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Home My Public Portal About2015 Adopted Budget 2015 ADOPTED ANNUAL BUDGET TODD HILEMAN, VILLAGE MANAGER VILLAGE OF GLENVIEW Fiscal Year 2015 Adopted Annual Budget Presented to: Village Board of Trustees James R. Patterson Jr., President And Trustees: Scott R. Britton Paul Detlefs John Hinkamp Michael Jenny Deborah Karton Philip O’C. White Prepared and Presented by: Todd Hileman Village Manager Don Owen Deputy Village Manager Amy Ahner Administrative Services Director Joe Kenney Community Development Director Ralph Ensign 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 Edens 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 285 full-time employees in six municipal departments; Administrative Services, Community Development, Fire, Village Manager's Office, Police, and Public Works. Village of Glenview Adopted 2015 Budget 1 Village of Glenview Profile…………………………………………………………………………………..1 GFOA 2014 Award ………………………………………………………………………………………….5 Letter of Transmittal ………………………………………………………………………………………..7-9 Introduction and Overview How to Use This Document ……………………………………………………………………………...11-12 Village History …………………………………………………………………………………………..13-15 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 Plan and Performance Measures…………………………………………………………………….35 Administrative Goals……………………………………………………………………………………..36-38 Department Business Plans………………………………………………………………………………..41-51 Performance Measures………………………..……………………………………………………………53-57 Summary by Fund Village of Glenview Fund Structure …………………………………………………………………………59 Revenue Highlights ……………………………………………………………………………………….60-65 Expenditure Highlights ……………………………………………………………………………………66-70 All Funds Summary …………………………………………………………………………………………71 2015 Village Sources and Uses……………………………………………………………………………….72 2015 Fund Balance Statements……………………………………………………………………………73-76 Corporate Fund Corporate Fund Summary ………………………………………………………………………………..79-84 Special Revenue Funds Police Special Fund………………………………………………………………………………………….87 Foreign Fire Fund ……………………………………………………………………………………………88 Special Tax Allocation Fund (TIF)………………………………………………………………………..89-90 Waukegan/Golf TIF Fund………………………………………………………………………………….91-92 Table of Contents Village of Glenview Adopted 2015 Budget 2 Enterprise Funds Enterprise Funds Overview…………………………………………………………………………………95 Glenview Water and Sanitary Sewer Funds Overview………………………………………………………96 Glenview Water Fund………………………………...…………………………………………………….97-99 Glenview Sanitary Sewer Fund……………………………………...……………………………….100-102 Wholesale Water Fund………………………………………………………………………………..103-104 Commuter Parking Fund ……………………………………………………………………………….105-106 North Maine Water and Sewer Fund……………………………………………………………………107-110 Internal Service Funds Municipal Equipment Repair Fund …………………………………………………………………..113-114 Capital Equipment Replacement Fund ………………………………………………………………….115-116 Insurance and Risk Fund……………………………………………………………………………..117-118 Facility Repair and Replacement Fund ………………………………………………………………….119-120 Trust and Agency Funds Trust and Agency Fund Overview ……………………………………………………………………………123 Police Pension Fund………………………………………………………………………………………..124 Firefighters’ Pension Fund…………………………………………………………………………………..125 Escrow Deposit Fund………………………………………………………………………………………..126 Special Service Area Bond Fund…………………………………………………………………………..127 Capital Project Funds Capital Project Funds Overview……………………………………………………………………………..129 Capital Projects Fund………………………………………………………………………………………..130 Glen Capital Projects Fund…………………………………………………………………………………..131 Permanent Fund……………………………………………………………………………………………..132 Motor Fuel Tax Fund………………………………………………………………………………………..133 Debt Funds Corporate Purpose Bonds Fund……………………………………………………………………………..135 Budgets by Department Department Operating Overview…………………………………………………………………………...137 Department Operating Summary……………………………………………………………………..138-139 Village Board of Trustees……………………………………………………………………………….141-146 General Government…………………………………………………………………………………….147-154 Village Manager's Office Department………………………………………………………………..155-172 Administrative Services Department…………………………………………………………………..173-190 Public Works Department……………………………………………………………………………..191-208 Police Department………………………………………………………………………………………209-213 Fire Department………………………………………………………………………………………..215-223 Planning and Economic Development Department…………………………………………………..225-229 Community Development Department………………………………………………………………….231-246 Village of Glenview Adopted 2015 Budget 3 Capital Spending and Debt Management Capital Spending…………………………………………………………………………………………249-262 Debt Management………………………………………………………………………………………263-282 Component Unit Village of Glenview Public Library…………………………………………………………………..285-290 Supplementary 2015 Budget Resolution………………………………………………………………………………….293-294 2015 Tax Levy………………………………………………………………………………………..297-300 Budget by Department, Fund and Cost Category……………………………………………………….303-326 Glossary of Terms……………………………………………………………………………………..329-340 Commonly Used Acronyms………………………………………………………………………………..341 Village of Glenview Adopted 2015 Budget 4 Village of Glenview Adopted 2015 Budget 5 Village of Glenview Adopted 2015 Budget 6 To the Honorable President, Board of Trustees, and Citizens of the Village of Glenview: I am pleased to present to you the proposed annual budget for Fiscal Year 2015. The Board of Trustees held three public budget workshops throughout the months of September and October, as well as a capital improvement workshop for resident input, which was held in October. This budget represents considerable staff effort and analysis and a significant contribution of time for review and discussion on the part of the Village Board. Overview The 2015 budget goals remain much the same as they have over the last several years; minimize the financial burden on Glenview taxpayers, identify cost efficiencies and opportunities, responsibly utilize Village reserves, develop and ensure the sustainability of a structurally balanced budget and proactively design the Village organization in order to maximize the level of service that can be provided with the current level of resources. The Village Board and management team have met these goals by continuously reviewing and revising business practices, organizational structure, staffing levels and sustainable financial policies. The Village does not levy a tax rate but rather levies a specific dollar amount. For the 2014 property tax levy to be collected in 2015 the Village Board has limited the increase in the levy to the EAV associated with newly annexed, constructed or improved property, which is 1.11% for the 2013 tax year. This increase in the levy of $123,634 should have the effect of a $0 increase to current taxpayers on average. The adopted budget includes Village wide revenues of $174,502,071, of which $65,043,493 are in the Corporate Fund. The Village wide expenditures are $189,612,771, of which $71,443,393 are in the Corporate Fund. It should be noted that the expenditures in excess of revenues are planned uses of fund balances for capital projects and ending fund balances for all Village funds remain within the approved Village fund balance policies. 2015 Financial Position The Village’s financial goal is to achieve and maintain a structurally balanced budget that includes a healthy Corporate Fund reserve of 30% - 40% of expenditures, and a fully funded transfer to the Capital Improvements Program (CIP). The 2015 Budget achieves this goal with a projected ending fund balance of 33.5% and an increased CIP transfer of $11,400,000, a significant increase over the annual scheduled transfer of $5,000,000. This planned use of reserves represents the continued acceleration (including originally planned funding for 2015 and 2016 now all in 2015) of the Village’s storm water improvement plan that will help mitigate flooding for some 3,050 households during the next three to five (3-5) years. As stated, the 2015 Budget represents a healthy financial position for the Village’s Corporate Fund which is a result of expense reduction coupled with revenue generating initiatives. Over the past several years the Village Board and management have demonstrated considerable effort to “right size” the organization and to develop a staffing model that is flexible and able to adapt to changing workload demands. The Municipal Partnering Initiative (MPI) that was established in 2010 has also presented opportunities to collaborate and improve the Village’s economies of scale when going to bid and to leverage shared service opportunities. Management continues to pursue opportunities to increase Village of Glenview Adopted 2015 Budget 7 efficiency and control costs through partnerships, alternative service delivery models, and adoption of innovative practices and technologies. The Village has also worked to contain costs of our workforce through managed competition of services, implementing two-tier wage structures, and implementing health insurance plan design changes and increased employee premium contributions. The Village has continued to aggressively pursue outside funding for capital projects. From 2005 to 2013, the Village received over $7,400,000 in state and federal funds to support a number of infrastructure projects. The Village has been able to secure an additional $30,800,000 in state and federal funds for projects planned for 2014 – 2017 (approximately $19,800,000 for storm water, $7,800,000 for roadways, $2,900,000 for bike/pedestrian improvements, and $380,000 for other). The 2015 CIP budget contains approximately $28,800,000 in total planned projects in part due to outside funding and continued progress on an accelerated storm water master plan (approximately $12,100,000 will be used for storm water projects). Staff continues to have project ready plans to submit for outside funding as opportunities are made available. The economic downturn beginning in 2008 brought significant declines in many key revenues that only returned to near 2008 levels in 2013. Recent trending has shown continued improvement, with general and home rule sales tax showing steady growth over the last few years with growth trend expected to continue from recent new commercial developments. A few large development projects throughout the Village in 2013 and 2014 have boosted Building Permits and Annexation Fees and will increase future Property Tax, Utility Tax and Sales Tax revenues. Building Permits and related development revenues are expected to return to normal levels in 2015, as one-time large development projects have been built or are nearly complete. There is reason to be cautious about the economy and the impact it has on the Village’s finances. The financial position of the State of Illinois is a major concern as state elected officials continue to explore ideas that may shift costs to local governments, or decrease shared revenues given their financial challenges. Staff will continue to closely monitor this situation and have recommendations ready for the Board should state shared revenues be reduced. 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 ensure Village resources are closely linked to policy goals. 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 the operating budget and financial practices to promote efficient service delivery, fiscal responsibility, and transparency.  Continue developing intergovernmental relationships to enhance the overall quality of life in the Village. Village of Glenview Adopted 2015 Budget 8  Enhance the Village’s community planning and economic development efforts to continue improving the quality of life in the Village of Glenview.  Enhance the Village’s communication program to promote expedient and effective dissemination of information to internal and external customers of the Village.  Continue improving the capital improvement program planning process pertaining to infrastructure and facilities projects in an effective, fiscally responsible manner. Long Term Financial Goals The Village’s long term strategic goals cannot be met without consideration of the long term financial condition of the organization. The financial goals are derived from the strategic goals and are reinforced through various policies and directives established 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. These discussions are part of the budget workshop meetings open to the public. The long term financial goals include:  Pay-as-you-go method for capital projects to avoid the costs associated with debt issuances when possible. 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 fund pension contributions in accordance with actuarially recommended funding levels, as opposed to the required minimum. Thus the percent funded remains higher and puts the Village in a stronger financial position over the long-term.  Continue to monitor and evaluate the enterprise funds so they are in a financial position to remain self-sustaining.  Maintain appropriate reserves to minimize the Village’s vulnerability to the state of the economy.  Continue to seek alternative funding sources to diversify the Village’s revenue streams to minimize the reliance on sales tax. Conclusion The budget, as well as other financial reports and data, can be found online at www.glenview.il.us under the “Transparency” tab at the top of the page. 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. Customer service, dedication, and responsiveness continue to be important cornerstones in every department, for which the Board and I are most appreciative. Sincerely, Todd Hileman Village Manager Village of Glenview Adopted 2015 Budget 9 VILLAGE OF GLENVIEW INTRODUCTION AND OVERVIEW Village of Glenview Adopted 2015 Budget 10 How to Use This Document The goal of the Annual Budget is to describe how estimated resources available to the Village will be used to provide services to the community during the budget period. The budget document illustrates the Village’s projected revenues, operational expenditures, capital expenditures, and expected financial results for the budget period. The Annual Budget also serves as a legal document that provides staff the authority to expend village funds. Lastly, the budget document serves as a goal setting and policy document and includes the Village goals, policies and procedures approved by the Village Board as part of the budget approval process. The document is presented in a format that provides several levels of financial and operational detail; by department and by fund. This budget is divided into seven sections: Introduction and Overview, Business Plans and Performance Measures, Budgets by Fund, Budgets by Department, Capital Spending and Debt Management, Component Unit 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 2015 Budget was being developed and what actions were taken to maintain a healthy financial position. The overview also contains an organizational chart, the Village history and profile, financial policies, and an explanation of the budget process. Business Plans and Performance Measures This section contains an explanation of the relationship between the Village Board’s goals and the department’s Business Plans and how they move the organization towards their desired outcomes. This section also includes performance measures for all departments. Budgets by Fund The Financial Summary Table at the beginning of this section provides an overview of estimated 2015 revenues, expenditures and ending Fund Balance/Net Position. This section includes a chart depicting the fund structure and each Budget by Fund includes a written budget summary and a table that presents the estimated revenues, operational expenditures, capital expenditures, transfers and changes in Fund Balance (or Net Position). The written budget summary includes a detailed review of revenues and expenditures for the budget period. A summary by department, fund and cost category is also provided. Budgets by Department This section provides a view of the department across all functions and funds, including previous year accomplishments, staffing levels and a summary of expenditures. Some departments may have several divisions or subdivisions that are reported. For example, the Village Manager’s Office reports on five divisions: Administration, Communications, Human Resources, Legal Services, and Dispatch Services as well as three subdivisions of Human Resources: Administration, Employee Benefits and Risk Management. Other departments may only report at a department level, such as the Police Department. Department operating expenditures are reported by cost category and by fund; this provides the reader with the data to determine how much a department or function costs and their funding sources. A summary of the 2015 budget by division, character and fund is also provided. Village of Glenview Adopted 2015 Budget 11 Capital Spending and Debt Management This section provides an overview of the capital project planning process, descriptions of projects and a five year project plan. The discussion of the capital project planning process includes the criteria used, as well as the program impact on the Village’s operating budget. The debt management section includes all outstanding debt schedules and explanations regarding debt policies. Component Unit The Component Unit for the Village is the Glenview Public Library. A component unit is a legally separate organization for which the elected officials of the primary government are financially accountable. This section provides the Library’s fund balance information for each of its funds, as approved by the Library Board. Supplementary Section The Supplementary Section contains a copy of the adopted FY 2015 Budget Resolution, 2014 Tax Levy documents, Summary Sheet of the FY 2015 Budget by Fund, Department and Cost Category, a Glossary of Terms for reference and a list of Commonly Used Acronyms. Additional information on the financial condition of the Village is available in the Comprehensive Annual Financial Report (CAFR) which can be reviewed at Village Hall, the Village of Glenview Public Library, or online at www.glenview.il.us. Village of Glenview Adopted 2015 Budget 12 Village of Glenview History First Inhabitants and Pioneers The first Indian tribe known to inhabit early Illinois was the Winnebago, followed by 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 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 from Europe and England looking for an opportunity to establish themselves. Illinois, unlike the original 13 states, was a vast sea of prairie grasses broken only by stands of oak trees which were called "groves." 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. 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. 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 led to the construction in 1872 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. A parallel track was constructed in 1892 in anticipation of increased travel to the 1893 Columbian Exposition in Chicago. Village Incorporation By the late 1890s, it had become apparent there was need for more services than could be provided by the existing county government or the rather informal township organizations. A referendum to incorporate as a village was held in 1898, but was defeated. However, on June 17, 1899, a second try Village of Glenview Adopted 2015 Budget 13 was made; and, by a vote of 59 to 51, the decision was made to form a village from Section 34 and most of Section 35 of Northfield Township. The estimated population was 351. At that time, only males could vote, so only 20 ballots were cast for the first Village Board of Trustees. Hugh Burham was elected the first Village President. The first Trustees were August Clavey, Frank Hoffman, Henry Maynard, Charles Rugen, John Hutchings, and A. C. Butzow. These men represented a good cross-section of the leaders of the various parts of the Village. Originally the village was called South Northfield, then for a time North Branch. In 1878, Fred Hutchings named it Oak Glen. But the railroad already had a stop by that name, so another designation had to be found. After an attempt to call it Hutchings after the donor of the land (Sara Hutchings didn't want the Hutchings' name on the railroad station which was an unsightly old rail car), and Barr, after a railroad superintendent, it became Glen View. However, Glenview, as it is known today, is the name under which it has continued to grow and prosper. Mid-Century Population growth occurred slowly up to 1950 when the Census recorded 6,142 residents. Spurred by the opening of the Edens Expressway (Chicagoland’s first expressway to the northern suburbs) along the eastern boundary of Glenview, the population increased to 18,132 at the 1960 Census and to 37,093 at the 1990 Census. The 2000 Census recorded a population of 41,847, up 12.8% from the 1990 Census within the Village’s 13.5 square miles. 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 the closing of Naval Air Station Glenview -- and two years later, on September 30, 1995, it was officially closed. 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 homes, offices, and retail space. Public amenities in The Glen include Lake Glenview, Park Center, Gallery Park, Air Station Prairie, two golf courses, and a Metra station. A Special Census was conducted in 2005 to account for growth within The Glen resulting in a population of 44,443. The Village’s population at the 2010 Census was 44,692. Village of Glenview Adopted 2015 Budget 14 Economic Development and Stabilization With the Glen largely developed, the community turned its attention toward planning for the orderly redevelopment of older commercial areas throughout the community, driven by private property objectives and guided by public planning principles. Corridor plans, with considerable public input, were prepared for Downtown, Milwaukee Avenue, and Waukegan Road. The Great Recession of 2007-2009 temporarily stymied development throughout the Village, however, since then several significant redevelopments have occurred:  2010 completed projects included a new 85,000 square foot Glenview Public Library; a 162,600 square foot addition to Glenbrook Hospital; complete teardown and rebuilds for 2 McDonald’s restaurants; and a new 109,000 square foot office building on Chestnut Avenue  2011 completed projects included a 30,000 square foot retail center at Milwaukee and Lake Avenues, significant remodeling of the Historic Park District Administration Building; and a 71,588 square foot building for the Midwest Palliative Healing Garden  During 2012, a 408,644 square foot corporate headquarters for Astellas Pharma US, Inc. at the northwest corner of Willow Road and the Tri-State Tollway was completed  Other initiatives in 2012 included development approvals for the build out of the 40 acre GlenStar development at Willow Road and I-294, including a 90,000 square foot Mariano’s grocery store, 17,000 square feet of other retail, 290 rental units, a 16,000 square foot high-end day care and pre-school, a 41,000 square foot LA Fitness facility, a 1.5 acre retail building site which houses a 13,000 square foot CVS Pharmacy, and a 2.2 acre future office site. This development was substantially complete at the end of 2014 and is expected to be fully complete during 2015  In 2012, the Village Board also approved a Business Improvement District to facilitate intersection improvements at Chestnut Avenue and Waukegan Road, and to support the retailers by providing better access. This project was begun in 2013 and completed in 2014  During 2013, the Village sold the fire station headquarters on Glenview Road to Trammell Crow as part of a 4 parcel mixed use development consisting of 138 rental units and 6,500 square feet of retail space. Construction to replace the former fire station at its new location on Waukegan Road is expected to be completed in early 2015  The Glen Gate Development at the northeast corner of Golf and Waukegan Roads, includes a 75,000 square foot Mariano’s grocery store, 31,000 square feet of retail and 238 rental unit housing was also substantially complete at the end of 2014. In conjunction with this development, a Tax Increment Financing District was approved for the funding of roadway improvements coordinated with the Illinois Department of Transportation  Additional projects completed in 2014 include a 40,000 square foot Heinen’s grocery store and the opening of a combined auto dealership at the Willow Road and Patriot Boulevard intersection  In May of 2014, the sale of 41acres of Village-owned property at West Lake Avenue and Shermer Road for a 171 unit residential development and a 75,000 square foot church was completed  Additionally, along the Milwaukee Avenue corridor, developments have added nearly 150,000 square feet of new space, including a large building addition to Abt Electronics. Between 2010 and 2013, the American Community Survey estimate of Glenview’s population remained stable at 44,863; of the Village’s 2013 assessed valuation, 69.6% was classified as residential, and 30.4% was commercial/industrial. 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Village of Glenview Adopted 2015 Budget 16 Village of Glenview Demographics Gender Population* Year Population Year Population 1950 6,142 2002 45,001 1960 18,132 2003 45,780 1970 24,880 2004 45,818 1980 32,060 2005 45,992 1990 37,093 2006 46,321 1998 38,437 2007 46,329 2000 41,847 2010 44,692 2001 43,581 2013 44,863 * Source: U.S. Census Bureau Estimates and Data 2000 - 2013 Age Information 2000 Census 2010 Census 2013 ACS Median Age 41.3 45.5 45.4 Village of Glenview Adopted 2015 Budget 17 Population Diversity* *Respondents could select more than one category School Enrollment* Notes: *Population over the Age of 3 Number at top indicates total school enrollment Housing Characteristics 2000 Census 2010 Census 2013 ACS Average Household Size 2.67 2.62 2.65 Median Home Value $336,000 $534,700 $474,500 Education* High School Graduate or Higher 27,215 94.30%29,723 95.70%31,549 95.10% Bachelor's Degree or Higher 16,140 55.90%19,474 62.70%18,614 59.10% *Population over the age of 25 2000 Census 2010 Census 2013 ACS 9,643 11,525 11,684 - 2,000 4,000 6,000 8,000 10,000 12,000 14,000 2000 Census 2010 Census 2013 ACS Nursery school, preschool Kindergarten Elementary school (grades 1-8) High school (grades 9-12)College or graduate school Village of Glenview Adopted 2015 Budget 18 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 2000 Census 2010 Census 2013 ACS Mean Travel Time (in minutes) 29.4 29.8 30.5 Village of Glenview Adopted 2015 Budget 19 Commuting Mode of Transportation Economic Characteristics Village of Glenview Adopted 2015 Budget 20 Principal Area Employers Private Employment in the Village of Glenview* *Source: Illinois Department of Employment Security Year Number of Private Companies Percent Change Number of Private Company Jobs Percent Change 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% 2008 2,086 2.41%23,343 1.22% 2009 2,098 0.58%23,398 0.24% 2010 2,121 1.10%23,240 -0.68% 2011 2,123 0.09%23,994 3.24% 2012 2,172 2.31%23,472 -2.18% 2013 2,234 2.85%24,177 3.00% Village of Glenview Adopted 2015 Budget 21 Private Area Employers by Job Sector* *Source: Where Workers Work Unemployment Rates* The Village’s most recent unemployment figure indicates a rate of 6.3%, which is 2.9% below the State of Illinois rate of 9.2% and 1.1% below the National rate of 7.4%. *Source: Illinois Department of Employment Security 0 1,000 2,000 3,000 4,000 5,000 6,000 Tr a n s p o r t a t i o n & 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 Ar t s , E n t e r t a i n m e n t & R e c r e a t i o n Re a l E s t a t e , R e n t a l & L e a s i n g In f o r m a t i o n Co n s t r u c t i o n Ad m i n i s t r a t i o n & S u p e r v i s o r y Ot h e r S e r v i c e s E x c e p t P u b l i c A d m i n Ma n u f a c t u r i n g Wh o l e s a l e T r a d e Mg m t o f C o m p a n i e s & E n t e r p r i s e s Fi n a n c e & I n s u r a n c 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 Ac c o m m o d a t i o n s & F o o d S e r v i c e Re t a i l T r a d e 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 Village of Glenview Adopted 2015 Budget 22 Budget Process Overview The operating budget process usually spans over several months and involves analysis of expenditures and revenues. The Budget is prepared using the modified accrual basis of accounting for all funds. Prepare Financial Forecast The financial forecast is developed by Administrative Services staff and includes multi- year projections of revenues and expenditures. The starting point of this analysis is where the previous year ended and the current revenue trends are analyzed. Develop Department Business Plan Departments are required to update and expand their Business Plans on an annual basis in conjunction with the budget process. An in depth review of current goals, initiatives and projects provide a framework in budget requests. Submit Department Request Departments analyze their historical trends and review upcoming projects to make an initial budget request to the Village Manager. Review Operating Requests After departments have submitted their initial requests, they meet with the Village Manager to review and justify their projects and programs. This process may occur several times throughout the budget process. Manager Review of Requests The Village Manager will make adjustments, increasing or decreasing the department budgets based on Village Board and management priorities. Board Work Sessions The Village Board holds several workshop sessions and invites the public to attend. Each workshop has a different focus and all funds are presented. Public Hearings The public has the opportunity to speak at the workshops and also at the hearing where the budget is officially adopted. Additionally, staff holds a Capital Improvements Program open house specifically intended to outline planned projects and to receive citizen feedback. The Village Board does take citizen comments into consideration when reviewing and editing the budget. Amending the Budget Following the adoption of the budget, any adjustments at the Fund Level must be approved by the Village Board and requires a Resolution. Prepare Financial Forecast Develop Department Business Plan Public Hearings Manager Review of Requests Review Operating Requests Submit Department Requests Board Work Session Village of Glenview Adopted 2015 Budget 23 Residents of Glenview Village Board Village Manager Village Manager's Office Administration Human Resources Communications Legal Services Joint Dispatch Administrative Services Administration Support Services (GIS & IT) Finance Resolution Center Business Process Public Works Administration Facilities Streets and Forestry Water and Sewer Fleet Services Police Police Operating Police Pension Fire Fire Operating Fire Pension Foreign Fire Insurance Community Development Administration Inspectional Services Planning Engineering Special Service Areas Vi l l a g e o f G l e n v i e w A d o p t e d 2 0 1 5 B u d g e t 24 Schedule Kick-off JulyDepartment Head Retreat Budget Entry Training Level 1 - Division Review August Departments complete budget entry for 2014 Projections and 2015 Budget Budget Team Reviews 2014 Projections and 2015 Budget - All Funds Level 2 - Department Review August Village Manager and Budget Team Review Department Budgets 2015 Personnel Initial Projections Complete September 10, 2014 Public Presentation of Corporate Fund Projections Level 3 - Budget Team Review October 2, 2014 Public Presentation of Corporate Fund Department Budgets and Miscellaneous Funds October 28, 2014 Public Presentation of Capital Improvement Program, Water and Sewer Rates and Remaining Funds Level 4 - Manager Review November 18, 2014 Public Hearing on Proposed 2014 Tax Levy Ordinance (First Reading) November 18, 2014 Public Hearing on Proposed 2014 SSA Tax Levy Ordinances (First Reading); adoption of same November 24, 2014 Proposed Budget on Display for Public Inspection at Village Hall, Library and on the Village's Website Level 5 - Board Review December 1, 2014 2015 Public Employee Total Compensation Packages posted on Village Website December 9, 2014Public Hearing on the Proposed 2015 Budget; adoption of same December 9, 2014 Proposed 2014 Tax Levy Ordinance (Second Reading); adoption of same December 18, 2014 File 2015 Budget Resolution, 2014 Tax Levy and 2014 SSA Levy with the Cook County Clerk December 18, 2014 File 2015 Certificate of Estimated Revenue by Source with the Cook County Clerk December 18, 2014 File Truth in Taxation Certification with the Cook County Clerk 2014 Schedule for FY 2015 Budget Preparation Village of Glenview Adopted 2015 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 forth in Generally Accepted Accounting Principles (GAAP). The revenues, expenditures, and transfers for the Village’s Governmental Funds are prepared on a modified accrual basis consistent with Generally Accepted Accounting Principles (GAAP). The revenues, expenditures, and transfers for the Village’s Enterprise Funds, Internal Services Funds, and Pension Trust Funds are prepared according to full accrual accounting principles consistent with GAAP. Under modified accrual accounting, revenues are recognized when measurable and available and expenditures are recognized in the accounting period in which the associated liability is incurred. Under full accrual accounting revenues are recognized in the accounting period in which they are earned while expenses are recognized in the period they are incurred. The modified accrual accounting method is used for both the basis of budget and accounting. There are few instances in which the Village’s budget deviates from GAAP. These include: For all accounting funds, compensated absences, which are not recognized in the Adopted Budget, are accrued under GAAP and reported in the Village’s Comprehensive Annual Financial Report as a long-term liability. The budget document does not convert all funds to a Village-wide Statement of Net Position and Statement of Activities (and the accompanying Reconciliations) as required under GASB Statement Number 34, but the Village presents this information in its Comprehensive Annual Financial Report (CAFR). Budgetary Enterprise Funds 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. The Village’s accounting system is maintained on a basis consistent with the adopted budget. This enables departments to monitor their budget by utilizing the enterprise management system. At the end of each fiscal year, the Village makes appropriate adjustments to bring the system in line with GAAP. These adjustments allow the Village to convert its financial structure from the budget format to a format that is able to meet the requirements of reporting in the Comprehensive Annual Financial Report (CAFR). All year-end adjustments are carefully reviewed by the Village’s outside auditor to ensure their propriety. Legislative Requirements Illinois Compiled Statutes (50 ILCS 330/), Illinois Municipal Budget Law, and Cook County filing requirements have regulations that certain timelines be met during the Village’s budget process. The chart below summarizes these requirements and identifies the date completed for the 2015 budget process. Village of Glenview Adopted 2015 Budget 26 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 10 Proposed Annual Budget made available for public inspection At least 10 days prior to the required public hearing At least 10 days prior to the required public hearing Nov 24 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 27 Public Hearing on Proposed Annual Budget Not less than one week after the tentative budget is made available for inspection Held prior to adoption Dec 9 Adoption of the Annual Budget by the Board of Trustees Prior to the start of the fiscal year Prior to the end of the first quarter of the year Dec 9 Public Hearing in the Proposed Tax Levy Prior Adoption Prior to Adoption Nov 18 Adoption of the Annual Tax Levy by the Board of Trustees In time to meet the filing requirement of the last Tuesday in December In time to meet the filing deadline Dec 9 Filing the Tax Levy with the County Clerk’s Office On or before the last Tuesday in December On or before the last Tuesday in December Dec 18 Filing the Truth in Taxation Certification On or before the last Tuesday in December Filed with the Tax Levy Dec 18 Filing the Budget and Appropriations Ordinance Within 30 days of adoption by the Board of Trustees Dec 18 Revenues Like a business, a Village must have revenues to pay for the services it provides its citizens. The Village cannot spend money it does not have on service delivery. Accordingly, service levels depend heavily on the amount of monies the Village collects. Revenues come in two broad categories: taxes and charges for services. Taxes are broad-based revenues intended to cover basic services such as public safety or street repair. Tax revenue is used to provide services all residents and businesses benefit from. Taxes may be assessed on the basis of property valuation (property taxes) or upon the basis of a business transaction (sales taxes). The Village of Glenview collects revenue from both of these sources. Charges for services and/or fees are assessed directly to the beneficiary of the service and may be intended to cover all or only a part of the service provided, such as; licenses and permits and utility charges. In those instances in which the charge is insufficient to cover the cost of service, the Village must subsidize the service with its general tax revenues. Revenues, both taxes and charges for services, are primarily derived from three sources; local, state shared and grants/entitlements. The various funding sources are discussed in the Revenue Highlights section of this document. Matching Revenues to Expenditures Governments separate the accounting of revenue sources because of internal or external restrictions. For instance: Village of Glenview Adopted 2015 Budget 27 The Village cannot use Motor Fuel Tax revenues to pay for public safety operations (statutory limitations). The Village cannot use E-911 Communications revenues to pay for road improvements. For these reasons, the Village follows rules promulgated by the Government Accounting Standards Board (GASB) and uses fund accounting to record and report its financial transactions. Each fund is a self-balancing set of accounts used to track the activity of specific revenues or series of revenues. Fund types that involve service delivery include the Corporate Fund, Special Revenue Funds and Enterprise Funds. These three fund types account for most of the Village’s service delivery. The Corporate Fund is the largest fund and accounts for most primary services. Special Revenue Funds account for the proceeds of special revenue sources, taxes, charges or grants that are used to finance projects or activities as required by law or contractual agreements. Enterprise Funds are used for those activities designated by the board to operate on a self-funding basis, using accounting methods similar to business enterprises. The intent of an Enterprise Fund is to earn sufficient profit to ensure the fund’s continued existence without reliance on general tax revenues. Other fund types used are Debt Service, Capital Projects and Internal Service. These funds account for transactions not related to service delivery. Instead, they account for the financing, construction and inter-department services of the Village. The chart below illustrates the relationship between specific revenues and the type of fund they are recorded in; as well as the fund types each department is recorded in. Revenues Corporate Special Revenue Enterprise Capital Projects Shared State Sales Tax √ State Income Tax √ Motor Fuel Tax √ Grants √ √ Local Property Taxes √ √ Sales Tax – Home Rule √ Utility Tax √ Hotel Room Tax √ Licenses √ Fees √ √ √ Permits √ Charges for Services √ √ √ Fines √ Village of Glenview Adopted 2015 Budget 28 The Corporate Fund is the recipient of a number of different types of revenues, whether they are local or shared. Most departments in the Village provide general services, which are expensed in the Corporate Fund. Thus, revenue is “matched” with the expenditure or service provision. Departments may provide services that are recorded in funds other than the Corporate Fund. These “special revenues” must be segregated from other revenues, because of legislative, regulatory or board requirements. In providing services through these special funds, expenditures are recorded in Special Revenue Funds, again to match the expenditures against its revenues. Revenues Corporate Special Revenue Enterprise Capital Projects Departments Public Works √ √ √ Police √ √ Fire √ √ Community Development √ √ √ √ President and Board √ Village Manager’s √ √ √ Administrative Services √ √ √ General Government √ Village of Glenview Adopted 2015 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 Adopted 2015 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. No minimum fund balance has been established for the Special Tax Allocation Fund, Insurance and Risk Fund, Commuter Parking Fund, Corporate Purpose Bonds Fund, and Capital Project Funds. Village of Glenview Adopted 2015 Budget 31 Revenues The Village shall maintain a broad-based, well diversified portfolio of revenues. Forecasted revenues are calculated by using a minimum three year trend analysis and are forecasted for the next three to five years. Adjustments to revenue forecasts are performed annually. Property Taxes are adjusted based on new or improved Equalized Assessed Valuation (EAV). New EAV is defined as annexed property, while improved EAV is permitted property improvements. All Village rates and fees are reviewed annually and adjusted if necessary. Capital Projects Project costs must be greater than $50,000 to be considered a Capital Project Impacts on the Village’s future operating costs must be included in the project planning and incorporated within the respective department’s operating budgets. As Capital Project contracts are awarded the budget authority will remain with the projected until completion (project life budgeting). All projects must have identified and approved funding sources. Projects will not start until the funds have been received – bond, loan or cash flow. Exceptions will be made for reimbursable projects only (Special Service Area and reimbursable grant projects). Debt Management The Village is home rule unit and there is presently no statutory limit on the amount of general obligation debt outstanding. When advantageous to the Village the type of debt to be issued is General Obligation Debt with annual abatements to the Debt Service Levy based upon acquiring debt service resources from alternate revenue sources. Long-term debt is not to be issued to finance current operations. The maturity date of any debt will not exceed the reasonably expected useful life of the project financed. The Village issues long-term debt to only those capital improvements that cannot be financed from current assets. Village of Glenview Adopted 2015 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.  