund - - - - 432,750 Total Funding Sources 1,613,460 1,320,673 1,217,389 1,286,770 1,192,335 Personnel Budget by Position Full Time Positions Director 1.00 0.85 0.85 0.85 0.85 Assistant Director 1.00 0.85 - - - Administrative Coordinator 1.00 0.85 0.85 0.85 0.85 Design Engineer 1.00 0.72 0.72 0.72 0.72 Capital Project Division Manager 1.00 0.85 0.85 0.85 0.85 Design Division Engineer 1.00 0.72 - - - Senior Civil Engineer - - 1.00 1.00 1.00 Village Engineer 1.00 0.85 0.85 0.85 0.85 Project Manager 1.00 0.72 0.72 0.72 0.72 Total Full Time 8.00 6.41 5.84 5.84 5.84 Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 8.00 6.41 5.84 5.84 5.84 Capital Projects and Inspectional Services - Administration Village of Glenview 2012 Annual Budget 240 Facilities Management The Village currently owns and maintains 31 facilities including 300,000 square feet of buildings and 640,000 square of parking decks. Beyond annual operating maintenance, these 31 facilities require capital maintenance and improvements to ensure that they meet and exceed their useful life and provide safe and clean environments for use by Village residents and staff. Annually, the Village Board reviews and approves a five-year facilities capital improvement plan (CIP) to ensure that Village facilities are properly maintained. Facility capital expenditures are considered to be significant and non-routine in regards to construction and on-going operating costs. 2011 Accomplishments  Initiated use of the MUNIS Work Order module for facilities items which will tie into the Village’s financial software and provide better management reports and metrics.  Completed the five-year update for the Village’s Facilities CIP.  Coordinated various roof repair and replacement projects as recommended by the Reserve Study including: the Village Hall Atrium, Laramie Water Pumping Station, Heatherfield Sanitary Lift Station, and the Public Works Phase II and III Buildings.  Coordinated various joint purchasing initiatives as part of the Municipal Partnering Initiative (MPI) and will continue these efforts in 2012 to attempt to identify economies of scale by jointly bidding various projects with area municipalities and other entities.  Implemented various other facilities maintenance contracts including village-wide masonry tuck-pointing, painting and other projects. Expenditure Analysis  The Facility Capital Improvements are projected in Capital Outlay for 2011 and are budgeted in Capital Projects in the 2012 budget.  Interfund charges increase in the 2012 Budget as a result of two large water projects that are funded by internal service charges from the Glenview Water Fund to the Facility Repair and Replacement Fund.  2011 Projections reflect a one-time transfer. There are no budgeted transfers out in 2012. 426,263 881,014 735,761 3,200 1,301,812 345,250 - 882,000 405,301 686,455 783,550 3,200 55,000 1,120,579 1,818,500 - 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 241 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel 418,712 409,005 423,469 426,263 405,301 Contractual 636,995 716,018 911,240 881,014 686,455 Commodities 690,474 816,050 903,692 735,761 783,550 Other Charges 2,377 3,200 3,200 3,200 3,200 Capital Outlay 1,176,514 1,698,000 1,496,812 1,301,812 55,000 Total Operating Expenditures 2,925,072 3,642,273 3,738,412 3,348,050 1,933,506 Other Expenditures Interfund Charges 9,799 8,440 544,740 345,250 1,120,579 Capital Projects - - - - 1,818,500 Depreciation 43,744 - - - - Transfer Out - 882,000 882,000 882,000 - Total Other Expenditures 53,543 890,440 1,426,740 1,227,250 2,939,079 Total Expenditures 2,978,615 4,532,713 5,165,152 4,575,300 4,872,585 Funding Sources Corporate Fund 1,757,607 1,247,622 1,257,006 1,213,640 1,153,901 Glen Caretaker Fund - 53,022 136,678 133,022 - Special Tax Allocation Fund - - 5,000 - 137,620 Glenview Water Fund 368 379,270 867,530 616,832 1,338,824 Glenview Sanitary Fund 174 40,024 66,784 62,862 63,524 Wholesale Water Fund 130 15,000 18,380 18,380 17,085 Commuter Parking Fund 43,744 102,033 118,033 114,830 227,074 North Maine Water & Sewer Fund 77 115,743 115,743 35,735 61,058 Facility Repair and Replacement Fund 1,176,514 2,580,000 2,580,000 2,380,000 1,873,500 Total Funding Sources 2,978,615 4,532,713 5,165,152 4,575,300 4,872,585 Personnel Budget by Position Full Time Positions Facilities Assistant 1.00 1.00 1.00 1.00 1.00 Facilities Manager 1.00 1.00 1.00 1.00 1.00 Lead Facilities Technician 1.00 1.00 1.00 1.00 1.00 Total Full Time 3.00 3.00 3.00 3.00 3.00 Part Time Positions Administrative Secretary 0.60 0.60 0.60 0.60 0.60 Total Part Time 0.60 0.60 0.60 0.60 0.60 Full Time Equivalents 3.60 3.60 3.60 3.60 3.60 Facilities Management Village of Glenview 2012 Annual Budget 242 Inspectional Services The Inspectional Services Division enforces Glenview’s building, health, fire, property maintenance and zoning codes. It reviews, approves, inspects, and issues permits for all construction throughout the Village. Inspectional Services staff also follows up on violations & complaints and performs all health inspections. 