The policy includes the prudent measure to safeguard public funds through detailed collateral agreement requirements terms and conditions.  The policy excludes the use of derivatives.  All investments will conform to applicable State statutes and Village policies governing the investment of public funds.  The policy is routinely reviewed with the Village’s investment advisor. Village of Glenview Adopted 2015 Budget 33 VILLAGE OF GLENVIEW BUSINESS PLANS AND PERFORMANCE MEASURES Village of Glenview Adopted 2015 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: Each year, as part of the budget process, the Village Manager, Department Heads and other department representatives attend a strategic planning session where the long term financial plan is reviewed and goals for the Village Manager are established and adopted by the Village Board of Trustees. This session includes an update of the current year’s goals and setting priorities for the next fiscal year. The FY 2015 Administrative Goals detailed on the next few pages include both financial and strategic goals as follows: o Financial Goals are imbedded within the Administrative Goals and the long-term financial plan for the Village is incorporated within each goal. 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 initiatives. Departments update performance data throughout the year and use these measures to provide data to report on the success or difficulty in service delivery, support budgetary funding requests, or develop best practices. How it All Works Together: The Department Business Plan is developed by using the Village- wide Administrative Goals as the foundation. The projects, action steps and initiatives in the business plan are intended to move the Administrative Goals toward completion. Ad m i n i s t r a t i v e G o a l s Strategic Goals Financial Goals De p a r t m e n t s Business Plans Performance Measures Co m m u n i t y Results Bo a r d Budget Village of Glenview Adopted 2015 Budget 35 De par t m e n t A c t i o n S t e ps Pr i m a r y D e par t m e n t T a r get D a t e Ma k e r e c o m m e n d a t i o n s t o e n s u r e s t r u c t u r a l b a l a n c e i n V i l l a g e ' s 3 - y e a r o p e r a t i n g b u d g e t . Ad m i n i s t r a t i v e S e r v i c e s O n g o i n g Im p l e m e n t t h e n e w G A S B 6 7 & 6 8 ( e f f e c t i v e 2 0 1 4 a n d 2 0 1 5 , r e s p e c t i v e l y ) p e n s i o n r e p o r t i n g s t a n d a r d s f o r t h e P o l i c e Pe n s i o n F u n d , t h e F i r e P e n s i o n F u n d , a n d t h e I l l i n o i s M u n i c i p a l R e t i r e m e n t F u n d t o a c c o u n t f o r a n d r e p o r t t h e f u l l pe n s i o n l i a b i l i t y o n t h e e n t i t y - w i d e f i n a n c i a l s t a t e m e n t s t o s h o w t h e p r e s e n t o b l i g a t i o n t o p a y t h e s e f u t u r e d e f e r r e d be n e f i t s . Ad m i n i s t r a t i v e S e r v i c e s Q 4 2 0 1 5 Wi t h t h e s a l e o f N o r t h M a i n e U t i l i t i e s , a n a l y z e t h e 2 0 1 5 b u d g e t i m p a c t s a n d p r e p a r e c a p i t a l a n d / o r i n v e s t m e n t o p t i o n s fo r t h e u t i l i t y s a l e p r o c e e d s . C o n d u c t a n a n a l y s i s o f i n t e r d e p a r t m e n t a l c o s t s a s s o c i a t e d w i t h t h e N o r t h M a i n e U t i l i t i e s . Ad m i n i s t r a t i v e S e r v i c e s Q 4 2 0 1 4 Co n t i n u e t o i m p r o v e c a p i t a l a s s e t t r a c k i n g i n c o n s u l t a t i o n w i t h t h e a u d i t o r a n d G I S s t a f f t o d e v e l o p a m o r e i n t e g r a t e d so l u t i o n . Ad m i n i s t r a t i v e S e r v i c e s Q 4 2 0 1 4 Re v i e w f i n a n c i a l p o l i c i e s i n c l u d i n g t h e a n n u a l p e r f o r m a n c e e v a l u a t i o n o f t h e I n s u r a n c e / R i s k F u n d a n d t h e C a p i t a l Eq u i p m e n t R e p l a c e m e n t F u n d a n d c o n t i n u e t h e d e v e l o p m e n t a n d r e f i n e m e n t o f C a p i t a l A s s e t s a n d D e b t M a n a g e m e n t i n pr e p a r a t i o n f o r p r e s e n t a t i o n t o t h e B o a r d o f T r u s t e e s . Ad m i n i s t r a t i v e S e r v i c e s Q 1 2 0 1 5 Co n t i n u e a n d c o m p l e t e t h e c o m p r e h e n s i v e r e v i e w a n d r e c o n c i l i a t i o n o f d e v e l o p m e n t e s c r o w a c c o u n t s . Ad m i n i s t r a t i v e S e r v i c e s Q 2 2 0 1 5 Co n t i n u e t o l o o k a t o p t i o n s t o i m p r o v e p u b l i c c o m m u n i c a t i o n s r e g a r d i n g f i n a n c i a l r e p o r t i n g t h r o u g h l e v e r a g i n g en t e r p r i s e s y s t e m p r o d u c t i v i t y t o o l s . Ad m i n i s t r a t i v e S e r v i c e s Q 4 2 0 1 5 Re v i e w a l t e r n a t i v e s f o r d e p a r t m e n t a l o r d i v i s i o n a l c o n s o l i d a t i o n t o a c h i e v e c o s t s a v i n g s ; e v a l u a t e w o r k f l o w s a n d i d e n t i f y op p o r t u n i t i e s f o r i m p r o v e m e n t . Vi l l a g e M a n a g e r ' s O f f i c e O n g o i n g Tr a n s i t i o n t h e N o r t h M a i n e U t i l i t y t o A q u a I l l i n o i s i n c l u s i v e o f a s s e t s , c u s t o m e r r e c o r d s a n d s t a f f i n g . A d m i n i s t r a t i v e S e r v i c e s Q 2 2 0 1 5 Co n t i n u e t o a d d r e s s p a p e r b a c k l o g t h r o u g h r e c o r d r e t e n t i o n s c h e d u l e , s t r e n g t h e n t h e e l e c t r o n i c d o c u m e n t m a n a g e m e n t sy s t e m b y d e v e l o p i n g n a m i n g a n d i n d e x i n g s t a n d a r d s , a n d d e v e l o p a n e n t e r p r i s e s y s t e m t r a i n i n g p r o g r a m f o r s t a f f . Ad m i n i s t r a t i v e S e r v i c e s Q 4 2 0 1 5 Ma n a g e o p e r a t i o n s t h r o u g h o u t t h e F i r e S t a t i o n 6 r e l o c a t i o n p r o j e c t , i n c l u d i n g t e m p o r a r y l o c a t i o n s , b u i l d i n g co n s t r u c t i o n , p r o j e c t b u d g e t a n d t r a n s i t i o n i n g i n t o t h e n e w f a c i l i t y . Fi r e D e p a r t m e n t Q 4 2 0 1 4 Ma n a g e t h e M u n i c i p a l C e n t e r p r o j e c t t o r e l o c a t e a n d c o n s o l i d a t e V i l l a g e H a l l i n t o t h e P o l i c e D e p a r t m e n t t h r o u g h a n ad d i t i o n a l a n d r e m o d e l o f t h e b u i l d i n g . M a n a g e o p e r a t i o n s , i n c l u d i n g t e m p o r a r y w o r k s p a c e s , b u i l d i n g c o n s t r u c t i o n , pr o j e c t b u d g e t a n d t r a n s i t i o n i n g i n t o t h e r e m o d e l e d f a c i l i t y . Vi l l a g e M a n a g e r ' s O f f i c e Q 3 2 0 1 5 Mo d e r n i z e t e c h n o l o g i e s t o e n h a n c e t h e V i l l a g e ' s m o b i l e a p p l i c a t i o n s a n d i n c r e a s e s t a f f p r o d u c t i v i t y a n d a b i l i t y t o e n t e r da t a a n d r e t r i e v e i n f o r m a t i o n i n t h e f i e l d r e d u c i n g d u p l i c a t e e n t r y a n d c r e a t i o n o f p a p e r d o c u m e n t s . Ad m i n i s t r a t i v e S e r v i c e s Q 2 2 0 1 5 Ad m i n i s t r a t i v e G o a l Co n t i n u e a n a l y z i n g op e r a t i o n s , s t a f f i n g , a n d pr o g r a m s t o e n s u r e c o s t - ef f e c t i v e , e f f i c i e n t , a n d qu a l i t y s e r v i c e i s p r o v i d e d to r e s i d e n t s a n d b u s i n e s s e s OperationsFinancial Policies and Practices Co n t i n u e i m p r o v i n g op e r a t i n g b u d g e t , f i n a n c i a l pr a c t i c e s t o p r o m o t e ef f i c i e n t s e r v i c e d e l i v e r y , fi s c a l r e s p o n s i b i l i t y , a n d tr a n s p a r e n c y Village of Glenview Adopted 2015 Budget 36 De par t m e n t A c t i o n S t e ps Pr i m a r y D e par t m e n t T a r get D a t e Co n t i n u e t o p r o g r e s s I T s h a r e d s e r v i c e s b y w o r k i n g w i t h m u n i c i p a l p a r t n e r s t o f o r m a n I T C o n s o r t i u m a n d a s t r a t e g i c pl a n t o c o n s o l i d a t e i n f r a s t r u c t u r e , i m p r o v e u t i l i z a t i o n o f r e s o u r c e s , a a n d o p e r a t e m o r e e f f i c i e n t l y . Ad m i n i s t r a t i v e S e r v i c e s Q 4 2 0 1 4 Su p p o r t t h e c o n n e c t i v i t y a n d c o m p u t e r n e e d s f o r t h e J o i n t D i s p a t c h e x p a n s i o n p r o j e c t . A d m i n i s t r a t i v e S e r v i c e s O n g o i n g Ba s e d o n o p e r a t i n g d e p a r t m e n t i n p u t a n d d i r e c t i o n , G I S d a t a d e v e l o p m e n t a n d a n a l y s i s w i l l c o n t i n u e t o s u p p o r t b u s i n e s s pr o c e s s e s i n 2 0 1 5 t h r o u g h t h e a d d i t i o n o f r e c r e a t i o n a l a r e a i d e n t i f i e r s a n d t r a i l m a r k e r s , s n o w p l o w r o u t i n g , d e s i g n a t e d tr u c k r o u t e s , p r e - p l a n s f o r N e w W o r l d M o b i l e , a n d C o m m u n i t y P o r t a l . Ad m i n i s t r a t i v e S e r v i c e s Q 4 2 0 1 5 Su p p o r t t h e i m p l e m e n t a t i o n o f N e w W o r l d w e b E - t i c k e t i n g a n d t h e s o f t w a r e t r a n s i t i o n a n d d a t a c o n v e r s i o n f o r N e w Wo r l d E n t e r p r i s e a n d a l i g n a l l c o n s o l i d a t e d d i s p a t c h p a r t n e r s o n t o o n e s y s t e m . Ad m i n i s t r a t i v e S e r v i c e s Q 1 2 0 1 5 Co m p l e t e i m p l e m e n t a t i o n o f M o b i l e D e v i c e M a n a g e m e n t ( M D M ) p r o v i d i n g c o n t r o l a n d s e c u r i t y f o r V i l l a g e - o w n e d mo b i l e a s s e t s Ad m i n i s t r a t i v e S e r v i c e s Q 3 2 0 1 4 Up g r a d e V i l l a g e i n t r a n e t s i t e ( E I C ) t o S h a r e P o i n t 2 0 1 3 t o p r o v i d e a w o r k f l o w p l a t f o r m f o r c o l l a b o r a t i o n a n d r e c o r d s ma n a g e m e n t . Ad m i n i s t r a t i v e S e r v i c e s Q 4 2 0 1 4 Ma n a g e d a t a c o n v e r s i o n a n d c u s t o m e r i n f o r m a t i o n s y s t e m i m p l e m e n t a t i o n f o r M u n i s U t i l i t y B i l l i n g m i g r a t i o n f r o m U B Cl a s s i c t o U B C I S t o p r o v i d e g r e a t e r f l e x i b i l i t y f o r m a k i n g m e t e r c h a n g e s a n d t o a l i g n w i t h t h e v e n d o r ' s s o f t w a r e e n d o f pr o d u c t l i f e p r o g r a m . Ad m i n i s t r a t i v e S e r v i c e s Q 2 2 0 1 5 Co m p l e t e a j o i n t s t u d y o f c o n v e r s i o n o f w a t e r m e t e r s t o a n A u t o m a t i c M e t e r R e a d ( A M R ) s y s t e m w i t h t h e c o m m u n i t i e s of B u f f a l o G r o v e , P a l a t i n e , N o r t h f i e l d , a n d H i g h l a n d P a r k . A n a l y z e r e s u l t s a n d p r o v i d e r e c o m m e n d a t i o n t o V i l l a g e Bo a r d . Ad m i n i s t r a t i v e S e r v i c e s Q 3 2 0 1 4 An a l y z e i m p l e m e n t a t i o n o f W e a r a b l e R e c o d i n g D e v i c e s f o r t h e P o l i c e D e p a r t m e n t a f t e r r e c e i v i n g d i r e c t i o n a n d le g i s l a t i o n f r o m t h e S t a t e a l o n g w i t h f u t u r e t e c h n o l o g y a d v a n c e s . Ad m i n i s t r a t i v e S e r v i c e s Q 4 2 0 1 4 Fa c i l i t a t e t h e C o m p r e h e n s i v e P l a n p r o c e s s f o c u s i n g o n s p e c i f i c s t u d y a r e a s w i t h i n t h e V i l l a g e a n d i s s u e s s u c h a s d e n s i t y an d t r a n s p o r t a t i o n p o l i c i e s . Co m m u n i t y D e v e l o p m e n t Q 4 2 0 1 5 Re v i e w o p t i o n s f o r t h e V i l l a g e H a l l s i t e w i t h d e v e l o p m e n t a d v i s o r s f o r p o t e n t i a l r e d e v e l o p m e n t C o m m u n i t y D e v e l o p m e n t Q 4 2 0 1 5 Fa c i l i t a t e d o w n t o w n r e v i t a l i z a t i o n b y w o r k i n g w i t h d e v e l o p m e n t a d v i s o r s f o r s t r a t e g i c r e d e v e l o p m e n t i d e a s a n d c o n c e p t s fo r t h e d o w n t o w n a r e a . R e c o m m e n d a t i o n s a n d u p d a t e s w i l l b e b r o u g h t t o t h e V i l l a g e B o a r d f o r i n p u t a n d d i r e c t i o n . Co m m u n i t y D e v e l o p m e n t Q 3 2 0 1 4 In t r o d u c e a d m i n i s t r a t i v e a p p e a r a n c e a p p r o v a l s t h r o u g h t h e a d o p t i o n o f n e w / u p d a t e d s i g n , l a n d s c a p i n g , a n d a r c h i t e c t u r a l gu i d e l i n e s a n d A p p e a r a n c e C o d e r e q u i r e m e n t s . Co m m u n i t y D e v e l o p m e n t Q 4 2 0 1 5 Co n t i n u e t o i m p r o v e t h e c u s t o m e r e x p e r i e n c e - i d e a s f o r t h e u p c o m i n g y e a r a r e a s f o l l o w s : e n h a n c e p r o c e s s c h a r t s , re p o r t t e m p l a t e s , b u s i n e s s l i c e n s e p r o c e d u r e s , a n d " h o w - t o " v i d e o s t o a i d c u s t o m e r s w i t h r e g u l a t o r y a p p l i c a t i o n s Co m m u n i t y D e v e l o p m e n t Q 4 2 0 1 5 Ma n a g e o n g o i n g d e v e l o p m e n t p r o j e c t s s u c h a s V i l l a R e d e e m e r , f o r m e r M a t t y ' s s i t e , P r a i r i e G l e n C o r p o r a t e v a c a n t l o t , an d 1 8 7 9 C h e s t n u t . Co m m u n i t y D e v e l o p m e n t O n g o i n g Co n t i n u e o u t r e a c h w i t h m a j o r e m p l o y e r s a n d s a l e s - t a x g e n e r a t i n g b u s i n e s s e s w i t h i n t h e V i l l a g e . C o m m u n i t y D e v e l o p m e n t O n g o i n g Economic Development En h a n c e t h e V i l l a g e ’ s co m m u n i t y p l a n n i n g a n d ec o n o m i c d e v e l o p m e n t ef f o r t s t o c o n t i n u e im p r o v i n g t h e q u a l i t y o f l i f e in t h e V i l l a g e o f G l e n v i e w Ad m i n i s t r a t i v e G o a l Co n t i n u e t o g u i d e t h e an a l y s i s , d e s i g n a n d im p l e m e n t a t i o n o f in f o r m a t i o n a n d t e c h n o l o g y as s e t s l e v e r a g i n g p r o j e c t s ac r o s s m u l t i p l e d e p a r t m e n t s to s u p p o r t V i l l a g e op e r a t i o n s a n d p r o v i d e ex c e l l e n t c u s t o m e r s e r v i c e Information Technology Village of Glenview Adopted 2015 Budget 37 De par t m e n t A c t i o n S t e ps Pr i m a r y D e par t m e n t T a r get D a t e Co n t i n u e a n d e x p a n d M u n i c i p a l P a r t n e r i n g I n i t i a t i v e ( M P I ) p r o j e c t s / p a r t i c i p a t i o n i n o r d e r t o a c h i e v e c o s t s a v i n g s co n t a i n m e n t b y l e v e r a g i n g e c o n o m i e s o f s c a l e . Pu b l i c W o r k s O n g o i n g Mo n i t o r d i s p a t c h s e r v i c e o p e r a t i o n a n d p e r f o r m a n c e t o e n s u r e q u a l i t y s e r v i c e t o a l l a g e n c y c u s t o m e r s . V i l l a g e M a n a g e r ' s O f f i c e O n g o i n g Co n t i n u e s e e k i n g f u n d s t h r o u g h t h e S t a t e a n d F e d e r a l a p p r o p r i a t i o n s a n d a u t h o r i z a t i o n p r o c e s s C o m m u n i t y D e v e l o p m e n t O n g o i n g Es t a b l i s h p r o c e s s t o m o r e p r o a c t i v e l y m o n i t o r f e d e r a l a n d s t a t e l e g i s l a t i v e i s s u e s a n d a d v o c a t e a c t i o n w h e r e n e c e s s a r y . Fo c u s p a r t i c u l a r l y o n p e n s i o n r e f o r m , m i n i m u m m a n n i n g , s t r e a m l i n e d s a l e s t a x , s t a t e - s h a r e d r e v e n u e s , a n d o t h e r po t e n t i a l r e v e n u e a n d b u d g e t a r y i m p a c t s . Ad m i n i s t r a t i v e S e r v i c e s O n g o i n g Co n t i n u e w o r k i n g w i t h W i l m e t t e o n p o t e n t i a l l y p r o v i d i n g w a t e r t o N i l e s a n d M o r t o n G r o v e . V i l l a g e M a n a g e r ' s O f f i c e O n g o i n g Co n t i n u e t o s u p p o r t p r o g r e s s a n d a d v o c a t e f o r r e g i o n a l s o l u t i o n s t o f l o o d i n g i s s u e s e x p e r i e n c e d a l o n g t h e W e s t F o r k o f th e N o r t h B r a n c h o f t h e C h i c a g o R i v e r . Co m m u n i t y D e v e l o p m e n t O n g o i n g Im p l e m e n t t h e a c c e l e r a t e d s t o r m w a t e r i m p r o v e m e n t p r o g r a m a s a p p r o v e d b y t h e V i l l a g e B o a r d a n d m o v e p r o j e c t s fo r w a r d a s d e s i g n s a r e c o m p l e t e d a n d l o c a l s u p p o r t i s r e c e i v e d . Co m m u n i t y D e v e l o p m e n t O n g o i n g Co n t i n u e t o m o n i t o r a r t e r i a l t r a f f i c c o n c e r n s d u e t o m u l t i p l e a r e a p r o j e c t s u n d e r w a y ( i n c l u d i n g W i l l o w R o a d w i d e n i n g , Go l f / W a u k e g a n a n d o t h e r a r e a t r a f f i c p r o j e c t s ) a n d p r o v i d e t h e t r a v e l i n g p u b l i c w i t h a d e q u a t e u p d a t e s . Co m m u n i t y D e v e l o p m e n t O n g o i n g Co n t i n u e t h e i m p l e m e n t a t i o n o f t h e a p p r o v e d 2 0 1 4 - 2 0 1 8 C a p i t a l I m p r o v e m e n t P r o g r a m ( C I P ) i n c l u d i n g t h e t h r e e - y e a r de s i g n p r o c e s s t o e n s u r e p r o j e c t e s t i m a t e s a r e a c c u r a t e a n d p r o j e c t ' s r e a d y f o r l e t t i n g a n d p r o v i d e a n u p d a t e t o t h e V i l l a g e Bo a r d o n a l l i n f r a s t r u c t u r e n e e d s a s p a r t o f t h e V i l l a g e B o a r d C I P W o r k s h o p . Co m m u n i t y D e v e l o p m e n t Q 3 2 0 1 4 Co n d u c t f u r t h e r o u t r e a c h t o e x p a n d s u b s c r i p t i o n s t o e - G l e n v i e w n e w s l e t t e r a n d r e d e s i g n t h e e l e c t r o n i c n e w s l e t t e r . V i l l a g e M a n a g e r ' s O f f i c e Q 4 2 0 1 4 St u d y t h e s c o p e a n d s t r u c t u r e o f G V T V . P r o v i d e o p t i o n s a n d r e c o m m e n d a t i o n s t o a d d r e s s f u t u r e n e e d s . V i l l a g e M a n a g e r ' s O f f i c e Q 3 2 0 1 4 Co n t i n u e s u c c e s s i o n p l a n n i n g e f f o r t s t o d e v e l o p e m p l o y e e s ' s k i l l s e t s i n o r d e r t o p l a n f o r f u t u r e o r g a n i z a t i o n a l n e e d s . V i l l a g e M a n a g e r ' s O f f i c e O n g o i n g Co n t i n u e t o s u p p o r t o f f i c e a n d e n t e r p r i s e s y s t e m t r a i n i n g ; i m p l e m e n t v i d e o t r a i n i n g s o f t w a r e t o a l l o w f o r c o l l a b o r a t i v e pe e r e d u c a t i o n o n b u s i n e s s p r o c e s s e s . Vi l l a g e M a n a g e r ' s O f f i c e Q 4 2 0 1 4 Co n t i n u e i m p r o v i n g t h e ca p i t a l i m p r o v e m e n t pr o g r a m p l a n n i n g p r o c e s s pe r t a i n i n g t o i n f r a s t r u c t u r e an d f a c i l i t i e s p r o j e c t s i n a n ef f e c t i v e , f i s c a l l y – re s p o n s i b l e m a n n e r Communications and Organizational Development En h a n c e t h e V i l l a g e ’ s co m m u n i c a t i o n p r o g r a m t o pr o m o t e e x p e d i e n t a n d ef f e c t i v e d i s s e m i n a t i o n o f in f o r m a t i o n t o i n t e r n a l a n d ex t e r n a l c u s t o m e r s o f t h e Vi l l a g e ; p r o v i d e c o n t i n u e d tr a i n i n g f o r V i l l a g e em p l o y e e s Co n t i n u e d e v e l o p i n g in t e r g o v e r n m e n t a l re l a t i o n s h i p s t o e n h a n c e t h e ov e r a l l q u a l i t y o f l i f e i n t h e Vi l l a g e Intergovernmental Relations Capital Improvements Ad m i n i s t r a t i v e G o a l Village of Glenview Adopted 2015 Budget 38 This page intentionally left blank. Village of Glenview Adopted 2015 Budget 39 VILLAGE OF GLENVIEW DEPARTMENT BUSINESS PLANS Village of Glenview Adopted 2015 Budget 40 De p a r t m e n t B u s i n e s s P l a n Ca t e g o r y a n d T a r g e t D a t e Vi l l a g e M a n a g e r ' s O f f i c e Pr o v i d e c o u r t e o u s , p r o m p t a n d e f f i c i e n t s e r v i c e t o e n h a n c e t h e l e v e l o f r e s i d e n t a n d c u s t o m e r s a t i s f a c t i o n Cu s t o m e r S e r v i c e Ca t a l o g a n d p r e s e r v e V i l l a g e o r d i n a n c e s , r e s o l u t i o n s , a g r e e m e n t s a n d V i l l a g e B o a r d m e e t i n g m i n u t e s On g o i n g Re s p o n d t o r e q u e s t s f o r i n f o r m a t i o n w i t h e x p e d i e n c y a n d a c c u r a c y . C o o r d i n a t e F O I A r e q u e s t s w i t h l e g a l a n d d e p a r t m e n t a l r e p r e s e n t a t i v e s On g o i n g As s i s t t h e p u b l i c w i t h r e q u e s t s f o r s p e c i a l e v e n t s , p r o c e s s i n g p e r m i t s a n d b r i n g i n g e v e n t - r e l a t e d i n f o r m a t i o n t o t h e a t t e n t i o n o f V i l l a g e B o a r d a s w a r r a n t e d On g o i n g En s u r e t h a t t h e V i l l a g e B o a r d i s p r o v i d e d w i t h t h e n e c e s s a r y f o r u m s a n d i n f o r m a t i o n t o e s t a b l i s h t h e V i l l a g e M a n a g e r ' s g o a l s , p ro v i d e d i r e c t i o n t o st a f f o n i s s u e s , a n d s e t pol i c i e s Or g a n i z a t i o n Co o r d i n a t e t h e V i l l a g e B o a r d ' s a n n u a l g o a l - s e t t i n g r e t r e a t a n d p r o v i d e a l l n e c e s s a r y p r e p a r a t o r y r e p o r t s a n d s u p p o r t i n g c o m m e n t a r y f o r t h i s r e t r e a t Q3 2 0 1 5 Co o r d i n a t e a n a n n u a l s c h e d u l e o f E x e c u t i v e S e s s i o n s a n d W o r k s h o p s w i t h t h e V i l l a g e B o a r d On g o i n g Pr o v i d e t i m e l y i n f o r m a t i o n u p d a t e s t o t h e V i l l a g e B o a r d On g o i n g Pr o v i d e o r i e n t a t i o n f o r n e w l y e l e c t e d o f f i c i a l s a n d a s s i s t w i t h n e w c o m m i s s i o n e r s o r i e n t a t i o n s On g o i n g Co n d u c t s e m i - a n n u a l r e v i e w f o r r e l e a s e o f E x e c u t i v e S e s s i o n m i n u t e s a n d d e s t r u c t i o n o f a u d i o t a p e s Q1 & Q 3 2 0 1 5 En s u r e l e g a l a n d l e g i s l a t i v e s u p p o r t i s u s e d e f f i c i e n t l y Fi n a n c i a l H e a l t h Re v i e w l e g a l a n d l e g i s l a t i v e e x p e n d i t u r e s t o e n s u r e c o s t s a r e a s s i g n e d c o r r e c t l y a n d r e m a i n w i t h i n b u d g e t On g o i n g Mo n i t o r f e d e r a l a n d s t a t e l e g i s l a t i v e a c t i o n t h a t c o u l d h a v e a n i m p a c t u p o n t h e V i l l a g e On g o i n g En s u r e t h e V i l l a g e m a i n t a i n s a c o m p e t i t i v e a n d c o s t - e f f e c t i v e c o m p e n s a t i o n p l a n t o a t t r a c t a n d r e t a i n q u a l i t y e m p l o y e e s Fi n a n c i a l H e a l t h Co n t i n u e t o m o n i t o r t h e i m p a c t o f t h e A f f o r d a b l e C a r e A c t a n d d e v e l o p p r o c e s s e s t o m e e t r e p o r t i n g r e q u i r e m e n t s a s w e l l a s m o n i t o r i m p a c t o f t a x e s a n d pe n a l t i e s i n c l u d i n g t h e C a d i l l a c T a x On g o i n g Co n t i n u e t o w o r k w i t h t h e W e l l n e s s C o m m i t t e e t o i n c r e a s e p a r t i c i p a t i o n i n t h e A c t i v e f o r L i f e f i t n e s s c h a l l e n g e a n d h e a l t h s c r e en i n g s O n g o i n g Co m p l e t e a j o b d e s c r i p t i o n a n a l y s i s f o r a l l e x i s t i n g p o s i t i o n s t h a t i n c l u d e s m i n i m u m q u a l i f i c a t i o n s ; a c c u r a t e a n d t h o r o u g h e s s e n t i a l d u t i e s ( a s n e e d e d ) Q4 2 0 1 5 Ev a l u a t e e m p l o y e e v o l u n t a r y b e n e f i t s i n c l u d i n g l i f e , a c c i d e n t a n d l o n g t e r m c a r e i n s u r a n c e Q2 2 0 1 5 Im p l e m e n t b e n e f i t e l i g i b i l i t y s o f t w a r e " W o r k T e r r a " f o r 2 0 1 6 o p e n e n r o l l m e n t Q3 a n d Q 4 2 0 1 5 Re n e w c o n t r a c t w i t h P e r s p e c t i v e s ( E A P ) , e x p i r e s F e b r u a r y 2 8 , 2 0 1 5 Q1 2 0 1 5 Village of Glenview Adopted 2015 Budget 41 De p a r t m e n t B u s i n e s s P l a n Ca t e g o r y a n d T a r g e t D a t e Vi l l a g e M a n a g e r ' s O f f i c e Co n t i n u e t o p r o v i d e v a l u e a d d e d s e r v i c e s t h a t e n a b l e V i l l a g e D e p a r t m e n t s t o m e e t t h e i r g o a l s a n d o b j e c t i v e s Or g a n i z a t i o n De v e l o p c o m p r e h e n s i v e v i l l a g e - w i d e t r a i n i n g s c h e d u l e , i n c l u d i n g : w o r k r e l a t e d i n j u r y i n v e s t i g a t i o n s , w r i t i n g a n d g i v i n g p e r f o r m a n c e e v a l u a t i o n s , a n d ma n a g e m e n t t r a i n i n g s f o r s u p e r v i s o r s On g o i n g Es t a b l i s h F i r e f i g h t e r / P a r a m e d i c E l i g i b i l i t y L i s t Q1 2 0 1 5 Su p p o r t t h e P o l i c e D e p a r t m e n t i n t h e d e v e l o p m e n t o f t h e S e r g e a n t P r o m o t i o n a l L i s t Q2 2 0 1 5 Co m p l e t e p e r s o n n e l f i l e a u d i t s t o e n s u r e c o m p l i a n c e w i t h f e d e r a l a n d s t a t e r e g u l a t i o n s On g o i n g Do c u m e n t i n t e r n a l H R a n d r i s k m a n a g e m e n t s t a n d a r d o p e r a t i n g p r o c e d u r e s On g o i n g Up d a t e E m p l o y e e H a n d b o o k Q3 2 0 1 5 Ne g o t i a t e d l a b o r c o n t r a c t w i t h I A F F Q3 2 0 1 5 Up d a t e a n d m a i n t a i n h u m a n r e s o u r c e E I C p a g e s On g o i n g Co m p l e t e u p d a t e t o B o a r d o f P o l i c e a n d F i r e C o m m i s s i o n ( B P F C ) R u l e s a n d R e g u l a t i o n s Q3 2 0 1 5 Co o r d i n a t e a p p r o p r i a t e B P F C r e c o r d r e t e n t i o n p r o c e d u r e s w i t h V i l l a g e C l e r k Q4 2 0 1 5 In i t i a t e P o l i c e E l i g i b i l i t y L i s t P r o c e s s Q4 2 0 1 5 Ma i n t a i n a n d e n h a n c e t h e V i l l a g e ' s r i s k m a n a g e m e n t f u n c t i o n a n d l o s s p r e v e n t i o n p r o g r a m s i n o r d e r t o m i n i m i z e t h e f r e q u e n c y a n d s e v e r i t y o f l o s s O r g a n i z a t i o n Ri s k M a n a g e m e n t C l a i m s M a n a g e m e n t R F P , c u r r e n t c o n t r a c t e x p i r e s M a y 1 , 2 0 1 5 Q1 2 0 1 5 Ev a l u a t e o c c u p a t i o n a l h e a l t h s e r v i c e s i n c l u d i n g p r e - e m p l o y m e n t , a n n u a l p h y s i c a l s , r a n d o m d r u g t e s t i n g , a n d w o r k e r s ' c o m p e n s a t i o n Q3 2 0 1 5 Su p p o r t t h e c o m m u n i c a t i o n s g o a l s a n d a c t i o n s t e p s o f e a c h D e p a r t m e n t / D i v i s i o n ’ s B u s i n e s s P l a n ; t h e V i l l a g e M a n a g e r a n d B o a r d o f T r u s t e e s Or g a n i z a t i o n Con ti nu e p r o duc ing a n d imp r o v ing Vi l l ag e Rep o r t, E-Gl en v iew , r e lev a n t w e b c o n ten t, a n d p r inted m a ter ials a s r e q u e s ted by Dep a r tme n ts a n d m o r e a re q u e s t e d On g o i n g In c r e a s e o u t r e a c h e f f o r t s , i n c l u d i n g u s e o f s o c i a l m e d i a . T h e g o a l i s t o p r o v i d e o p p o r t u n i t i e s t o m e e t d i r e c t l y w i t h r e s i d e n t s a n d o t h e r c o n s t i t u e n c i e s t h r o u g h sp e a k i n g o p p o r t u n i t i e s a n d p a r t i c i p a t i o n i n c o m m u n i t y e v e n t s On g o i n g Co n t i n u e w i t h v o l u n t e e r p r o g r a m m i n g u t i l i z i n g G V T V s t u d i o a n d v o l u n t e e r t a l e n t On g o i n g Co n t i n u e t o a d d t o t h e c o n t e n t o f t h e G V T V Y o u T u b e c h a n n e l On g o i n g Co n t i n u e t o d e v e l o p o r i g i n a l p r o g r a m m i n g t h a t s u p p o r t s v i l l a g e f u n c t i o n s a n d c o m m u n i t y e v e n t s w i t h w i d e a u d i e n c e a p p e a l On g o i n g De v e l o p a l i s t o f s u r p l u s e q u i p m e n t a n d r e v i e w a l l p a p e r f i l e s t o e l i m i n a t e u n n e c e s s a r y i t e m s t o r e l o c a t e Q2 2 0 1 5 Wo r k w i t h V M O t o p l a n , b u d g e t a n d i m p l e m e n t c o n t r a c t e d s e r v i c e s f o r v i l l a g e m e e t i n g s Q1 2 0 1 5 De v e l o p a r e l o c a t i o n p l a n t o f a c i l i t a t e t h e m o v e t o n e w G V T V o f f i c e s Q3 2 0 1 5 Village of Glenview Adopted 2015 Budget 42 De p a r t m e n t B u s i n e s s P l a n Ca t e g o r y a n d T a r g e t D a t e Vi l l a g e M a n a g e r ' s O f f i c e Fa c i l i t a t e o p t i m a l r e s p o n s e s t o e m e r g e n c y s e r v i c e c a l l s a n d p r o v i d e h i g h - q u a l i t y d i s p a t c h s e r v i c e s t o e x t e r n a l a n d i n t e r n a l c u s t o m e r s Cu s t o m e r S e r v i c e Di s p a t c h a p p r o p r i a t e r e s o u r c e s o n e m e r g e n c y s e r v i c e c a l l s On g o i n g Co n t i n u e t o i m p l e m e n t c r o s s - t r a i n i n g a n d u p d a t e t h e d i s p a t c h p r o c e d u r e s m a n u a l t o p r e p a r e a l l d i s p a t c h e r s t o h a n d l e m e d i c a l , p o l i c e a n d f i r e c a l l s i n a co n f i d e n t a n d p r o f e s s i o n a l m a n n e r On g o i n g Im p l e m e n t T e x t t o 9 1 1 Q1 / Q 2 2 0 1 5 Co m m u n i c a t e r e g u l a r l y w i t h i n t e r n a l a n d e x t e r n a l c u s t o m e r s a b o u t t h e i r n e e d s a n d s a t i s f a c t i o n On g o i n g Pr o v i d e e f f i c i e n t a n d h i g h - q u a l i t y s e r v i c e t o e m e r g e n c y s e r v i c e c a l l s t o m e e t o r e x c e e d i n d u s t r y s t a n d a r d s On g o i n g De v e l o p m o n t h l y o r q u a r t e r l y r e p o r t i n g w i t h p e r f o r m a n c e m e t r i c s t o d e l i v e r t o e x t e r n a l c u s t o m e r s Q2 2 0 1 5 Co m p l e t e d i s p a t c h c o n s o l i d a t i o n p r o j e c t w i t h a g e n c i e s a t t h e G l e n v i e w P u b l i c S a f e t y D i s p a t c h C e n t e r N o r t h ( l o c a t e d i n H i g h l a n d P a r k ) Q2 2 0 1 5 Co o r d i n a t e s u c c e s s f u l t r a n s i t i o n f o r d i s p a t c h c e n t e r i n G l e n v i e w f r o m t h e f i r s t f l o o r t o t h e s e c o n d f l o o r a s p a r t o f t h e G l e n v i e w M u n i c i p a l C e n t e r p r o j e c t Q3 2 0 1 5 Cr o s s T r a i n S t a f f b e t w e e n N o r t h ( H i g h l a n d P a r k ) a n d S o u t h ( G l e n v i e w ) D i s p a t c h C e n t e r s Q4 2 0 1 5 Co n t i n u e t o r e v i e w , m o d i f y , a n d a d d p o l i c i e s a n d p r o c e d u r e s t o t h e 9 - 1 - 1 D i s p a t c h o p e r a t i o n s m a n u a l On g o i n g Co n t i n u e t o m a n a g e b u d g e t , s p e c i f i c a l l y o v e r t i m e , F L S A , h i r e b a c k , a n d p a r t - t i m e e x p e n s e On g o i n g Co n t i n u e t o b u i l d t h e p a r t - t i m e d i s p a t c h e r p o o l On g o i n g Co n t i n u e l e a d i n g a n o p e r a t i o n s c o m m i t t e e w i t h m e m b e r s o f d i s p a t c h a n d t h e f i r e d e p a r t m e n t t o i m p r o v e o p e r a t i o n a l a w a r e n e s s b e t w e e n t h e t w o d e p a r t m e n t s an d e s t a b l i s h n e w a n d u pda t e d o per a t i n g pro c e d u r e s On g o i n g Pa r t i c i p a t i o n o f d i s p a t c h s t a f f i n i n c i d e n t d r i l l s w i t h e x t e r n a l c u s t o m e r s On g o i n g Ex p l o r e a l t e r n a t e o p t i o n s f o r r a p i d t e l e p h o n e n o t i f i c a t i o n s y s t e m On g o i n g Ho l d m e e t i n g s w i t h e s t a b l i s h e d a d v i s o r y g r o u p f o r N e w W o r l d s o f t w a r e w i t h i n t e r n a l a n d e x t e r n a l c u s t o m e r s On g o i n g Village of Glenview Adopted 2015 Budget 43 De p a r t m e n t B u s i n e s s P l a n Ca t e g o r y a n d T a r g e t D a t e Ad m i n i s t r a t i v e S e r v i c e s D e p a r t m e n t Ma n a g e t h e V i l l a g e s a c c o u n t s t o e n s u r e c o m p l i a n c e w i t h a p p l i c a b l e r e g u l a t i o n s a n d a d o p t i o n o f b e s t p r a c t i c e s Fi n a n c i a l H e a l t h Re c o m m e n d f i n a n c i a l a d v i s o r y s e r v i c e s f o r 2 0 1 5 a n d b e y o n d Q3 2 0 1 5 Re c o n c i l e p a y o u t s f o r u t i l i t y a n d t a x a u d i t Q3 2 0 1 4 Re v i e w a l l o u t s t a n d i n g a c c o u n t s r e c e i v a b l e s f o r p o t e n t i a l c l o s e - o u t Q4 2 0 1 4 Co n d u c t r e t a i l a n d w h o l e s a l e w a t e r r a t e a n a l y s e s i n c l u s i v e o f n e w w h o l e s a l e c u s t o m e r s Q4 2 0 1 4 Co n t i n u e t o c r o s s - t r a i n a n d f u r t h e r d o c u m e n t p a y r o l l , a c c o u n t s p a y a b l e , b u d g e t , a c c o u n t s r e c e i v a b l e , a n d m o n t h l y g e n e r a l l e d g e r c l o s e f u n c t i o n s Q1 2 0 1 5 Up d a t e t h e l i s t o f b i l l s r e p o r t t o p r o v i d e a d d i t i o n a l i n f o r m a t i o n r e g a r d i n g V i l l a g e e x p e n d i t u r e s i n a n e a s y - t o - r e a d f o r m a t ; c o n t i n u e t o i m p r o v e f i n a n c i a l re p o r t i n g t h r o u g h l e v e r a g i n g e n t e r p r i s e s y s t e m p r o d u c t i v i t y t o o l s Q4 2 0 1 5 Do c u m e n t a n d m a n a g e l e a s e a n d a g r e e m e n t s r e v e n u e a n d p a y m e n t p r o c e s s e s Q4 2 0 1 4 Dev e lop a n d/ or r e v iew fi na n c ial p o li cies inc ludi ng Ins u r a n c e /R i sk Fun d, Cap it al Ass e ts, Debt Man a g e m e n t a n d p r e p a r e for p r e s e n tati on to th e Boa r d o Tr u s t e e s Q1 2 0 1 5 Co n t i n u e t h e c o m p r e h e n s i v e r e v i e w a n d r e c o n c i l i a t i o n o f d e v e l o p m e n t e s c r o w a c c o u n t s Q1 2 0 1 5 Re v i e w g r a n t m a n a g e m e n t b u s i n e s s p r o c e s s t o e n s u r e a c c u r a t e a n d t i m e l y f i n a n c i a l r e p o r t i n g Q 1 2 0 1 5 Co m p l e t e N o v a t i m e i m p l e m e n t a t i o n f o r P u b l i c W o r k s a n d F i r e D e p a r t m e n t s Q2 2 0 1 5 Im p l e m e n t t h e n e w G A S B 6 7 & 6 8 ( e f f e c t i v e 2 0 1 4 a n d 2 0 1 5 , r e s p e c t i v e l y ) p e n s i o n r e p o r t i n g s t a n d a r d s f o r t h e P o l i c e P e n s i o n F u n d , t h e F i r e P e n s i o n F u n d , an d t h e I l l i n o i s M u n i c i pal R e t i r e m e n t F u n d Q4 2 0 1 5 Wi t h t h e s a l e o f N o r t h M a i n e U t i l i t i e s a n d t h e s u b s e q u e n t c l o s i n g o f t h e N o r t h M a i n e F u n d , s t a f f w i l l c o n d u c t a n a n a l y s i s o f o n g o i n g o p e r a t i n g e x p e n s e s a n d th e i r f u t u r e a l l o c a t i o n Q4 2 0 1 4 Su p p o r t m e t e r t e s t i n g s t u d y t o d e t e r m i n e w a t e r u n b i l l e d c o n s u m p t i o n l o s s . I f t h e d e c i s i o n t o i m p l e m e n t A M R i s a d v a n c e d , u s e t h e c o s t e s t i m a t e s t o u p d a t e t h e Gl e n v i e w w a t e r r a t e m o d e l Q4 2 0 1 5 Wi t h t h e s a l e o f N o r t h M a i n e U t i l i t i e s , p r e p a r e c a p i t a l a n d o r i n v e s t m e n t o p t i o n s f o r t h e u t i l i t y s a l e p r o c e e d s Q4 2 0 1 5 Co n t i n u e t o m o n i t o r f e d e r a l a n d s t a t e l e g i s l a t i v e i s s u e s p a r t i c u l a r l y o n p e n s i o n r e f o r m a n d r e v e n u e t o r e s p o n d a n d a p p r o p r i a t e l y b u d g e t a n d a c c o u n t f o r a n y re qui r e d c h a n ges Q4 2 0 1 5 Co n t i n u e t o i m p r o v e p o l i c i e s a n d p r o c e d u r e s r e l a t e d t o t h e m a n a g e m e n t o f t h e V i l l a g e ' s c a p i t a l i m p r o v e m e n t f u n d i n g a n d c a p i t a l a s s e t t r a c k i n g C a p i t a l I m p r o v e m e n t s Co m p l e t e a c o m p r e h e n s i v e u p d a t e t o t h e G l e n T a x I n c r e m e n t F i n a n c i n g P r o f o r m a a n d T I F M a n a g e m e n t a n d R e t i r e m e n t P l a n Q 3 2 0 1 4 Ma n a g e s c h e d u l e f o r W a u k e g a n / G o l f T I F a n n u a l r e p o r t Q2 2 0 1 4 Co n t i n u e t o i m p r o v e c a p i t a l a s s e t t r a c k i n g i n c o n s u l t a t i o n w i t h t h e a u d i t o r a n d G I S s t a f f t o d e v e l o p a m o r e i n t e g r a t e d s o l u t i o n t o a d d a n d r e m o v e a s s e t s Q4 2 0 1 4 Bu d g e t t o m e e t t h e V i l l a g e ' s o p e r a t i n g n e e d s a n d m a n a g e m e n t o b j e c t i v e s w h i l e m a i n t a i n i n g c o m p l i a n c e w i t h a p p l i c a b l e r e g u l a t i o n s a n d u s i n g b e s t pra c t i c e s Fi n a n c i a l H e a l t h Co n t i n u e t o e n h a n c e t h e p r e s e n t a t i o n o f i n f o r m a t i o n i n t h e b u d g e t d o c u m e n t f o r G F O A D i s t i n g u i s h e d B u d g e t A w a r d s u b m i s s i o n Q 1 2 0 1 5 Im p l e m e n t n e w G A S B s t a t e m e n t s a n d / o r t e c h n i c a l c o r r e c t i o n s i n C o m p r e h e n s i v e A n n u a l F i n a n c i a l R e p o r t Q 2 2 0 1 5 Im p r o v e u t i l i z a t i o n o f i n t e g r a t e d a u t o m a t e d f i n a n c i a l s y s t e m t o s u p p o r t t h e p r o c u r e m e n t o f g o o d s a n d s e r v i c e s i n a c c o r d a n c e w i t h r e q u i r e m e n t s a n d be s t pra c t i c e s In f o r m a t i o n T e c h n o l o g y Co n t i n u e t o e x p a n d c e n t r a l i z i n g p r o c u r e m e n t r e c o r d s a n d m a k e c o n t r a c t s , b o n d s , a n d o t h e r k e y d o c u m e n t s a v a i l a b l e i n V i l l a g e d o c u m e n t r e p o s i t o r y Q4 2 0 1 5 Tr a c k i n v o i c e p a y m e n t s a n d c h a n g e o r d e r s p r o c e s s e d a g a i n s t M U N I S p u r c h a s e o r d e r s ; r e c o m m e n d v e n d o r c o n s o l i d a t i o n o r b i d d i n g w h e n a p p l i c a b l e Q4 2 0 1 4 De s i g n a n d i m p l e m e n t b i d d i s t r i b u t i o n t h r o u g h S h a r e p o i n t Q3 2 0 1 5 On g o i n g t r a c k i n g p r e v a i l i n g w a g e a c t a s i t a p p l i e s t o V i l l a g e p r o c u r e m e n t s a n d e n s u r e c o m p l i a n c e Q4 2 0 1 5 Village of Glenview Adopted 2015 Budget 44 De p a r t m e n t B u s i n e s s P l a n Ca t e g o r y a n d T a r g e t D a t e Ad m i n i s t r a t i v e S e r v i c e s D e p a r t m e n t Ma n a g e c i t i z e n r e q u e s t s t h r o u g h t h e R e s o l u t i o n C e n t e r ( R C ) a n d m o n i t o r a n d e v a l u a t e V i l l a g e r e s p o n s e Cu s t o m e r S e r v i c e Su p p o r t m e t e r t e s t i n g s t u d y t o d e t e r m i n e w a t e r u n b i l l e d c o n s u m p t i o n l o s s . I f t h e d e c i s i o n t o i m p l e m e n t A M R i s a d v a n c e d , e s t a b l i s h c o m m u n i c a t i o n p l a n f o r me t e r c h a n g e o u t a n d s u p p o r t p r o j e c t i m p l e m e n t a t i o n Q4 2 0 1 5 Co m p l e t e P C I v a l i d a t i o n o f c o m p l i a n c e Q3 2 0 1 4 Tr a n s i t i o n t h e N o r t h M a i n e U t i l i t y c u s t o m e r a n d m e t e r a c c o u n t s t o A q u a I l l i n o i s Q2 2 0 1 5 Co n d u c t a c o s t / b e n e f i t s t u d y t o e v a l u a t e c h a n g i n g G l e n v i e w u t i l i t y b i l l i n g t o a m o n t h l y b i l l i n g c y c l e a s s u m i n g A M R i s i m p l e m e n t e d Q4 2 0 1 5 Ev a l u a t e t h e o p e r a t i o n s a n d s e r v i c e l e v e l t o s u p p o r t a C e r t i f i c a t e o f P a y m e n t p r o g r a m a f t e r A M R i m p l e m e n t a t i o n Q4 2 0 1 5 Up d a t e t h e V i l l a g e M u n i c i p a l C o d e t o r e f l e c t b i l l i n g n o t i f i c a t i o n a n d a c c o u n t c o l l e c t i o n p r o c e s s e s a f t e r a n A M R i m p l e m e n t a t i o n Q4 2 0 1 5 Ma n a g e i n f o r m a t i o n t e c h n o l o g y t r a i n i n g p r o g r a m s t o c o n t i n u e t o i m p r o v e b u s i n e s s p r o c e s s e s In f o r m a t i o n T e c h n o l o g y Id e n t i f y a r e a s w h e r e w e c o u l d r e d u c e f u t u r e I T e x p e n s e s . E s t a b l i s h m e m b e r s h i p a g r e e m e n t a n d c o s t s h a r i n g f o r m u l a a n d m i n i m u m p a r t i c i p a t i o n r e q u i r e m e n t s . Q 4 2 0 1 4 Ev a l u a t e p h a s i n g a n d i m p l e m e n t a t i o n o f s h a r e d s e r v i c e s o p p o r t u n i t i e s s u c h a s b a c k u p , o f f s i t e s t o r a g e a n d a r c h i v a l o f e m a i l . Q3 2 0 1 4 Cr e a t e a n e w s t r a t e g i c p l a n f o r I T s h a r e d s e r v i c e s a n d 3 y e a r p l a n f o r G l e n v i e w Q4 2 0 1 5 Im p r o v e a b i l i t y f o r s t a f f t o c r e a t e a n d e x e c u t e r e p o r t s . E x p l o r e a b i l i t y t o m o v e r e p o r t s o f f o f C r y s t a l R e p o r t s i n t o S h a r e P o i n t o n c e t h e E I C h a s b e e n u p g r a d e d Q4 2 0 1 4 Re s e a r c h f e a s i b i l i t y o f i n t e g r a t i n g L a s e r f i c h e t o t h e V i l l a g e s l i n e o f b u s i n e s s a p p l i c a t i o n s Q3 2 0 1 4 Co n t i n u e t o t e s t m o b i l e d e v i c e s f o r s p e e d a n d r e s p o n s e t o t h e e n t e r p r i s e a p p l i c a t i o n s t o m e e t f i e l d r e q u i r e m e n t s o f s t a f f Q4 2 0 1 4 Co n t i n u e t o d e v e l o p a n d e x p a n d B u s i n e s s I n t e l l i g e n c e T o o l w i t h i n M a p O f f i c e f o r d e p a r t m e n t r e p o r t s a n d p e r f o r m a n c e m e a s u r e s i n c l u d i n g p a i d w a t e r m e t e r s ta ps a n d s e w e r c o n n e c t i o n s Q4 2 0 1 5 Co n t i n u e G I S d a t a d e v e l o p m e n t a n d a n a l y s i s ( a d d r e c r e a t i o n a l a r e a i d e n t i f i e r s a n d t r a i l m a r k e r s , c o n d u c t i o n s n o w p l o w r o u t i n g , d e s i g n a t e d t r u c k r o u t e s , p r e pla n s f o r N e w W o r k M o b i l e , a n d m i gra t e t o C o m m u n i t y P o r t a l ) Q4 2 0 1 5 Gu i d e t h e a n a l y s i s , d e s i g n a n d i m p l e m e n t a t i o n o f i n f o r m a t i o n a s s e t s l e v e r a g i n g p r o j e c t s a c r o s s m u l t i p l e d e p a r t m e n t s t o s u p p o r t th e t e c h n o l o g y g o a l s of t h e V i l l a ge In f o r m a t i o n T e c h n o l o g y Su p p o r t t h e D i s p a t c h c o n s o l i d a t i o n p r o j e c t Q3 2 0 1 4 Co m p l e t e p a y r o l l , a c c o u n t s p a y a b l e , a n d p u r c h a s i n g G o D o c s i m p l e m e n t a t i o n Q4 2 0 1 4 Su p p o r t t h e i m p l e m e n t a t i o n o f N e w W o r l d w e b E - t i c k e t i n g Q4 2 0 1 4 Re s e a r c h s o l u t i o n s f o r m o b i l e V i l l a g e r e s i d e n t r e q u e s t s u b m i s s i o n a n d i n q u i r y Q4 2 0 1 4 Su p p o r t P l a n n i n g a n d E c o n o m i c D e v e l o p m e n t g o a l t o p r o v i d e c u s t o m e r s w i t h o n - l i n e p e r m i t a p p l i c a t i o n , s t a t u s r e v i e w a n d p a y m e n t f u n c t i o n a l i t Q4 2 0 1 4 Co n t i n u e t h e s e t u p a n d i n s t a l l a t i o n o f u p g r a d e s t o t h e S u p e r v i s o r y C o n t r o l A n d D a t a A c q u i s i t i o n s y s t e m Q4 2 0 1 4 Su p p o r t t h e s o f t w a r e t r a n s i t i o n a n d d a t a c o n v e r s i o n f o r N e w W o r l d E n t e r p r i s e Q1 2 0 1 5 Mu n i s U t i l i t y B i l l i n g m i g r a t i o n f r o m U B C l a s s i c t o U B C I S - m a n a g e d a t a c o n v e r s i o n a n d c u s t o m e r i n f o r m a t i o n s y s t e m i m p l e m e n t a t i o Q2 2 0 1 5 Su p p o r t V i l l a g e p r o j e c t t o e s t a b l i s h d i g i t a l v i d e o r e c o r d i n g Q4 2 0 1 5 De v e l o p E m e r g e n c y O p e r a t i o n s P l a n f o r V o I P p h o n e s y s t e m f o r n e w l o c a t i o n Q4 2 0 1 5 Ma n a g e d e p l o y m e n t o f N o v a t i m e A d v a n c e d S c h e d u l i n g s o f t w a r e Q4 2 0 1 5 Co n t i n u e t o s u p p o r t M u n i s W o r k O r d e r s , F l e e t a n d F a c i l i t i e s i n c l u d i n g I n v e n t o r y Q4 2 0 1 5 Ex p a n d d o c u m e n t s c a n n i n g t o t a r g e t e d o p e r a t i o n a l a r e a s p r i o r t o a V i l l a g e H a l l m o v e Q4 2 0 1 5 Village of Glenview Adopted 2015 Budget 45 De p a r t m e n t B u s i n e s s P l a n Ca t e g o r y a n d T a r g e t D a t e Ad m i n i s t r a t i v e S e r v i c e s D e p a r t m e n t Go v e r n V i l l a g e i n f o r m a t i o n a s s e t s t o c o n t r o l s t a n d a r d s a n d e n s u r e r e l i a b i l i t y a n d s e c u r i t y In f o r m a t i o n T e c h n o l o g y Co m p l e t e i m p l e m e n t a t i o n o f M o b i l e D e v i c e M a n a g e m e n Q3 2 0 1 4 Fo r m a l i z e a p o l i c y f o r p e r s o n a l e l e c t r o n i c d e v i c e s Q3 2 0 1 4 De v e l o p a p l a n f o r t w o - f a c t o r l o g i n a u t h e n t i c a t i o n f o r d e p a r t m e n t s Q3 2 0 1 4 Im p l e m e n t M u n i s h i g h a v a i l a b i l i t y h y p e r v i s o r i n s t a l l a t i o n Q4 2 0 1 4 Id e n t i f y a n d i m p l e m e n t a n I T e q u i p m e n t i n v e n t o r y s y s t e m Q1 2 0 1 5 Co o r d i n a t e w i t h a n d s u p p o r t F a c i l i t i e s c h a n g e s t o b u i l d i n g a c c e s s s e c u r i t y s y s t e m Q2 2 0 1 5 Su p p o r t r e m o d e l i n g o f V i l l a g e H a l l , c o n s t r u c t i o n o f a n e w F i r e S t a t i o n , a n d F i r e S t a t i o n # 6 m o v e Q4 2 0 1 5 Ma n a g e t e c h n o l o g y t o e n a b l e e f f e c t i v e c o l l a b o r a t i o n a n d c o m m u n i c a t i o n In f o r m a t i o n T e c h n o l o g y Co n t i n u e t o e x p a n d E I C f u n c t i o n a l i t y Q4 2 0 1 4 Up g r a d e V i l l a g e i n t r a n e t s i t e ( E I C ) t o S h a r e p o i n t 2 0 1 3 . Q4 2 0 1 4 Re s e a r c h i n s t a n t m e s s a g i n g s t o r a g e a n d p o l i c y r e q u i r e m e n t s . Q2 2 0 1 5 Su p p o r t o f f i c e a n d e n t e r p r i s e s y s t e m t r a i n i n g . R e c o m m e n d s o f t w a r e t o s u p p o r t I n n o v a t i o n A c a d e m y i n i t i a t i v e s , s u c h a s C a m t a s i a v i d e o t r a i n i n g s o f t w a r e . Q4 2 0 1 5 Pu b l i c W o r k s D e p a r t m e n t Fo r m a l i z e d o c u m e n t a t i o n a n d i m p l e m e n t a t i o n o f s t a n d a r d o p e r a t i n g p r o c e d u r e s t o i n c r e a s e s a f e t y c o n s c i o u s n e s s Or g a n i z a t i o n Co m p l e t e f o r m a l p o l i c y a n d p r o c e d u r e m a n u a l f o r S t r e e t s / F o r e s t r y Q1 2 0 1 5 Co m p l e t e f o r m a l p o l i c y a n d p r o c e d u r e m a n u a l f o r W a t e r / S e w e r Q1 2 0 1 5 De v e l o p p l a n t o i m p l e m e n t a n d c o m m u n i c a t e S O P s Q1 2 0 1 5 Re v i s e , d e v e l o p , d o c u m e n t , a n d i m p l e m e n t p r e v e n t a t i v e m a i n t e n a n c e p r o g r a m s ( i . e . s t r e e t l i g h t i n g , d e l i n e a t o r s ) On g o i n g Im p r o v e e m p l o y e e s a f e t y w i t h c o m p r e h e n s i v e r i s k m a n a g e m e n t p r o g r a m Or g a n i z a t i o n Ho l d m o n t h l y s a f e t y t a l k b r o w n b a g l u n c h e s ( F l e e t S e r v i c e s ) On g o i n g Co n d u c t q u a r t e r l y f a c i l i t y s a f e t y a u d i t On g o i n g Co n d u c t m o n t h l y s a f e t y t a l k s f o r M a i n t e n a n c e E q u i p m e n t O p e r a t o r s ( M E O s ) On g o i n g Ho l d m o n t h l y S a f e t y C o m m i t t e e m e e t i n g s On g o i n g Pr e s e n t q u a r t e r l y u p d a t e s o f S a f e t y C o m m i t t e e r e c o m m e n d a t i o n s On g o i n g In c r e a s e e m p l o y e e k n o w l e d g e t h r o u g h c o m p r e h e n s i v e t r a i n i n g a n d c r o s s t r a i n i n g Or g a n i z a t i o n Co n t i n u e c r o s s t r a i n i n g p r o g r a m f o r M E O s p e r e s t a b l i s h e d r o t a t i o n On g o i n g Co o r d i n a t e c o m p l e t i o n o f n e c e s s a r y t r a i n i n g t o s t a y i n c o m p l i a n c e w i t h a n n u a l s c h e d u l e On g o i n g Ma i n t a i n t r a c k i n g f i l e s o f e m p l o y e e t r a i n i n g On g o i n g Cr e a t e m e c h a n i s m f o r o n - t h e - j o b - s i t e s a f e t y a s s e s s m e n t s t o b e c o m p l e t e d b y S u p e r v i s o r s a n d S u p e r i n t e n d e n t s On g o i n g Im p r o v e m a n a g e m e n t i n f o r m a t i o n t h r o u g h e n h a n c e d d a t a c o l l e c t i o n a n d r e p o r t i n g m e c h a n i s m s Fi n a n c i a l Im p l e m e n t M u n i s / N o v a t i m e m o d u l e s f o r p a y r o l l , w o r k o r d e r s , a s s e t m a n a g e m e n t , i n v e n t o r y , e t c . Q1 2 0 1 5 Village of Glenview Adopted 2015 Budget 46 De p a r t m e n t B u s i n e s s P l a n Ca t e g o r y a n d T a r g e t D a t e Pu b l i c W o r k s D e p a r t m e n t En h a n c e b u d g e t m a n a g e m e n t t h r o u g h t h e t i m e l y r e p o r t i n g o f Y T D a c t u a l s Fi n a n c i a l Wo r k i n c o o p e r a t i o n w i t h A d m i n i s t r a t i v e S e r v i c e s t o p r o d u c e m o n t h l y e x p e n d i t u r e r e p o r t a c r o s s a l l f u n d s On g o i n g Re v i e w Y T D b u d g e t r e p o r t s w i t h A d m i n i s t r a t i o n S t a f f , S u p e r i n t e n d e n t s , a n d S u p e r v i s o r s o n a q u a r t e r l y b a s i s On g o i n g Ef f e c t i v e l y m a i n t a i n t h e V i l l a g e ' s f l e e t i n o r d e r t o e n s u r e i n t e r n a l c u s t o m e r s m e e t t h e i r o p e r a t i o n a l g o a l s Or g a n i z a t i o n Im p l e m e n t e l e c t r o n i c i n d i r e c t t i m e , i n v e n t o r y , a n d r e p a i r o r d e r e n t r y b y M e c h a n i c s Q1 2 0 1 5 As s e s s c o n d i t i o n o f f u e l s y s t e m c o m p o n e n t s i n o r d e r t o d e v e l o p r e p a i r / r e p l a c e m e n t b u d g e t s c h e d u l e Q1 2 0 1 5 Ma n a g e o p p o r t u n i t i e s t o p u r c h a s e s h a r e d s e r v i c e s a n d c o m m o d i t i e s t o c r e a t e e c o n o m i e s o f s c a l e Mu n i c i p a l C o l l a b o r a t i o n Pa r t i c i p a t e i n M u n i c i p a l P a r t n e r i n g I n i t i a t i v e f o r j o i n t p u r c h a s i n g On g o i n g Co n t i n u e d a n a l y s i s o f v a r i o u s s e r v i c e s a n d c o m m o d i t y p r o c u r e m e n t t o d e t e r m i n e M P I f e a s i b i l i t y ( i . e . a l t e r n a t i v e s f o r t h e p r o c u r e m e n t o f r o a d s a l t ) On g o i n g Ma n a g e o p p o r t u n i t i e s t o p r o v i d e e f f i c i e n t , c o s t e f f e c t i v e a n d h i g h q u a l i t y s e r v i c e s Or g a n i z a t i o n Di r e c t o v e r s i g h t o f c r o s s - c o n n e c t i o n c o n t r o l s e r v i c e s l e a k d e t e c t i o n a n d w a t e r m e t e r t e s t i n g s e r v i c e s On g o i n g Co n t i n u e S C A D A c o m m u n i c a t i o n s u p d a t e t o i n c r e a s e f u n c t i o n a l i t y a n d r e p o r t i n g c a p a b i l i t i e s On g o i n g Co n d u c t c o n t i n u o u s p r o c e s s e v a l u a t i o n a n d i m p l e m e n t i m p r o v e m e n t s t o i n t e g r a t e b e s t p r a c t i c e s , l e v e r a g e t e c h n o l o g y , a n d s t r e a m l i n e b u s i n e s s pro c e s s e s Or g a n i z a t i o n Ro u t i n e l y e v a l u a t e a n d q u a n t i f y P u b l i c W o r k s p r o g r a m s a n d s e r v i c e l e v e l s On g o i n g Pa r t i c i p a t e i n t h e i m p l e m e n t a t i o n o f a u t o m a t i c m e t e r r e a d i n g w i t h f o u r o t h e r M P I c o m m u n i t i e s Q1 2 0 1 5 Co n t i n u e A n t i - i c i n g a n d D e - i c i n g p r o g r a m u t i l i z i n g t r a i l e r m o u n t e d s p r a y b a r s / t a n k s a n d n e w 6 / 8 y a r d t r u c k s t o e v a l u a t e c h e m i c a l p r o d u c t s On g o i n g Ev a l u a t e f e a s i b i l i t y a n d i m p l e m e n t m o b i l e / t a b l e t c o m p u t i n g f o r f i e l d w o r k On g o i n g Co n t i n u e t o e v a l u a t e G P S v e h i c l e t r a c k i n g p i l o t p r o g r a m a n d a c c e s s t h e f e a s i b i l i t y o f f u l l i m p l e m e n t a t i o n a m o n g t h e P u b l i c W o r k s F l e e t Q1 2 0 1 5 Co n t i n u a l l y m a n a g e i m p a c t o f E m e r a l d A s h B o r e r ( E A B ) o n V i l l a g e ' s t r e e i n v e n t o r y O r g a n i z a t i o n Ma n a g e a c c e l e r a t e d r e m o v a l o f t r e e s i n f e s t e d w i t h E A B On g o i n g Ma i n t a i n t h e n u m b e r o f t r e e p l a n t i n g s t o k e e p p a c e w i t h r e m o v a l s On g o i n g De p a r t m e n t B u s i n e s s P l a n C a t e g o r y a n d T a r g e t D a t e Po l i c e D e p a r t m e n t Se l e c t i o n , t r a i n i n g a n d i n t e g r a t i o n o f s w o r n o f f i c e r s i n t o I n v e s t i g a t i o n s U n i t Or g a n i z a t i o n So l i c i t i n t e r e s t f r o m s w o r n p e r s o n n e l a n d c o n d u c t s e l e c t i o n i n t e r v i e w s f o r o p e n p o s i t i o n ( s ) Q1 2 0 1 5 Pr o v i d e b a s i c i n v e s t i g a t i v e t r a i n i n g c o u r s e s t o s e l e c t e d c a n d i d a t e s Q2 2 0 1 5 In t e g r a t e s e l e c t e d c a n d i d a t e s i n t o w o r k a s s i g n m e n t s a n d c a s e l o a d s u n d e r t h e g u i d a n c e o f e x p e r i e n c e d d e t e c t i v e s a n d u n i t c o m m a n d e r s Q3 2 0 1 5 Ev a l u a t i o n o f s e l e c t i o n s , i n t e g r a t i o n a n d t r a i n i n g p r o c e s s f o r f u t u r e a s s i g n m e n t s Q4 2 0 1 5 Village of Glenview Adopted 2015 Budget 47 De p a r t m e n t B u s i n e s s P l a n Ca t e g o r y a n d T a r g e t D a t e Po l i c e D e p a r t m e n t Re v i e w o f t h e i n v e s t i g a t i v e h i r i n g o f t h e b a c k g r o u n d p r o c e s s o n p o l i c e c a n d i d a t e s Or g a n i z a t i o n Ga t h e r i n p u t f r o m p e r s o n n e l i n v o l v e d i n s e l e c t i o n p r o c e s s o n t h e e f f i c i e n t a n d e f f e c t i v e n e s s o f t h e p r o c e d u r e s Q1 2 0 1 5 Ev a l u a t e t h e t e s t i n g a b i l i t y o f o u t s i d e v e n d o r s p r o c e d u r e s / f o r m a t t o e f f e c t i v e l y a s s e s s a n d r e c o m m e n d p o l i c e c a n d i d a t e s f o r e m p lo y m e n t Q 2 20 1 5 Re s e a r c h a n d d o c u m e n t a p p l i c a b l e r e v i s i o n s a n d / o r c h a n g e s o f p r o c e s s Q2 2 0 1 5 Pr e p a r e r e v i s e d / u p d a t e d i n f o r m a t i o n o n s e l e c t i o n p r o c e s s f o r n e c e s s a r y a p p r o v a l Q3 2 0 1 5 Me e t w i t h B F P C o n r a t i n g p r o c e s s f o r l a t e r a l c a n d i d a t e s Q4 2 0 1 5 Up d a t e a n d t r a n s f e r o f F i e l d T r a i n i n g O f f i c e r p r o g r a m t o O p e r a t i o n s f o r e f f i c i e n c y o n l a t e r a l a n d n o n - l a t e r a l h i r e s Or g a n i z a t i o n Tr a i n i n g o f n e w F i e l d T r a i n i n g O f f i c e r s a n d r e q u a l i f y c u r r e n t F T O ’ s t o n e w s t a n d a r d s Q1 - Q 4 2 0 1 5 Tr a i n p a t r o l s u p e r v i s o r s f o r m a n a g i n g u p d a t e d F T O p r o g r a m Q1 - Q 4 2 0 1 5 Es t a b l i s h F T O c o m m i t t e e t o o v e r s e e p r o b a t i o n a r y o f f i c e r p e r f o r m a n c e b a s e d o n d a i l y / m o n t h l y o b s e r v a t i o n r e p o r t s o n o f f i c e r s a n d s u p e r v i s o r s f o r p e r f o r m a n c e Q 2 - Q 3 2 0 1 5 Es t a b l i s h a n e v a l u a t i o n p r o c e s s f o r F T O a n d s u p e r v i s o r s t o i n c r e a s e p e r f o r m a n c e a n d a c c o u n t a b i l i t y Q2 - Q 3 2 0 1 5 FT O ’ s a n d s u p e r v i s o r s w i l l m e e t a n d d i s c u s s p r o g r a m f o r f e e d b a c k , i s s u e r e s o l u t i o n s , a n d c o n c e r n s Q4 2 0 1 5 Up d a t e o f d e p a r t m e n t p o l i c y o n u n i f o r m s a n d e q u i p m e n t t h r o u g h a r e s t r u c t u r e d u n i f o r m p o l i c y Or g a n i z a t i o n Me e t w i t h c o m m a n d s t a f f f o r r e c o m m e n d a t i o n s o n u n i f o r m s a n d e q u i p m e n t Q1 2 0 1 5 Co n t a c t d i f f e r e n t v e n d o r s t o e s t a b l i s h p r i c i n g a n d u n i f o r m s p e c i f i c s Q1 - Q 2 2 0 1 5 Se t e n d d a t e f o r f i n a l u n i f o r m t r a n s i t i o n f r o m c u r r e n t u n i f o r m s t o e s t a b l i s h e d s p e c i f i c a t i o n s Q1 2 0 1 5 St a n d a r d i z e c h a n g e o v e r t o G l o c k 4 0 c a l i b e r h a n d g u n s a n d p o l i c y r e q u i r e m e n t s f o r h a n d l i n g a n d m a i n t e n a n c e Q1 2 0 1 5 Co m m u n i t y P o l i c i n g a n d P r o b l e m S o l v i n g b y m a i n t a i n i n g c u r r e n t l e v e l s o f e n f o r c e m e n t e f f o r t s In f o r m a t i o n T e c h n o l o g y Ma i n t a i n t o t a l a m o u n t o f Wa l k a n d T a l k s a s a v i s i b l e c o n n e c t i o n f o r c i t i z e n s a n d b u s i n e s s o w n e r s Q1 - Q 4 2 0 1 5 Ut i l i z e Di r e c t e d P a t r o l s / P r e m i s e C h e c k s b y t a r g e t i n g p a r k s , s c h o o l s , T h e G l e n , a n d b a r c h e c k s w i t h c r i m e p r e v e n t i o n e f f o r t s Q1 - Q 4 2 0 1 5 Us e o f Tr a f f i c D e v i c e s ( s p e e d b o a r d s / c a r t s ) i n a n e f f o r t t o a d d r e s s n e i g h b o r h o o d c o n c e r n s o f t r a f f i c s a f e t y Q1 - Q 4 2 0 1 5 Ma i n t a i n a l l S c h o o l z o n e e n f o r c e m e n t s Q1 - Q 4 2 0 1 5 Co n t i n u a t i o n o f Ci t i z e n ’ s P o l i c e A c a d e m y C l a s s # 1 0 Q1 - Q 2 2 0 1 5 Ef f e c t i v e u t i l i z a t i o n a n d w o r k l o a d r e d i s t r i b u t i o n o f P u b l i c S e r v i c e O f f i c e r s ( P S O ’ s ) Or g a n i z a t i o n De t e r m i n e p e r f o r m a n c e l e v e l s a n d t a s k s r e l a t e d t o r e d i s t r i b u t i o n o f w o r k a s s i g n m e n t s Q1 2 0 1 5 Pr o v i d e a d d i t i o n a l t r a i n i n g a n d e d u c a t i o n a s s o c i a t e d w i t h s p e c i f i c w o r k l o a d r e - d i s t r i b u t i o n Q1 - Q 4 2 0 1 5 Se r v e i n a s u p p o r t c a p a c i t y o r a c t a s e d u c a t o r s , f a c i l i t a t o r s , o r l i a i s o n s . ( n e i g h b o r h o o d o r c o m m u n i t y m e e t i n g s , t o u r s , s c h o o l s , o r c h u r c h e s ) Q1 - Q 4 2 0 1 5 Ad d r e s s i n g t r a f f i c i s s u e s t h r o u g h p r o a c t i v e e f f o r t s Or g a n i z a t i o n De v e l o p m e n t o f p r o a c t i v e a p p r o a c h t o c u r r e n t t r a f f i c i s s u e s ( s p e e d i n g , c e l l p h o n e u s e , e t c . ) Q1 - Q 4 2 0 1 5 Po s i t i v e a p p r o a c h t o w a r d s t r a f f i c e n f o r c e m e n t t o i n c l u d e o f f i c e r d i s c r e t i o n a n d i s s u a n c e o f w a r n i n g t i c k e t s Q1 - Q 4 2 0 1 5 Pr o v i d e e f f e c t i v e t r a f f i c e n f o r c e m e n t s a n d v i s i b i l i t y f o r c u r r e n t a n d n e w o f f i c e r s Q1 - Q 4 2 0 1 5 De t e r m i n e w o r k l o a d b y e n f o r c e m e n t f u n c t i o n s a n d g e o g r a p h i c a l a r e a s Q1 - Q 4 2 0 1 5 Village of Glenview Adopted 2015 Budget 48 De p a r t m e n t B u s i n e s s P l a n Ca t e g o r y a n d T a r g e t D a t e Po l i c e D e p a r t m e n t Su c c e s s i o n p l a n n i n g t o m a i n t a i n a d e q u a t e s t a f f i n g a n d s k i l l l e v e l s Or g a n i z a t i o n Ma k e s u r e a l l k e y p o s i t i o n s a r e w e l l d e f i n e d Q1 2 0 1 5 Id e n t i f y a c c e s s i b l e t a l e n t f o r w h e n o p p o r t u n i t i e s a r i s e Q1 2 0 1 5 Pr e p a r e e m p l o y e e ( s ) f o r a d v a n c e m e n t t h r o u g h d e v e l o p m e n t , t r a i n i n g , s k i l l s a n d r o t a t i o n Q2 2 0 1 5 Co n t i n u e s u c c e s s i o n p l a n n i n g e f f o r t s o n d e v e l o p m e n t t h r o u g h r o t a t i n g a s s i g n m e n t s Q1 - Q 4 2 0 1 5 Ef f e c t i v e t r a i n i n g t o w a r d m e n t a l h e a l t h s i t u a t i o n s Or g a n i z a t i o n De t e r m i n a t i o n o f t r a i n i n g n e e d w i t h i n t h e c o m m u n i t y Q1 2 0 1 5 Se l e c t i o n o f a p p r o p r i a t e o f f i c e r ( s ) f o r e f f e c t i v e n e s s o f p r o g r a m , p r o v i d i n g v a l u e t o t h e d e p a r t m e n t / c o m m u n i t y Q1 2 0 1 5 Pr o v i d e s t a t e - c e r t i f i e d t r a i n i n g a p p r o v e d b y t h e I l l i n o i s L a w E n f o r c e m e n t T r a i n i n g a n d S t a n d a r d s B o a r d Q2 - Q 3 2 0 1 5 De v e l o p p a r t n e r s h i p w i t h o t h e r C I T a g e n c i e s f o r m u t u a l a s s i s t a n c e Q3 - Q 4 2 0 1 5 Ap p l y t h e t r a i n i n g a n d c o n c e p t s o f t h e p r o g r a m Q3 - Q 4 2 0 1 5 De p a r t m e n t B u s i n e s s P l a n Ca t e g o r y a n d T a r g e t D a t e Fi r e D e p a r t m e n t Gu i d e t h e a n a l y s i s , d e s i g n a n d i m p l e m e n t a t i o n o f i n f o r m a t i o n a n d t e c h n o l o g y a s s e t s t o s u p p o r t d e p a r t m e n t o p e r a t i o n s In f o r m a t i o n T e c h n o l o g y Up d a t e m o b i l e d e v i c e s a n d e n h a n c e c u r r e n t N e w W o r l d a p p l i c a t i o n t o v e r s i o n 1 0 . 2 Q2 2 0 1 5 , o n - g o i n g Pa r t i c i p a t e i n t h e s o f t w a r e e v a l u a t i o n p r o c e s s f o r t h e n e w t i m e a n d a t t e n d a n c e p r o g r a m Q2 2 0 1 5 Pa r t i c i p a t e a n d s u p p o r t t h e B u s i n e s s P r o c e s s D i v i s i o n i n i m p r o v i n g a d m i n i s t r a t i v e e f f i c i e n c y a n d f u n c t i o n a l i t y Q3 2 0 1 5 Ev a l u a t e m o b i l e c o n n e c t i v i t y d e v i c e s f o r i m p r o v e d C A D t o a p p a r a t u s f u n c t i o n a l i t y Q3 2 0 1 5 Ma i n t a i n s o u n d f i n a n c i a l p r a c t i c e s t o p r o m o t e e f f i c i e n t s e r v i c e d e l i v e r y , f i s c a l r e s p o n s i b i l i t y , a n d t r a n s p a r e n c y Fi n a n c i a l H e a l t h Im p l e m e n t i n t e r n a l f i n a n c i a l t r a c k i n g p r o c e s s t o m o n i t o r e x p e n s e s m o r e e f f i c i e n t l y Q1 2 0 1 5 Mo n i t o r t h e g r a n t a p p l i c a t i o n t h a t w a s s u b m i t t e d f o r c o m p l e t e m o b i l e r a d i o r e p l a c e m e n t Q1 2 0 1 5 Co n t i n u e i m p r o v i n g o p e r a t i o n s , s t a f f i n g , a n d p r o g r a m s t o m a x i m i z e q u a l i t y o f s e r v i c e a n d e f f i c i e n c y Or g a n i z a t i o n Co n d u c t a p r o m o t i o n a l p r o c e s s f o r C a p t a i n . T h e p r o m o t i o n a l p r o c e s s w i l l c o m p l y w i t h s t a t e r e g u l a t i o n s a n d t h e C o l l e c t i v e B a r g a i n i n g A g r e e m e n t Q2 2 0 1 5 Ne g o t i a t e a n e w c o l l e c t i v e b a r g a i n i n g a g r e e m e n t w i t h L o c a l 4 1 8 6 . Q1 2 0 1 5 Im p l e m e n t t h e t r a i n i n g a p p r e n t i c e s h i p p r o g r a m , i n t r o d u c i n g f i r e f i g h t e r / p a r a m e d i c s i n t o t h e t r a i n i n g d i v i s i o n Q2 2 0 1 5 Im p l e m e n t C a r e e r D e v e l o p m e n t P r o g r a m f o r c o m p a n y o f f i c e r s t o p r o m o t e s u c c e s s i o n p l a n n i n g Q1 2 0 1 5 Co n t i n u e m a n a g e m e n t o f f a c i l i t i e s p r o j e c t s i n a n e f f e c t i v e , f i s c a l l y - r e s p o n s i b l e m a n n e r Fi n a n c i a l H e a l t h Co m p l e t e a l l r e q u i r e d b u i l d i n g a n d o p e r a t i o n a l u p g r a d e s t o f i n i s h n e w F i r e S t a t i o n # 6 Q1 2 0 1 5 Ev a l u a t e , p l a n a n d f u n d t h e p r o p e r r e p a i r s t o F i r e S t a t i o n s # 1 3 a n d # 1 4 Q3 2 0 1 5 An a l y z e i n c i d e n t d a t a t o v a l i d a t e n e w r e s p o n s e g u i d e l i n e s a r e e f f i c i e n t a n d e f f e c t i v e Q2 2 0 1 5 Ev a l u a t e c u r r e n t a m b u l a n c e s p e c i f i c a t i o n s f o r c o s t e f f i c i e n c i e s i n p r e p a r a t i o n f o r t h e d e s i g n o f t h e n e w a m b u l a n c e Q3 2 0 1 5 Village of Glenview Adopted 2015 Budget 49 De p a r t m e n t B u s i n e s s P l a n Ca t e g o r y a n d T a r g e t D a t e Co m m u n i t y D e v e l o p m e n t Ma n a g e t h e V i l l a g e ' s t h r e e - y e a r d e s i g n p r o c e s s t o e n s u r e a d e q u a t e i n f o r m a t i o n i s a v a i l a b l e f o r t h e f i v e - y e a r C I P p l a n n i n g p r o c e s s a n d s e a m l e s s tr a n s i t i o n t o t h e C o n s t r u c t i o n D i v i s i o n f o r pro jec t d e l i v e r y En g i n e e r i n g S e r v i c e s De l i v e r C I P p r o j e c t d e s i g n s o n s c h e d u l e , w i t h i n b u d g e t , a n d i n a c c o r d a n c e w i t h Q M P On g o i n g Up d a t e t h e V i l l a g e ' s 5 - y e a r C I P b a s e d o n t h e I M S r o a d w a y r a t i n g s Q4 2 0 1 4 Cr o s s - t r a i n r e s t r u c t u r e d d i v i s i o n s t a f f f o r p u b l i c a n d p r i v a t e p r o j e c t s a n d s e r v i c e s Q2 2 0 1 5 Im p l e m e n t p r o c e s s f o r p r i v a t e e n g i n e e r i n g p e r m i t e l e c t r o n i c s u b m i t t a l s a n d e l e c t r o n i c p l a n r e v i e w s O n g o i n g Ac t i v e l y t r a c k a n d a p p l y f o r C I P g r a n t s On g o i n g Pl a n a n d d e s i g n F l o o d R i s k R e d u c t i o n P r o g r a m ( F R R P ) p r o j e c t s p e r t h e a p p r o v e d 5 - y e a r i m p l e m e n t a t i o n s c h e d u l e O n g o i n g En g a g e t h e p u b l i c w i t h a n a c t i v e p u b l i c o u t r e a c h p r o c e s s f o r a l l C I P s On g o i n g Mo n i t o r M W R D p r o g r e s s o n u p c o m i n g s a n i t a r y s e w e r I n f l o w a n d I n f i l t r a t i o n ( I / I ) r e q u i r e m e n t s O n g o i n g De l i v e r e n g i n e e r i n g s e r v i c e s w i t h a f o c u s o n e x c e l l e n t c u s t o m e r s e r v i c e s t o b o t h r e s i d e n t s a n d d e v e l o p e r s O n g o i n g Mo n i t o r n e w M W R D w a t e r s h e d o r d i n a n c e a n d d e t e r m i n e i f w e s h o u l d b e c o m e a n a u t h o r i z e d c o m m u n i t y O n g o i n g Co o r d i n a t e C I P & P r i v a t e D e v e l o p m e n t p r o j e c t i n f r a s t r u c t u r e a n d r e s i d e n t o u t r e a c h . ( e . g . G l e n G a t e a n d D o w n t o w n d e v e l o p m e n t s ) O n g o i n g Ma i n t a i n a n d e v a l u a t e t h e V i l l a g e ' s P r o j e c t M a n a g e r a c t i v i t i e s t o e n s u r e o n - t i m e a n d o n - b u d g e t d e l i v e r y o f c o r e C I P p r o j e c t s w h i l e w o r k i n g i n co n c e r t w i t h V i l l a ge r e s i d e n t s Co n s t r u c t i o n Wo r k w i t h t h e P u b l i c W o r k s D e p a r t m e n t o n p o t e n t i a l p o l i c y r e v i s i o n s r e l a t e d t o a c t i v e m a i n t e n a n c e pr o j e c t s f u n d e d b y t h e C I P i n c l u d i n g c r a c k - s e a l i n g , MA R S - A / C , s e w e r t e l e v i s i n g a n d c l e a n i n g a n d o t h e r s On g o i n g Tr a c k a n d a n a l y z e c o n t i n g e n c y u s e f o r 2 0 1 3 p r o j e c t s Q4 2 0 1 4 Co n d u c t 1 2 m o n t h w a r r a n t y i n s p e c t i o n s o n a l l 2 0 1 2 p r o j e c t s Q4 2 0 1 4 Su p p o r t t h e c l o s e - o u t o f t h e E a s t o f H a r m s s a n i t a r y s e w e r s y s t e m i m p r o v e m e n t p r o j e c t i n c l u d i n g r e s o l u t i o n o f c o s t e f f i c i e n t t o r e s o l v e s y s t e m d e f i c i e n c i e s On g o i n g In c r e a s e u s e o f e m a i l g r o u p s f o r p r o j e c t c o m m u n i c a t i o n s a n d f a c i l i t a t e t r a n s i t i o n f r o m h a r d c o p y m a i l i n g s O n g o i n g Wo r k w i t h E n g i n e e r i n g S e r v i c e s i n a n e f f o r t t o c o o r d i n a t e C I P & P r i v a t e D e v e l o p m e n t p r o j e c t i n f r a s t r u c t u r e O n g o i n g Ma n a g e t h e V i l l a g e ' s p l a n n i n g a n d e c o n o m i c d e v e l o p m e n t i n i t i a t i v e s t o d e l i v e r e f f i c i e n t , t i m e l y a n d a c c u r a t e r e g u l a t o r y r e v i e w s a n d e n s u r e t h e vi a b i l i t y o f G l e n v i e w ' s d i v e r s e t a x b a s e Pl a n n i n g Re p r e s e n t t h e V i l l a g e ' s i n t e r e s t a t t h e C h a m b e r o f C o m m e r c e , t h e N o r t h S h o r e C V B , t r a d e s h o w s , a n d s u p p o r t f o r G r e e n B u s i n e s s a w a r d s On g o i n g Co n d u c t b u s i n e s s r e t e n t i o n v i s i t s ( l a r g e / s m a l l ) a n d c o o r d i n a t e V i l l a g e r e s p o n s e t o i s s u e s i d e n t i f i e d On g o i n g Su p p o r t o w n e r s ' m a r k e t i n g o f a v a i l a b l e c o m m e r c i a l p r o p e r t i e s t h r o u g h C o S t a r , p r o d u c e l i s t o f n e w b u s i n e s s e s , f o s t e r b r o k e r r e l a t i o n s h i p s , a n d a d m i n i s t e r in c e n t i v e a g r e e m e n t s On g o i n g Ef f e c t i v e l y m a n a g e d e v e l o p m e n t p r o p o s a l s a n d s p e c i a l p r o j e c t s u s i n g e s t a b l i s h e d p r o t o c o l s a n d p r e l i m i n a r y a g e n d a s t o p r o c e s s c a s e s t h r o u g h t h e r e g u l a t o r y pr o c e s s i n a t i m e l y m a n n e r On g o i n g Pa r t i c i p a t e w i t h t h e o t h e r m e m b e r c o m m u n i t i e s i n t h e d e s i g n a n d i m p l e m e n t a t i o n o f r e g i o n a l t r a n s p o r t a t i o n i n i t i a t i v e s i n c l u d i n g t h e S k o k i e V a l l e y T r a i l , AM T R A K , M e t r a a n d P A C E On g o i n g Pr o v i d e s u p p o r t t o t h e r e d e v e l o p m e n t e f f o r t s a n d C I P i m p r o v e m e n t s f o r D o w n t o w n ( G l e n v i e w R d s t r e e t s c a p e a n d p a r k i n g ) , G l e n T o w n C e n t e r , M i l w a u k e e Av e , a n d W a u k e g a n C o r r i d o r s On g o i n g Cr e a t e w a y s t o i n f o r m t h e p u b l i c a n d g u i d e c u s t o m e r s t h r o u g h t h e v a r i o u s r e g u l a t o r y p r o c e s s e s ( e d u c a t i o n a l v i d e o s , F A Q , M a p O f f i c e , t e m p l a t e s , i n s t r u c t i o n a l pr e s e n t a t i o n s , h o w - t o - s e m i n a r s , f i l l a b l e a p p l i c a t i o n s , w e b s i t e u p d a t e s , e t c . ) On g o i n g Re s e a r c h , d r a f t , g a i n p u b l i c i n p u t a n d i m p l e m e n t t h e f o l l o w i n g c o d e i m p r o v e m e n t s : u n i f i e d d e v e l o p m e n t c o d e ; d o w n t o w n d e v e l o p m e n t c o d e u p d a t e s ; p l a n n e d de v e l o p m e n t ; s i t e p l a n r e v i e w o r d i n a n c e ; c r o s s a c c e s s a g r e e m e n t s ; p a r k i n g a n d l o a d i n g , s i g n a g e a n d d e s i g n g u i d e l i n e s ; l i g h t i n g ; l a n d s c a p i n g ; o u t d o o r d i n i n g , bu s i n e s s l i c e n s e s , b a n n e r s , a f f o r d a b l e h o u s i n g p l a n On g o i n g Village of Glenview Adopted 2015 Budget 50 De p a r t m e n t B u s i n e s s P l a n Ca t e g o r y a n d T a r g e t D a t e Co m m u n i t y D e v e l o p m e n t Ma n a g e t h e V i l l a g e ' s p l a n n i n g a n d e c o n o m i c d e v e l o p m e n t i n i t i a t i v e s t o d e l i v e r e f f i c i e n t , t i m e l y a n d a c c u r a t e r e g u l a t o r y r e v i e w s a n d e n s u r e t h e vi a b i l i t y o f G l e n v i e w ' s d i v e r s e t a x b a s e Pl a n n i n g Co m p l e t i o n o f t h e f i r s t p h a s e o f t h e 2 0 1 5 V i l l a g e C o m p r e h e n s i v e P l a n Q4 2 0 1 5 Ma n a g e t h e f o l l o w i n g C D i n i t i a t i v e s : D o w n t o w n r e d e v e l o p m e n t ; p o s s i b l e r e d e v e l o p m e n t o f V i l l a g e H a l l s i t e ; 1 8 7 9 C h e s t n u t ; C h e s t n u t / L e h i g h c o r n e r ; P r a i r i e Gl e n v a c a n t l o t s ; O l d W i l l o w R d ; M a t t y ' s Q4 2 0 1 5 Im p l e m e n t a d d i t i o n a l a d m i n i s t r a t i v e a p p r o v a l p o l i c i e s a n d c o n d u c t s a m e d a y r e v i e w s f o r s i g n s ; m i n o r s i t e p l a n , s e t b a c k , o r a e s t h e t i c c h a n g e s ; f e n c e s ; co m m i s s i o n c o n s u l t a t i o n s ; a n d s i n g l e - l o t s u b d i v i s i o n s Q4 2 0 1 5 Pr o v i d e t i m e l y a n d e f f i c i e n t i n s p e c t i o n s e r v i c e s In s p . S e r v i c e s Co m p l e t e t h e I S O p r o c e s s a n d o b t a i n a r a t i n g t h a t i s l e s s t h a n o r e q u a l t o a 6 Q1 2 0 1 5 Co n t i n u e e f f o r t s t o i m p l e m e n t p r o c e s s i m p r o v e m e n t s a n d a s t a n d a r d o p e r a t i n g p r o c e d u r e d o c u m e n t Q 1 2 0 1 5 Co n t i n u e t o r e s e a r c h a n d d e v e l o p a d d i t i o n a l o p p o r t u n i t i e s f o r o n l i n e p e r m i t t i n g a n d p l a n r e v i e w Q 4 2 0 1 5 Co n t i n u e t o e x p a n d c o n s t r u c t i o n r e l a t e d f i r e i n s p e c t i o n s t o F S C I a n d o t h e r h i g h l y q u a l i f i e d c o m p a n i e s Q 4 2 0 1 5 Co n t i n u e t o a n a l y z e d i v i s i o n t a s k s t h a t c a n b e s e n t t o t h e R e s o l u t i o n C e n t e r Q4 2 0 1 5 Village of Glenview Adopted 2015 Budget 51 VILLAGE OF GLENVIEW PERFORMANCE METRICS Village of Glenview Adopted 2015 Budget 52 Di v i s i o n Pe r f o r m a n c e M e a s u r e 20 1 3 Ac t u a l 20 1 4 Pr o j e c t e d 20 1 5 Ta r g e t Vi l l a g e M a n a g e r ' s O f f i c e Pe r c e n t i n c r e a s e i n E - G l e n v i e w s u b s c r i p t i o n s 44 % 8 . 6 0 % 1 0 % Nu m b e r o f S a f e t y / L o s s P r e v e n t i o n t r a i n i n g s c o n d u c t e d p e r y e a r 11 1 Pe r c e n t C h a n g e o f T o t a l N u m b e r o f p r o p e r t y / c a s u a l t y c l a i m s n/ a - 2 4 % - 5 % Pe r c e n t c h a n g e i n n u m b e r o f O S H A r e c o r d a b l e i n j u r i e s p e r y e a r -1 7 % - 2 1 % - 5 % Pe r c e n t c h a n g e i n m e d i c a l o n l y w o r k e r s ' c o m p e n s a t i o n c l a i m s p e r y e a r n/ a n / a - 5 % Nu m b e r o f E q u a l E m p l o y m e n t O p p o r t u n i t y c o m p l i a n c e t r a i n i n g t o p i c s c o n d u c t e d p e r y e a r 21 0 HM O H e a l t h p l a n c l a i m s l o s s r a t i o 87 % 9 7 % 9 4 % PP O H e a l t h p l a n c l a i m s l o s s r a t i o 82 % 1 1 6 % 1 0 0 % Pe r c e n t c h a n g e i n R x c o s t p e r e m p l o y e e p e r m o n t h 7. 4 7 % 1 8 % 8 % Pe r c e n t c h a n g e i n g e n e r i c p r e s c r i p t i o n R x u t i l i z a t i o n 3. 7 4 % 2 % 2 % Pe r c e n t c h a n g e i n 9 0 d a y m a i l o r d e r R x u t i l i z a t i o n -6 . 5 1 % - 1 % 1 % Te l e c o m m u n i c a t o r a v e r a g e q u a l i t y a s s u r a n c e s c o r e 92 % 9 2 % 9 2 % Pr o c e s s 9 0 % o f F i r e a n d E M S c a l l s w i t h i n 2 m i n u t e s ( I S O s t a n d a r d ) 98 % 9 7 % 9 0 % An s w e r 9 5 % o f c a l l s w i t h i n 1 5 s e c o n d s ( 2 r i n g s ) n/ a 9 9 % 9 5 % Ob t a i n s c o r e s o f 9 0 % o r b e t t e r o n E M D q u a l i t y a s s u r a n c e c a l l s n/ a 9 0 % 9 0 % 10 0 % 1 0 0 % 1 0 0 % Av e r a g e n u m b e r o f w e b v i s i t s e a c h m o n t h 10 , 0 0 0 1 4 , 6 0 0 1 5 , 0 0 0 Jo i n t D i s p a t c h Hu m a n R e s o u r c e s Ad m i n i s t r a t i o n Co m m u n i c a t i o n s Pe r c e n t o f q u a r t e r l y m e e t i n g s h e l d w i t h d e p a r t m e n t d i r e c t o r s t o p r o v i d e e v a l u a t i o n s r e l a t i n g t o b u d g e t pr o g r e s s o n b u s i n e s s p l a n s , w o r k p l a n s a n d p r o j e c t l i s t s Village of Glenview Adopted 2015 Budget 53 Di v i s i o n Pe r f o r m a n c e M e a s u r e 20 1 3 Ac t u a l 20 1 4 Pr o j e c t e d 20 1 5 Ta r g e t Ad m i n i s t r a t i v e S e r v i c e s D e p a r t m e n t Pe r c e n t o f I T s e r v i c e l e v e l a g r e e m e n t r e s p o n s e f o r H e l p d e s k s u p p o r t ( t i c k e t r e s p o n s e , b a c k - u p c o m p l e t i o n an d s e c u r i t y p a t c h u p d a t e ) 99 % 9 0 % 9 9 % IT H e l p d e s k s e r v i c e s a t i s f a c t i o n a n d c o u r t e s y r a t i n g 43 4 In t e r n a l c u s t o m e r s e r v i c e r a t i n g t h a t s h o w s t a f f ' s d e s k t o p m a p p i n g a n d G I S q u e r i e s a r e b e i n g m e t 44 4 Pe r c e n t t i m e p r o j e c t t a s k s r e m a i n o n s c h e d u l e 90 % 8 0 % 9 0 % Pe r c e n t o f s y s t e m a n d s e r v i c e a v a i l a b i l i t y 99 % 9 9 % 9 9 % Pe r c e n t o f I T s e r v i c e l e v e l a g r e e m e n t o n - h o u r P r i o r i t y O n e r e s p o n s e 99 % 9 0 % 9 9 % Pe r c e n t a g e o f e n v i r o n m e n t a l l y f r i e n d l y r e g i s t e r e d p r o j e c t s ( E P A T ) t e c h n o l o g y p r o d u c t s p u r c h a s e d 99 % 9 9 % 9 9 % Ma n a g e m e n t t e a m s ' s a t i s f a c t i o n r a t i n g o n t h e e n t e r p r i s e s y s t e m s ' m a n a g e m e n t d a s h b o a r d 3. 0 0 3 . 5 3 . 7 5 Pe r c e n t c o n f i d e n c e g a i n e d o n d o c u m e n t s c a n n i n g v o l u m e a n d v a l u e 45 % 6 0 % 7 0 % Co n s e c u t i v e y e a r s f o r r e c e i v i n g t h e C e r t i f i c a t e o f A c h i e v e m e n t f o r E x c e l l e n c e i n F i n a n c i a l R e p o r t i n g 32 3 3 3 4 Co n s e c u t i v e y e a r s f o r r e c e i v i n g t h e D i s t i n g u i s h e d B u d g e t P r e s e n t a t i o n A w a r d 67 8 Nu m b e r o f r e p e a t a u d i t o r c o m m e n t s 00 0 Nu m b e r o f c o r r e c t i v e a u d i t o r c o m m e n t s 00 0 Su r v e y r e s p o n s e i n d i c a t e d o f o v e r a l l s a t i s f a c t i o n w i t h w o r k o r d e r c o m m u n i c a t i o n s a n d r e s p o n s e 44 4 # o f p a y m e n t s m a d e b y c u s t o m e r s u s i n g C i t i z e n S e l f S e r v i c e 12 , 6 1 0 1 6 , 3 7 7 1 2 , 0 0 0 # o f o n l i n e b a n k b i l l p a y m e n t s p r o c e s s e d 21 , 8 2 3 2 3 , 5 9 8 1 8 , 0 0 0 # o f p h o n e c a l l s a n s w e r e d 39 , 0 2 0 3 7 , 2 8 2 3 5 , 5 0 0 # o f t i m e s a c a l l i s r e q u e d 9, 4 0 2 5 , 2 0 1 4 , 8 0 0 # o f P u b l i c W o r k s w o r k o r d e r r e q u e s t s 4, 1 1 2 3 , 9 8 5 3 , 8 5 0 # o f p r o p e r t y v i o l a t i o n s r e p o r t e d a n d e n t e r e d 78 8 7 7 8 7 5 0 * N M U i s s c h e d u l e d t o b e s o l d i n A p r i l - J u n e 2 0 1 5 . T h e s a l e o f N M U w i l l a f f e c t t h e t o t a l s o f 2 0 1 5 Su p p o r t S e r v i c e s Fi n a n c e Re s o l u t i o n C e n t e r * Village of Glenview Adopted 2015 Budget 54 Di v i s i o n Pe r f o r m a n c e M e a s u r e 20 1 3 Ac t u a l 20 1 4 Pr o j e c t e d 20 1 5 Ta r g e t Pu b l i c W o r k s D e p a r t m e n t Re v i e w 1 0 % o f s t a n d a r d o p e r a t i n g p r o c e d u r e s a n n u a l l y 10 0 % 1 0 0 % 1 0 0 % 90 % a d h e r e n c e t o t r a i n i n g s c h e d u l e s 10 0 % 1 0 0 % 1 0 0 % Nu m b e r o f a v e r a g e h o u r s o f t r a i n i n g p e r M a i n t e n a n c e W o r k e r 34 3 1 . 