2011 Accomplishments  Implemented a food health inspectional scoring system for local restaurants as required by State Code.  Completed inspection efficiencies to improve the level of service for building and fire inspections.  Updated Municipal Code to reflect the 2011 National Electric Code.  Supported the implementation of Administrative Adjudication to effectively reduce compliance times for local issues of concern.  Instituted a preliminary site analysis process to allow residents the opportunity to have direct interaction with staff prior to permit issuance.  Researched various permit fast-tracking initiatives and moved forward with handout standardization in 2011 and plan to implement Same Day Reviews (SDRs) for various permits in 2012 continuing to ease the permit process and improve customer service. Expenditure Analysis  Personnel expenditures increased between the 2011 Projection and 2012 Budget as a result of one full-time Civil Engineer position and one part-time Inspector position being included for part of 2011 and all of 2012.  Contractual expenditures increased as a result of portions of the consolidated contract being moved from Planning and Economic Development Department Administration to Inspectional Services. 1,163,134 11,370 1,450 8,635 46,766 1,186,271 304,755 2,458 7,510 42,159 Personnel Contractual Commodities Other Charges Interfund Charges 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 243 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - 1,221,186 1,233,454 1,163,134 1,186,271 Contractual - 9,330 7,330 11,370 304,755 Commodities - 1,975 1,975 1,450 2,458 Other Charges - 9,435 8,835 8,635 7,510 Capital Outlay - - - - - Total Operating Expenditures - 1,241,926 1,251,594 1,184,589 1,500,994 Other Expenditures Interfund Charges - 51,769 51,769 46,766 42,159 Capital Projects - - - - - Special Service Areas - - - - - Transfer Out - - - - - Total Other Expenditures - 51,769 51,769 46,766 42,159 Total Expenditures - 1,293,695 1,303,363 1,231,355 1,543,153 Funding Sources Corporate Fund - 1,293,695 1,303,363 1,231,355 1,543,153 Total Funding Sources - 1,293,695 1,303,363 1,231,355 1,543,153 Personnel Budget by Position Full Time Positions Inspector 4.00 4.00 2.00 2.00 2.00 Administrative Coordinator - - - - 1.00 Sanitarian 2.00 2.00 2.00 2.00 2.00 Plan Review Manager 1.00 1.00 1.00 1.00 1.00 Civil Engineer - - 1.00 1.00 1.00 Inspectional Services Manager 1.00 1.00 1.00 1.00 1.00 Plan Examiner 1.00 1.00 1.00 1.00 1.00 Total Full Time 9.00 9.00 8.00 8.00 9.00 Part Time Positions Inspector 2.00 2.00 2.50 2.50 3.60 Total Part Time 2.00 2.00 2.50 2.50 3.60 Total Full Time Equivalents 11.00 11.00 10.50 10.50 12.60 Inspectional Services Village of Glenview 2012 Annual Budget 244 Capital Improvement Program The Village’s Capital Improvement Program (CIP) includes the planning and funding for the capital maintenance of the Village’s core infrastructure including roadways, potable water mains, sanitary and storm sewers along with other components. Annually the Village Board reviews and approves a five-year CIP to ensure these critical components of the Village’s public infrastructure are adequately maintained. As part of this annual review, the Village hosts various public workshops to ensure that the public has an open forum for input on the five-year plan. 2011 Accomplishments  Managed the implementation of a $12M 2011 Capital Improvement Program (CIP).  Continued implementation of the approved Flood Risk Reduction Program (storm water master plan) to bring short-term and long-term storm water improvements to the Village.  Continued implementation of the Bike & Sidewalk Master Plan including a contract award for the Centennial Trail extension and Willow Road sidewalk interconnect.  Coordinated with the Metropolitan Water Reclamation District of Greater Chicago (MWRD) on regional projects to benefit Glenview.  Closed-out the Glenview/Greenwood intersection project.  Commenced Phase II engineering design for the Chestnut/Waukegan intersection project tentatively scheduled for 2013 construction.  Completed the Village’s typical four to five year update of the Village’s roadway condition by IMS and will update the Board and public in early 2012.  Continued to provide resident outreach to ensure residents had ample means for monitoring a project’s completion and have direct input with departmental staff. Expenditure Analysis  Personnel increased slightly over the 2011 Projections as a result of updating the salary allocations.  Professional services were originally budgeted in the Capital Projects cost category for 2011 and were then transferred to contractual. The 2012 Budget provides for professional service expenditures under the Capital Projects cost category.  