5 3 0 Pe r c e n t r e d u c t i o n o n m a n - h o u r s f o r J U L I E l o c a t e s 0% 7 % 1 0 % Nu m b e r o f u t i l i t y h i t s 71 3 Pe r c e n t o f m i n i m u m b i l l a b l e h o u r s >7 0 % 5 8 . 9 5 % > 7 0 % Pe r c e n t o f r e p a i r s c o m p l e t e d i n 1 d a y >8 0 % 7 8 . 3 5 % > 8 0 % Pe r c e n t o f r e p a i r s c o m p l e t e d i n 3 d a y s o r l e s s >9 0 % 9 0 . 0 3 % > 9 0 % Pe r c e n t c o m p l i a n c e w i t h s c h e d u l e d p r e v e n t a t i v e m a i n t e n a n c e s c h e d u l e s 90 % 7 7 % 9 0 % Pe r c e n t o f " c o m e b a c k / r e p e a t " r e p a i r s <1 % 0 % < 1 % Pe r c e n t o f s c h e d u l e d m a i n t e n a n c e a n d u n s c h e d u l e d m a i n t e n a n c e r e p a i r r a t i o 60 / 4 0 4 3 / 5 7 6 0 / 4 0 Nu m b e r o f v o l u n t e e r e v e n t s ( e . g . c l e a n u p l i t t e r , r e m o v e b r u s h a n d i n s t a l l n a t i v e p l a n t s ) 73 6 Nu m b e r o f i n c h e s d u r i n g t h e D e c e m b e r - J a n u a r y s n o w s e a s o n 30 1 0 1 5 Nu m b e r o f p l o w e v e n t s d u r i n g t h e D e c e m b e r - J a n u a r y s n o w s e a s o n 77 1 0 Nu m b e r o f s a l t r u n s d u r i n g t h e D e c e m b e r - J a n u a r y s n o w s e a s o n 14 5 6 To n s o f s a l t u s e d d u r i n g t h e D e c e m b e r - J a n u a r y s n o w s e a s o n 6, 2 1 1 1 , 4 7 5 4 , 0 0 0 Lo a d s o f s n o w h a u l e d t o v a r i o u s s i t e s d u r i n g t h e D e c e m b e r - J a n u a r y s n o w s e a s o n 0 7 2 6 3 2 5 Nu m b e r o f t r e e s i n f e s t e d w i t h E A B r e m o v e d 77 0 7 8 3 6 0 0 Nu m b e r o f m e t e r s e r v i c e c a l l s ( e . g . m e t e r t e s t s , i n s t a l l a t i o n s , f i n a l r e a d s a n d r e p a i r s ) 4, 1 4 7 3 , 4 2 7 3 , 5 0 0 Nu m b e r o f s a n i t a r y s e w e r f e e t c l e a n e d ( G l e n v i e w S y s t e m ) 23 1 , 0 5 4 3 1 1 , 1 8 2 3 7 5 , 0 0 0 Nu m b e r o f s a n i t a r y s e w e r f e e t c l e a n e d ( N o r t h M a i n e S y s t e m ) 54 , 6 9 3 1 0 , 2 1 4 1 1 0 , 0 0 0 Pe r c e n t o f b u d g e t e d f u n d s c o m m i t t e d i n F a c i l i t y R e p a i r a n d R e p l a c e m e n t F u n d f o r f i s c a l y e a r 66 % 9 5 % 9 5 % Pe r c e n t o f w o r k o r d e r s c o m p l e t e d w i t h i n p r e - e s t a b l i s h e d t i m e f r a m e s 72 % 7 8 % 8 0 % Po l i c e D e p a r t m e n t Us e o f t r a f f i c c a l m i n g d e v i c e s 35 6 * 3 0 Im p l e m e n t a t i o n o f c i t i z e n / b u s i n e s s c o n t a c t t h r o u g h W a l k & T a l k s 3, 5 4 1 4 , 5 5 5 4 , 7 8 3 Nu m b e r o f r e s i d e n t s t h a t p a r t i c i p a t e d i n c h i l d s a f e t y s e a t p r o g r a m s 24 3 2 5 1 2 6 4 Se l e c t i v e e n f o r c e m e n t e f f o r t s a t s c h o o l z o n e s , h a z a r d o u s i n t e r s e c t i o n s a n d s p e e d i n g " h o t s p o t s " 1, 7 3 3 1 , 8 1 0 1 , 9 0 0 Mi s s i n g p e r s o n c a s e s r e f e r r e d t o D e t e c t i v e B u r e a u w i t h i n 2 h o u r s o f r e c e i p t 27 2 7 2 8 Nu m b e r o f s e l f i n i t i a t e d p a r k ( d i r e c t e d ) p a t r o l s 6, 7 5 9 6 , 7 9 0 7 , 1 2 9 Nu m b e r o f d o m e s t i c v i o l e n c e v i c t i m s s u p p o r t e d / a s s i s t e d w i t h i n 2 4 h o u r s o f n o t i f i c a t i o n 41 4 6 4 8 * U s e o f T r a f f i c U n i t c a l m i n g d e v i c e s 2 0 1 4 P r o j e c t i o n s i g n i f i c a n t l y l o w e r t h a n t a r g e t b e c a u s e t h e u n i t w a s s h o r t s t a f f e d t h e m a j o r i t y o f t h e y e a r Ad m i n i s t r a t i o n Fl e e t St r e e t s a n d F o r e s t r y Wa t e r a n d S e w e r Fa c i l i t i e s Po l i c e D e p a r t m e n t Village of Glenview Adopted 2015 Budget 55 Di v i s i o n Pe r f o r m a n c e M e a s u r e 20 1 3 Ac t u a l 20 1 4 Pr o j e c t e d 20 1 5 Ta r g e t Fi r e D e p a r t m e n t Pe r c e n t a g e o f F i r e D e p a r t m e n t p o l i c i e s a r e r e v i e w e d & u p d a t e d 5% 5 % 1 0 0 % Pe r c e n t a g e o f F i r e D e p a r t m e n t s t a n d a r d o p e r a t i n g p r o c e d u r e s a r e r e v i e w e d & u p d a t e d 5% 5 % 2 5 % Pe r c e n t a g e o f P o l i c e a n d F i r e C o m m i s s i o n R u l e s a n d R e g u l a t i o n s a r e r e v i e w e d a n d u p d a t e d 10 0 % 0 % 5 % Pe r c e n t a g e o f K - 8 c l a s s r o o m s a n d s e n i o r f a c i l i t i e s v i s i t e d t o p r e s e n t a s p e c i f i c m e s s a g e 10 0 % 10 0 % 10 0 % Op e r a t i o n a l r e a d i n e s s o f E m e r g e n c y O p e r a t i o n s C e n t e r 1 H o u r 1 H o u r 1 H o u r EM S b a s e l i n e T u r n o u t T i m e ( t h e t i m e b e t w e e n d i s p a t c h n o t i f i c a t i o n a n d v e h i c l e ( s ) e n r o u t e ) o f 9 0 s e c o n d s 90 % 9 0 % 9 0 % Fi r e B a s e l i n e T u r n o u t T i m e ( t h e t i m e i n t e r n a l b e t w e e n d i s p a t c h n o t i f i c a t i o n a n d v e h i c l e ( s ) e n r o u t e ) o f 9 0 se c o n d s 90 % 9 0 % 9 0 % Fi r e & E M S B a s e l i n e T r a v e l T i m e ( t h e t i m e i n t e r v a l f r o m e n r o u t e u n t i l o n s c e n e , b a s e d o n u r b a n po p u l a t i o n ) o f 5 m i n u t e s 1 2 s e c o n d s 90 % 9 0 % 9 0 % To t a l B a s e l i n e R e s p o n s e T i m e : E M S ( C a l l c r e a t i o n t o a r r i v e , f i r s t u n i t o n s c e n e ) C o d e 1 , C o d e 1 E x t r i c a t i o n of 8 m i n u t e s 1 2 s e c o n d s 90 % 9 0 % 9 0 % To t a l B a s e l i n e R e s p o n s e T i m e : F i r e ( C a l l c r e a t i o n t o a r r i v e , f i r s t u n i t y o n s c e n e ) C o d e 3 , 3 A , 4 o f 8 m i n u t e s 12 s e c o n d s 90 % 9 0 % 9 0 % Nu m b e r o f e m e r g e n c y r e s p o n s e s 7, 3 3 0 7 , 6 8 4 7 , 7 0 0 Co m m u n i t y D e v e l o p m e n t Pe r c e n t o f a l l p l a n s t h a t r e c e i v e a n i n i t i a l r e v i e w w i t h i n t e n ( 1 0 ) w o r k i n g d a y s 90 % 7 6 % 9 0 % Pe r c e n t o f s m a l l p e r m i t s t h a t r e c e i v e a n i n i t i a l r e v i e w w i t h i n f i v e ( 5 ) w o r k i n g d a y s 86 % 6 4 % 8 5 % Pe r c e n t o f a l l a n n u a l f i r e i n s p e c t i o n s a n d r e q u i r e d r e - i n s p e c t i o n s t h a t a r e c o m p l e t e d 63 % 9 5 % 1 0 0 % Pe r c e n t o f c o m p l a i n t s c l o s e d , i n c o u r t o r i n t h e d o c u m e n t e d p r o c e s s o f c o m p l i a n c e w i t h i n 3 m o n t h s 10 0 % 1 0 0 % 1 0 0 % Pe r c e n t o f s c h e d u l e d i n s p e c t i o n s a n d r e - i n s p e c t i o n s c o n d u c t e d o n o r b e f o r e t h e r e q u e s t e d t i m e 10 0 % 1 0 0 % 1 0 0 % Pe r c e n t o f d r a i n a g e c o m p l a i n t s c l o s e d , i n c o u r t o r i n t h e d o c u m e n t e d p r o c e s s o f c o m p l i a n c e w i t h i n 3 m o n t h s 10 0 % 8 7 % 1 0 0 % Pe r c e n t o f a t t e n d a n c e o f i m p a c t e d r e s i d e n t s t h r o u g h d e s i g n m e e t i n g s o r d i r e c t c o n t a c t 20 % 1 5 % 1 5 % Re s i d e n t s a t i s f a c t i o n w i t h u s e f u l n e s s o f d e s i g n m e e t i n g s 4. 2 5 4 4 . 2 5 Re s i d e n t s a t i s f a c t i o n w i t h q u a l i t y a n d c l a r i t y o f i n f o r m a t i o n i n d e s i g n m e e t i n g s 4. 2 5 4 . 5 4 . 2 5 Re s i d e n t s a t i s f a c t i o n w i t h s t a f f ' s h e l p f u l n e s s a n d w i l l i n g n e s s t o a n s w e r q u e s t i o n s 4. 2 5 4 . 6 4 . 2 5 Re s i d e n t s a t i s f a c t i o n w i t h t h e m e e t i n g s p a c e f o r d e s i g n m e e t i n g s 4. 2 5 4 . 6 4 . 2 5 Re s i d e n t s a t i s f a c t i o n t h e l e n g t h o f d e s i g n m e e t i n g s 4. 2 5 4 . 6 4 . 2 5 Ov e r a l l a v e r a g e o f r e s i d e n t s a t i s f a c t i o n s u r v e y w i t h c o n d u c t o f d e s i g n m e e t i n g s 4. 2 5 4 . 4 4 . 2 5 Pe r c e n t o f e n g i n e e r i n g i n s p e c t i o n s c o m p l e t e d o n t h e d a y s c h e d u l e d 10 0 % 1 0 0 % 1 0 0 % Pe r c e n t a g e o f d e v e l o p m e n t - d r i v e n e n g i n e e r i n g i n s p e c t i o n s b u d g e t u s e d n/ a 1 0 0 % 1 0 0 % Pe r c e n t a g e o f d e v e l o p m e n t - d r i v e n e n g i n e e r i n g p l a n r e v i e w b u d g e t u s e d n/ a 1 0 0 % 1 0 0 % In s p e c t i o n s Fi r e D e p a r t m e n t En g i n e e r i n g Village of Glenview Adopted 2015 Budget 56 Di v i s i o n Pe r f o r m a n c e M e a s u r e 20 1 3 Ac t u a l 20 1 4 Pr o j e c t e d 20 1 5 Ta r g e t Co m m u n i t y D e v e l o p m e n t Pr o j e c t c l e a n l i n e s s / o r g a n i z a t i o n 4. 1 5 4 . 0 3 . 8 Tr a f f i c c o n t r o l / s a f e t y 4. 3 5 4 . 0 3 . 8 Re s i d e n t s a t i s f a c t i o n f o r t h e c o n s t r u c t i o n q u a l i t y o f p r o j e c t s 4. 3 5 4 . 0 3 . 8 Re s i d e n t s a t i s f a c t i o n f o r t h e c o n s t r u c t i o n t i m e t a b l e o f p r o j e c t s 3. 7 0 3 . 9 3 . 8 Re s i d e n t s a t i s f a c t i o n f o r t h e l a n d s c a p i n g a n d r e s t o r a t i o n o f p r o j e c t s 4. 5 8 3 . 9 3 . 8 Re s i d e n t s a t i s f a c t i o n f o r t h e t r e e p r e s e r v a t i o n o f p r o j e c t s 4. 5 8 3 . 9 3 . 8 Re s i d e n t s a t i s f a c t i o n o f V i l l a g e s t a f f p e r f o r m a n c e a n d r e s p o n s e 4. 5 1 3 . 9 3 . 8 Re s i d e n t s a t i s f a c t i o n o f c o n t r a c t o r p e r f o r m a n c e a n d r e s p o n s e 4. 2 8 3 . 9 3 . 8 Ov e r a l l a v e r a g e r e s i d e n t s a t i s f a c t i o n w i t h V i l l a g e c o n s t r u c t i o n p r o j e c t s 4. 3 2 3 . 9 3 . 8 Pe r c e n t o f c o n t r a c t d e a d l i n e s m e t 75 % 7 5 % 7 5 % Pe r c e n t o f c o n t i n g e n c y u s e d i n c o r e C I P p r o j e c t s 24 % 1 0 % 5 0 % Pe r c e n t o f s t a f f e x c e e d i n g t h e m i n i m u m c e r t i f i c a t i o n / l i c e n s i n g r e q u i r e m e n t o f t h e i r s p e c i a l t y 10 0 % 1 0 0 % 10 0 % Re c e i v e a n 8 5 % a c c e p t a b i l i t y r a t i n g o n c u s t o m e r s e r v i c e s u r v e y s . 85 % 1 0 0 % 10 0 % Pe r c e n t o f m a j o r b u s i n e s s e s c o n t a c t e d a n n u a l l y 94 % 1 0 0 % 1 0 0 % Nu m b e r o f m i n o r b u s i n e s s e s c o n t a c t e d a n n u a l l y 81 1 2 0 1 0 0 Co n s t r u c t i o n 10 0 % 8 5 % Pl a n n i n g 10 0 % Pe r c e n t o f D e p a r t m e n t a p p l i c a t i o n f o r m s a n d i n f o r m a t i o n a l p a c k e t s r e v i e w e d a n d u p d a t e d Village of Glenview Adopted 2015 Budget 57 VILLAGE OF GLENVIEW SUMMARY BY FUND Village of Glenview Adopted 2015 Budget 58 Operating Funds Corporate Fund Special Revenue Funds Special Tax Allocation Fund Waukegan/Golf TIF Fund Foreign Fire Tax Fund Police Special Fund Capital Project Funds Capital Projects Fund Glen Capital Projects Fund Motor Fuel Tax Fund Village Permanent Fund Debt Fund Corporate Purpose Bonds Fund Enterprise Funds Glenview Water Fund Glenview Sanitary Sewer Fund North Maine Water and 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 Vi l l a g e o f G l e n v i e w A d o p t e d 2 0 1 5 B u d g e t 59 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 Proceeds and Premiums. In addition to these revenues, the Village can propose a planned spend- down of available reserves, making sure that fund balance remains within Village policy. $- $50 $100 $150 $200 Actual Budget Actual Budget Mi l l i o n s Village of Glenview Total Revenues and Other Sources All Village Funds (excluding Library Funds) Bond Proceeds and Premiums Transfers In Other/Miscellaneous Investment Income Intergovernmental Charges for Services Fees and Fines Licenses and Permits Local Taxes TOTAL VILLAGE 20132014 Adopted2014 Projected2015 Adopted Major Revenue Sources Actual Budget Actual Budget Local Taxes 65,804,365$ 68,916,657$ 70,350,876$ 73,818,145$ Licenses and Permits 4,779,679 3,340,283 4,895,369 2,507,715 Fees and Fines 228,418 135,000 153,632 145,570 Charges for Services 43,980,717 44,540,204 45,104,272 45,945,997 Intergovernmental 13,371,838 22,347,273 19,367,516 21,909,653 Investment Income 14,997,494 8,081,530 6,887,633 8,099,140 Other/Miscellaneous 1,129,930 24,938,557 5,009,605 2,850,178 Transfers In 13,964,946 18,448,018 17,766,390 19,225,673 Bond Proceeds and Premiums 38,643,396 - 6,582,071 - Total 196,900,783$ 190,747,522$ 176,117,365$ 174,502,071$ Village of Glenview Adopted 2015 Budget 60 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 70.4% of the revenue collected in the Corporate Fund. Through 2013, gradual stability from the effects of the economic downturn in 2008 can be seen. As depicted in the chart below, the 2014 projection and 2015 budget for sales tax shows significant increases over the past two years receipts. State Shared Income Tax is projected to stay flat in 2015 and has been slightly above the 2008 levels for the past two years. 2012 Actual - 2015 Budget for Corporate Fund Major Revenue Sources * General Sales Tax The current general merchandise sales tax rate in Glenview is 8.75%. This is a combination of rates for the State of Illinois (6.25%), the Cook County Home Rule (0.75%), the Regional Transportation Authority (1.00%) and the Glenview Home Rule (0.75%). The State Rate is further divided, with 5.25% going to the State and the other 1.00% being distributed to the Village. It is this 1.00% that represents General Sales Tax. 2014 General Sales Tax receipts have substantially grown with projections of $15,457,067 increasing by 11.7% compared to 2013 actuals. The 2015 budget includes anticipated growth of 7.2% from the 2014 projections, bringing the General Sales Tax budget to $16,574,462. Part of this growth is due to a full year’s revenue resulting from the opening of Field’s Auto Group, a Mariano’s grocery store and a Heinen’s grocery store in 2014, coupled with the expected opening of another Mariano’s grocery store in 2015. * 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 2013 with 2014 projections being $7,256,411. The 2015 budget includes anticipated growth of 9.1% from the 2014 projections, bringing the Home Rule Sales Tax budget to $7,915,423. Village of Glenview Adopted 2015 Budget 61 * Property Taxes Property Taxes account for 16.9% of the 2015 Corporate Fund revenue budget. The Village’s 2014 property tax levy to be collected in 2015 is $10,966,467. $1,765,500 is assigned to pay specific debt obligations while $7,398,528 is levied to pay for the Village portion of Police, Fire and IMRF pension contributions. This leaves only 16.4% or $1,802,441 to be applied to Corporate Fund operating expenditures. In Fiscal Year 2008, the Board of Trustees’ established a policy to allow the property tax levy to increase by the previous year’s percentage increase in the equalized assessed value (EAV) associated with New Property. Limiting the levy increase to this percentage, should hold the tax burden flat for existing Glenview taxpayers. For the 2013 levy, the increase in EAV was only 1.11%. Therefore the Village Board limited the 2014 levy increase to this 1.11% of the 2013 levy, or $124,634. 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 2014 levy for Library operations increased by the same 1.11% used by the Village, an increase of $66,255, to $6,035,234. After adding the full debt obligation related to the new building, $2,035,825, the total Library 2014 tax levy to be collected in 2015 is $7,798,331. Property Tax Levy by Levy Year Village of Glenview Adopted 2015 Budget 62 * Utility Taxes - Electricity Tax The Village tax on electricity is based upon established rates per kilowatt-hours used or consumed in a month. Revenues received from these taxes are generated based on actual usage and largely depend on fluctuations in temperatures and population. The 2015 budget of $2,395,441 includes a 2.0% increase over the 2014 projection of $2,348,471. This minimal increase is due in part to the completion of a utility tax audit in 2013 that resulted in the Village being able to capture additional revenue on a go-forward basis. * 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 lines, cellular phones, and any other telecommunication devices. The 2015 budget of $2,199,395 equals the 2014 projection. This budget is being held flat because the 2014 estimated receipts were lower than budget by $428,000. This downward trend in telecommunications tax receipts can be attributed to: 1) more customers are cancelling their landlines; 2) only calls and texts are taxable as data packages are not subject to the tax; and 3) trends in cell phone packages switched from unlimited data and a fee per call or text to include unlimited talk (including free long distance) and text packages. * Utility Taxes - Natural Gas Tax (Municipal Utility Tax) Glenview imposes a 5.0% tax on gross natural gas sales within the Village. Like the tax on electricity, receipts are directly related to fluctuations in temperatures and population, in addition to the cost of natural gas. In 2014, the extremely harsh winter weather contributed to a 25.4% increase in projected receipts. Anticipating more typical weather in 2015, the budget of $887,305 includes a 13.26% decrease from the 2014 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. 2014 Gas Use Tax receipts are projected at $478,735, a 14.22% increase from the budget. This increase, similar to the municipal utility tax, is due in part to the extremely harsh winter weather in 2014. This also contributes to the 2015 budget decrease of 1.93%. * 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 in 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 $4,207,152 dropped to $3,612,282 in 2009 and continued to decrease to $3,497,759 for 2010. Signs of stabilizations began to show in both 2011 and 2012 and the 2013 Income Tax receipts came in at $4,309,714, a total of $102,562 above the 2008 level. The 2014 projection of $4,395,908 is above the 2013 actual by $86,194. The 2015 budget remains flat at $4,395,908 as the Village continues to monitor the actions by the Illinois Legislature. Village of Glenview Adopted 2015 Budget 63 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. Annual permit costs are $300 for Glenview residents and $400 for non-residents. Semi-annual permit costs are $150 for Glenview residents and $200 for non- residents. Permits may be purchased in six month or annual increments. Currently, there are a total of 679 parking spaces at the downtown station, 628 of which are reserved for annual parking permit holders, while the remaining 51 spaces are daily fee. The Glen of North Glenview train station currently has a total of 500 annual parking permit spaces and 500 daily fee spaces. 2015 budgeted revenues are $548,075. 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 2014 MFT revenue is $1,100,000. Based on the information from the Illinois Municipal League and historical trend data, staff is holding MFT revenue flat at $1,100,000 for the 2015 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 2014 LMFT revenue is $339,488, based on revenue from eleven total gas stations. The 2015 budget for LMFT is $349,673. Also included in the 2014 projection for the Fund is $193,000 in one-time miscellaneous revenue from the State of Illinois for a capital bill program which was not budgeted. Special Tax Allocation Fund (STAF) * Tax Increment Financing Property Tax Revenues of the STAF are generated from incremental property taxes resulting from the growth of the assessed valuation within The Glen Tax Increment Financing (TIF) District. FY 2013 tax revenue includes $27,628,153 from current year taxes and $1,023,035 in refunds of prior year taxes (net of collections and refunds). The FY 2014 property tax projection is $29,567,071 for current year taxes and $500,000 in refunds of prior year taxes (net of collections and refunds); the 2015 budget has estimated property taxes at $30,852,192. Glenview Water and Sewer Funds * Sale of Water and Sewer Services The Village’s water customer base includes approximately 16,000 customers, 1,820 of whom are in unincorporated Glenview. The sanitary sewer system has approximately 9,700 customers, all of them within the corporate boundaries of the Village. Some properties in the Village receive water service but are not connected to the Village’s sanitary sewer system. Approximately 95% of total customers are residential, 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. Village of Glenview Adopted 2015 Budget 64 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 2015 budget assumes a slight increase in water consumption. Water usage in 2014 was lower than expected because precipitation was high and overall temperatures were below normal. The 2015 water consumption rate increase is 7.25%; the water quarterly fixed rate is unchanged from 2014. The 2015 sewer quarterly fixed rate and consumption rate also remain unchanged from 2014. The 2014 revenue projection for Glenview water services is $10,733,707, with the 2015 budget increasing to $11,778,721 and total revenue budgeted to be $12,136,727. The 2014 revenue projection for sewer services is $2,217,964, the 2015 budget is remaining flat at $2,217,964 and total revenue is $3,005,108. 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 850 million 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 2015 budget assumes a slight increase in water consumption. Water usage in 2014 was lower than expected because precipitation was high and overall temperatures were below normal. The monthly fixed charges rate remains unchanged and the 2015 consumption rate is an increase of 7.25%. The 2014 revenue projection for North Maine water and sewer services is $8,241,720 with the 2015 budget increasing to $8,822,576. This increase in revenue is a direct result of the increase in anticipated consumption. During 2014, the Village entered into an asset purchase agreement to sell the North Maine Utility to Aqua Illinois. The sale is going through the required approval process with the Illinois Commerce Commission (ICC) and is projected to close mid-2015. As a fiscally conservative measure, a full year North Maine budget is presented for 2015. Village of Glenview Adopted 2015 Budget 65 Expenditure Highlights Major expenditures for the Village include Operations and Maintenance costs, Capital Outlay and Capital Projects, Debt Service expenditures, and Transfers Out. TOTAL VILLAGE Expenditures* 2013 Actual 2014 Adopted Budget 2014 Projected Actuals 2015 Adopted Budget Operations and Maintenance104,398,180$ 113,187,266$ 113,198,987$ 116,765,008$ Capital Outlay2,332,369 4,498,861 6,896,490 4,591,584 Debt Service33,960,744 29,889,506 35,852,923 11,327,065 Capital Projects9,877,218 41,163,740 37,460,823 35,797,851 Transfers Out13,964,946 18,448,018 17,766,390 19,225,673 Bond Refunding- - - - Total164,533,456$ 207,187,392$ 211,175,612$ 187,707,181$ *Note: Excludes depreciation Village of Glenview Adopted 2015 Budget 66 Operations and Maintenance The 2014 Operations and Maintenance (O&M) costs are projected to be .01% or $11,721 more than the adopted budget amount of $113,187,266 as Village management continues to explore ways to control costs while maintaining service levels. The 2015 O&M budget includes an anticipated increase from 2014 projections of 3.15% or $3,566,021 for a total of $116,765,008. During 2014, the Village Board approved four budget amendments related to operations and maintenance for an increase in the amount of $3,573,769. One of the amendments totaling $815,288 was an increase to commodities and personnel related costs resulting from the extremely harsh winter; a second amendment of $2,298,181 included an increase of thirteen employees and related personnel costs as well as capital equipment expenses due to new dispatch service agreements with four communities; and the third and fourth amendments totaled $460,300 and included increases in professional services and supplies. The 2015 budget includes full year costs for the additional dispatch employees hired in 2014 and accounts for a large portion of the O&M increase. The 2015 budget includes two fewer full-time employees than the 2014 revised budget. One position that became vacant during the year was transitioned to outside consulting services while the Economic Development Manager resigned and the position was eliminated through attrition. The 2015 Personnel costs are anticipated to be 2.58% or $1,159,798 higher than the 2014 projections. The $46,118,564 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, coupled with the full-year costs of the thirteen additional employees hired during 2015. Contractual costs of $53,996,359 in the 2015 budget are $1,404,444 higher than the 2014 projections. Water purchases are expected to increase $1,354,197 in 2015 over the 2014 projection. Water usage in 2014 was lower than expected because precipitation was high and overall temperatures were below normal. Make-Whole Payments for The Glen TIF are budgeted at $446,634 above 2014 projections due to increased student counts in the core jurisdictions. 2014 snow and ice maintenance costs were high due to an extremely harsh winter and a budget amendment was passed during the year to increase the funding for snow and ice maintenance; 352 354 345 342 325 297 297 271 271 277 287 285 200 220 240 260 280 300 320 340 360 380 Full ‐Time Employees 2004‐2015* Management continues to search for efficiencies while maintaining service levels. *As of 12/31/14, the Village has 28 full-time contract employees not included above. Village of Glenview Adopted 2015 Budget 67 Operations and Maintenance continued therefore the 2015 budget for snow and ice maintenance is $511,001 lower. An additional $105,713 is budgeted for Economic Development Agreements as 2015 will realize a whole year of expenses as a number of projects reached completion during 2014 triggering property, sales and utility tax sharing. Property, Casualty and Worker’s Compensation claims combine for a $266,822 increase compared to 2014 projections. The Commodities budget for 2015 is $4,258,608. This is a reduction of $82,275 from the 2014 projections. Budgets items such as ammunition, fuel, other supplies, natural gas, operational supplies, calcium chloride, and salt were reduced by $137,779 while concrete, limestone, workstation components, and quartermaster supplies were increased by $56,726 to contribute to the net reduction in 2015. Other Charges and Interfund Charges combine for the remaining $12,391,477 of O&M expenditures in the 2015 budget. This represents a $1,084,054 increase over 2014 projections. Increases in pension costs of $693,911, training of $108,155, and Interfund charges for capital equipment replacement of $90,060, general liability insurance of $111,275 and equipment repair of $79,423 all contribute to the increase. Capital Outlay Capital outlay purchases are typically one-time needs that cause the expenditure total to fluctuate year to year. Village departments have replacement cycles for most of the capital outlay needs (i.e. computer monitor replacement or vehicle needs.) While the cycles tend to help minimize the fluctuations from year to year, there will always be a level of change imbedded in this type of purchase. Capital outlay expenditures for 2015 of $4,591,584 represent a $2,304,906 decrease from 2014 projections; mainly due to increased capital outlay items in 2014 related to the expansion of joint dispatch services to include four additional communities and related capital needed for this new venture. Debt Service Debt service payments are based on debt schedules determined at the time of debt issuance. The 2015 budget for debt service totals $11,327,065, a decrease of $24,525,858 from 2014 projections. During 2014, a loan in the amount of $28,125,000 was paid off, resulting in the majority of the decrease in 2015 payments. This decrease of $28,125,000 is offset by $3,559,142, which is the combination of an increase in the scheduled 2015 payments on existing debt plus the payments for the new debt issued in 2014. 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 Village of Glenview Adopted 2015 Budget 68 Capital Projects continued 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 2012, 2013 and 2014 allowed the Village to take advantage of the favorable bidding environment by accelerating several projects and qualifying for additional outside funds. Consequently, the Village’s estimated 2014 IMS rating of 76 exceeds the goal of 75. The 2015 budgeted amount for road resurfacing and reconstruction is $9,635,502. The total capital improvements budget is $35,797,851 and includes core infrastructure, water and sewer utilities, The Glen TIF, facility improvements, and continued construction of the expansion of the current Police Station to accommodate all Village Hall activities and services that will be relocated. Bond Refunding There were no bond refundings in 2014. In advance of the sale of North Maine Utilities in 2015, the Village will redeem the 1997 Note on the system. The Village executed a $6.5M business loan for the final payments on the 41 acres from the Navy (Parcel 24) that was originally financed through General Obligation Bonds. Refunding options, including private placement bonds, are being studied for the Villages 2006A and 2009A bonds. Transfers Out Corporate Fund to Capital Projects Fund: This transfer is to support the Capital Improvements Program’s road resurfacing and improvements. The transfer was increased in 2014 and 2015 to help fund an accelerated storm water improvement plan. Corporate Fund to Corporate Purpose Bonds Fund: This transfer is to move property tax revenue to the correct fund to pay debt that was issued for the Police Station. An additional transfer of fund balance will be made in 2015 to pay debt that was issued for the expansion of the current police station to include village hall activities and services. Special Tax Allocation Fund (STAF) to Corporate Fund: This transfer is for the maintenance of the three main stem roads in the Glen Town Center. The maintenance of these roads will be funded by the Special Tax Allocation Fund until the roads are resurfaced, at which point the costs will be transferred to the Corporate Fund. Insurance and Risk Fund to Corporate Fund: This transfer is to fund a portion of the cost of operations in the Corporate Fund. Escrow Deposit Fund to Corporate Fund: This transfer is comprised of interest earned on the Village escrow deposits. Village of Glenview Adopted 2015 Budget 69 Transfers Out continued Permanent Fund to Capital Projects Fund: This transfer is to support projects recommended by the Storm Water Task Force as well as funds for use towards the Municipal Building expansion, including the relocation of Village Hall. Permanent Fund to Glenview Sewer Fund: This transfer is to support projects recommended by the Storm Water Task Force. 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 Fund: 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 2015 Transfers between Funds. Transfers Out Corporate Fund Glen Capital Projects Fund Capital Projects Fund Glenview Sewer Fund Glenview Water FundSTAF Corporate Purpose Bonds Corporate Fund 11,400,000 2,195,382 Special Tax Allocation Fund (STAF)294,178 Insurance and Risk Fund 132,540 Escrow Deposit Fund 11,500 Permanent Fund 3,350,141 700,000 Wholesale Water Fund 300,000 494,295 North Maine Water and Sanitary Sewer Fund 139,042 Special Service Areas 2,894 104,951 70,644 30,106 2015 Summary of Transfers In and Out Transfers In Village of Glenview Adopted 2015 Budget 70 Fiscal Year Fiscal Year .2013 Original Revised Projected2015 Actual BudgetBudgetActualBudget $263,840,225$294,301,961$294,301,961$294,301,961$257,411,463 Budgeted Revenues Taxes 65,804,365 68,916,657 68,916,657 70,350,876 73,818,145 Licenses and Permits 4,779,679 3,340,283 3,340,283 4,895,369 2,507,715 Fines and Forfeits 228,418 135,000 135,000 153,632 145,570 Charges for Services 43,980,717 44,540,204 44,540,203 45,104,272 45,945,997 Intergovernmental 13,371,838 20,463,273 22,347,273 19,367,516 21,909,653 Investment Income 14,997,494 8,081,530 8,081,530 6,887,633 8,099,140 Other Revenues39,773,326 24,938,557 24,938,557 11,591,676 2,850,178 Transfers In 13,964,946 18,448,018 18,448,018 17,766,390 19,225,673 Total Revenues 196,900,783188,863,522190,747,521176,117,365174,502,071 Budgeted Expenditures Operating Expenditures Personnel 43,425,072 43,917,312 44,512,091 44,958,766 46,118,564 Contractual47,292,664 51,549,960 52,962,577 52,591,915 53,996,359 Commodities3,834,273 4,136,067 4,416,983 4,340,883 4,258,608 Other Charges41,648,904 38,356,019 38,260,778 44,173,794 20,725,734 Capital Outlay 3,190,297 12,520,673 14,976,315 19,608,063 11,553,503 Total Operating Expenditures 139,391,210150,480,030155,128,743165,673,420136,652,767 Other Expenditures Interfund Charges4,063,603 4,750,509 4,774,907 4,818,804 4,898,399 Capital Projects 9,019,289 29,367,785 30,443,575 24,749,250 28,835,932 Transfer Out 13,964,946 18,448,018 18,448,018 17,766,390 19,225,673 Total Other Expenditures 27,047,838 52,566,311 53,666,499 47,334,443 52,960,004 Total Expenditures 166,439,047203,046,341208,795,242213,007,863189,612,771 Surplus/(Deficit)30,461,736(14,182,820)(18,047,721)(36,890,498)(15,110,700) $294,301,961$280,119,142$276,254,240$257,411,463$242,300,763 All Funds Summary Fiscal Year 2014 Beginning Fund Balance/ Net Position Ending Fund Balance/ Net Position Village of Glenview Adopted 2015 Budget 71 Personnel 24% Contractual 29% Commodities 2% Other Charges 11% Capital Outlay 6% Interfund Charges 3% Capital Projects 15% Transfer Out 10% 2015 Uses of Village Funds Village of Glenview Adopted 2015 Budget 72 2015 Summary of Estimated Sources and Uses of Funds General Fund Corporate Fund Police Special Fund Foreign Fire Fund Special Tax Allocation Fund Waukegan/Golf TIF Fund $30,298,359$32,852$189,575($14,621,074)$676,603 Budgeted Revenues Taxes 42,711,021 - - 30,852,192 - Licenses and Permits 2,343,365 - - - - Fines and Forfeits 145,570 - - - - Charges for Services 4,348,704 - - 24,945 - Intergovernmental 13,781,512 - - - - Investment Income 61,010 95 800 19,000 4,000 Other Revenues 775,051 - 83,000 - - Transfers In 877,260 - - - - Total Revenues 65,043,493 95 83,800 30,896,137 4,000 Budgeted Expenditures Operating Expenditures Personnel 32,854,662 - - 415,965 - Contractual 11,288,032 - 10,330 21,313,048 10,000 Commodities 1,856,743 - 79,670 130,848 - Other Charges 6,656,208 - - 8,218,814 116,083 Capital Outlay 1,244,338 32,119 - - 175,000 Total Operating Expenditures 53,899,983 32,119 90,000 30,078,675 301,083 Other Expenditures Interfund Charges 3,948,128 - - 14,341 - Capital Projects - - - - - Transfer Out 13,595,382 - - 294,178 - Total Other Expenditures 17,543,510 - - 308,519 - Total Expenditures 71,443,493 32,119 90,000 30,387,194 301,083 Surplus/(Deficit)(6,400,000) (32,024) (6,200) 508,944 (297,083) 23,898,359 828 183,375 (14,112,131) 379,520 Budgeted Non-Expensed Items Debt - - - - - Capitalized Assets - - - - - Total Budgeted Non-Expensed Items - - - - - Beginning Estimated Fund Balance/ Net Position Ending Estimated Fund Balance/ Net Position Special Revenue Funds Village of Glenview Adopted 2015 Budget 73 Glenview Water Fund Glenview Sewer Fund Commuter Parking Fund North Maine Water and Sewer Fund Wholesale Water Fund Municipal Equipment Repair Fund Capital Equipment Replacment Fund $35,136,767$16,836,458$2,957,776$7,031,511$1,739,557$417,220$4,999,112 - - - - - - - 151,000 13,000 - 350 - - - - - - - - - - 11,783,721 2,217,964 546,125 8,712,226 1,977,744 1,547,768 1,604,817 - - - - - - - 7,900 3,500 1,950 9,000 2,000 410 17,000 164,000 - - 101,000 - 155,000 107,910 30,106 770,644 - - - - - 12,136,727 3,005,108 548,075 8,822,576 1,979,744 1,703,178 1,729,727 2,090,432 446,677 - 830,603 81,332 455,969 - 5,077,951 62,845 222,495 7,031,764 1,070,360 393,300 - 911,671 29,706 71,241 184,790 16,650 816,865 160,424 1,520,859 719,574 67,585 1,097,521 62,816 5,755 - 188,500 8,000 222,000 - - - 2,457,087 9,789,413 1,266,802 583,321 9,144,678 1,231,158 1,671,889 2,617,511 569,206 160,320 10,142 140,583 24,390 31,289 - 4,216,928 2,427,822 - 735,887 794,295 - - - - - 139,042 - - - 4,786,134 2,588,142 10,142 1,015,512 818,685 31,289 - 14,575,547 3,854,944 593,463 10,160,190 2,049,843 1,703,178 2,617,511 (2,438,820) (849,836) (45,388) (1,337,614) (70,099) - (887,784) 32,697,947 15,986,622 2,912,388 5,693,897 1,669,458 417,220 4,111,328 (355,600) (279,400) - (307,582) - - - (1,900,000) (410,000) - - - - - (2,255,600) (689,400) - (307,582) - - - Enterprise Funds Internal Service Funds Village of Glenview Adopted 2015 Budget 74 2015 Summary of Estimated Sources and Uses of Funds Insurance and Risk Fund Facility Replacement and Repair Fund Police Pension Fire Fighters' Pension Escrow Deposit Fund $4,328,757$2,961,481$64,937,233$64,697,536$0 Budgeted Revenues Taxes - - - - - Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services 7,233,570 95,025 1,957,880 3,739,508 - Intergovernmental - - - - - Investment Income 310,750 14,000 3,700,000 3,900,000 11,500 Other Revenues - - 709,035 755,182 - Transfers In - - - - - Total Revenues 7,544,320 109,025 6,366,915 8,394,690 11,500 Budgeted Expenditures Operating Expenditures Personnel 525,272 - 3,388,780 5,028,872 - Contractual 7,148,295 - 143,862 224,076 - Commodities - - - - - Other Charges 6,500 - - - - Capital Outlay - 684,500 - - - Total Operating Expenditures 7,680,067 684,500 3,532,642 5,252,948 - Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out 132,540 - - - 11,500 Total Other Expenditures 132,540 - - - 11,500 Total Expenditures 7,812,607 684,500 3,532,642 5,252,948 11,500 Surplus/(Deficit)(268,287) (575,475) 2,834,273 3,141,742 - 4,060,470 2,386,006 67,771,506 67,839,278 0 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 Trust and Agency Funds Village of Glenview Adopted 2015 Budget 75 Continued Debt Funds SSA Bond Fund Capital Projects Fund Glen Capital Projects Fund Permanent Fund Motor Fuel Tax Fund Corporate Purpose Bonds Fund $149,931$3,939,919$6,033,541$23,324,960$1,163,860$179,528 254,932 - - - - - - - - - - - - - - - - - - - - 156,000 - - - 6,678,468 - - 1,449,673 - 600 10,000 3,125 15,000 5,000 2,500 - - - - - - - 15,349,387 2,894 - - 2,195,382 255,532 22,037,855 6,019 171,000 1,454,673 2,197,882 - - - - - - - - - - - - - - - - - - 32,766 24,371 - - - 2,196,882 - 6,541,959 - - - - 32,766 6,566,330 - - - 2,196,882 - - - - - - - 18,759,543 1,048,080 - 1,647,672 - 208,595 - - 4,050,141 - - 208,595 18,759,543 1,048,080 4,050,141 1,647,672 - 241,361 25,325,873 1,048,080 4,050,141 1,647,672 2,196,882 14,171 (3,288,018) (1,042,061) (3,879,141) (192,999) 1,000 164,102 651,901 4,991,480 19,445,819 970,861 180,528 - - - - - - - - - - - - - - - - - - Capital Project Funds Village of Glenview Adopted 2015 Budget 76 This page intentionally left blank. Village of Glenview Adopted 2015 Budget 77 VILLAGE OF GLENVIEW CORPORATE FUND Village of Glenview Adopted 2015 Budget 78 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 and 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 70.4% of the 2015 Corporate Fund revenue budget. Fund Balance Policy The Village of Glenview Board of Trustees adopted a policy that requires the Corporate Fund year- end unassigned fund balance to be maintained at 30% to 40% of the total expenditures of that year. The budget process takes a look at the next three years with a goal of sustaining this policy. The Corporate Fund Unassigned Balance at the end of 2014 is projected to be $24,448,157 or 36.6% of total Corporate Fund expenditures. The 2015 Unassigned Fund Balance is 33.5% of total Corporate Fund expenditures. The 2015 Corporate Fund budget is a balanced budget with a $0 operating surplus and a $6,400,000 deficit after a planned use of fund balance. As the Village attempts to maintain infrastructure standards with an $11,400,000 transfer to the Capital Improvement Program (CIP) in 2015 as well as a transfer of $5,000,000 in years two and three (2016 and 2017), the fund balance is brought down to 36.8% at the end of 2016 and 33.2% by the end of 2017. Please find all fund balance policies in the Budget and Financial Policies section. 2013 Actual 2014 Budget 2014 Projected 2015 Projected 2016 Projected 2017 Projected Beginning Fund Balance 25,759,885 31,818,617 31,818,617 30,298,157 23,898,157 24,594,889 Operating Revenues 63,317,568 59,542,596 64,587,786 64,166,233 64,948,450 66,342,741 Transfers In 3,278,983 732,122 732,122 877,260 2,593,080 593,080 Total Revenues 66,596,551 60,274,718 65,319,908 65,043,493 67,541,530 66,935,821 Expenditures (including Debt Service Trans)53,076,397 58,757,415 58,490,369 60,043,493 61,844,798 63,700,142 Transfer to CIP 7,461,422 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000 Annual Operating Surplus/(Deficit)6,058,732 1,829,539 - 696,732 (1,764,321) Planned Use of Fund Balance: Transfer to CIP - Floodway Buyout Administration 550,000 Transfer to CIP-Glenview Park Stormwater 850,000 850,000 850,000 Transfer to CIP-New Stormwater Program 2,500,000 2,500,000 5,000,000 Total Expenditures 60,537,819 67,107,415 66,840,369 71,443,493 66,844,798 68,700,142 Net Surplus/(Deficit)6,058,732 (6,832,697) (1,520,461) (6,400,000) 696,732 (1,764,321) Total Ending Fund Balance 31,818,617 24,985,920 30,298,157 23,898,157 24,594,889 22,830,568 Less: Fund Balance Commitments: -Glenview Park Golf Club Stormwater 1,700,000 850,000 850,000 Less: Fund Balance Assignments: -Stormwater Projects 2,500,000 2,500,000 5,000,000 -2014 Budget Amendment - Snow 708,020 Unassigned Fund Balance 26,910,597 21,635,920 24,448,157 23,898,157 24,594,889 22,830,568 Fund Balance as a % of Total Expenditures 44.5%32.2%36.6%33.5%36.8%33.2% Fund Balance as a % of Expenditures Only 38.5%36.7%36.8%33.2% (Not Including Planned Use of Fund Balance) Village of Glenview Adopted 2015 Budget 79 Revenues The 2015 Budget estimates $65,043,493 in revenues for the Corporate Fund, a decrease of $276,415 or 0.4% from 2014 projections. The 2014 projections included additional building permit fee revenue resulting from a number of new significant construction projects as well as new 911 dispatch revenue due to the addition of four new communities. The Property Tax Levy was increased by 1.11% or $124,634, to correspond with the Village’s new EAV reported by the County. General Sales Tax and Home Rule Sales Tax receipts combine for a 7.8% increase of $1,776,407. Utility Taxes are budgeted to decrease by $97,932 or 1.6% from 2014 projections. This is due in part to an extremely harsh winter in 2014 that increased gas utility revenues and a reduction in telecommunication taxes due to declining receipts. After two years of new development resulting in increased Building Permit and Annexation Fee revenue, the 2015 budget was significantly reduced to return to an annual base Building Permit revenue of $2,000,000; a decrease of $2,100,000 from the 2014 projection. Expenditures The 2015 Budget estimates $71,443,493 in expenditures for the Corporate Fund, an increase of $4,603,124 or 6.9% over 2014 projections. The transfer out to the CIP accounts for $3,050,000 of this increase while personnel costs and pension expenditures are increasing by $966,454 and $693,911, respectively. The Personnel budget for 2015 includes 2 fewer full-time equivalent positions than the 2014 revised budget. The savings from the reduction in employees is offset by annual wage increases coupled with the fact that 2015 will see a full-year funding of an additional thirteen employees hired during 2014 as part of dispatch service agreements with four additional communities Contractual and Commodity costs were held relatively level with increase of $41,256, or .37% and $42,848, or 2.36%, respectively. Capital Outlay costs are anticipated to decrease by $517,042 or 29.4%. The 2014 budget was amended to included $1,409,380 in capital costs needed to improve and expand the Dispatch furniture and fixtures due to the new dispatch services agreements with four additional communities. The 2015 budget includes capital costs of $892,338 to complete the improvements. 2014 was the fifth straight year that the Village increased the transfer to the Capital Projects Fund above what was originally budgeted. As previously stated, the Corporate Fund transfer out to the CIP in the 2015 Budget is $11,400,000 and is more than the 2014 transfer of $8,350,000. The 2015 transfer is includes a $5,000,000 annual transfer for the CIP, $850,000 for a storm water project at the Glenview Park Golf Club, $550,000 for the administrative costs of the floodway buyout program and $5,000,000 for the accelerated stormwater program, which is an increase of $2,500,000. For 2016 and 2017, the CIP level of funding is projected to be $5,000,000. The Corporate Fund year-end fund balance is within the policy range of 30% to 40% of total expenditures by the end of 2017. Village of Glenview Adopted 2015 Budget 80 Corporate Fund Revenue Summary 2013 Actual 2014 Adopted Budget 2014 Projected Actual 2015 Adopted Budget % Change Adopted to Adopted% of Total General Sales Tax 13,833,697$ 14,171,626$ 15,457,067$ 16,574,462$ 17.0%25.5% Property Tax 11,148,074 11,328,702 11,333,991 11,355,969 0.2%17.5% Home Rule Sales Tax 7,054,260 7,256,411 7,256,411 7,915,423 9.1%12.2% Utility Taxes 5,996,308 6,367,596 6,049,601 5,951,669 -6.5%9.2% Income Tax 4,409,714 4,203,618 4,395,908 4,395,908 4.6%6.8% Glenbrook Fire Protection District 2,195,805 2,200,000 2,189,062 2,200,000 0.0%3.4% Insurance Reimbursements 1,061,797 1,639,724 1,572,000 1,587,720 -3.2%2.4% Building Permits and Related Fees 4,108,354 2,852,933 4,300,000 200,000 -93.0%0.3% Make-Whole Revenue 1,331,099 1,344,710 1,329,149 1,334,898 -0.7%2.1% Hotel Room Tax 762,755 785,000 785,000 785,000 0.0%1.2% Top 10 Subtotal 51,901,863 52,150,320 54,668,189 52,301,049 0.3%80.4% All Other Corporate Fund Revenues 14,694,687 8,124,398 10,651,719 12,742,444 56.8%19.6% Total Corporate Fund Revenues 66,596,551$ 60,274,718$ 65,319,908$ 65,043,493$ 7.9%100.0% Village of Glenview Adopted 2015 Budget 81 Corporate Fund Expenditure Summary Corporate Fund Departments 2013 Actual 2014 Adopted Budget 2014 Projected Actual 2015 Adopted Budget % Change Adopted to Adopted% of Total Board of Trustees 309,966$ 348,335$ 319,552$ 388,058$ 11.4%0.5% Village Manager's Office 6,055,425 7,007,848 9,000,282 8,944,882 27.6%12.5% Administrative Services 4,227,268 4,028,608 4,371,627 4,916,602 22.0%6.9% General Government 11,299,337 13,142,046 12,797,695 16,583,426 26.2%23.2% Public Works 7,489,679 8,940,819 9,573,591 9,254,546 3.5%13.0% Police 11,932,266 12,216,840 12,294,587 12,307,919 0.7%17.2% Fire 14,596,775 14,597,962 14,802,019 15,449,463 5.8%21.6% Development 950,688 - - - 0.0%0.0% Community Development 3,676,414 3,358,457 3,681,016 3,598,597 7.2%5.0% Total Corporate Fund Expenditures 60,537,819$ 63,640,914$ 66,840,369$ 71,443,493$ 12.3%100.0% Village of Glenview Adopted 2015 Budget 82 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget $25,760,087$31,818,819$31,818,819$31,818,819$30,298,359 Budgeted Revenues Taxes 38,925,823 40,039,396 40,039,396 41,010,622 42,711,021 Licenses and Permits4,433,080 3,175,933 3,175,933 4,660,000 2,343,365 Fines and Forfeits228,418 135,000 135,000 153,632 145,570 Charges for Services5,166,844 4,504,322 4,504,322 4,448,932 4,348,704 Intergovernmental 10,963,503 10,906,245 10,906,245 13,434,072 13,781,512 Investment Income101,467 46,005 46,005 46,190 61,010 Other Revenues3,497,433 735,695 735,695 834,338 775,051 Transfers In 3,279,983 732,122 732,122 732,122 877,260 Total Revenues 66,596,55160,274,71860,274,71865,319,90865,043,493 Budgeted Expenditures Operating Expenditures Personnel 31,198,190 31,236,225 31,791,004 31,888,208 32,854,662 Contractual9,674,474 10,148,514 11,442,557 11,246,776 11,288,032 Commodities1,667,319 1,643,056 1,926,269 1,813,895 1,856,743 Other Charges5,106,123 5,758,367 5,659,055 5,605,577 6,656,208 Capital Outlay 369,124 352,000 1,761,380 1,761,380 1,244,338 Total Operating Expenditures 48,015,22949,138,16252,580,26552,315,83553,899,983 Other Expenditures Interfund Charges3,102,161 3,873,619 3,898,017 3,895,394 3,948,128 Capital Projects - - - - - Transfer Out 9,420,428 10,629,133 10,629,133 10,629,140 13,595,382 Total Other Expenditures 12,522,590 14,502,752 14,527,150 14,524,534 17,543,510 Total Expenditures 60,537,81963,640,91467,107,41566,840,36971,443,493 Surplus/(Deficit)6,058,732(3,366,196)(6,832,697)(1,520,461)(6,400,000) $31,818,819$28,452,623$24,986,122$30,298,359$23,898,359 Corporate Fund Balance Summary by Revenue and Expenditure Type Fiscal Year 2014 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2015 Budget 83 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Actual Budget Budget ActualBudget $25,760,087$31,818,819$31,818,819$31,818,819$30,298,359 Budgeted Revenues Taxes 38,925,823 40,039,396 40,039,396 41,010,622 42,711,021 Licenses and Permits4,433,080 3,175,933 3,175,933 4,660,000 2,343,365 Fines and Forfeits228,418 135,000 135,000 153,632 145,570 Charges for Services5,166,844 4,504,322 4,504,322 4,448,932 4,348,704 Intergovernmental 10,963,503 10,906,245 10,906,245 13,434,072 13,781,512 Investment Income101,467 46,005 46,005 46,190 61,010 Other Revenues3,497,433 735,695 735,695 834,338 775,051 Transfers In 3,279,983 732,122 732,122 732,122 877,260 Total Revenues 66,596,55160,274,71860,274,71865,319,90865,043,493 Budgeted by Department and Division Board of Trustees Board of Trustees 51,038 58,044 63,044 54,537 57,920 Special Appropriations258,929 290,292 290,292 265,015 330,138 General Government 11,299,337 13,142,046 12,643,188 12,797,695 16,583,426 Village Manager's Office Administration905,012 803,469 868,879 961,825 836,335 Communications197,720 230,834 277,734 286,379 235,460 Legal491,688 530,615 570,615 540,424 462,925 Human Resources Administration1,160,984 1,668,219 1,697,875 1,709,352 1,665,400 Joint Dispatch 2,924,454 3,472,561 5,574,704 5,163,921 5,744,762 Records Management 375,566 302,149 309,269 338,381 - Administrative Services Administration 214,722 304,167 319,491 412,356 335,356 Finance 1,282,983 1,153,180 1,158,512 1,179,770 1,184,379 Business Process Administration - - - - 225,622 Business Process Records - - - - 326,165 GIS and CADD 302,770 293,211 293,211 290,239 295,461 Information Technology 2,024,449 1,839,063 2,090,986 2,043,043 2,089,256 Resolution Center 402,346 438,987 441,522 446,220 460,363 Public Works Administration 3,997,987 4,043,309 4,124,944 4,167,706 4,091,158 Facilities Management - 1,193,628 1,205,670 1,224,331 1,211,276 Streets and Forestry 3,491,692 3,703,882 4,434,102 4,181,554 3,952,112 Police 11,932,266 12,216,840 12,311,772 12,294,587 12,307,919 Fire Administration 5,796,749 5,485,455 5,505,332 5,773,964 15,449,463 Emergency Medical Serbices 2,433,098 2,601,311 2,604,827 2,424,439 - Fire Suppression 6,366,928 6,511,196 6,521,223 6,603,616 - Planning and Economic Development Administration 265,050 - - - - Planning 514,383 - - - - Economic Development 171,255 - - - - Community Development Administration 687,775 218,535 249,488 306,838 307,158 Facilities Management 985,929 - - - - Planning - 819,359 738,700 775,101 706,903 Engineering - 506,053 802,760 700,871 683,889 Capital Projects - 259,207 256,046 257,884 229,391 Inspectional Services 2,002,710 1,555,303 1,753,230 1,640,322 1,671,256 Total Expenditures 60,537,81963,640,91467,107,41566,840,36971,443,493 Surplus/(Deficit)6,058,732(3,366,196)(6,832,697)(1,520,461)(6,400,000) $31,818,819$28,452,623$24,986,122$30,298,359$23,898,359 Corporate Fund Balance Summary by Department and Division Fiscal Year 2014 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Net Assets Village of Glenview Adopted 2015 Budget 84 This page intentionally left blank. Village of Glenview Adopted 2015 Budget 85 VILLAGE OF GLENVIEW SPECIAL REVENUE FUNDS Village of Glenview Adopted 2015 Budget 86 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. Fiscal Year Fiscal Year 2013 Original Revised Projected 2015 Actual BudgetBudgetActualBudget $32,497$58,708$58,708$58,708$32,852 Budgeted Revenues Investment Income 108 90 90 141 95 Other Revenues 30,857 - - 1,503 - Total Revenues 30,965 9090 1,644 95 Budgeted Expenditures Operating Expenditures Capital Outlay 4,754 27,500 27,500 27,500 32,119 Total Operating Expenditures 4,754 27,50027,50027,50032,119 Total Expenditures 4,75427,50027,50027,50032,119 Surplus/(Deficit)26,211(27,410)(27,410)(25,856)(32,024) $58,708$31,298$31,298$32,852 $828Ending Fund Balance Fiscal Year 2014 Beginning Fund Balance Village of Glenview Adopted 2015 Budget 87 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. Fiscal Year Fiscal Year 2013 Original Revised Projected 2015 Actual BudgetBudgetActualBudget $308,640$246,090$246,090$246,090$189,575 Budgeted Revenues Investment Income 755 800 800 800 800 Other Revenues 94,951 83,000 83,000 83,000 83,000 Total Revenues 95,70583,80083,80083,80083,800 Budgeted Expenditures Operating Expenditures Contractual 8,548 10,815 10,815 10,81510,330 Commodities 148,958 129,500 129,500 129,500 79,670 Other Charges 749 - - - Total Operating Expenditures 158,255140,315140,315140,31590,000 Total Expenditures 158,255140,315140,315140,31590,000 Surplus/(Deficit)(62,549)(56,515)(56,515)(56,515)(6,200) $246,090$189,575$189,575$189,575$183,375Ending Fund Balance Fiscal Year 2014 Beginning Fund Balance Village of Glenview Adopted 2015 Budget 88 Special Tax Allocation Fund Description The Special Tax Allocation Fund (STAF) is used to account for the revenues and expenditures of The Glen Tax Increment Finance District (TIF). This fund accounts for the incremental tax revenues and the expenditures associated with the distribution of Make-Whole Payments to core jurisdictions whose boundaries are within the TIF. These core jurisdictions consist of the Village of Glenview, School Districts 34 and 225, the Glenview Park District, and the Glenview Public Library. Debt Service and development incentive fees associated with the TIF are also accounted for within the STAF. All TIF activity (except TIF Capital Projects and the Waukegan/Golf TIF) occurs in the Special Tax Allocation Fund. The Glen TIF District expires in 2021. Revenues Revenues of the STAF are generated from incremental property taxes resulting from the growth of the assessed valuation within The Glen TIF District. Fiscal Year 2013 tax revenue totaled $26,605,118. The Fiscal Year 2014 property tax projection is $29,067,071; the 2015 budget has estimated property taxes at $30,852,192. Other Revenues in 2013 included $28,125,000 of loan proceeds. The 2014 projection includes $2,515,815 for land sale proceeds and $6,582,071 in loan proceeds. Expenditures In addition to the expenditures described previously, the STAF also records all expenditures associated with the TIF for general administration, road and parkway maintenance and facility improvements. The 2015 Make-Whole Payments are projected to be $19,601,276. Other Charges include debt payments of $31,901,789 in 2013 and a projection of $32,360,400 for 2014. During 2015, debt payments are budgeted at $7,932,014. In 2002, a longer-term loan was made from the Village’s Permanent Fund to STAF for $11,182,000. Repayment of this loan, plus all accrued interest, is anticipated to be made in the last few years of the TIF when incremental property taxes exceed anticipated expenditures. In addition to loans from the Village’s Permanent Fund, resources are provided by the issuance of bonds as the need arises. Village of Glenview Adopted 2015 Budget 89 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActual Budget $3,111,397$5,234,689$5,234,689$5,234,689(14,621,074) Budgeted Revenues Taxes 26,605,118 28,621,880 28,621,880 29,067,071 30,852,192 Charges for Services17,180 22,254 22,254 22,254 24,945 Intergovernmental 82,845 - - - - Investment Income104,276 23,000 23,000 35,142 19,000 Other Revenues26,940,408 22,122,578 22,122,578 8,737,541 - Total Revenues 53,749,82750,789,71250,789,71237,862,00730,896,137 Budgeted Expenditures Operating Expenditures Personnel 403,457 413,890 413,890 413,890 415,965 Contractual18,380,749 20,985,843 20,981,771 21,102,43321,313,048 Commodities86,055 134,098 134,098 134,598 130,848 Other Charges32,455,814 26,659,951 26,664,022 32,660,848 8,218,814 Capital Outlay - - - 3,061,796 - Total Operating Expenditures 51,326,07548,193,78148,193,78157,373,56430,078,675 Other Expenditures Interfund Charges18,879 13,132 13,132 13,132 14,341 Capital Projects - - - 49,494 - Transfer Out 281,580 281,580 281,580 281,580 294,178 Total Other Expenditures 300,459 294,712 294,712 344,206 308,519 Total Expenditures 51,626,53548,488,49348,488,49357,717,77030,387,194 Surplus/(Deficit)2,123,2922,301,2192,301,219(19,855,763)508,944 $5,234,689$7,535,908$7,535,908(14,621,074)(14,112,131) Special Tax Allocation Fund Summary Fiscal Year 2014 Beginning Fund Balance Ending Fund Balance/ Village of Glenview Adopted 2015 Budget 90 Waukegan/ Golf TIF Fund Description On December 11, 2012, the Village of Glenview (“Village”) approved a Memorandum of Understanding (“MOU”) with Regency Centers (“Regency”) regarding redevelopment of the Avon/Baker Development property, a 20.98 acre parcel, at 1601 Overlook Drive and 3 Waukegan Road in Glenview. Regency, a national shopping center developer, is proposing a 75,245 square foot Mariano’s Fresh Market grocery store, 15,400 square feet of inline retail, an 11,786 square foot retail outlet building and a 238 unit apartment building. Regency requested assistance from the Village as extraordinary off-site infrastructure improvements are needed, most of which are roadway improvements to address current and projected traffic. In accordance with the MOU, the Village agreed to fund up to $3,500,000 of the off-site infrastructure costs by taking the appropriate steps to establish a redevelopment project area, a redevelopment plan, and to adopt tax increment financing, provided that all legal requirements and findings are satisfied, pursuant to the Illinois Tax Increment Financing Act (65 ILCS 5/11-74.4) (the “Act”). Ordinances required to establish the Waukegan Road/Golf Road Tax Increment Finance (“TIF”) District were approved at the Board of Trustees meeting on April 16, 2013: a) An Ordinance of the Village of Glenview, Cook County, Illinois, approving a Tax Increment Redevelopment Plan and Redevelopment Project for the Waukegan Road/Golf Road Redevelopment Project Area; b) An Ordinance of the Village of Glenview, Cook County, Illinois, Designating the Waukegan Road/Golf Road Redevelopment Project Area a Redevelopment Project Area Pursuant to the Tax Increment Allocation Redevelopment Act; c) An Ordinance of the Village of Glenview, Cook County, Illinois, Adopting Tax Increment Allocation Financing for the Waukegan Road/Golf Road Redevelopment Project Area. Revenues To fund the needs of the Waukegan Road/Golf Road Tax Increment Finance District, in December 2013, the Village issued a new taxable bond issue of $4,385,000, which includes $4,003,390 for project costs, $342,443 for three years (2014-2016) of capitalized interest and $39,167 for costs of issuance. There is no revenue projected for 2014 and 2015. Expenditures The 2014 projection includes the funding pledge of the $3,500,000 for infrastructure as mentioned above. The 2015 budget include costs for professional services, debt service interest and $175,000 for capital outlay. Village of Glenview Adopted 2015 Budget 91 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget $0$4,291,781$4,291,781$4,291,781$676,603 Budgeted Revenues Investment Income464 - - 5,100 4,000 Other Revenues4,373,461 - - - - Total Revenues 4,373,925 0 05,100 4,000 Budgeted Expenditures Operating Expenditures Contractual 9,499 220,000 220,000 10,00010,000 Other Charges 27,628 124,520 124,520 110,278 116,083 Capital Outlay - - - 3,500,000 175,000 Total Operating Expenditures 37,127344,520344,5203,620,278301,083 Other Expenditures Transfer Out 45,017 - - - - Total Other Expenditures 45,017 - - - - Total Expenditures 82,144344,520344,5203,620,278301,083 Surplus/(Deficit)4,291,781(344,520)(344,520)(3,615,178)(297,083) $4,291,781$3,947,261$3,947,261$676,603$379,520 Waukegan/Golf TIF Fund Summary Fiscal Year 2014 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2015 Budget 92 This page intentionally left blank. Village of Glenview Adopted 2015 Budget 93 VILLAGE OF GLENVIEW ENTERPRISE FUNDS Village of Glenview Adopted 2015 Budget 94 Enterprise Funds Enterprise funds are used by governments to account for operations in which user charges are the main source of revenue. Taxes and other general revenues are not used to finance these operations for a number of reasons:  The beneficiary of services of an enterprise-related activity can be readily identified and the service provision can be measured to determine charges.  Village general revenues have legal or statutory limitations and cannot cover all the services required by residents.  General revenues are historically used to finance expenses for services in which the ultimate beneficiary cannot be readily identified. Enterprise funds account for activities using accounting principles similar to commercial businesses. For financial reporting purposes, each fund records transactions on an accrual basis. Capital purchases are not recorded as expenses when purchased, but as assets. The costs of these assets are then amortized over their useful lives as depreciation. Similarly, any debt of an enterprise fund is recorded as a long-term liability within the fund where the only expense recognition is interest on the debt. For budget purposes, however, spending related to these activities must be accounted for like those of governmental funds. As such, the expenses are generally reported when expended, irrespective of the long-term use of the underlying asset. Village policy requires the budgeting of all non-capital project funds to be expended in a fiscal year. This leads to a budget basis of reporting that is not in accordance with generally accepted accounting principals (GAAP). This “budget basis” results in two types of reporting for Enterprise Funds on the Village’s financial statements. That basis shows operating budgets that are similar to GAAP and capital budgets that report in a more traditional governmental display. This display does not include budgets for depreciation. Village of Glenview Adopted 2015 Budget 95 Glenview Water & Sanitary Sewer Funds Description The Glenview Water and Sanitary Sewer Funds are enterprise funds which mean the revenues, expenses, transfers and financial results are accounted for through full accrual accounting. These funds are used to account for the revenue and expense activities associated with the delivery and disposal of water from customers. The financial positions of the Funds are determined by the Change in Net Assets at year-end. Net Assets are equal to total assets (including all capital assets) less total liabilities. Net Assets reflect the total productive investment in the utility system. Operating Activities The Water and Sanitary Sewer Funds include operational activities performed by the following departments: Public Works, Administrative Services, and Community Development. 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 Community Development Department supports long term infrastructure planning, design and project management for capital improvements. Customers The Village’s water customer base includes approximately 16,000 customers, 1,820 of whom are in unincorporated Glenview. The sanitary sewer system has approximately 9,700 customers, all of them within the corporate boundaries of the Village. Some properties in the Village receive water service, but are not connected to the Village’s sanitary sewer system. The Village separates its customers into five customer classes: residential, commercial, government, industrial and municipal. Approximately 95% of total customers are residential, 4% commercial, and 1% industrial, government and municipal customers. Glenview customers are billed quarterly. Water Supply and Rate Structure The Glenview water system receives potable water from Lake Michigan through the Village of Wilmette. Glenview purchases water from the Village of Wilmette for $1.63/1,000 gallons. This rate is valid thru December 2014. The rate increase from Wilmette will not be known until the fall of 2015, but will be effective January 1, 2015 and billed retroactively. The customer rate structure includes a fixed and consumption component. The fixed charges for water and sewer service are based on the size of the customer’s water meter. Customers with larger water meters have a higher quarterly fixed charge than those with smaller meters. The consumption of water is reported by actual meter reads on a property. The sewer consumption is assumed to be the same as water consumption. The 2015 budget assumes a slight increase in water consumption. Water usage in 2014 was lower than expected because precipitation was high and overall temperatures were below normal. Village of Glenview Adopted 2015 Budget 96 Glenview Water Fund Revenues The 2015 budget includes $11,783,721 in estimated revenue from customer billing, total revenue is estimated to be $12,136,727. The estimated revenues reflect a 0% increase in the quarterly fixed rate and a 7.25% increase in the consumption rate. The quarterly fixed rate varies by meter size. Meter Size 2014 Quarterly Fixed Charge 2015 Quarterly Fixed Charge 0.625” $7.86 $7.86 0.75” $11.80 $11.80 1.0” $19.66 $19.66 1.5” $39.32 $39.32 2.0” $62.92 $62.92 3.0” $125.83 $125.83 4.0” $196.61 $196.61 6.0” $393.23 $393.23 8.0” $629.16 $629.16 *Note: Depending on various conditions of ownership of system component, fees will differ from this table. Refer to the fee ordinance for special circumstances. Expenses The 2015 budget includes $14,575,547 in budgeted expenses. The 2015 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 2015 budget includes $4,216,928 for water infrastructure projects and $259,805 for facility improvements made to the West Lake, Rugen Sr., and Rugen Jr. pump stations. These infrastructure replacement and repair costs represent 31% of the total water budget. The cost of water purchased from the Village of Wilmette represents another 27% of the water fund budget. The 2015 budgeted expenses also include $344,400 in principal payments; this issuance is scheduled to retire in 2016, and $1,137,950 for depreciation of the system’s assets, for a combined 11% of the total water budget. The remaining 31% of the 2015 budget is used to fund day-to-day operations of the system. Day- to-day operations include repairing watermain breaks, service line leaks, hydrant flushing, installing new water connections, monitoring of pump stations, water quality testing, meter replacements and repairs, water billing, energy costs, facility repairs, GIS mapping, information technology, financial, and customer service support. 2014 Consumption Charge/1,000 gals 2015 Consumption Charge/1,000 gals Incorporated $5.27 $5.65 Unincorporated $7.92 $8.49 Village of Glenview Adopted 2015 Budget 97 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget $36,440,193$37,781,899$37,781,899$37,781,899$35,136,767 Budgeted Revenues Licenses and Permits 326,039 151,000 151,000 202,300 151,000 Charges for Services 10,691,815 11,126,681 11,126,681 10,733,707 11,783,721 Investment Income 9,117 8,000 8,000 9,941 7,900 Other Revenues 144,319 164,000 164,000 155,000 164,000 Transfers In 30,044 30,106 30,106 30,106 30,106 Total Revenues 11,201,33411,479,78711,479,78711,131,05412,136,727 Budgeted Expenditures Operating Expenditures Personnel 2,115,911 2,145,583 2,166,383 2,141,104 2,090,432 Contractual 4,183,049 4,612,923 4,664,191 4,456,5575,077,951 Commodities 801,694 909,122 925,122 945,122 911,671 Other Charges 1,199,169 1,517,131 1,517,131 1,517,131 1,520,859 Capital Outlay 1,737 202,000 202,000 142,000 188,500 Total Operating Expenditures 8,301,5609,386,7589,474,8269,201,9149,789,413 Other Expenditures Interfund Charges 554,076 520,789 520,789 557,509 569,206 Capital Projects 1,003,991 4,026,526 4,075,859 4,016,763 4,216,928 Total Other Expenditures 1,558,067 4,547,315 4,596,647 4,574,272 4,786,134 Total Expenditures 9,859,62713,934,07314,071,47313,776,18614,575,547 Surplus/(Deficit)1,341,706(2,454,286)(2,591,686)(2,645,132)(2,438,820) $37,781,899$35,327,614$35,190,213$35,136,767$32,697,947 Net Position Ending Fund Balance/ Net Position Glenview Water Fund Summary Fiscal Year 2014 Beginning Fund Balance/ Village of Glenview Adopted 2015 Budget 98 Glenview Water Fund - Cash Analysis The cash policy for the Water Fund is to maintain 30 days of cash and investments on hand. This cash analysis differs from the fund balance statement by separating cash from the net assets. This cash display assumes all expenses and revenues are expended and collected at one point in time. The following cash flow displays a positive cash balance at the end of 2015. FY 2013 FY 2014 FY 2014 FY 2014 FY 2015 Actual Original Revised Projected Budget 2,784,920 3,980,269 3,980,269 3,980,269 2,465,649 Receipts from Users 11,314,352 11,441,681 11,441,681 11,091,007 12,098,721 Investment Income 9,117 8,000 8,000 9,941 7,900 Transfer In - 30,106 30,106 30,106 30,106 11,323,469 11,479,787 11,479,787 11,131,054 12,136,727 Operating Expenses 8,181,646 8,403,886 8,606,926 8,255,762 8,839,121 Interest Expense 48,699 37,149 37,149 37,149 37,149 Principal Payments 322,000 336,000 336,000 336,000 344,400 Transfer Out - - - - - 8,552,345 8,777,035 8,980,076 8,628,911 9,220,670 2,771,124 2,702,751 2,499,711 2,502,143 2,916,057 Capital 1,575,775 4,026,526 4,026,526 4,016,763 4,216,928 1,575,775 4,026,526 4,026,526 4,016,763 4,216,928 1,195,349 (1,323,775)(1,526,815)(1,514,620) (1,300,871) 3,980,269 2,656,495 2,453,455 2,465,649 1,164,778 Ending Cash and Investments Beginning Cash and Investments Cash Receipts Total Cash Receipts Non-Capital Cash Outlays Total Non-Capital Cash Outlays Subtotal Net Change in Cash Capital Cash Expenses Total Capital Cash Outlays Total Net Change in Cash Village of Glenview Adopted 2015 Budget 99 Glenview Sanitary Sewer Fund Revenues The 2015 budget includes $2,217,964 in estimated revenue from customer billing, total revenue is estimated to be $3,005,108. The Village Permanent Fund is funding $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 as the cash reserves within the Sanitary Sewer Fund continue to be drawn down. Meter Size 2014 Quarterly Fixed Charge 2015 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 2015 budget includes $3,854,944 in budgeted expenses. The 2015 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 2015 budget includes a capital projects investment of $1,727,822. Also included in the capital projects budget is $700,000 in sanitary improvements including a sanitary sewer evaluation study for the East of Harms area all of which is supported by the Permanent Fund. 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 63% of the budget. The budget also includes $270,600 in principal payments; this issuance is scheduled to retire in 2016, and $429,025 for depreciation of the system’s assets, for a combined 18% of the total sewer budget. The remaining 19% of the 2015 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. 2014 2015 Charge/1,000 gals $1.29 $1.29 Sewer Only Charge $35.90 $35.90 Village of Glenview Adopted 2015 Budget 100 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget $17,059,094$17,717,812$17,717,812$17,717,812$16,836,458 Budgeted Revenues Licenses and Permits19,047 13,000 13,000 32,000 13,000 Charges for Services2,273,391 2,229,346 2,229,346 2,217,964 2,217,964 Investment Income4,218 3,700 3,700 3,300 3,500 Transfers In 151,943 1,770,644 1,770,644 974,801 770,644 Total Revenues 2,448,5994,016,6904,016,6903,228,0653,005,108 Budgeted Expenditures Operating Expenditures Personnel 422,959 453,656 458,456 454,556 446,677 Contractual67,023 72,524 72,489 72,87562,845 Commodities27,793 48,396 48,431 48,396 29,706 Other Charges465,245 697,611 697,611 697,611 719,574 Capital Outlay - - - - 8,000 Total Operating Expenditures 983,0201,272,1881,276,9881,273,4381,266,802 Other Expenditures Interfund Charges122,834 144,367 144,367 153,887 160,320 Capital Projects 684,028 3,412,182 3,503,470 2,682,094 2,427,822 Total Other Expenditures 806,862 3,556,549 3,647,837 2,835,981 2,588,142 Total Expenditures 1,789,8824,828,7374,924,8254,109,4193,854,944 Surplus/(Deficit)658,717(812,046)(908,134)(881,354)(849,836) $17,717,812$16,905,765$16,809,677$16,836,458$15,986,622 Net Position Ending Fund Balance/ Net Position Glenview Sanitary Sewer Fund Summary Fiscal Year 2014 Beginning Fund Balance/ Village of Glenview Adopted 2015 Budget 101 Glenview Sanitary Fund - Cash Analysis The cash policy for the Sanitary Sewer Fund is to maintain 30 days of cash and investments on hand. This cash analysis differs from the fund balance statement by separating cash from the net assets. The following cash flow displays a positive cash balance at the end of 2015. FY 2013 FY 2014 FY 2014 FY 2014 FY 2015 Actual Original Revised Projected Budget 1,259,187 1,335,049 1,335,049 1,335,049 857,617 Receipts from Users 2,417,429 2,242,346 2,242,346 2,249,964 2,230,964 Investment Income 4,218 3,700 3,700 3,300 3,500 Transfer In 82,640 1,770,644 1,770,644 974,801 770,644 2,504,287 4,016,690 4,016,690 3,228,065 3,005,108 Operating Expenses 1,396,483 719,444 724,244 730,214 707,548 Interest Expense 38,264 29,189 29,189 29,189 19,949 Principal Payments 253,000 264,000 264,000 264,000 270,600 Transfer Out - - - - - 1,687,747 1,012,633 1,017,432 1,023,403 998,097 816,540 3,004,057 2,999,258 2,204,662 2,007,011 Capital 740,678 3,412,182 3,503,470 2,682,094 2,427,822 740,678 3,412,182 3,503,470 2,682,094 2,427,822 75,862 (408,125)(504,212)(477,431) (420,811) 1,335,049 926,924 830,837 857,617 436,806 Ending Cash and Investments Beginning Cash and Investments Cash Receipts Total Cash Receipts Non-Capital Cash Outlays Total Non-Capital Cash Outlays Subtotal Net Change in Cash Capital Cash Expenses Total Capital Cash Outlays Total Net Change in Cash Village of Glenview Adopted 2015 Budget 102 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 $1.63/1,000 gallons. This rate is valid thru December 2014. 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 51% of all expenses within the fund. The 2015 budgeted revenues are $1,979,744 and budgeted expenses are $2,049,843, which includes $62,816 in depreciation expenses not shown in the cash flow chart below. 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 2015. This cash analysis differs from the fund balance statement by separating cash from the net assets. FY 2013 FY 2014 FY 2014 FY 2014 FY 2015 Actual Original Revised Projected Budget 895,408 1,075,849 1,075,849 1,075,849 401,763 Receipts from Users 1,999,261 2,001,407 2,001,407 1,909,859 1,977,744 Investment Income 2,181 2,000 2,000 2,000 2,000 Transfer In - - - - - 2,001,442 2,003,407 2,003,407 1,911,859 1,979,744 Operating Expenses 1,055,081 1,082,519 1,082,519 1,106,047 1,192,732 Transfer Out 765,920 1,479,898 1,479,898 1,479,898 794,295 1,821,001 2,562,417 2,562,417 2,585,945 1,987,027 180,441 -559,010 -559,010 -674,086 (7,283) Capital - - - - - - - - - - 180,441 (559,010)(559,010)(674,086) (7,283) 1,075,849 516,839 516,839 401,763 394,480 Ending Cash and Investments Beginning Cash and Investments Cash Receipts Total Cash Receipts Non-Capital Cash Outlays Total Non-Capital Cash Outlays Subtotal Net Change in Cash Capital Cash Expenses Total Capital Cash Outlays Total Net Change in Cash Village of Glenview Adopted 2015 Budget 103 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget $2,178,732$2,476,459$2,476,459$2,476,459$1,739,557 Budgeted Revenues Charges for Services 2,190,544 2,001,407 2,001,407 1,909,859 1,977,744 Investment Income 2,181 2,000 2,000 2,000 2,000 Total Revenues 2,192,7252,003,4072,003,4071,911,8591,979,744 Budgeted Expenditures Operating Expenditures Personnel 81,433 83,357 84,157 83,143 81,332 Contractual 954,588 965,318 965,318 988,780 1,070,360 Commodities 12,913 16,650 16,650 16,650 16,650 Other Charges 62,816 62,816 62,816 62,816 62,816 Total Operating Expenditures 1,111,7501,128,1401,128,9401,151,3891,231,158 Other Expenditures Interfund Charges 17,328 17,194 17,194 17,474 24,390 Transfer Out 765,920 1,479,898 1,479,898 1,479,898 794,295 Total Other Expenditures 783,248 1,497,092 1,497,092 1,497,372 818,685 Total Expenditures 1,894,9982,625,2332,626,0332,648,7622,049,843 Surplus/(Deficit)297,727(621,825)(622,625)(736,903)(70,099) $2,476,459$1,854,634$1,853,834$1,739,557$1,669,458 Wholesale Water Fund Summary Fiscal Year 2014 Beginning Fund Balance/ Net Position Ending Fund Balance/ Net Position Village of Glenview Adopted 2015 Budget 104 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. Annual permit costs are $300 Glenview residents and $400 for non-residents. Semi-annual permit costs are $150 for Glenview residents and $200 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 2015 expense budget is $593,463 and estimated revenues are $548,075. Cash Analysis The following cash flow displays a positive cash balance at the end of 2015. This cash analysis differs from the fund balance statement by separating cash from the net assets. FY 2013 FY 2014 FY 2014 FY 2014 FY 2015 Actual Original Revised Projected Budget 1,020,224 1,303,285 1,303,285 1,303,285 827,979 Receipts from Users 574,143 541,975 541,975 585,747 546,125 Investment Income 2,136 1,950 1,950 1,950 1,950 576,279 543,925 543,925 587,697 548,075 Operating Expenses 293,218 497,287 497,287 563,003 525,878 Transfer Out - 500,000 500,000 500,000 - 293,218 997,287 997,287 1,063,003 525,878 283,061 (453,362)(453,362)(475,306) 22,197 Capital - - - - - - - - - - 283,061 (453,362)(453,362)(475,306) 22,197 1,303,285 849,923 849,923 827,979 850,176 Ending Cash and Investments Beginning Cash and Investments Cash Receipts Total Cash Receipts Non-Capital Cash Outlays Total Non-Capital Cash Outlays Subtotal Net Change in Cash Capital Cash Expenses Total Capital Cash Outlays Total Net Change in Cash Village of Glenview Adopted 2015 Budget 105 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget $3,292,540$3,500,667$3,500,667$3,500,667$2,957,776 Budgeted Revenues Charges for Services570,670 541,975 541,975 585,747 546,125 Investment Income2,136 1,950 1,950 1,950 1,950 Total Revenues 572,806543,925543,925587,697548,075 Budgeted Expenditures Operating Expenditures Contractual220,764 218,885 213,668 281,777 222,495 Commodities45,935 66,241 71,458 80,066 71,241 Other Charges70,585 67,585 67,585 67,585 67,585 Capital Outlay 23,452 209,000 209,000 198,000 222,000 Total Operating Expenditures 360,736561,712561,712627,428583,321 Other Expenditures Interfund Charges3,942 3,160 3,160 3,160 10,142 Transfer Out - 500,000 500,000 500,000 - Total Other Expenditures 3,942 503,160 503,160 503,160 10,142 Total Expenditures 364,6791,064,8721,064,8721,130,588593,463 Surplus/(Deficit)208,127(520,947)(520,947)(542,891)(45,388) $3,500,667$2,979,721$2,979,721$2,957,776$2,912,388 Ending Fund Balance/ Net Position Commuter Parking Fund Summary Fiscal Year 2014 Beginning Fund Balance/ Net Position Village of Glenview Adopted 2015 Budget 106 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 850 million gallons of water per year. Customers in the North Maine System are billed monthly with alternate bills being estimated versus being generated from meter readings. Operating Activities The North Maine Water and Sewer Fund include operational activities performed by the following departments: Public Works, Administrative Services, and Capital Projects and Inspectional Services. The Public Works Department performs general maintenance on the systems such as water main break repair, hydrant flushing, meter replacement, water quality testing, and sewer line repair. The Administrative Services Department performs support activities to assist with service operations. These activities include responding to water and sewer customer inquiries, water and sewer billing, accounts payable, payroll, financial support, information technology support and geographical information system (GIS) mapping. The Capital Projects and Inspectional Services Department supports long term infrastructure planning, design and project management for capital improvements. Water and Sewer Rates The system is supplied water by the City of Chicago via the Village of Niles, pursuant to the 30- year provisions of the water supply contract between Niles and the System (effective through June 7, 2020). Niles may increase its charge for water with 60 days notice. Since 1997, Niles has annually increased its rate to the System and the Village has passed that increase on to the North Maine Utility customers. During FY 2014, the system received a 15% rate increase from the Village of Niles, increasing the cost of water to $6.90/1,000 gallons. Sale of the North Maine Utility During 2014, the Village entered into an asset purchase agreement to sell the North Maine Utility to Aqua Illinois. The sale is going through the required approval process with the Illinois Commerce Commission (ICC) and is projected to close mid-2015. As a fiscally conservative measure, a full year North Maine budget is presented for 2015. Village of Glenview Adopted 2015 Budget 107 Revenues The 2015 budget includes $8,712,226 in estimated revenue from customer billing, total revenue is estimated to be $8,822,576. The estimated revenues reflect a 0% increase in the monthly fixed charge and a 7.25% increase in the consumption rate. The monthly fixed charge varies by meter size. Meter Size 2014 Water Monthly Fixed Charge 2015 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 2015 budget includes $10,160,190 in budgeted expenses. The 2015 capital improvement budget is funded at $735,887; these improvements represent 7% of budgeted expenses. The purchase of water from the Village of Niles represents 65% of budget expenses or $6,593,333. In 2010 the Permanent Fund advanced $3,582,270 to the North Maine Water and Sewer Fund for the 2003A bond defeasance. The 2012 budget began to repay this advance as directed by Board Resolution. During 2013, the entire cash settlement from the Village of Niles, in the amount of $1,571,012 was used to repay a portion of the advance which shortened the life of the advance by approximately 2.5 years. The 2015 budget includes the regularly scheduled repayment amount of $530,195. In addition to this repayment, there is $299,219 budgeted for principal payments and $59,092 for interest expense for other outstanding debt issuances. 