As a result of GASB 54, there are no Transfers Out for 2012. 224,133 1,635,931 1,036,140 15,131,243 2,800,185 284,371 - 1,056,419 14,907,697 - Personnel Contractual Other Charges Capital Projects Transfer Out 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 245 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - 222,021 222,021 224,133 284,371 Contractual 825,032 - 1,706,731 1,635,931 - Commodities - - - - - Other Charges - 1,054,080 1,054,080 1,036,140 1,056,419 Capital Outlay - - - - - Total Operating Expenditures 825,032 1,276,101 2,982,832 2,896,204 1,340,790 Other Expenditures Interfund Charges - - - - - Capital Projects 13,991,477 18,434,721 22,632,496 15,131,243 14,907,697 Special Service Areas - - - - - Depreciation 1,649,067 - - - - Transfer Out - 2,800,185 2,800,185 2,800,185 - Total Other Expenditures 15,640,543 21,234,906 25,432,681 17,931,428 14,907,697 Total Expenditures 16,465,575 22,511,007 28,415,513 20,827,632 16,248,487 Funding Sources Glenview Water Fund 2,140,452 2,623,640 2,967,711 2,879,907 2,981,892 Glenview Sanitary Fund 1,357,679 4,056,052 4,158,944 2,057,807 3,503,064 Wholesale Water Fund 62,816 220,000 220,000 220,000 225,000 North Maine Water & Sewer Fund 257,842 504,584 610,088 610,088 1,236,849 Capital Projects Fund 9,201,272 7,686,361 12,515,102 9,866,162 4,094,583 2006A Project Fund - 2,800,185 2,800,185 2,800,185 - Glen Capital Projects 2,084,863 3,050,185 3,564,483 814,483 2,627,500 Motor Fuel Tax Fund 1,360,651 1,570,000 1,579,000 1,579,000 1,579,600 Total Funding Sources 16,465,575 22,511,007 28,415,513 20,827,632 16,248,487 Personnel Budget by Position Full Time Positions Director - 0.15 0.15 0.15 0.15 Assistant Director - 0.15 - - - Administrative Coordinator - 0.15 0.15 0.15 0.15 Design Engineer - 0.28 0.28 0.28 0.28 Capital Project Division Manager - 0.15 0.15 0.15 0.15 Design Division Engineer - 0.28 - - - Village Engineer - 0.15 0.15 0.15 0.15 Project Manager - 0.28 0.28 0.28 0.28 Total Full Time - 1.59 1.16 1.16 1.16 Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents - 1.59 1.16 1.16 1.16 Capital Improvements Program Village of Glenview 2012 Annual Budget 246 Special Service Areas A Special Service Area (SSA) is a voluntary funding mechanism allowed by State Statute 35 ILCS 200/27 that provides for the installation of a public improvement by using a municipality's tax exempt borrowing authority to sell bonds to pay for the local public improvement. The bonds are repaid to the Village by the creation of a SSA, which specifies the properties that will be responsible to repay the borrowed funds to the Village plus interest, as a line item on their annual property tax bill. The interest rate is the best rate available as determined by the Village. The length (10, 15 or 20 year period) of bonded debt is determined by a majority vote of the homes in the affected area. The Village’s share (if any) of the project costs is deducted from the principal. The remaining costs are apportioned to each property based on the most current Cook County Equalized Assessed Valuation of the properties involved in the SSA. The project is engineered, competitively bid, and constructed under the supervision of the Village. The process is initiated by a petition, followed by development of conceptual plans and cost estimates which are provided to the affected properties. A formal ballot is conducted in which a 2/3 majority of the property owners must indicate approval for the process to continue. A failure of the ballot enacts a minimum 4 year moratorium for re-consideration of the Special Service Area improvement. 2011 Accomplishments  Filed thirteen special service areas with Cook County to be included on property tax bills. Expenditure Analysis  Property taxes for improvements made under the special service area status are recorded as revenue in this fund and are then transferred out to the Capital Projects Fund, where the expenditures for the work are recorded.  Other Charges are made up of bond and interest payments. 97,669 - 65,974 208,595 Other Charges Transfer Out 2011 Projection 2012 Budget Village of Glenview 2012 Annual Budget 247 FY 2010 FY 2011 FY 2011 FY 2011 FY 2012 Budgeted Expenditures Actual Original Revised Projected Budget Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities - - - - - Other Charges 130,610 97,669 97,669 97,669 65,974 Capital Outlay - - - - - Total Operating Expenditures 130,610 97,669 97,669 97,669 65,974 Other Expenditures Interfund Charges 28 - - - - Capital Projects - - - - - Special Service Areas - - - - - Transfer Out - - - - 208,595 Total Other Expenditures 28 - - - 208,595 Total Expenditures 130,639 97,669 97,669 97,669 274,569 Funding Sources Special Service Area Bond Fund 130,639 97,669 97,669 97,669 274,569 Total Funding Sources 130,639 97,669 97,669 97,669 274,569 Special Service Areas Village of Glenview 2012 Annual Budget 248 This page intentionally left blank. Village of Glenview 2012 Annual Budget 249