2014 Consumption Charge/1,000 gals 2015 Consumption Charge/1,000 gals $9.48 $10.17 Village of Glenview Adopted 2015 Budget 108 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget $4,836,419$7,489,898$7,489,898$7,489,898$7,031,511 Budgeted Revenues Licenses and Permits1,513 350 350 1,069 350 Charges for Services 8,526,007 8,281,476 8,281,476 8,130,651 8,712,226 Investment Income 9,395 10,000 10,000 9,000 9,000 Other Revenues 1,654,788 101,000 101,000 101,000 101,000 Total Revenues 10,191,7028,392,8268,392,8268,241,7208,822,576 Budgeted Expenditures Operating Expenditures Personnel 863,258 849,512 857,512 848,963 830,603 Contractual 5,693,744 6,056,994 6,057,799 6,184,278 7,031,764 Commodities 167,262 184,325 179,275 183,725 184,790 Other Charges 326,374 1,101,932 1,101,932 1,101,932 1,097,521 Total Operating Expenditures 7,050,6398,192,7638,196,5188,318,8989,144,678 Other Expenditures Interfund Charges 216,548 142,167 142,167 142,167 140,583 Capital Projects 131,995 735,887 803,798 100,000 735,887 Transfer Out 139,042 139,042 139,042 139,042 139,042 Total Other Expenditures 487,584 1,017,096 1,085,007 381,209 1,015,512 Total Expenditures 7,538,2239,209,8599,281,5258,700,10710,160,190 Surplus/(Deficit)2,653,479(817,033)(888,699)(458,387)(1,337,614) $7,489,898$6,672,864$6,601,198$7,031,511$5,693,897Net Position North Maine Water and Sewer Fund Summary Fiscal Year 2014 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2015 Budget 109 North Maine Water and Sewer Fund - Cash Analysis The cash policy for the North Maine Fund is to maintain 30 days of cash on hand. This cash flow differs from the fund balance statement because cash is separated from the net assets. The following cash flow displays a positive cash balance at the end of 2015. 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 2013 FY 2014 FY 2014 FY 2014 FY 2015 Actual Original Revised Projected Budget 3,640,752 3,366,076 3,366,076 3,366,076 3,075,104 Receipts from Users 10,122,142 8,382,826 8,382,826 8,232,720 8,813,576 Investment Income 9,394 10,000 10,000 9,000 9,000 Transfer In - - - - - 10,131,536 8,392,826 8,392,826 8,241,720 8,822,576 Operating Expenses 7,230,476 7,802,768 7,772,414 7,928,903 8,718,735 Interest Expense 151,448 73,498 73,498 73,498 59,092 Principal Payments 288,655 291,249 291,249 291,249 299,219 Transfer Out 2,214,285 139,042 139,042 139,042 139,042 9,884,864 8,306,557 8,276,203 8,432,692 9,216,088 246,672 86,269 116,623 (190,972) (393,512) Capital 521,348 735,887 837,907 100,000 735,887 521,348 735,887 837,907 100,000 735,887 (274,676)(649,618)(721,284)(290,972) (1,129,399) 3,366,076 2,716,458 2,644,792 3,075,104 1,945,705 Ending Cash and Investments Beginning Cash and Investments Cash Receipts Total Cash Receipts Non-Capital Cash Outlays Total Non-Capital Cash Outlays Subtotal Net Change in Cash Capital Cash Expenses Total Capital Cash Outlays Total Net Change in Cash Village of Glenview Adopted 2015 Budget 110 This page intentionally left blank. Village of Glenview Adopted 2015 Budget 111 VILLAGE OF GLENVIEW INTERNAL SERVICE FUNDS Village of Glenview Adopted 2015 Budget 112 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, Glenview Park District, Glenview Library, School District #34, Northern Illinois Public Safety Training Academy (NIPSTA), and Mutual Aid Box Alarm System (MABAS) that use its services and fuel. Expenditures The largest expense of the Fund is the cost of fuel. The Village’s cost of fuel was lower in 2014 than in 2013 on a per gallon basis: Fuel Expenditures Year Total billing by Fleet Services Fuel (Wholesale) Percentage of total Total gallons billed Average price per gallon (Wholesale) 2011 $1,529,188 $553,812 36.22% 172,340.70 $3.21 2012 $1,812,988 $510,681 28.17% 156,346.20 $3.27 2013 $1,442,629 $527,997 36.60% 163,860.60 $3.22 2014 $1,383,105 $491,762 35.55% 159,036.90 $3.09 Professional services constitute the next largest use of non-personnel expenses in the MERF. The Village uses professional services for vehicle and equipment maintenance that it cannot provide in a cost effective manner with its own staff and equipment (e.g., body work, car washing services, work requiring specialized diagnostic tools, etc.). The Village also utilizes professional services to provide virtually all maintenance for light- and medium-duty vehicles, as it has two local dealerships that provide these services at competitive rates. Fund Balance The Charges for Services rendered through MERF are intended to cover the operating expenses of the Fleet Services Division. The MERF fund balance is to be managed to a zero cash balance. Operating costs are an estimate and actual results may slightly fluctuate from the budget on an annual basis. Remaining fund balance at the end of the year is to be used toward the next years’ expenses. Village of Glenview Adopted 2015 Budget 113 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget $598,270$597,242$597,242$597,242$417,220 Budgeted Revenues Charges for Services1,467,818 1,468,344 1,468,344 1,468,344 1,547,768 Investment Income 435 410 410 410 410 Other Revenues 168,584 155,000 155,000 165,283 155,000 Total Revenues 1,636,8371,623,7541,623,7541,634,0371,703,178 Budgeted Expenditures Operating Expenditures Personnel 435,239 446,307 451,907 447,057 455,969 Contractual 416,604 353,833 372,333 388,300 393,300 Commodities 755,179 854,113 835,613 836,865 816,865 Other Charges 3,315 5,755 5,755 5,755 5,755 Total Operating Expenditures 1,610,3381,660,0091,665,6091,677,9771,671,889 Other Expenditures Interfund Charges 27,527 36,081 36,081 36,081 31,289 Transfer Out - 100,000 100,000 100,000 - Total Other Expenditures 27,527 136,081 136,081 136,081 31,289 Total Expenditures 1,637,8651,796,0901,801,6901,814,0591,703,178 Surplus/(Deficit)(1,028)(172,336)(177,936)(180,022)0 $597,242$424,906$419,306$417,220$417,220Net Position Municipal Equipment Repair Fund Summary Fiscal Year 2014 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2015 Budget 114 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 2015 Budget includes $2,617,511 for the replacement of assets. The 2014 Projections include some of the initial capital expenditure costs as the Village begins providing dispatch services to the Cities of Highland Park, Lake Forest, Highwood and the Village of Lake Bluff. Fund Balance CERF is to maintain a fund balance target of 40% of accumulated reserves according to the replacement schedule; this amount has been determined to be sufficient to meet the Village’s annual vehicle and equipment replacement needs. During the 2011 Budget process the Village Board revised the fund balance target downward from 50% to 40% for a five year period. The 2015 Budget calculated Charges for Services to the operating departments using the 40% of accumulated reserves as the fund balance target. During 2014, a review of the current CERF policy was performed and it was concluded that the current policy of maintaining a fund balance of 40% of accumulated reserves is suitable to maintain an adequate fund balance. Village of Glenview Adopted 2015 Budget 115 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget $5,007,743$4,893,315$4,893,315$4,893,315$4,999,112 Budgeted Revenues Charges for Services1,281,384 1,513,936 1,513,936 1,513,936 1,604,817 Investment Income 24,41217,00017,00017,00017,000 Other Revenues 114,069 106,290 106,290 78,600 107,910 Transfers In 75,231 - - - - Total Revenues 1,495,0961,637,2261,637,2261,609,5361,729,727 Budgeted Expenditures Operating Expenditures Commodities 119,327 150,567 150,567 150,567 160,424 Capital Outlay 1,490,197 1,265,145 1,319,000 1,353,172 2,457,087 Total Operating Expenditures 1,609,5231,415,7121,469,5671,503,7392,617,511 Total Expenditures 1,609,5231,415,7121,469,5671,503,7392,617,511 Surplus/(Deficit)(114,428)221,514167,659105,797(887,784) $4,893,315$5,114,829$5,060,974$4,999,112$4,111,328 Net Position Ending Fund Balance/ Net Position Capital Equipment Replacement Fund Summary Fiscal Year 2014 Beginning Fund Balance/ Village of Glenview Adopted 2015 Budget 116 Insurance and Risk Fund Description Internal service funds are used to report any activity that provides goods or services to other funds, departments, or agencies of the primary government and its component units, or to other governments, on a cost recovery basis. The Insurance and Risk Fund accounts for the financial activity of the Village’s employee benefits and risk management programs. These programs are subdivisions of the Human Resources Division. Revenues The primary revenue of the fund are Charges for Services received from operating departments, of which funds health insurance, general liability premiums, property casualty claims, workers’ compensation premiums and claims, as well as operating costs within the fund. The long-term model of the fund is for revenues to cover all expenditures in a given year. The Insurance and Risk Fund for 2013 subsidized the Corporate Fund Charges for Services while the 2014 budget included “fully loaded” Charges for Services. The 2015 Budget continues this practice. The chart below illustrates the trend regarding employee contributions to their health insurance in that, as health insurance costs increase, Village employees have been asked to contribute a higher percentage. The 2015 employee health insurance contribution percentages are equal to 2014. Non Union and Non-Sworn Non Union and Sworn Dispatch Union Fire Union Police Union PW Union 2015 Health Insurance Employee Contributions HMO Blue Advantage 12% 16% 16% 12% 16% 12% HMO Illinois 14% 16% 16% 14% 16% 14% PPO 18% 20% 19% 18% 20% 18% 2014 Health Insurance Employee Contributions HMO Blue Advantage 12% 16% 16% 12% 16% 12% HMO Illinois 14% 16% 16% 14% 16% 14% PPO 18% 20% 19% 18% 20% 18% 2013 Health Insurance Employee Contributions HMO Blue Advantage 12% 16% 16% 12% 16% 12% HMO Illinois 14% 16% 16% 14% 16% 14% PPO 18% 20% 19% 18% 20% 18% Expenditures The primary expenditures of the fund are health insurance, property casualty claims, workers compensation claims and a non-cash expense for incurred but not reported claims. This non-cash adjustment decreases or increases the liability for incurred but not reported claims based on an actuary study, the 2015 budgeted adjustment is a debit to expense in the amount of $142,207. The health 2015 insurance premiums are $5,635,955, which is 72% of the budgeted expenditures. The increase of 2015 premiums over the 2014 projection is only 4%. Village of Glenview Adopted 2015 Budget 117 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget $6,224,675$5,715,989$5,715,989$5,715,989$4,328,757 Budgeted Revenues Charges for Services7,046,526 7,646,535 7,646,535 7,675,820 7,233,570 Investment Income398,481310,750310,750310,750310,750 Other Revenues- - - 327 - Transfers In 45,410 - - 7 - Total Revenues 7,490,4177,957,2857,957,2857,986,9047,544,320 Budgeted Expenditures Operating Expenditures Personnel 386,385 481,788 481,788 575,991 525,272 Contractual6,609,498 7,608,102 7,608,102 7,393,976 7,148,295 Other Charges3,220 7,000 7,000 500 6,500 Total Operating Expenditures 6,999,1038,096,8908,096,8907,970,4667,680,067 Other Expenditures Transfer Out 1,000,000 1,403,670 1,403,670 1,403,670 132,540 Total Other Expenditures 1,000,000 1,403,670 1,403,670 1,403,670 132,540 Total Expenditures 7,999,1039,500,5609,500,5609,374,1367,812,607 Surplus/(Deficit)(508,686)(1,543,275)(1,543,275)(1,387,232)(268,287) $5,715,989$4,172,714$4,172,714$4,328,757$4,060,470 Insurance and Risk Fund Summary Fiscal Year 2014 Beginning Fund Balance/ Net Position Ending Fund Balance/ Net Position Village of Glenview Adopted 2015 Budget 118 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 transfers from the enterprise funds for projects that improve the Public Works facility. Expenditures Expenditures are solely for the repair of existing Village facilities. The 2015 budget appropriates $684,500 to be spent on capital facility improvements. This budget includes several maintenance projects to Public Works facilities, the Police Station, and various Fire Stations as well as required safety improvements to the Village Hall. Village of Glenview Adopted 2015 Budget 119 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget $4,711,576$4,205,231$4,205,231$4,205,231$2,961,481 Budgeted Revenues Charges for Services- 44,450 44,450 92,050 95,025 Intergovernmental - 176,400 176,400 250,000 - Investment Income 21,12515,20015,20015,20014,000 Other Revenues 4,775 - - - - Transfers In 486,541 - - 200,000 - Total Revenues 512,441236,050236,050557,250109,025 Budgeted Expenditures Operating Expenditures Contractual 765,504 - 56,465 120,000 - Commodities 1,838 - - - - Capital Outlay 251,443 643,000 893,253 431,000 684,500 Total Operating Expenditures 1,018,785643,000949,718551,000 684,500 Other Expenditures Transfer Out - 1,250,000 1,250,000 1,250,000 - Total Other Expenditures - 1,250,000 1,250,000 1,250,000 - Total Expenditures 1,018,7851,893,0002,199,7181,801,000684,500 Surplus/(Deficit)(506,344)(1,656,950)(1,963,668)(1,243,750)(575,475) $4,205,231$2,548,281$2,241,563$2,961,481$2,386,006Net Position Facility Repair and Replacement Fund Summary Fiscal Year 2014 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2015 Budget 120 This page intentionally left blank. Village of Glenview Adopted 2015 Budget 121 VILLAGE OF GLENVIEW TRUST AND AGENCY FUNDS Village of Glenview Adopted 2015 Budget 122 Overview of Trust and Agency Funds Trust and Agency funds are used to report assets held in a trustee or agency capacity for others and which therefore cannot be used to support the government’s own programs. There are three types of trust and agency funds that the Village of Glenview utilizes.  Pension Trust Funds – used to report resources that are required to be held in trust for the members and beneficiaries of defined contribution plans, other post employment benefit plans, or other employee benefit plans o Police Pension Fund o Firefighters’ Pension Fund  Escrow Funds – deposits held by the government as surety that contractors complete work they have committed to o Escrow Deposit Fund  Agency Funds – used to report resources held by the reporting government in a purely custodial capacity (assets equal liabilities). Agency funds typically involve only the receipt, temporary investment, and remittance of fiduciary resources to individuals, private organizations, or other governments o Special Service Area Bond Fund Village of Glenview Adopted 2015 Budget 123 Police Pension Fund The Village’s sworn police employees participate in the Police Pension Employee’s Retirement System (PPERS). PPERS functions for the benefit of these employees and is governed by a five- member pension board consisting of two members appointed by the Village’s President, one elected pension beneficiary and two elected police employees. The Village and PPERS participants are obligated to fund all PPERS costs based upon actuarial valuations. The State of Illinois is authorized to establish benefit levels and the Village is authorized to approve the actuarial assumptions used in the determination of contribution levels. Although it possesses many of the characteristics of a legally separate government, the PPERS is reported as if it were part of the Village for budgetary purposes because of the Village’s fiduciary responsibility to the Pension. Fiscal Year Fiscal Year 2013 Original Revised Projected 2015 Actual BudgetBudgetActualBudget $56,371,325$62,083,784$62,083,784$62,083,784$64,937,233 Budgeted Revenues Charges for Services 1,632,373 1,921,637 1,921,637 2,359,002 1,957,880 Investment Income 6,499,295 3,700,000 3,700,000 3,203,278 3,700,000 Other Revenues 677,024 697,492 697,492 672,071 709,035 Total Revenues 8,808,6926,319,1296,319,1296,234,3506,366,915 Budgeted Expenditures Operating Expenditures Personnel 2,987,324 3,093,177 3,093,177 3,250,117 3,388,780 Contractual 108,909 121,000 121,000 130,784 143,862 Total Operating Expenditures 3,096,2333,214,1773,214,1773,380,9013,532,642 Total Expenditures 3,096,2333,214,1773,214,1773,380,9013,532,642 Surplus/(Deficit)5,712,4593,104,9523,104,9522,853,4492,834,273 $62,083,784$65,188,736$65,188,736$64,937,233$67,771,506Net Position Ending Fund Balance/ Fiscal Year 2014 Beginning Fund Balance/ Net Position Village of Glenview Adopted 2015 Budget 124 Firefighters’ Pension Fund The Village’s firefighters participate in the Firefighters’ Pension. The pension provides retirement benefits to firefighters and is governed by a five-member pension board consisting of the two Village President appointees, two elected fire employees, and one elected pension beneficiary. The Village and the participants are obligated to fund all pension costs based upon actuarial valuations. The State of Illinois is authorized to establish benefit levels and the Village is authorized to approve the actuarial assumptions used in the determination of contribution levels. Although it possesses many of the characteristics of a legally separate government, the Firefighters’ Pension Fund is reported as if it were part of the Village for budgetary purposes because of the Village’s fiduciary responsibility to the Pension. Fiscal Year Fiscal Year 2013 Original Revised Projected 2015 Actual BudgetBudgetActualBudget $55,196,568$62,072,385$62,072,385$62,072,385$64,697,536 Budgeted Revenues Charges for Services 3,116,164 3,081,840 3,081,840 3,790,006 3,739,508 Investment Income 7,684,3083,900,0003,900,0003,178,7743,900,000 Other Revenues 758,222 773,502 773,502 715,812 755,182 Total Revenues 11,558,6947,755,3427,755,3427,684,5928,394,690 Budgeted Expenditures Operating Expenditures Personnel 4,530,915 4,713,816 4,713,816 4,855,736 5,028,872 Contractual 151,961 175,210 175,210 203,705 224,076 Total Operating Expenditures 4,682,8764,889,0264,889,0265,059,4415,252,948 Total Expenditures 4,682,8764,889,0264,889,0265,059,4415,252,948 Surplus/(Deficit)6,875,8172,866,3172,866,3172,625,1513,141,742 $62,072,385$64,938,702$64,938,702$64,697,536$67,839,278Net Position Fiscal Year 2014 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2015 Budget 125 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. Fiscal Year Fiscal Year 2013 Original Revised Projected 2015 Actual BudgetBudgetActualBudget $0$0$0$0$0 Budgeted Revenues Investment Income 14,343 11,500 11,500 11,500 11,500 Total Revenues 14,34311,50011,50011,50011,500 Budgeted Expenditures Other Expenditures Transfer Out 14,343 11,500 11,500 11,500 11,500 Total Other Expenditures 14,343 11,500 11,500 11,500 11,500 Total Expenditures 14,34311,50011,50011,50011,500 Surplus/(Deficit)0 0 00 0 $0$0$0$0$0Net Position Fiscal Year 2014 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2015 Budget 126 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. Fiscal Year Fiscal Year 2013 Original Revised Projected 2015 Actual BudgetBudgetActualBudget $120,348$135,472$135,472$135,472$149,931 Budgeted Revenues Taxes 273,425 255,381 255,381 273,184 254,932 Investment Income 917 600 600 800 600 Total Revenues 274,342255,981255,981273,984255,532 Budgeted Expenditures Operating Expenditures Other Charges 50,995 48,347 48,347 48,347 32,766 Total Operating Expenditures 50,99548,34748,34748,34732,766 Other Expenditures Interfund Charges 307 - - - - Transfer Out 207,915 208,595 208,595 211,177 208,595 Total Other Expenditures 208,223 208,595 208,595 211,177 208,595 Total Expenditures 259,218256,942256,942259,524241,361 Surplus/(Deficit)15,124(961)(961)14,46014,171 $135,472$134,511$134,511$149,931$164,102Net Position Fiscal Year 2014 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2015 Budget 127 VILLAGE OF GLENVIEW CAPITAL PROJECT FUNDS Village of Glenview Adopted 2015 Budget 128 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 Spending 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 $25,325,873 in expenditures for 2015 projects. These projects are primarily storm water projects, road reconstruction, related underground infrastructure improvements and the Municipal Building expansion including the Village Hall relocation. Glen Capital Projects Fund: The Tax Increment Financing District supports the Glen Capital Projects Fund, which has $1,048,080 in expenditures for 2015. Projects planned include a Glen Town Center Streetscape project with a budget of $800,000. Permanent Fund: The Village Permanent Fund is used to accumulate proceeds from the sale of land at the Village’s Glen Tax Increment Financing (TIF) District, and to provide resources for village-wide improvements outside of the TIF district. The fund also is allowed to provide short- term liquidity for TIF district expenses. Twenty percent of all land sales in the TIF district are dedicated revenue to the Village Permanent Fund. The revenue for this fund includes investment income. The 2015 Budget includes expenditures in the form of Transfers Out to the Capital Projects Fund for $3,350,141 and to the Glenview Sanitary Sewer Fund for $700,000. Motor Fuel Tax Fund: The Illinois Motor Fuel Tax (MFT) Fund includes both state and local taxes for the privilege of operating motor vehicles on public highways and operating recreational watercraft on the waters of the State or local roads. The state motor fuel tax is based on the consumption of motor fuel. Illinois motor fuel taxes are 19.0 cents per gallon on non-diesel fuel and 21.5 cents per gallon on diesel fuel. The State of Illinois distributes 54.4% of the monies to local taxing districts based on a statutory formula. The Local Motor Fuel Tax (LMFT) was approved by the Village Board during the 2010 budget process and is $0.02 per gallon. The LMFT generates approximately $349,673 for the resurfacing of village roadways. Also included in the 2014 projection for the Fund is $193,000 in one-time miscellaneous revenue from the State of Illinois for a capital bill program which was not budgeted. Expenditures of Illinois MFT funds require the supervision and approval of the Illinois Department of Transportation (IDOT). The corporate authorities of the municipality must adopt an ordinance or resolution appropriating the MFT funds and stating how the funds will be used. Village of Glenview Adopted 2015 Budget 129 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget $2,306,922$9,110,981$9,110,981$9,110,981$3,939,919 Budgeted Revenues Intergovernmental 623,586 7,941,140 9,825,140 3,823,137 6,678,468 Investment Income 9,549 8,000 8,000 12,032 10,000 Other Revenues 6,480,489 - - 47,202 - Transfers In 8,054,992 13,633,119 13,633,119 13,546,837 15,349,387 Total Revenues 15,168,61621,582,25923,466,25917,429,20822,037,855 Budgeted Expenditures Operating Expenditures Contractual 950 - 860 860 - Commodities - - - 1,500 - Other Charges 65,824 24,371 24,371 24,371 24,371 Capital Outlay 1,049,591 9,822,028 10,564,182 9,133,215 6,541,959 Total Operating Expenditures 1,116,3659,846,398 10,589,4129,159,9466,566,330 Other Expenditures Capital Projects 5,666,772 18,365,634 19,233,973 13,440,325 18,759,543 Transfer Out 1,581,419 - - Total Other Expenditures 7,248,191 18,365,634 19,233,973 13,440,325 18,759,543 Total Expenditures 8,364,55728,212,03229,823,38522,600,27025,325,873 Surplus/(Deficit)6,804,060(6,629,773)(6,357,126)(5,171,062)(3,288,018) $9,110,981$2,481,209$2,753,856$3,939,919$651,901 Capital Projects Fund Summary Fiscal Year 2014 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2015 Budget 130 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget $8,522,000$8,331,368$8,331,368$8,331,368$6,033,541 Budgeted Revenues Intergovernmental 13,414 - - - - Investment Income 2,778 3,125 3,125 3,125 3,125 Transfers In 2,437 2,894 2,894 3,384 2,894 Total Revenues 18,6296,0196,0196,5096,019 Budgeted Expenditures Other Expenditures Capital Projects 209,261 758,576 717,299 2,304,336 1,048,080 Total Other Expenditures 209,261 758,576 717,299 2,304,336 1,048,080 Total Expenditures 209,261758,576717,2992,304,3361,048,080 Surplus/(Deficit)(190,632)(752,557) (711,281) (2,297,827) (1,042,061) $8,331,368$7,578,811$7,620,087$6,033,541$4,991,480 Glen Capital Projects Fund Summary Fiscal Year 2014 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2015 Budget 131 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget $30,537,483$24,916,342$24,916,342$24,916,342$23,324,960 Budgeted Revenues Charges for Services - 156,000 156,000 156,000 156,000 Investment Income 100,992 13,000 13,000 13,000 15,000 Other Revenues (5,166,052) - - - - Total Revenues (5,065,060)169,000 169,000 169,000 171,000 Budgeted Expenditures Operating Expenditures Contractual 46,800 - - - - Total Operating Expenditures 46,800 - - - - Other Expenditures Transfer Out 509,280 2,444,600 2,444,600 1,760,383 4,050,141 Total Other Expenditures 509,280 2,444,600 2,444,600 1,760,383 4,050,141 Total Expenditures 556,080 2,444,600 2,444,600 1,760,383 4,050,141 Surplus/(Deficit)(5,621,140)(2,275,600) (2,275,600) (1,591,383) (3,879,141) $24,916,342$22,640,742$22,640,742$23,324,960$19,445,819 Permanent Fund Summary Fiscal Year 2014 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2015 Budget 132 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget $1,084,041$1,454,091$1,454,091$1,454,091$1,163,860 Budgeted Revenues Intergovernmental 1,688,491 1,439,488 1,439,488 1,860,307 1,449,673 Investment Income 4,801 4,700 4,700 5,700 5,000 Total Revenues 1,693,2921,444,1881,444,1881,866,0071,454,673 Budgeted Expenditures Other Expenditures Capital Projects 1,323,242 2,068,980 2,109,175 2,156,238 1,647,672 Total Other Expenditures 1,323,242 2,068,980 2,109,175 2,156,238 1,647,672 Total Expenditures 1,323,2422,068,9802,109,1752,156,2381,647,672 Surplus/(Deficit)370,049(624,792)(664,987)(290,231)(192,999) $1,454,091$829,299789,103$1,163,860$970,861Ending Fund Balance Motor Fuel Tax Fund Summary Fiscal Year 2014 Beginning Fund Balance Village of Glenview Adopted 2015 Budget 133 VILLAGE OF GLENVIEW DEBT FUND Village of Glenview Adopted 2015 Budget 134 Corporate Purpose Bonds 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 Capital Spending and Debt Management section of this document. There are two outstanding Corporate Fund debt issuances. Corporate Purpose Bond Series 2004B was issued to provide resources for the construction of the police headquarters and was partially defeased in December of 2012 with the issuance of Corporate Bond Series 2012B and was completely paid off in 2014. The other bond issuance is Bond Series 2013A, which was issued for the purpose of financing the Municipal Building expansion, including the Village Hall relocation. The 2013A bonds and all other Village Corporate Purpose Bonds or General Obligation Bonds are abated. The Corporate Fund transfers to the Corporate Purpose Bonds Fund for both the 2012B and 2013A debt; the 2012B debt amount is funded from property taxes and the 2013A debt amount is funded from Corporate Fund revenues. The Corporate Purpose Bonds Fund then makes the debt service payments. The total 2015 budgeted expenditures are $2,196,882. Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget $139,678$168,937$168,937$168,937$179,528 Budgeted Revenues Investment Income1,940 1,700 1,700 2,501 2,500 Transfers In 1,838,365 2,279,133 2,279,133 2,279,133 2,195,382 Total Revenues 1,840,3052,280,8332,280,8332,281,6342,197,882 Budgeted Expenditures Operating Expenditures Other Charges 1,811,046 2,280,633 2,280,633 2,271,043 2,196,882 Total Operating Expenditures 1,811,0462,280,6332,280,6332,271,0432,196,882 Total Expenditures 1,811,0462,280,6332,280,6332,271,0432,196,882 Surplus/(Deficit)29,259200 200 10,591 1,000 $168,937$169,137$169,137$179,528$180,528Ending Fund Balance Fiscal Year 2014 Beginning Fund Balance Village of Glenview Adopted 2015 Budget 135 VILLAGE OF GLENVIEW BUDGETS BY DEPARTMENT Village of Glenview Adopted 2015 Budget 136 Department Summary The Village of Glenview’s 2015 Budget represents a compilation of all departments working together to present a structurally balanced budget. The Village has eight departments and a budget spanning twenty-three funds. The Village has a fiduciary responsibility to be prudent in the expenditure of public funds. In order to ensure that public funds are being spent efficiently and effectively and to maintain the fund balance benchmarks set by Village policy, the goal is to present proposed budgets that reflect controlled expenditures at the lowest level possible while still providing the targeted level of service. The structural balance of the budget is achieved through long-range financial planning in a multitude of areas. The first is financial planning as it relates to sustainability. For each budget year, a plan is incorporated which provides a three-year outlook and ensures that ongoing revenues support ongoing expenditures and one-time revenues support one-time expenditures. Second, each year the Village Manager, Department Heads and other department representatives meet with the Village Board to develop Village-wide Administrative Goals that are both financial and strategic in nature and are incorporated into each Department’s annual budget. Third, every year, the Village of Glenview updates their 5-year Capital Improvement Plan, or CIP. The plan prioritizes investments that will be made to the Village’s core infrastructure including roadways, potable water mains, sanitary and storm sewers, along with other components. Projects are evaluated based on feasibility, priority, available funding, and resident input. The 5-year plan represents a significant undertaking and serves as a catalyst for maintaining a high quality of life, supporting the local economy and fostering economic growth. The first year of the plan is incorporated into the annual budget and the remaining four years are used for planning purposes and community outreach. Projects may change from year to year depending on needs and funding opportunities. Fourth, the Village of Glenview has established a Capital Equipment Replacement Fund (CERF) to encourage departments to reserve funds each year for the eventual replacement of existing equipment and to avoid significant fluctuations in the operating budget from one year to the next. Each department annually contributes to the reserve fund in order to have sufficient funds on hand to replace the item at the end of its useful life. The plan is reviewed every year to evaluate replacement costs and useful lives of existing assets and to identify possible future capital equipment needs. Fifth, the Village of Glenview has created a Facility Repair and Replacement Fund (FRRF) for the purpose of setting aside resources for the major repairs and replacement of the various Village buildings. The funding sources, other than fund balance from transfers in, include grant proceeds, investment income and transfers from the enterprise funds for projects that improve the Public Works facilities. The following two pages provide a synopsis of the Village-wide budget by category of expenditure, funding source of expenditures, expenditures broken out by department and number of full and part time positions by department. The individual department budgets present the detailed expenditure plan for the current year compared with expenditures from the previous two years. Village of Glenview Adopted 2015 Budget 137 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 43,425,072 43,917,312 44,424,991 44,958,766 46,118,564 Contractual 47,292,664 51,549,960 53,161,113 52,591,915 53,996,358 Commodities 3,834,273 4,136,067 4,397,118 4,340,883 4,258,608 Other Charges 39,810,898 36,591,354 36,386,230 42,409,129 18,887,728 Capital Outlay 3,190,297 12,520,673 14,960,518 19,608,063 11,553,503 Total Operating Expenditures 137,553,204 148,715,365 153,329,969 163,908,755 134,814,761 Other Expenditures Interfund Charges 4,063,603 4,750,509 4,774,907 4,818,804 4,898,399 Capital Projects 9,019,289 29,367,785 30,702,083 24,749,250 28,835,932 Depreciation 1,838,006 1,764,665 1,764,665 1,764,665 1,838,006 Transfer Out 13,964,946 18,448,018 18,448,018 17,766,390 19,225,673 Total Other Expenditures 28,885,844 54,330,976 55,689,673 49,099,108 54,798,010 Total Expenditures 166,439,047 203,046,341 209,019,642 213,007,863 189,612,771 Funding Sources Corporate Fund60,537,819 63,640,914 67,107,415 66,840,369 71,443,493 Police Special Fund4,754 27,500 27,500 27,500 32,119 Foreign Fire Fund 158,255 140,315 140,315 140,315 90,000 Waukegan/Golf TIF Fund 82,144 344,520 344,520 3,620,278 301,083 Special Tax Allocation Fund 51,626,535 48,488,493 48,488,493 57,717,770 30,387,194 Glenview Water Fund 9,859,627 13,934,073 14,137,113 13,776,186 14,575,547 Glenview Sanitary Fund 1,789,882 4,828,737 4,924,825 4,109,419 3,854,944 Wholesale Water Fund 1,894,998 2,625,233 2,626,033 2,648,761 2,049,843 Commuter Parking Fund 364,679 1,064,872 1,064,872 1,130,588 593,463 North Maine Water & Sewer Fund 7,538,223 9,209,859 9,281,525 8,700,107 10,160,190 Municipal Equipment Replacement Fund1,637,865 1,796,090 1,801,690 1,814,059 1,703,178 Capital Equipment Replacement Fund1,609,523 1,415,712 1,469,567 1,503,739 2,617,511 Insurance and Risk Fund 7,999,103 9,500,560 9,500,560 9,374,136 7,812,607 Facility Repair and Replacement Fund1,018,785 1,893,000 2,199,718 1,801,000 684,500 Police Pension Fund 3,096,233 3,214,177 3,214,177 3,380,901 3,532,642 Firefighters' Pension Fund 4,682,876 4,889,026 4,889,026 5,059,441 5,252,948 Escrow Deposit Fund 14,343 11,500 11,500 11,500 11,500 Special Service Area Bond Fund 259,218 256,942 256,942 259,524 241,361 Capital Projects Fund 8,364,557 28,212,032 29,896,145 22,600,270 25,325,873 Glen Capital Projects Fund 209,261 758,576 803,299 2,304,336 1,048,080 Village Permanent Fund 556,080 2,444,600 2,444,600 1,760,383 4,050,141 Motor Fuel Tax Fund 1,323,242 2,068,980 2,109,175 2,156,238 1,647,672 Corporate Purpose Bonds Fund 1,811,046 2,280,633 2,280,633 2,271,043 2,196,882 Total Funds Sources 166,439,047 203,046,341 209,019,642 213,007,863 189,612,771 Department Summary All Funds and Departments Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 138 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Actual Budget Budget ActualBudget Expenditures By Department Board of Trustees 309,966 348,335 353,335 319,552 388,058 General Government 64,148,918 65,193,398 64,694,540 76,457,025 52,026,027 Village Manager's Office 14,253,190 16,759,790 19,092,019 18,666,801 16,999,825 Administrative Services 6,706,379 6,437,899 6,766,868 6,877,946 8,440,591 Public Works 25,943,319 32,607,128 33,806,657 33,395,725 32,448,187 Police 15,033,253 15,458,517 15,553,449 15,702,988 15,872,680 Fire 19,437,906 19,627,302 19,660,722 20,001,775 20,792,411 Planning and Economic Development950,688 - - - - Community Development 19,655,427 46,613,971 49,092,052 41,586,051 42,644,992 Total Expenditures 166,439,047 203,046,341 209,019,642 213,007,863 189,612,771 Full Time Positions by Department Board of Trustees- - - - - General Government- - - - - Village Manager's Office 33.00 33.00 46.00 46.00 44.00 Administrative Services 11.28 11.63 11.63 12.63 15.63 Public Works 48.46 52.38 52.38 52.38 52.38 Police 75.50 75.50 75.50 75.50 75.00 Fire 81.50 81.50 81.50 81.00 81.00 Planning and Economic Development 6.00 - - - - Community Development 18.33 20.00 20.00 19.00 17.00 Total Full Time Positions 274.07 274.00 287.00 286.50 285.00 Part Time Positions by Department Board of Trustees 1.00 1.00 1.00 1.00 1.00 General Government - - - - - Village Manager's Office 7.50 7.50 7.50 7.50 5.35 Administrative Services 0.75 0.75 0.75 0.75 3.15 Public Works 1.75 2.00 2.00 2.00 2.00 Police 6.20 6.20 6.20 6.20 6.20 Fire - - - - - Planning and Economic Development - - - - - Community Development 3.85 2.05 2.05 2.05 1.80 Total Part Time Positions 21.05 19.50 19.50 19.50 19.50 Total Full Time Equivalents 295.12 293.50 306.50 306.00 304.50 Department Summary Continued Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 139 This page intentionally left blank. Village of Glenview Adopted 2015 Budget 140 Bo a r d o f T r u s t e e s Board of Trustees Special Appropriations Village of Glenview Adopted 2015 Budget 141 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 39,612 48,851 47,251 38,125 48,412 Contractual 270,166 298,184 304,784 280,127 338,346 Commodities - 400 400 400 400 Other Charges 188 900 900 900 900 Total Operating Expenditures 309,966 348,335 353,335 319,552 388,058 Total Expenditures 309,966 348,335 353,335 319,552 388,058 Funding Sources Corporate Fund 309,966 348,335 353,335 319,552 388,058 Total Funds Sources 309,966 348,335 353,335 319,552 388,058 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 Trustees1.00 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 Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 142 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. 2014 Accomplishments  Continued focus upon strong budget and financial management for overall fiscal health and development of a 2015 budget with no property tax increases.  Worked on downtown revitalization by attracting and realizing new developments, including a mixed use development with retail on the ground-floor and three levels of rental units above on the south side of the 1800 block of Glenview Road and a new high-end grocery store at 1020 Waukegan Road.  Attracted and realized development projects throughout the Village including Glen Gate shopping center at the northeast corner of Waukegan and Golf Roads, GlenStar residential and retail project at Willow and Sanders Roads, and a residential development on Parcel 24 at the Glen.  Fostered increased intergovernmental cooperation and communication through efforts such as municipal partnering, joint purchasing, and other shared service opportunities. Expenditure Analysis  There are no significant changes between the 2014 Projections and 2015 Budget.  The Contractual expenditures include a membership to the Northwest Municipal Conference, and funding for the Recording Secretary. 8,720 44,517 400 900 8,720 47,900 400 900 Personnel Contractual Commodities Other Charges 2014 Projection 2015 Budget Village of Glenview Adopted 2015 Budget 143 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 8,720 8,720 8,720 8,720 8,720 Contractual 42,129 48,024 53,024 44,517 47,900 Commodities - 400 400 400 400 Other Charges 188 900 900 900 900 Total Operating Expenditures 51,038 58,044 63,044 54,537 57,920 Total Expenditures 51,038 58,044 63,044 54,537 57,920 Funding Sources Corporate Fund 51,038 58,044 63,044 54,537 57,920 Total Funds Sources 51,038 58,044 63,044 54,537 57,920 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 * Six (6) Trustees are employed by the Village. One (1) Trustee does not receive pay. Board of Trustees Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 144 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 Police, Fire, and Public Works 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 2014 was $110,000, the 2015 appropriation is $150,000, which includes an increase of the ongoing baseline request of $20,000, from $110,000 to $130,000 and an additional $20,000 as a one-time request for 2015 only.  The Senior Services appropriation includes funding for a Senior Services Coordinator, Angel Fund and housing grants. The 2014 appropriation was $137,160 and the 2015 appropriation is $136,446.  Personnel expenditures include funding for Police, Fire and Public Works overtime to provide assistance at special events, including the 4th of July parade and the Annual Street Sale. 29,405 235,610 39,692 290,446 Personnel Contractual 2014 Projection 2015 Budget Village of Glenview Adopted 2015 Budget 145 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 30,892 40,132 38,532 29,405 39,692 Contractual 228,037 250,160 251,760 235,610 290,446 Total Operating Expenditures 258,929 290,292 290,292 265,015 330,138 Total Expenditures 258,929 290,292 290,292 265,015 330,138 Funding Sources Corporate Fund258,929 290,292 290,292 265,015 330,138 Total Funds Sources 258,929 290,292 290,292 265,015 330,138 Special Appropriations Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 146 Ge n e r a l G o v e r m e n t General Government Tax Increment Financing Corporate Purpose Bonds Fund Permanent Fund Escrow Deposit Fund Village of Glenview Adopted 2015 Budget 147 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel - 288,000 16,509 (100,000) 396,815 Contractual 19,470,117 22,037,864 22,037,864 21,909,276 22,436,034 Commodities 38,607 36,075 36,075 36,075 36,075 Other Charges 34,364,226 29,462,554 29,235,186 35,315,689 11,029,229 Capital Outlay - - - 6,561,796 175,000 Total Operating Expenditures 53,872,949 51,824,493 51,325,635 63,722,836 34,073,153 Other Expenditures Interfund Charges 5,320 2,092 2,092 2,092 1,673 Transfer Out 10,270,649 13,366,813 13,366,813 12,682,603 17,951,201 Total Other Expenditures 10,275,969 13,368,905 13,368,905 12,734,189 17,952,874 Total Expenditures 64,148,918 65,193,398 64,694,540 76,457,025 52,026,027 Funding Sources Corporate Fund 11,299,337 13,142,046 12,643,188 12,797,695 16,583,426 Waukegan/Golf TIF 82,144 344,520 344,520 3,620,278 301,083 Special Tax Allocation Fund 50,385,969 46,970,099 46,970,099 55,996,126 28,882,995 Escrow Deposit Fund 14,343 11,500 11,500 11,500 11,500 Village Permanent Fund 556,080 2,444,600 2,444,600 1,760,383 4,050,141 Debt Service Fund 1,811,046 2,280,633 2,280,633 2,271,043 2,196,882 Total Funds Sources 64,148,918 65,193,398 64,694,540 76,457,025 52,026,027 General Government Department Summary General Government, Tax Increment Financing, Permanent Fund, Corporate Purpose Bonds Fund, and Escrow Deposit Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 148 General Government The purpose of General Government is to account for general expenses such as transfers from the Corporate Fund to other funds, including the Capital Projects Fund and Debt Fund. The department also accounts for commodities used by staff located in Village Hall, such as office supplies and postage. The 2015 General Government department summary includes functions that do not formally fall under a traditional operating department. These General Government functions include activities in the Corporate Fund, Tax Increment Financing, Permanent Fund, Corporate Purpose Bond Fund and Escrow Deposits. Expenditure Analysis (Corporate Fund Only)  Contractual expenditures include funding for economic development agreements and other professional services.  Transfers Out increased between the 2014 Projection and 2015 Budget as a result of increasing the Transfer to Capital Projects from $8,350,000 in 2014 to $11,400,000 in 2015. The 2015 transfer includes $850,000 for the second half of the Village’s commitment to the Glenview Park Golf Club storm water project, $5,000,000 for an accelerated storm water improvement program, and $550,000 for the administration of a floodway buyout program. Village of Glenview Adopted 2015 Budget 149 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel - 288,000 16,509 (100,000) 396,815 Contractual 1,768,308 1,786,746 1,786,746 1,947,768 2,053,481 Commodities 38,607 36,075 36,075 36,075 36,075 Other Charges 71,238 400,000 172,632 282,620 500,000 Total Operating Expenditures 1,878,153 2,510,821 2,011,963 2,166,463 2,986,371 Other Expenditures Interfund Charges 755 2,092 2,092 2,092 1,673 Transfer Out 9,420,428 10,629,133 10,629,133 10,629,140 13,595,382 Total Other Expenditures 9,421,184 10,631,225 10,631,225 10,631,232 13,597,055 Total Expenditures 11,299,337 13,142,046 12,643,188 12,797,695 16,583,426 Funding Sources Corporate Fund 11,299,337 13,142,046 12,643,188 12,797,695 16,583,426 Total Funds Sources 11,299,337 13,142,046 12,643,188 12,797,695 16,583,426 * The FY 2014 Projected amount is -$100,000 because the actual vacation and sick buy back amounts exceeded the budgeted amount and this is an over-all fund adjustment General Government - Corporate Fund Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 150 Tax Increment Financing There are two separate Tax Increment Financing (TIF) Districts in the Village of Glenview; the Special Tax Allocation Fund (STAF) which has been in existence since 1998 and was established to provide a major funding source for the redevelopment of the former Glenview Naval Air Station (GNAS), now known as The Glen, and the Waukegan/Golf TIF which was approved in 2012 in order to help fund extraordinary off-site infrastructure improvements needed in order for a redevelopment of the area to take place. STAF Contractual expenses include the distribution of Make-Whole Payments to other core jurisdictions such as School Districts 34 and 225, the Glenview Park District and the Glenview Public Library. The Other Charges are related to the bond principal, interest expenses, debt service expenses, and incentive fees. The Transfer Out is the transfer to the Corporate Fund for the maintenance of main stem roads in The Glen. Per the Tax Increment Financing Management and Retirement Plan, the main stem roads in The Glen are to be funded by the TIF until they are resurfaced, at which time they will be turned over to the Corporate Fund for future maintenance. In 2006, the Village of Glenview purchased 41 acres of land from the United States Navy for redevelopment. In 2014, 37 acres were sold and 4 acres were returned for public infrastructure purposes. Capital Outlay includes $2,454,403 for the land retained for these improvements and $607,392 for environmental remediation. Waukegan/Golf As part of the redevelopment plan approved with this new TIF, the Village Board agreed to fund up to $3,500,000 of off-site infrastructure improvements needed to address current and projected traffic, which is included in the 2014 Projections as Capital Outlay. Fiscal Year Fiscal Year 2013 Original Revised Projected 2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Contractual 17,655,009 20,251,118 20,251,118 19,961,509 20,382,553 Other Charges 32,481,942 26,781,921 26,781,921 32,762,026 8,332,347 Capital Outlay - - - 6,561,796 175,000 Total Operating Expenditures 50,136,951 47,033,039 47,033,039 59,285,330 28,889,900 Other Expenditures Interfund Charges 4,564 - - - - Capital Projects - - - 49,494 - Transfer Out 326,597 281,580 281,580 281,580 294,178 Total Other Expenditures 331,162 281,580 281,580 331,074 294,178 Total Expenditures 50,468,113 47,314,619 47,314,619 59,616,404 29,184,078 Funding Sources Waukegan/Golf TIF Fund 82,144 344,520 344,520 3,620,278 301,083 Special Tax Allocation Fund 50,385,969 46,970,099 46,970,099 55,996,126 28,882,995 Total Funds Sources 50,468,113 47,314,619 47,314,619 59,616,404 29,184,078 Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 151 Permanent Fund The Village Permanent Fund is used to accumulate proceeds from the sale of land at the Village’s Glen Tax Increment Financing (TIF) District, and to provide resources for village-wide improvements outside of the TIF District. The fund is allowed to provide short-term liquidity for TIF District expenses. Twenty percent of all land sales in the TIF District are dedicated revenue to the Permanent Fund. The 2014 Transfer Out of the Permanent Fund is to fund the Storm Water Task Force initiatives in the Capital Projects and Sanitary Sewer Funds. The Transfer Out in 2015 includes $3,052,000 to Capital Projects for use towards the Village Hall relocation project as well as additional money to fund Storm Water Task Force initiatives in the Capital Projects and Sanitary Sewer Funds. Fiscal Year Fiscal Year 2013 Original Revised Projected 2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Contractual 46,800 - - - - Total Operating Expenditures 46,800 - - - - Other Expenditures Transfer Out 509,280 2,444,600 2,444,600 1,760,383 4,050,141 Total Other Expenditures 509,280 2,444,600 2,444,600 1,760,383 4,050,141 Total Expenditures 556,080 2,444,600 2,444,600 1,760,383 4,050,141 Funding Sources Village Permanent Fund 556,080 2,444,600 2,444,600 1,760,383 4,050,141 Total Funds Sources 556,080 2,444,600 2,444,600 1,760,383 4,050,141 Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 152 Corporate Purpose Bonds Fund There are two outstanding Corporate Fund debt issuances; Corporate Purpose Refunding Bond Series 2012B and Corporate Purpose Bond Series 2013A. Bond Series 2004B was issued to provide resources for the construction of the police headquarters and was partially defeased in December of 2012 with the issuance of Bond Series 2012B. Bond Series 2004B was paid off in 2014. Bond Series 2013A was issued for the purpose of financing the Municipal Building expansion, including the Village Hall relocation. The Corporate Fund transfers out all property taxes received for the 2012B bonds to the Corporate Purpose Bonds Fund where it is recorded as revenue. The Corporate Purpose Bonds Fund then makes the principal payments. All other Village Corporate Purpose Bonds or General Obligation Bonds are abated. The Corporate Purpose Bonds Fund has budgeted expenditures of $2,196,882 in 2015. Fiscal Year Fiscal Year 2013 Original Revised Projected 2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Other Charges 1,811,046 2,280,633 2,280,633 2,271,043 2,196,882 Total Operating Expenditures 1,811,046 2,280,633 2,280,633 2,271,043 2,196,882 Total Expenditures 1,811,046 2,280,633 2,280,633 2,271,043 2,196,882 Funding Sources Debt Service Fund 1,811,046 2,280,633 2,280,633 2,271,043 2,196,882 Total Funds Sources 1,811,046 2,280,633 2,280,633 2,271,043 2,196,882 Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 153 Escrow Deposit Fund The Escrow Deposit Fund is used to account for deposits held by the Village from customers via the permitting process. The deposits are invested by the Village and the income derived is transferred to the Corporate Fund. 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. Fiscal Year Fiscal Year 2013 Original Revised Projected 2015 Budgeted Expenditures Actual Budget Budget Actual Budget Other Expenditures Transfer Out 14,343 11,500 11,500 11,500 11,500 Total Other Expenditures 14,343 11,500 11,500 11,500 11,500 Total Expenditures 14,343 11,500 11,500 11,500 11,500 Funding Sources Escrow Deposit Fund 14,343 11,500 11,500 11,500 11,500 Total Funds Sources 14,343 11,500 11,500 11,500 11,500 Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 154 Vi l l a g e M a n a g e r ' s O f f i c e Administration Communications Human Resources Administration Employee Benefits Risk Management Legal Services Joint Dispatch Village of Glenview Adopted 2015 Budget 155 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 4,775,110 5,152,103 5,822,064 5,710,067 6,292,619 Contractual 7,453,327 8,575,309 8,771,117 8,500,675 8,046,388 Commodities 19,751 22,509 29,014 34,859 32,209 Other Charges 142,051 138,060 164,236 140,010 200,785 Capital Outlay - - 1,409,380 1,409,380 892,338 Total Operating Expenditures 12,390,238 13,887,981 16,195,811 15,794,991 15,464,339 Other Expenditures Interfund Charges 862,952 1,468,140 1,492,538 1,468,140 1,402,946 Transfer Out 1,000,000 1,403,670 1,403,670 1,403,670 132,540 Total Other Expenditures 1,862,952 2,871,810 2,896,208 2,871,810 1,535,486 Total Expenditures 14,253,190 16,759,790 19,092,019 18,666,801 16,999,825 Funding Sources Corporate Fund 6,055,425 7,007,848 9,299,076 9,000,282 8,944,882 Special Tax Allocation Fund 149,464 142,363 183,363 183,363 144,564 Glenview Water Fund 11,257 16,500 16,500 16,500 16,500 Glenview Sanitary Fund 2,814 16,125 16,125 16,125 4,125 Wholesale Water Fund 18,785 19,519 19,519 19,519 20,272 North Maine Water & Sewer Fund16,342 56,875 56,875 56,875 56,875 Insurance and Risk Fund 7,999,103 9,500,560 9,500,560 9,374,136 7,812,607 Total Funds Sources 14,253,190 16,759,790 19,092,019 18,666,801 16,999,825 Personnel Budget by Division Full Time Positions Administration 5.00 5.00 5.00 5.00 5.00 Human Resources Administration 1.40 1.40 1.40 1.40 1.40 Risk Management 0.60 0.60 0.60 0.60 0.60 Joint Dispatch 24.00 24.00 37.00 37.00 37.00 Records Management 2.00 2.00 2.00 2.00 - Total Full Time 33.00 33.00 46.00 46.00 44.00 Part Time Positions Administration - - - - 0.25 Communications 1.65 1.65 1.65 1.65 1.65 Human Resources Administration 0.42 0.42 0.42 0.42 0.42 Risk Management 0.18 0.18 0.18 0.18 0.18 Joint Dispatch 2.85 2.85 2.85 2.85 2.85 Records Management 2.40 2.40 2.40 2.40 - Total Part Time 7.50 7.50 7.50 7.50 5.35 Total Full Time Equivalents 40.50 40.50 53.50 53.50 49.35 Village Manager's Department Summary Administration, Communications, Human Resources, Legal, and Joint Dispatch Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 156 Village Manager’s Office The Village Manager is the Chief Administrative Officer of the Village of Glenview and is responsible for implementing policies established by the Village Board. All departments are under the administrative authority of the Village Manager. The Village Manager’s Office oversees the day to day operations functions performed include: special events permitting, website management, Freedom of Information Act request processing, coordination and development of Village Board packets, and customer service for residents with questions regarding Village service issues. 2014 Accomplishments  Continued electric aggregation program and reset price for year 3 of the contract.  Led the fourth year of the Municipal Partnering Initiative and expanded intergovernmental cooperation and programs.  Expedited Illinois Commerce Commission (ICC) approvals for construction of Union Pacific bridge at Shermer Road resulting in the bridge being able to reopen in July 2014.  Expanded Joint Dispatch to include Highland Park, Lake Forest, Lake Bluff and Highwood.  Coordinated the Glenview Municipal Center project completing the design and beginning construction of the 16,000 square foot addition and remodel of the Police Department. Expenditure Analysis  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 2015 budget includes funding for professional service contracts. Village of Glenview Adopted 2015 Budget 157 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 931,428 850,093 877,503 980,298 885,502 Contractual 40,583 40,409 78,409 68,409 27,869 Other Charges 14,754 7,850 7,850 8,000 8,800 Total Operating Expenditures 986,765 898,352 963,762 1,056,707 922,171 Total Expenditures 986,765 898,352 963,762 1,056,707 922,171 Funding Sources Corporate Fund 905,012 803,469 868,879 961,825 836,335 Special Tax Allocation Fund 62,969 63,363 63,363 63,363 65,564 Glenview Sanitary Fund - 12,000 12,000 12,000 - Wholesale Water Fund 18,785 19,519 19,519 19,519 20,272 Total Funds Sources 986,765 898,352 963,762 1,056,707 922,171 Full Time Positions Village Manager 1.00 1.00 1.00 1.00 1.00 Deputy Village Manager 1.00 1.00 1.00 1.00 1.00 Management Analyst 1.00 1.00 1.00 1.00 1.00 Administrative Assistant 1.00 1.00 1.00 1.00 1.00 Executive Assistant 1.00 1.00 1.00 1.00 1.00 Total Full Time 5.00 5.00 5.00 5.00 5.00 Part Time Positions Village Manager - - - - 0.25 Total Part Time - - - - 0.25 Total Full Time Equivalents 5.00 5.00 5.00 5.00 5.25 Village Manager's Office Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 158 Communications The Communications Division is responsible for managing media relations; the Village printed and emailed newsletters, the Village website and Glenview Television (GVTV). The printed Village newsletter is mailed to all residents 10 times during the year and e-Glenview is produced weekly on Fridays. Glenview TV staff and volunteers produce an average of 10 hours of original programming every week, including four live Village meetings a month. Glenview TV also provides coverage of special events such as the 4th of July Parade and annual veterans’ parades. The volunteers of GVTV dedicate over 4,000 hours of their time annually. 2014 Accomplishments  Redesigned the Village newsletter to match its look with the new Village website and re- bid newsletter printing services.  Worked with Economic Development Coordinator and Glenview Chamber of Commerce to launch and promote “shop local” campaign.  Continued to refine and expand the weekly e-Glenview newsletter with more information and templates, including a Downtown Glenview edition and a Special Weather Alert edition.  Collaborated with Community Development Department’s Planning division to create an informational and instructional video navigating the planning process. Expenditure Analysis  Contractual expenditures decreased from 2014 projections to 2015 budget due to a reduction in one-time professional services contracts. Village of Glenview Adopted 2015 Budget 159 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 143,546 140,989 140,989 146,975 146,949 Contractual 52,371 85,535 132,435 135,094 84,201 Commodities 1,753 2,410 2,410 2,410 2,410 Other Charges 50 1,900 1,900 1,900 1,900 Total Operating Expenditures 197,720 230,834 277,734 286,379 235,460 Total Expenditures 197,720 230,834 277,734 286,379 235,460 Funding Sources Corporate Fund 197,720 230,834 277,734 286,379 235,460 Total Funds Sources 197,720 230,834 277,734 286,379 235,460 Full Time Positions NA - - - - - Total Full Time - - - - - Part Time Positions Communications Manager 0.75 0.75 0.75 0.75 0.75 Cable TV Technician 0.90 0.90 0.90 0.90 0.90 Total Part Time 1.65 1.65 1.65 1.65 1.65 Total Full Time Equivalents 1.65 1.65 1.65 1.65 1.65 Communications Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 160 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. 2014 Accomplishments  Finalized three multi-year contracts with the Police Officers, Telecommunicators and Maintenance Equipment Operators.  Established 2014 Police Officer eligibility lists.  Implemented electronic personnel action process.  Managed and supported several recruitments.  Coordinated Illinois Department of Human Rights training for all employees on the Harassment and Discrimination.  Continued effort in transitioning hard copy personnel files to electronic files. Expenditure Analysis  Personnel expenditures are relatively flat between the 2014 Projection and 2015 Budget.  The 2014 Projection shows higher expenditures in Contractual expenditures due to the establishment of the Police Eligibility List and the requirement for polygraph, psychologist, and pre-employment medical services. The Police Eligibility list is established every two years.  Other Charges increased in 2015 due to new training programs.  The Interfund Charges are from the Insurance and Risk Fund. These charges represent the entire Corporate Fund portion for general liability, workers’ compensation premiums and claims, and Risk Management operating expenditures. Village of Glenview Adopted 2015 Budget 161 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 225,643 193,541 196,697 216,442 214,459 Contractual 42,534 48,251 48,251 56,684 41,051 Commodities 168 - - 1,500 1,500 Other Charges 92,640 85,900 112,400 94,200 133,300 Total Operating Expenditures 360,984 327,692 357,348 368,826 390,310 Other Expenditures Interfund Charges 800,000 1,340,527 1,340,527 1,340,527 1,275,090 Total Other Expenditures 800,000 1,340,527 1,340,527 1,340,527 1,275,090 Total Expenditures 1,160,984 1,668,219 1,697,875 1,709,352 1,665,400 Funding Sources Corporate Fund 1,160,984 1,668,219 1,697,875 1,709,352 1,665,400 Total Funds Sources 1,160,984 1,668,219 1,697,875 1,709,352 1,665,400 - Full Time Positions Human Resources Director 0.70 0.70 0.70 0.70 0.70 Human Resources Specialist 0.70 0.70 0.70 0.70 0.70 Total Full Time 1.40 1.40 1.40 1.40 1.40 Part Time Positions Human Resources Assistant 0.42 0.42 0.42 0.53 0.53 Total Part Time 0.42 0.42 0.42 0.53 0.53 Total Full Time Equivalents 1.82 1.82 1.82 1.93 1.93 * During 2014, the part-time Human Resources position was increased from .60 FTE to .75 FTE. Seventy percent is budgeted in Human Resources Administration and the other thirty percent is budgeted in Risk Management Human Resource Administration Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 162 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. 2014 Accomplishments  Expanded the employee wellness program to include a ten (10) week fitness challenge.  Renewed contract with Employee Assistance Provider (EAP).  Successfully managed and supported the 2014 open enrollment process.  Continue to monitor the impacts of the Affordable Care Act. Expenditure Analysis  Personnel expenses are budgeted to be $298,500 in 2015; these expenditures are for the Insurance Opt-Out program and the Dental Reimbursement program.  Health insurance premiums are projected to be $5,635,955 in 2015, while the 2014 Projection is $5,417,514, which is a 4% increase.  Contractual expenditures also include claim administration for the dental reimbursement program, flexible spending and employee assistance program. Village of Glenview Adopted 2015 Budget 163 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 286,459 314,165 314,165 305,065 298,500 Contractual 5,687,599 6,000,026 6,000,026 5,440,015 5,674,955 Total Operating Expenditures 5,974,058 6,314,191 6,314,191 5,745,079 5,973,455 Total Expenditures 5,974,058 6,314,191 6,314,191 5,745,079 5,973,455 Funding Sources Insurance and Risk Fund 5,974,058 6,314,191 6,314,191 5,745,079 5,973,455 Total Funds Sources 5,974,058 6,314,191 6,314,191 5,745,079 5,973,455 Employee Benefits Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 164 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, workers’ compensation and general liability claims paid, claims liabilities, and third party administrator services. A portion of the three Human Resources staff are charged to this subdivision, as they all work on risk management activities. 2014 Accomplishments  Updated and presented the Village’s Annual Risk Management Report to the Department Head team. The data in this report assists in targeting areas that need to be addressed through training or further analysis and investigation.  Issued request for proposal (RFP) for third party administration services. Expenditure Analysis  Personnel expenditures were higher in 2014 due to several workers compensation claims.  Contractual expenditures include insurance premiums and claim expenses. The 2014 Projections are based on actual experience and outstanding claims. The 2015 Budget is based on the actuary report that uses a 55% confidence interval.  Other Charges include funding for another injury prevention program.  A transfer out to the Capital Projects Fund in the amount of $1,403,670 was made in 2014. Village of Glenview Adopted 2015 Budget 165 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 99,927 167,623 167,623 270,926 226,772 Contractual 793,204 1,488,075 1,488,075 1,704,993 1,358,340 Other Charges 3,220 7,000 7,000 500 6,500 Total Operating Expenditures 896,350 1,662,698 1,662,698 1,976,419 1,591,612 Other Expenditures Transfer Out 1,000,000 1,403,670 1,403,670 1,403,670 132,540 Total Other Expenditures 1,000,000 1,403,670 1,403,670 1,403,670 132,540 Total Expenditures 1,896,350 3,066,368 3,066,368 3,380,089 1,724,152 Funding Sources Insurance and Risk Fund 1,896,350 3,066,368 3,066,368 3,380,089 1,724,152 Total Funds Sources 1,896,350 3,066,368 3,066,368 3,380,089 1,724,152 Full Time Positions Human Resources Director 0.30 0.30 0.30 0.30 0.30 Human Resources Specialist 0.30 0.30 0.30 0.30 0.30 Total Full Time 0.60 0.60 0.60 0.60 0.60 Part Time Positions Human Resources Assistant 0.18 0.18 0.18 0.23 0.23 Total Part Time 0.18 0.18 0.18 0.23 0.23 Total Full Time Equivalents 0.78 0.78 0.78 0.83 0.83 * During 2014, the part-time Human Resources position was increased from .60 FTE to .75 FTE. Thirty percent is budgeted in Risk Management and the other seventy percent is budgeted in Human Resources Administration Risk Management Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 166 Legal Services The Village of Glenview hires outside legal firms to represent the Village. The outside agencies are subject matter experts, readily available for use by the Village, and an efficient and effective use of the taxpayer’s dollars. The main areas of concentration are labor union negotiations, labor matters, prosecution and general counsel. In 2011 the Village instituted an Administrative Adjudication Program. This program ensures expedient, independent and impartial adjudication of municipal ordinance violations that were previously heard only in the Cook County Circuit Court. 2014 Accomplishments  Expanded Administrative Adjudication Program to include hearing of some police ordinance violations.  Closed on sale of Parcel 24 properties.  Worked with staff on construction manager agreements for Fire Station 6 and Municipal Center projects.  Negotiated Purchase and Sale Agreement for North Maine Utilities Expenditure Analysis  Contractual expenditures are expected to decrease in 2015 with three of the four labor contract negotiations settled. The fire union negotiations are continuing in 2015. Village of Glenview Adopted 2015 Budget 167 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel - 2,691 191 - - Contractual 737,293 804,424 887,924 986,892 734,425 Total Operating Expenditures 737,293 807,115 888,115 986,892 734,425 Total Expenditures 737,293 807,115 888,115 986,892 734,425 Funding Sources Corporate Fund 491,688 530,615 570,615 540,424 462,925 Special Tax Allocation Fund 86,495 79,000 120,000 120,000 79,000 Glenview Water Fund 11,257 16,500 16,500 16,500 16,500 Glenview Sanitary Fund 2,814 4,125 4,125 4,125 4,125 North Maine Water & Sewer Fund 16,342 56,875 56,875 56,875 56,875 Insurance and Risk Fund 128,695 120,000 120,000 248,968 115,000 Total Funds Sources 737,293 807,115 888,115 986,892 734,425 Legal Services Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 168 Joint Dispatch The Village of Glenview provides emergency and non-emergency dispatch services. In 2009, the Village began contracting its services to the Grayslake Police Department and then expanded services in 2010 to also include the Village of Hainesville. In 2012, the Village entered into contracts with the Villages of Niles and Morton Grove to provide police dispatch services beginning in 2013. In 2014, the Village entered into police and fire dispatch agreements with the communities of Lake Bluff, Lake Forest, and Highland Park, and a police dispatch agreement with Highwood that included operating a second dispatch center in Highland Park to provide geographical diversity and redundancy for Glenview and the other communities served by Glenview. As of 2015, Glenview provides 9-1-1 and police and fire services for 12 agencies in 8 communities, serving a population of approximately 200,000 citizens. 2014 Accomplishments  Opened a second dispatch center in Highland Park and successfully implemented police and fire dispatch services for the communities of Lake Bluff, Lake Forest, and Highland Park, and police dispatch services for Highwood. Completed the recruitment, hiring, and training of 2 supervisors and 10 Telecommunicators.  Implemented a redundant, Next Gen 911 Telephone system, allowing our two dispatch centers to back each other up, and provide each other with real time support.  Negotiated a new collective bargaining agreement between the Village of Glenview and the Illinois Fraternal Order of Police for the Glenview Telecommunicators for the term of January 1, 2015 through December 31, 2019. Expenditure Analysis  Personnel expenditures increased between the 2014 Projections and the 2015 Budget because the ten new Telecommunicator employees and two 911 shift supervisors hired in 2014, which will be on staff for the entire fiscal year. These expenses are offset by corresponding revenues from customer agencies.  The Interfund Charges are for reserving funds to replace the Joint Dispatch radio consoles, furniture workstations, and phone system when needed. Village of Glenview Adopted 2015 Budget 169 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 2,720,672 3,183,976 3,818,752 3,455,105 4,520,437 Contractual 94,994 108,564 135,972 108,564 125,547 Commodities 16,831 18,749 25,674 29,599 28,299 Other Charges 29,006 33,660 32,916 33,660 50,285 Capital Outlay - - 1,409,380 1,409,380 892,338 Total Operating Expenditures 2,861,502 3,344,948 5,422,693 5,036,308 5,616,906 Other Expenditures Interfund Charges 62,952 127,613 152,011 127,613 127,856 Total Other Expenditures 62,952 127,613 152,011 127,613 127,856 Total Expenditures 2,924,454 3,472,561 5,574,704 5,163,921 5,744,762 Funding Sources Corporate Fund 2,924,454 3,472,561 5,574,704 5,163,921 5,744,762 Total Funds Sources 2,924,454 3,472,561 5,574,704 5,163,921 5,744,762 Full Time Positions Director 1.00 1.00 1.00 1.00 1.00 Deputy Director 1.00 1.00 1.00 1.00 1.00 911 Shift Supervisor 3.00 3.00 5.00 5.00 5.00 Telecommunicator I 10.00 10.00 10.00 9.00 9.00 Telecommunicator II 9.00 9.00 20.00 21.00 21.00 Total Full Time 24.00 24.00 37.00 37.00 37.00 Part Time Positions Telecommunicator 2.85 2.85 2.85 2.85 2.85 Total Part Time 2.85 2.85 2.85 2.85 2.85 Total Full Time Equivalents 26.85 26.85 39.85 39.85 39.85 * 2 Additional 911 Shift Supervisors were hired during 2014 due to expanded Joint Dispatch Services 11 Additional Telecommunicators were hired during 2014 due to expanded Joint Dispatch Services Telecommunicator I was hired pre 10/01/2011, Telecommunicator II was hired post 10/01/2011 Joint Dispatch Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 170 Records Management During 2014, a new division, Business Process, was added to the Administrative Services Department. The budget for Records Management can be found in the Administrative Services Department effective January 1, 2015. The 2013 Actuals, 2014 Original Budget, 2014 Revised Budget and 2014 Projected Actual for the former Records Management division in the Village Manager’s Office can be found on the next page. The 2015 Budget can be found in the Administrative Services Department budget beginning on page 189 of this budget book. Village of Glenview Adopted 2015 Budget 171 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 367,436 299,024 306,144 335,256 - Contractual4,750 25 25 25 - Commodities999 1,350 930 1,350 - Other Charges2,381 1,750 2,170 1,750 - Total Operating Expenditures 375,566 302,149 309,269 338,381 - Total Expenditures 375,566 302,149 309,269 338,381 - Funding Sources Corporate Fund375,566 302,149 309,269 338,381 - Total Funds Sources 375,566 302,149 309,269 338,381 - Full Time Positions Public Safety Support Services Manager1.00 - - - - Customer Service Coordinator 1.00 1.00 1.00 1.00 - Administrative Coordinator - 1.00 1.00 1.00 - Total Full Time 2.00 2.00 2.00 2.00 - Part Time Positions Customer Service Representative 2.40 2.40 2.40 2.40 - Total Part Time 2.40 2.40 2.40 2.40 - Total Full Time Equivalents 4.40 4.40 4.40 4.40 - *Due to a reorganization in 2014, the Records Management division is now the Business Process - Records division in the Administrative Services Department. Effective 1/1/15, the budget for Business Process - Records can be found in the Administrative Services Department beginning on page 173 of this budget book. Records Management * Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 172 Ad m i n i s t r a t i v e S e r v i c e s Administration Support Services Geographical Information Systems Information Technology Finance Capital Replacement Resolution Center Business Process Administration Records Village of Glenview Adopted 2015 Budget 173 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 1,444,049 1,388,146 1,407,837 1,520,950 1,979,935 Contractual 3,335,587 3,269,928 3,523,651 3,485,214 3,425,192 Commodities 191,144 245,079 257,676 245,123 251,690 Other Charges 17,986 36,115 39,615 40,000 54,905 Capital Outlay 1,490,197 1,265,145 1,304,603 1,353,172 2,457,087 Total Operating Expenditures 6,478,962 6,204,412 6,533,381 6,644,459 8,168,809 Other Expenditures Interfund Charges 227,417 233,487 233,487 233,487 271,782 Total Other Expenditures 227,417 233,487 233,487 233,487 271,782 Total Expenditures 6,706,379 6,437,899 6,766,868 6,877,946 8,440,591 Funding Sources Corporate Fund 4,227,268 4,028,608 4,303,722 4,371,627 4,916,602 Special Tax Allocation Fund 136,977 142,862 142,862 142,862 142,163 Glenview Water Fund 440,879 550,672 550,672 550,672 456,020 Glenview Sanitary Fund 12,769 14,477 14,477 14,477 14,604 Wholesale Water Fund 10,199 10,788 10,788 10,788 11,413 Commuter Parking Fund - - - 7,200 - North Maine Water & Sewer Fund268,763 274,780 274,780 276,580 282,278 Municipal Equipment Replacement Fund - - - - - Capital Equipment Replacement Fund1,609,523 1,415,712 1,469,567 1,503,739 2,617,511 Total Funds Sources 6,706,379 6,437,899 6,766,868 6,877,946 8,440,591 Personnel Budget by Division Full Time Positions Administration 2.00 2.35 2.35 3.35 2.35 GIS and CADD 1.00 1.00 1.00 1.00 1.00 Finance 1.65 1.65 1.65 1.65 1.65 Resolution Center 6.63 6.63 6.63 6.63 6.63 Business Process - Administration - - - - 2.00 Business Process - Records - - - - 2.00 Total Full Time 11.28 11.63 11.63 12.63 15.63 Part Time Positions Resolution Center 0.75 0.75 0.75 0.75 0.75 Business Process - Records - - - - 2.40 Total Part Time 0.75 0.75 0.75 0.75 3.15 Total Full Time Equivalents 12.03 12.38 12.38 13.38 18.78 Administrative Services Department Summary Administration, Geographic Information Systems, Information Technology, Finance, Capital Replacement, Resolution Center, and Business Process Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 174 Administration The executive function of the Administrative Services Department includes two full-time positions, the Director and Assistant to the Director and thirty-five percent of the Administrative Services Manager position. This office oversees activities of the divisions and provides project management support. 2014 Accomplishments  Successfully negotiated an Asset Purchase and Water Supply Agreement with Aqua Illinois for the sale of the North Maine Utility.  Conducted a competitive RFP process to select a new IT managed services provider. That selection and transition to the new vendor is complete.  Integrated the new Business Process Division including Police Records into Administrative Services.  Provided the IT and GIS technology support for the Consolidated Dispatch project. Expenditure Analysis  The 2015 budget for personnel is lower than 2014 due to the transfer of the Management Analyst position from Administration to the Business Process Division.  Contractual expenditures include dues and memberships, and printing.  Other Charges include funding for training. Village of Glenview Adopted 2015 Budget 175 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 244,073 327,812 339,636 432,501 361,376 Contractual 1,834 2,360 2,360 2,360 3,084 Other Charges 2,200 4,030 7,530 7,530 3,150 Total Operating Expenditures 248,106 334,202 349,526 442,391 367,610 Total Expenditures 248,106 334,202 349,526 442,391 367,610 Funding Sources Corporate Fund 214,722 304,167 319,491 412,356 335,356 Glenview Water Fund 22,256 20,024 20,024 20,024 21,502 North Maine Water & Sewer Fund 11,128 10,012 10,012 10,012 10,752 Total Funds Sources 248,106 334,202 349,526 442,391 367,610 Personnel Budget by Position Full Time Director of Administrative Services1.00 1.00 1.00 1.00 1.00 Assist to the Director - - - 1.00 1.00 Senior Financial Manager - 0.35 0.35 0.35 0.35 Management Analyst 1.00 1.00 1.00 1.00 - Total Full Time 2.00 2.35 2.35 3.35 2.35 Part Time NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 2.00 2.35 2.35 3.35 2.35 *An Assistant to the Director of Administrative Services was hired during 2014 A Management Analyst position was moved from Admin to Business Process effective 1/1/15 Administration Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 176 Geographic Information Systems (GIS) The Village of Glenview is a member of the GIS Consortium which selects a vendor to provide GIS services to its members. The GIS program supports mandated municipal mapping, data maintenance, analysis, and public interactive search and map tools. The GIS program also supports address update for Village public safety dispatching and its contract partners. 2014 Accomplishments  Established team from Skokie, Glencoe, Woodridge, Glenview and MGP to develop the program for the first GIS Consortium Users Group.  Provided all NMU financial and GIS data to Aqua, Illinois as background for the appraisal of the utility.  GIS built a business intelligence connection for backflow prevention devices in MapOffice.  GIS produced drive time analyses for Stations 6,7,8,13 and 14 with train gate stopping times. Expenditure Analysis  Personnel expenditures include funding for a CADD/GIS Technician.  Contractual expenditures include funding for GIS Consortium selected aerial photography service provider prior to the projected application of consortium discounts. Village of Glenview Adopted 2015 Budget 177 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 111,773 116,406 116,406 116,406 113,555 Contractual 224,927 208,645 208,645 205,788 214,961 Other Charges - 290 290 175 175 Total Operating Expenditures 336,700 325,341 325,341 322,369 328,691 Total Expenditures 336,700 325,341 325,341 322,369 328,691 Funding Sources Corporate Fund 302,770 293,211 293,211 290,239 295,461 Special Tax Allocation Fund 7,198 6,152 6,152 6,152 6,978 Glenview Water Fund 17,268 16,846 16,846 16,846 16,963 Glenview Sanitary Fund 1,107 946 946 946 1,074 North Maine Water & Sewer Fund 8,357 8,187 8,187 8,187 8,215 Municipal Equipment Replacement Fund - - - - - Total Funds Sources 336,700 325,341 325,341 322,369 328,691 Personnel Budget by Position Full Time CADD/GIS Technician 1.00 1.00 1.00 1.00 1.00 Total Full Time 1.00 1.00 1.00 1.00 1.00 Part Time NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 1.00 1.00 1.00 1.00 1.00 Geographic Information Systems (GIS) Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 178 Information Technology The Information Technology services are currently provided by an outside contractor. The contractor supports user administration, data center services, network and backup services, vendor contract management, and application support for the Village’s New World public safety software application, the Village enterprise software application “MUNIS”, and other business software. 2014 Accomplishments  Professional transition of IT service provider. Interviewed and hired full-time staff for the IT Consortium; five will serve out of Glenview.  Implemented New World Mobile 10.  Replaced Village Hall, Police Department and Fire Stations data and internet connectivity with higher speed fiber connections.  Successfully moved the Police Department emergency telephone trunk service.  Migrated all software applications, file shares and databases to the new storage area network. Expenditure Analysis  Contractual expenditures are projected to decrease in 2015 due to completion of a majority of the work related to the Joint Dispatch Highland Park Consolidation.  Other Charges includes funding for training, specifically for Tyler Technologies, the enterprise management system.  Interfund Charges include expenditures for future replacement of information technology equipment. Village of Glenview Adopted 2015 Budget 179 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Contractual 1,862,886 1,757,746 2,011,468 1,968,881 1,862,179 Commodities 71,817 94,512 92,712 94,556 89,486 Other Charges 10,524 23,250 23,250 23,250 29,925 Total Operating Expenditures 1,945,227 1,875,507 2,127,430 2,086,687 1,981,590 Other Expenditures Interfund Charges 227,417 233,487 233,487 233,487 271,782 Total Other Expenditures 227,417 233,487 233,487 233,487 271,782 Total Expenditures 2,172,644 2,108,994 2,360,917 2,320,174 2,253,372 Funding Sources Corporate Fund 2,024,449 1,839,063 2,090,986 2,043,043 2,089,256 Special Tax Allocation Fund 55,653 59,728 59,728 59,728 57,234 Glenview Water Fund 57,734 169,417 169,417 169,417 66,841 Glenview Sanitary Fund 7,477 9,077 9,077 9,077 8,970 Wholesale Water Fund 1,829 1,880 1,880 1,880 2,295 Commuter Parking Fund - - - 7,200 - North Maine Water & Sewer Fund 25,502 29,829 29,829 29,829 28,776 Total Funds Sources 2,172,644 2,108,994 2,360,917 2,320,174 2,253,372 Information Technology Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 180 Finance The Finance Division of the Administrative Services Department 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. 2014 Accomplishments  Received an unqualified “clean” audit opinion for the Village for FY 2013.  Submitted and received the Government Finance Officers Association annual Certificate of Achievement for Excellence in Financial Reporting Award for year ending December 31, 2013.  Submitted and received the Government Finance Officers Association annual Distinguished Budget Presentation Award for FY 2014.  Successfully supported the negotiation of an Asset Purchase Agreement with Aqua Illinois for the sale of North Maine Utility (NMU).  Conducted retail and wholesale water rate analyses for existing and potential new wholesale customers; supported the execution of a wholesale water supply contract extension with the Village of Wilmette.  Managed the $28M short-term loan with Glenview State Bank to finance the General Obligation Bond Series 2009E balloon payment due to adjusted schedule for the sale of Parcel 24.  Completed the first Waukegan Road/Golf Road Tax Increment Finance District Annual Report.  Began to integrate infrastructure history captured in GIS into GASB 34 fixed assets inventory.  Process improvements implemented to better organize electronic and paper purchasing documents. Expenditure Analysis  Contractual expenditures include services for accounting, accounts receivable, accounts payable, financial reporting and other financial support. Expenditures are scheduled to increase to add in independent actuarial support for the implementation of GASB 67 and GASB 68. Village of Glenview Adopted 2015 Budget 181 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 400,486 211,204 216,536 230,287 212,223 Contractual 1,041,590 1,088,677 1,088,677 1,095,685 1,119,040 Other Charges 5,102 7,350 7,350 7,850 9,350 Total Operating Expenditures 1,447,179 1,307,232 1,312,564 1,333,822 1,340,613 Total Expenditures 1,447,179 1,307,232 1,312,564 1,333,822 1,340,613 Funding Sources Corporate Fund 1,282,983 1,153,180 1,158,512 1,179,770 1,184,379 Special Tax Allocation Fund 74,125 76,983 76,983 76,983 77,951 Glenview Water Fund 55,537 47,205 47,205 47,205 47,829 Glenview Sanitary Fund 4,185 4,454 4,454 4,454 4,560 Wholesale Water Fund 8,370 8,908 8,908 8,908 9,118 North Maine Water & Sewer Fund 21,979 16,503 16,503 16,503 16,776 Total Funds Sources 1,447,179 1,307,232 1,312,564 1,333,822 1,340,613 Personnel Budget by Position Full Time Purchasing Manager 1.00 1.00 1.00 1.00 1.00 Senior Financial Manager 0.65 0.65 0.65 0.65 0.65 Total Full Time 1.65 1.65 1.65 1.65 1.65 Part Time NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 1.65 1.65 1.65 1.65 1.65 Finance Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 182 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 equipment. In addition to the management of CERF, staff analyzes the additions and reductions made to capital assets on an annual basis and capitalizes them appropriately as part of the audit process. 2014 Accomplishments  Performed annual review of replacement costs and scheduled replacements of all vehicles and equipment.  Reviewed current CERF policy and concluded that current policy of maintaining a fund balance of 40% of accumulated reserves is suitable to maintain an adequate fund balance. Expenditure Analysis  Commodity expenditures include replacement of information technology equipment such as workstation components and copiers.  The 2015 Capital Outlay expenditures include equipment and furniture for expansion of the Joint Dispatch operations, one additional Cardiac Monitor in the Fire Department, a retrofitted Ambulance into a dive van also for the Fire Department and a Jet Truck for the Public Works Department which will replace both a Jet Truck and a Step-Up Van. Village of Glenview Adopted 2015 Budget 183 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Commodities 119,327 150,567 164,964 150,567 160,424 Capital Outlay 1,490,197 1,265,145 1,304,603 1,353,172 2,457,087 Total Operating Expenditures 1,609,523 1,415,712 1,469,567 1,503,739 2,617,511 Total Expenditures 1,609,523 1,415,712 1,469,567 1,503,739 2,617,511 Funding Sources Capital Equipment Replacement Fund1,609,523 1,415,712 1,469,567 1,503,739 2,617,511 Total Funds Sources 1,609,523 1,415,712 1,469,567 1,503,739 2,617,511 Capital Replacement Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 184 Resolution Center The Resolution Center is a convenient and efficient way for citizens to contact the Village for questions and service requests. This Resolution Center is organized to centralize the call taking and response function for the administrative, public works, community development, and finance general service operations. 2014 Accomplishments  Completed and met the PCI compliance regulations for departments that accept credit cards.  Began working with Aqua Illinois on utility billing data exchange in preparation of the sale of the North Maine Utility.  Began working with Public Works, Village Manager’s Office, and Administrative Services to complete data analysis for AMI project.  Managed the 2014 outdoor dining permit process and 2014 business license renewal process.  Began process for document destruction and document organization in preparation for the Village Hall move to the Police Department.  Evaluated mobile technology solution for Public Works work orders. Expenditure Analysis  Personnel expenditures increased in 2015 due to cost of living adjustments for existing staff.  Contractual expenditures include utility billing printing services, postage for utility bills, and meter reading.  Other Charges includes funding for staff training in Munis. Village of Glenview Adopted 2015 Budget 185 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 687,718 732,723 735,258 741,756 761,597 Contractual 204,349 212,500 212,500 212,500 218,215 Other Charges 160 1,195 1,195 1,195 1,195 Total Operating Expenditures 892,227 946,418 948,953 955,451 981,007 Total Expenditures 892,227 946,418 948,953 955,451 981,007 Funding Sources Corporate Fund 402,346 438,987 441,522 446,220 460,363 Glenview Water Fund 288,084 297,181 297,181 297,181 302,885 North Maine Water & Sewer Fund 201,797 210,250 210,250 212,050 217,759 Total Funds Sources 892,227 946,418 948,953 955,451 981,007 Personnel Budget by Position Full Time Customer Service Supervisor 1.00 1.00 1.00 1.00 1.00 Customer Service Representative 5.63 5.63 5.63 5.63 5.63 Total Full Time 6.63 6.63 6.63 6.63 6.63 Part Time Customer Service Representative 0.75 0.75 0.75 0.75 0.75 Total Part Time 0.75 0.75 0.75 0.75 0.75 Total Full Time Equivalents 7.38 7.38 7.38 7.38 7.38 Resolution Center Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 186 Business Process Administration The Business Process Administration Division of the Administrative Services Department is responsible for evaluating and implementing business process efficiencies and document management initiatives throughout the Village. 2014 Accomplishments  Created mid-year, the Division staff met with focus groups from all work teams to assess the needs of the organization. A Business Process Improvement Action Plan was presented to the Department Head Team in October with a listing of approximately 150 projects and a timeline for initiation of projects in phases.  Building upon prior assessments from an in-house team and a thorough analysis from a third-party consulting group, the division drafted an updated document management plan focusing on document scanning and destruction in advance of the planned relocation of the Village Hall to the Glenview Municipal Center building. Within the reporting period, major document removal events occurred in the Administrative Services Department and the Capital Projects Division. Expenditure Analysis  The Business Process Administration Division was created in 2014 and became a part of the Administrative Services Department with the 2015 Budget.  For 2014, budget resources which funded the staff in the administration division remained with their original departments. Both positions will now fall under the Administrative Services budget. Village of Glenview Adopted 2015 Budget 187 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget* Operating Expenditures Personnel - - - - 207,924 Contractual- - - - 7,538 Commodities- - - - 680 Other Charges- - - - 9,480 Total Operating Expenditures - - - - 225,622 Total Expenditures - - - - 225,622 Funding Sources Corporate Fund- - - - 225,622 Total Funds Sources - - - - 225,622 Full Time Positions Business Process Manager- - - - 1.00 Management Analyst - - - - 1.00 Total Full Time - - - - 2.00 Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents - - - - 2.00 *Business Process - Administration is a new division in the Administrative Services Department effective 1/1/15 The Business Process Manager position was moved from Community Development, Planning effective 1/1/15 The Management Analyst position was moved from Administration, effective 1/1/15 Business Process - Administration Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 188 Business Process Records The Business Process Records Division of the Administrative Services Department is responsible for the management of all case reports, arrest reports, tickets, payments of judgments, liquor licensing, and court communications for the Police Department. Additionally, the records division answers all non-emergency lines for the Police and Fire departments during normal business hours, and acts as the primary point of contract for any citizen visiting the Police Department either for police business, or to utilize one of the public meeting rooms within the Police facility. Some of the Customer Service Representative’s responsibilities are: accepting payments for tickets, certain licenses and permits, processing and filing all reports from the Police Department, and fulfillment of subpoenas, FOIA requests, and criminal background requests from other law enforcement agencies. 2014 Accomplishments  Completed routine record-keeping functions of the Police Department.  The Records Division participated in the implementation and launch of an E-Ticketing software allowing for streamlined entry and processing of moving violations within a data set that is shared with Cook County.  Implemented and launched a software application allowing for electronic reporting of vehicle accidents for review/acceptance by the State. This process added protections to ensure that report formatting and content were complete and consistent with State requirements. Expenditure Analysis  Due to reorganization, the Business Process Records Division was moved from the Village Manager’s Office to the Administrative Services Department beginning with the 2015 Budget.  Current staffing of the division includes two full-time administrative staff and four (4) part-time Customer Service Representatives. Village of Glenview Adopted 2015 Budget 189 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel - - - - 323,260 Contractual- - - - 175 Commodities- - - - 1,100 Other Charges- - - - 1,630 Total Operating Expenditures - - - - 326,165 Total Expenditures - - - - 326,165 Funding Sources Corporate Fund- - - - 326,165 Total Funds Sources - - - - 326,165 Full Time Positions Customer Service Coordinator- - - - 1.00 Administrative Coordinator - - - - 1.00 Total Full Time - - - - 2.00 Part Time Positions Customer Service Representative - - - - 2.40 Total Part Time - - - - 2.40 Total Full Time Equivalents - - - - 4.40 *Business Process - Records was moved from the Village Manager's Office effective 1/1/15 Business Process - Records* Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 190 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 Maintenance Water and Sewer Pump Stations Water Distribution Water Meters Program Sanitary Sewer Fleet Services Facilities Village of Glenview Adopted 2015 Budget 191 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 6,389,304 6,832,844 6,953,721 6,950,656 6,700,229 Contractual 13,872,164 15,706,429 16,305,997 16,374,050 17,454,924 Commodities 2,555,751 3,296,946 3,528,177 3,525,088 3,436,018 Other Charges 224,230 744,831 743,831 744,831 671,300 Capital Outlay 374,861 1,406,000 1,654,853 1,123,000 1,455,000 Total Operating Expenditures 23,416,311 27,987,050 29,186,579 28,717,624 29,717,471 Other Expenditures Interfund Charges 1,622,045 1,651,138 1,651,138 1,709,161 1,797,379 Capital Projects - - - - - Transfer Out 904,962 2,968,940 2,968,940 2,968,940 933,337 Total Other Expenditures 2,527,007 4,620,078 4,620,078 4,678,101 2,730,716 Total Expenditures 25,943,319 32,607,128 33,806,657 33,395,725 32,448,187 Funding Sources Corporate Fund 7,489,679 8,940,819 9,764,715 9,573,591 9,254,546 Special Tax Allocation Fund 603,417 941,355 941,355 1,102,185 925,518 Glenview Water Fund 6,812,176 7,710,943 7,799,011 7,562,819 8,227,724 Glenview Sanitary Fund 542,544 641,871 646,671 652,642 626,308 Wholesale Water Fund 1,793,607 2,532,110 2,532,910 2,555,638 1,955,342 Commuter Parking Fund 202,981 497,286 497,286 555,802 525,878 North Maine Water & Sewer Fund 6,861,051 7,653,654 7,623,300 7,777,989 8,545,193 Municipal Equipment Replacement Fund1,637,865 1,796,090 1,801,690 1,814,059 1,703,178 Facility Repair and Replacement Fund - 1,893,000 2,199,718 1,801,000 684,500 Total Funds Sources 25,943,319 32,607,128 33,806,657 33,395,725 32,448,187 Personnel Budget by Division Full Time Positions Administration 4.00 5.00 5.00 5.00 5.00 Streets and Forestry 22.06 22.06 22.06 22.06 22.06 Facilities - 3.38 3.38 3.38 3.38 Water and Sewer 19.40 18.94 18.94 18.94 18.94 Fleet Services 3.00 3.00 3.00 3.00 3.00 Total Full Time 48.46 52.38 52.38 52.38 52.38 Part Time Positions Administration 0.50 0.50 0.50 0.50 0.50 Streets and Forestry 0.50 0.50 0.50 0.50 0.50 Facilities - 0.25 0.25 0.25 0.25 Fleet Services 0.75 0.75 0.75 0.75 0.75 Total Part Time 1.75 2.00 2.00 2.00 2.00 Total Full Time Equivalents 50.21 54.38 54.38 54.38 54.38 Public Works Department Summary Administration, Facilities, Streets and Forestry, Water and Sewer, and Fleet Services Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 192 Administration The Administration 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. 2014 Accomplishments  Participated on the Village’s administrative team to negotiate an Asset Purchase and Water Supply Agreement with Aqua Illinois for the sale of North Maine Utilities.  Awarded contract for the conversion work necessary to move away from gaseous chlorine to liquid sodium hypochlorite at Village pumping stations which are used to ensure proper disinfection of potable water.  Gathered data for the proposed water meter conversion project to switch Village’s current water meter reading system and aging water meters to an Automatic Metering Infrastructure (AMI) in order to transmit water consumption electronically.  Assisted the Community Development Department with site plan review for the Midtown Square, Regency at The Glen and the Glen Gate Shopping Center developments.  Managed 18 plowing operations, 31 salting operations and the hauling of 1,421 loads of snow in response to the 82 inches of snow that fell during the 2013/2014 snow season. This includes responding to the 24.9 inches of snow that fell between December 31, 2013 and January 6, 2014.  Continued to realize cost savings by extending 2013 pricing to FY2014 for several Municipal Partnering Initiative contracts, including parkway tree trimming, sewer televising and roadway pavement marking.  Maintenance and Equipment Operators (MEOs) completed classroom training in personal protective equipment (PPE), confined space entry, fork lift operation, hoists, lifts and power platforms.  Reduced employee injuries and property damage accidents by 52 from 2013 to 2014. Expenditure Analysis  Contractual decreased due to a decrease in other professional service and the consolidated contract.  The Transfer Out includes the transfers from the North Maine Water and Sewer Fund to the Corporate Fund; and from the Wholesale Water Fund to the Corporate Fund and Capital Projects Fund. Village of Glenview Adopted 2015 Budget 193 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 5,847,124 5,855,098 5,958,333 5,955,556 5,707,790 Contractual 243,559 298,028 268,993 290,560 265,447 Commodities 54,309 45,830 54,430 45,475 44,600 Other Charges 189,800 736,576 738,576 736,576 662,545 Total Operating Expenditures 6,334,791 6,935,532 7,020,331 7,028,167 6,680,382 Other Expenditures Interfund Charges 1,585,777 1,550,768 1,550,768 1,562,271 1,641,770 Transfer Out 904,962 1,618,940 1,618,940 1,618,940 933,337 Total Other Expenditures 2,490,739 3,169,708 3,169,708 3,181,211 2,575,107 Total Expenditures 8,825,530 10,105,239 10,190,039 10,209,378 9,255,489 1,775,1902,593,0982,641,8802,629,4322,689,409 Funding Sources Corporate Fund 3,997,987 4,043,309 4,124,944 4,167,706 4,091,158 Glenview Water Fund 2,340,713 2,335,239 2,327,839 2,329,793 2,240,144 Glenview Sanitary Fund 477,093 509,848 514,613 509,348 490,992 Wholesale Water Fund 872,088 1,567,350 1,568,150 1,567,136 885,385 North Maine Water & Sewer Fund 1,137,650 1,649,494 1,654,494 1,635,395 1,547,810 Total Funds Sources 8,825,530 10,105,239 10,190,039 10,209,378 9,255,489 Personnel Budget by Position Full Time Positions Director 1.00 1.00 1.00 1.00 1.00 Deputy Director 1.00 1.00 1.00 1.00 1.00 Assistant To the Director 1.00 1.00 1.00 1.00 1.00 Management Analyst - 1.00 1.00 1.00 1.00 Administrative Coordinator 1.00 1.00 1.00 1.00 1.00 Total Full Time 4.00 5.00 5.00 5.00 5.00 Part Time Positions Part Time Customer Service Representative0.50 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 5.50 5.50 5.50 5.50 Administration Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 194 Facilities Management The Village currently owns and maintains 31 facilities including 300,000 square feet of buildings and 640,000 square feet of parking decks. Beyond annual operating maintenance, these 31 facilities require capital maintenance and improvements to ensure they meet and exceed their useful life and provide safe and clean environments for use by Village residents and staff. Annually, the Village Board reviews and approves a five-year facilities capital improvement plan to ensure that Village facilities are properly maintained. Facility capital expenditures are considered to be significant and non-routine in regards to construction and on-going operating costs. 2014 Accomplishments  Oversaw construction of the salt storage facility in the Public Works yard.  Completed the construction management of Fire Station 6.  Replaced storm and sanitary sump pumps for West Lake Reservoir.  Completed the replacement of fire pumps at Triumvera.  Awarded contracts for custodial services and generator maintenance.  Participated in the design of the Village Hall Relocation Project and start of Phase I of the building addition at the Police Department. Expenditure Analysis  Contractual expenditures are decreasing in 2015 from the 2014 Projection due to an anticipated decrease in maintenance of facilities scheduled to be decommissioned.  Commodities include electricity and natural gas which can fluctuate with the price of fuel and the weather.  Capital Outlay includes improvements to several of the Village’s facilities including the Downtown Metra Station, Public Works, Fire Station 8 and the Police Station  The Transfer Out in 2014 was a transfer from the Facility Repair and Replacement Fund (FRRF) to the Capital Projects Fund. Village of Glenview Adopted 2015 Budget 195 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel - 421,385 433,426 437,988 426,470 Contractual - 772,675 783,745 892,675 767,071 Commodities - 692,080 700,522 712,080 702,580 Other Charges - 2,500 2,500 2,500 3,000 Capital Outlay - 1,048,000 1,296,853 765,000 1,097,000 Total Operating Expenditures - 2,936,640 3,217,046 2,810,243 2,996,121 Other Expenditures Interfund Charges - 56,770 56,770 103,290 109,107 Transfer Out - 1,250,000 1,250,000 1,250,000 - Total Other Expenditures - 1,306,770 1,306,770 1,353,290 109,107 Total Expenditures - 4,243,410 4,523,816 4,163,533 3,105,228 Funding Sources Corporate Fund - 1,193,628 1,205,670 1,224,331 1,211,276 Special Tax Allocation Fund - 132,170 132,170 132,170 128,670 Glenview Water Fund - 601,265 601,265 577,985 626,835 Glenview Sanitary Fund - 53,515 53,515 63,935 66,596 Wholesale Water Fund - 17,705 17,705 17,985 18,070 Commuter Parking Fund - 305,074 305,074 299,074 323,074 North Maine Water & Sewer Fund - 47,053 8,698 47,053 46,207 Facility Repair and Replacement Fund - 1,893,000 2,199,718 1,801,000 684,500 Total Funds Sources - 4,243,410 4,523,816 4,163,533 3,105,228 Personnel Budget by Position Full Time Positions Facilities Assistant - 1.00 1.00 1.00 1.00 Facilities Manager - 1.00 1.00 1.00 1.00 Lead Facilities Technician - 1.00 1.00 1.00 1.00 Customer Service Representative I - 0.38 0.38 0.38 0.38 Total Full Time - 3.38 3.38 3.38 3.38 Part Time Positions Part Time Seasonal Intern - 0.25 0.25 0.25 0.25 Total Part Time - 0.25 0.25 0.25 0.25 Full Time Equivalents - 3.63 3.63 3.63 3.63 *The entire Facilities Division budget was moved from Community Development to Public Works effective 1/1/14 Facilities Management * Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 196 Streets and Forestry 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. 2014 Accomplishments  Removed 1,388 hazardous or diseased parkway trees, including 783 trees infested with EAB as a part of the EAB management plan; 1,049 parkway trees were planted.  Addressed residents’ concerns regarding the time to complete stump removal services by requesting additional spending authority with the Village’s contractor to remove the stumps.  Hosted six volunteer work days and/or educational events focused on litter cleanup, brush removal and native plant installations including a world environment event. Expenditure Analysis  Contractual expenditures are decreasing in 2015 from the 2014 Projection due to the expenses incurred managing the extremely harsh winter.  Commodity expenditures decreased in 2015 from the 2014 Projections because of an anticipated reduction in the amount of water parts to be purchased.  Capital outlay expenditures include funding for crack sealing and the tree planting program. Village of Glenview Adopted 2015 Budget 197 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 106,941 110,054 110,054 110,054 110,000 Contractual 2,816,240 3,350,896 3,820,426 3,863,570 3,413,965 Commodities 993,043 880,810 1,141,500 1,071,155 1,056,586 Capital Outlay 373,124 356,000 356,000 356,000 356,000 Total Operating Expenditures 4,289,348 4,697,761 5,427,981 5,400,779 4,936,551 Other Expenditures Interfund Charges 8,742 7,519 7,519 7,519 15,213 Total Other Expenditures 8,742 7,519 7,519 7,519 15,213 Total Expenditures 4,298,089 4,705,280 5,435,500 5,408,298 4,951,764 Funding Sources Corporate Fund 3,491,692 3,703,882 4,434,102 4,181,554 3,952,112 Special Tax Allocation Fund 603,417 809,185 809,185 970,015 796,848 Commuter Parking Fund 202,981 192,213 192,213 256,729 202,804 Total Funds Sources 4,298,089 4,705,280 5,435,500 5,408,298 4,951,764 Personnel Budget by Position Full Time Positions Superintendent 1.08 1.08 1.08 1.08 1.08 Natural Resource Manager 1.00 1.00 1.00 1.00 1.00 Supervisor 2.16 2.16 2.16 2.16 1.62 Field Inspector - - - - 0.54 Maintenance Equipment Operator 17.82 17.82 17.82 17.82 17.82 Total Full Time 22.06 22.06 22.06 22.06 22.06 Part Time Positions Natural Resource Seasonals 0.50 0.50 0.50 0.50 0.50 Total Part Time 0.50 0.50 0.50 0.50 0.50 Total Full Time Equivalents 22.56 22.56 22.56 22.56 22.56 *One Supervisor position was eliminated through attrition effective 1/1/15 One Field Inspector postion was added effective 1/1/15 54% of Full-time salaries for Superintendent, Supervisor, Field Inspector and Maintenance Equipment Operators are budgeted in Streets and Forestry Streets and Forestry Division Street Maintenance, Forestry and Grounds, Refuse and Recycling, Snow and Ice Maintenance, and Glen Maintenance Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 198 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Contractual 444,205 434,447 430,697 417,499 444,672 Commodities 447,357 559,565 606,795 562,390 613,581 Total Operating Expenditures 891,561 994,011 1,037,491 979,889 1,058,253 Other Expenditures Interfund Charges 3,942 3,160 3,160 3,160 10,142 Total Other Expenditures 3,942 3,160 3,160 3,160 10,142 Total Expenditures 895,504 997,171 1,040,651 983,049 1,068,395 Funding Sources Corporate Fund 822,205 952,091 995,571 938,043 1,016,332 Commuter Parking Fund 73,299 45,081 45,081 45,006 52,063 Total Funds Sources 895,504 997,171 1,040,651 983,049 1,068,395 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Personnel - - - - - Contractual 585,911 811,844 808,464 811,844 855,709 Other Charges - - - - - Capital Outlay 373,124 356,000 356,000 356,000 356,000 Total Operating Expenditures 983,732 1,203,314 1,194,934 1,186,844 1,229,709 Total Expenditures 983,732 1,203,314 1,194,934 1,186,844 1,229,709 Funding Sources Corporate Fund 956,200 1,178,691 1,170,311 1,162,221 1,204,515 Commuter Parking Fund 27,532 24,623 24,623 24,623 25,194 Total Funds Sources 983,732 1,203,314 1,194,934 1,186,844 1,229,709 Street Maintenance Fiscal Year 2014 Forestry and Grounds Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 199 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Contractual 579,872 655,500 655,500 620,200 630,500 Commodities 16,875 14,500 20,100 23,430 24,500 Total Operating Expenditures 596,747 670,000 675,600 643,630 655,000 Total Expenditures 596,747 670,000 675,600 643,630 655,000 Funding Sources Corporate Fund 596,747 670,000 675,600 643,630 655,000 Total Funds Sources 596,747 670,000 675,600 643,630 655,000 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 106,941 110,054 110,054 110,054 110,000 Contractual 312,457 414,167 409,667 414,167 394,000 Commodities 2,887 3,775 8,275 4,275 4,025 Total Operating Expenditures 422,286 527,996 527,996 528,496 508,025 Other Expenditures Interfund Charges 4,799 4,359 4,359 4,359 5,071 Total Other Expenditures 4,799 4,359 4,359 4,359 5,071 Total Expenditures 427,085 532,355 532,355 532,855 513,096 Funding Sources Special Tax Allocation Fund 427,085 532,355 532,355 532,855 513,096 Total Funds Sources 427,085 532,355 532,355 532,855 513,096 Refuse and Recycling Fiscal Year 2014 The Glen Maintenance Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 200 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Contractual 893,795 1,034,939 1,516,099 1,599,860 1,089,084 Commodities 501,227 267,500 475,860 462,060 396,480 Total Operating Expenditures 1,395,022 1,302,439 1,991,959 2,061,920 1,485,564 Total Expenditures 1,395,022 1,302,439 1,991,959 2,061,920 1,485,564 Funding Sources Corporate Fund 1,116,540 903,100 1,592,620 1,437,660 1,076,265 Special Tax Allocation Fund 176,332 276,830 276,830 437,160 283,752 Commuter Parking Fund 102,150 122,509 122,509 187,100 125,547 Total Funds Sources 1,395,022 1,302,439 1,991,959 2,061,920 1,485,564 Snow and Ice Maintenance Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 201 This page intentionally left blank. Village of Glenview Adopted 2015 Budget 202 Water and Sewer The Water and Sewer Division of the Public Works Department maintains and manages the Village’s water supply and maintains water and sewer infrastructure. This includes repair of water main breaks, hydrant flushing, meter installations and replacements, pump house management, and sewer cleaning. 2014 Accomplishments  Disconnected the well pump in Gallery Park, sealed the well and connected the park irrigation system to the Village’s domestic water service.  Worked with Backflow Solutions, Inc. on the IEPA mandated cross connection program to survey all commercial and residential properties and to track approximately 3,500 devices. All commercial surveys have been completed and the residential survey has been mailed.  Managed the repair of 55 water main breaks during the extremely harsh winter.  Processed 3,299 water meter service calls, including meter tests, final reads, repairs and replacements as well as new installations.  Cleaned 223,800 feet of sanitary sewer in the Glenview system, 105,214 feet of sanitary sewer in the North Maine Utility system, and 23,185 feet of storm sewer. Expenditure Analysis  2015 Contractual expenditures include $11,602,000 for the purchase of water from the Village of Wilmette and the Village of Niles. Other contractual expenditures include $1,700,000 for the anticipated implementation of an automatic meter reading system (AMI), the replacement of aging water meters and the change from gaseous chlorine to liquid sodium hypochlorite at Village’s pumping stations.  Commodity expenses include asphalt patch and concrete for water and sewer main breaks, limestone, and water operational supplies. Village of Glenview Adopted 2015 Budget 203 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Contractual 10,395,762 10,930,997 11,009,800 10,938,945 12,615,141 Commodities 753,220 824,113 843,813 859,513 815,387 Other Charges 31,116 - - - - Capital Outlay 1,737 2,000 2,000 2,000 2,000 Total Operating Expenditures 11,181,835 11,757,110 11,855,613 11,800,458 13,432,528 Total Expenditures 11,181,835 11,757,110 11,855,613 11,800,458 13,432,528 Funding Sources Glenview Water Fund 4,471,463 4,774,438 4,869,906 4,655,041 5,360,745 Glenview Sanitary Fund 65,451 78,509 78,544 79,359 68,720 Wholesale Water Fund 921,519 947,055 947,055 970,517 1,051,887 North Maine Water & Sewer Fund 5,723,401 5,957,107 5,960,107 6,095,541 6,951,176 Total Funds Sources 11,181,835 11,757,110 11,855,613 11,800,458 13,432,528 Personnel Budget by Position Full Time Positions Superintendent 0.92 0.92 0.92 0.92 0.92 Supervisor 1.84 1.38 1.38 1.38 1.38 Water Utilities Manager 1.00 1.00 1.00 1.00 1.00 Field Inspector - - - - 0.46 Maintenance Equipment Operator 15.64 15.64 15.64 15.6415.18 Total Full Time 19.40 18.94 18.94 18.94 18.94 Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 19.40 18.94 18.94 18.94 18.94 *One Field Inspector postion was added effective 1/1/15 46% of Full-time salaries for Superintendent, Supervisor, Field Inspector and Maintenance Equipment Operators are budgeted in Water and Sewer Water and Sewer Division Pump Stations, Water Distribution, Meter Program, and Sanitary Sewer Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 204 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Contractual 61,293 68,332 61,682 67,482 376,344 Commodities 33,314 47,800 36,385 47,800 47,800 Total Operating Expenditures 94,607 116,132 98,067 115,282 424,144 Total Expenditures 94,607 116,132 98,067 115,282 424,144 Funding Sources Glenview Water Fund 80,288 90,619 72,904 90,119 395,403 Wholesale Water Fund 3,490 5,160 5,160 5,160 13,675 North Maine Water & Sewer Fund 10,829 20,352 20,002 20,002 15,066 Total Funds Sources 94,607 116,132 98,067 115,282 424,144 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Contractual 374,123 394,291 478,344 407,466 418,551 Capital Outlay 1,737 2,000 2,000 2,000 2,000 Total Operating Expenditures 866,045 855,764 1,003,397 904,839 886,872 Total Expenditures 866,045 855,764 1,003,397 904,839 886,872 Funding Sources Glenview Water Fund 608,006 624,002 764,185 668,526 649,988 Glenview Sanitary Fund 2,516 - - - - North Maine Water & Sewer Fund 255,523 231,762 239,212 236,313 236,884 Total Funds Sources 866,045 855,764 1,003,397 904,839 886,872 Pump Stations Fiscal Year 2014 Water Distribution Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 205 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Contractual 9,911,580 10,419,511 10,420,911 10,414,285 11,768,482 Commodities 210,407 272,944 240,644 272,644 270,260 Other Charges 31,116 - - - - Total Operating Expenditures 10,153,102 10,692,455 10,661,555 10,686,929 12,038,742 Total Expenditures 10,153,102 10,692,455 10,661,555 10,686,929 12,038,742 Funding Sources Glenview Water Fund 3,783,169 4,059,817 4,032,817 3,896,396 4,315,354 Glenview Sanitary Fund (1,305) - - - - Wholesale Water Fund 918,029 941,895 941,895 965,357 1,038,212 North Maine Water & Sewer Fund 5,453,209 5,690,743 5,686,843 5,825,176 6,685,176 Total Funds Sources 10,153,102 10,692,455 10,661,555 10,686,929 12,038,742 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Contractual 48,766 48,863 48,863 49,713 51,764 Commodities 19,315 43,896 43,731 43,696 31,006 Total Operating Expenditures 68,081 92,759 92,594 93,409 82,770 Total Expenditures 68,081 92,759 92,594 93,409 82,770 Funding Sources Glenview Sanitary Fund 64,240 78,509 78,544 79,359 68,720 North Maine Water & Sewer Fund 3,840 14,250 14,050 14,050 14,050 Total Funds Sources 68,081 92,759 92,594 93,409 82,770 Supply and Metering Fiscal Year 2014 Sanitary Sewer System Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 206 Fleet Services The Fleet Services Division of the Public Works Department is responsible for all preventative maintenance and repair activities for the Village’s vehicles and equipment. Proper preventative maintenance is necessary to ensure that all vehicles and equipment meet their full useful life expectancy. 2014 Accomplishments  Completed annual testing of the underground storage tanks per the Office of the Illinois Fire Marshal.  Prepared 28 vehicles and a variety of equipment for sale via online auctions.  2,060 vehicle/equipment repair orders completed (1,174 in-house and 886 contractually). Expenditure Analysis  Personnel expenditures reflect no significant changes in 2015.  Contractual expenditures increase over 2014 Projection due to an anticipated increase in parts and repair services.  Commodities, such as fuel, have decreased from 2014 Projections. Village of Glenview Adopted 2015 Budget 207 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 435,239 446,307 451,907 447,057 455,969 Contractual 416,604 353,833 423,033 388,300 393,300 Commodities 755,179 854,113 787,913 836,865 816,865 Other Charges 3,315 5,755 2,755 5,755 5,755 Total Operating Expenditures 1,610,338 1,660,009 1,665,609 1,677,977 1,671,889 Other Expenditures Interfund Charges 27,527 36,081 36,081 36,081 31,289 Transfer Out - 100,000 100,000 100,000 - Total Other Expenditures 27,527 136,081 136,081 136,081 31,289 Total Expenditures 1,637,865 1,796,090 1,801,690 1,814,059 1,703,178 Funding Sources Municipal Equipment Replacement Fund1,637,865 1,796,090 1,801,690 1,814,059 1,703,178 Total Funds Sources 1,637,865 1,796,090 1,801,690 1,814,059 1,703,178 Personnel Budget by Position Full Time Positions Supervisor 1.00 1.00 1.00 1.00 1.00 Mechanic 2.00 2.00 2.00 2.00 2.00 Total Full Time 3.00 3.00 3.00 3.00 3.00 Part Time Positions Fleet Assistant 0.75 0.75 0.75 0.75 0.75 Total Part Time 0.75 0.75 0.75 0.75 0.75 Total Full Time Equivalents 3.75 3.75 3.75 3.75 3.75 Fleet Services Division Fleet Services Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 208 Po l i c e Operations Police Pension Village of Glenview Adopted 2015 Budget 209 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 12,555,603 12,464,238 12,559,170 12,734,144 12,826,199 Contractual 248,324 285,005 276,321 294,980 306,073 Commodities 122,291 175,030 188,118 168,563 130,830 Other Charges 1,681,301 2,019,717 2,015,313 1,984,717 2,072,960 Capital Outlay 4,754 27,500 27,500 27,500 32,119 Total Operating Expenditures 14,612,273 14,971,490 15,066,422 15,209,904 15,368,181 Other Expenditures Interfund Charges 420,980 487,027 487,027 493,084 504,499 Total Other Expenditures 420,980 487,027 487,027 493,084 504,499 Total Expenditures 15,033,253 15,458,517 15,553,449 15,702,988 15,872,680 Funding Sources Corporate Fund 11,932,266 12,216,840 12,311,772 12,294,587 12,307,919 Police Special Fund 4,754 27,500 27,500 27,500 32,119 Police Pension Fund 3,096,233 3,214,177 3,214,177 3,380,901 3,532,642 Total Funds Sources 15,033,253 15,458,517 15,553,449 15,702,988 15,872,680 Personnel Budget by Division Full Time Positions Police Services 75.50 75.50 75.50 75.50 75.00 Total Full Time 75.50 75.50 75.50 75.50 75.00 Police Services 6.20 6.20 6.20 6.20 6.20 Total Part Time 6.20 6.20 6.20 6.20 6.20 Total Full Time Equivalents 81.70 81.70 81.70 81.70 81.20 Police Department Summary Police Operations, Special, and Pension Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 210 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. 2014 Accomplishments  The Police Department hired two lateral officers both having several years of experience, needing only minimal direction in the delivery of services. This allowed them to bypass the training academy and directly enter into the Field Training Officer Program.  Officers underwent the successful transition and training of new duty weapons which met the full operational needs of the department.  Officers underwent the successful transition and training of new duty weapons which met the full operational needs of the department.  The Police Department has successfully participated in the Metra Operation Lifesaver and Amtrak Railsafe Programs.  The Illinois Association of Chiefs of Police and Traffic Safety Committee selected the Glenview Police Department to receive a Certificate of Appreciation for their efforts during Illinois Rail Safety Week. Expenditure Analysis  Personnel expenditures reflect no significant changes in 2015.  Other Charges include the Village’s contribution to Police pensions. These expenditures are transferred to the Police Pension Fund. The 2014 Projected pension contribution is $1,921,637 and the 2015 Budget is $1,951,880, an increase of $36,243, or 1.9%.  Interfund Charges include the maintenance and repair of the department’s fleet and reserves for future vehicle replacement. Village of Glenview Adopted 2015 Budget 211 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 9,568,279 9,371,061 9,465,993 9,484,027 9,437,419 Contractual 139,416 164,005 155,321 164,196 162,211 Commodities 122,291 175,030 188,118 168,563 130,830 Other Charges 1,681,301 2,019,717 2,015,313 1,984,717 2,072,960 Capital Outlay 4,754 27,500 27,500 27,500 32,119 Total Operating Expenditures 11,516,040 11,757,313 11,852,245 11,829,003 11,835,539 Other Expenditures Interfund Charges 420,980 487,027 487,027 493,084 504,499 Total Other Expenditures 420,980 487,027 487,027 493,084 504,499 Total Expenditures 11,937,020 12,244,340 12,339,272 12,322,087 12,340,038 Funding Sources Corporate Fund 11,932,266 12,216,840 12,311,772 12,294,587 12,307,919 Police Special Fund 4,754 27,500 27,500 27,500 32,119 Total Funding Sources 11,937,020 12,244,340 12,339,272 12,322,087 12,340,038 Personnel Budget by Position Full Time Positions Chief of Police 1.00 1.00 1.00 1.00 1.00 Deputy Chief of Police 1.00 1.00 1.00 1.00 1.00 Executive Assistant 1.00 1.00 1.00 1.00 1.00 Management Analyst 0.50 0.50 0.50 0.50 - Commander 4.00 4.00 4.00 4.00 4.00 Sergeant 12.00 12.00 12.00 12.00 12.00 Police Officer 52.00 52.00 52.00 52.00 52.00 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 75.50 75.50 75.50 75.50 75.00 Part Time Positions Crossing Guards 6.20 6.20 6.20 6.20 6.20 Total Part Time 6.20 6.20 6.20 6.20 6.20 Total Full Time Equivalents 81.70 81.70 81.70 81.70 81.20 *Effective 1/1/15, 100% of the Management Analyst position is budgeted in the Community Development Department Police Operating Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 212 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 2,987,324 3,093,177 3,093,177 3,250,117 3,388,780 Contractual 108,909 121,000 121,000 130,784 143,862 Total Operating Expenditures 3,096,233 3,214,177 3,214,177 3,380,901 3,532,642 Total Expenditures 3,096,233 3,214,177 3,214,177 3,380,901 3,532,642 Funding Sources Police Pension Fund 3,096,233 3,214,177 3,214,177 3,380,901 3,532,642 Total Funds Sources 3,096,233 3,214,177 3,214,177 3,380,901 3,532,642 Police Pension Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 213 This page intentionally left blank. Village of Glenview Adopted 2015 Budget 214 Fi r e Operations Firefighters' Pension Village of Glenview Adopted 2015 Budget 215 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 14,698,535 14,986,851 15,020,271 15,387,226 15,400,587 Contractual 384,750 330,866 332,736 345,747 410,341 Commodities 356,105 342,523 340,653 309,470 348,080 Other Charges 3,150,173 3,115,940 3,115,940 3,103,995 3,775,358 Total Operating Expenditures 18,589,563 18,776,180 18,809,600 19,146,438 19,934,366 Other Expenditures Interfund Charges 848,343 851,122 851,122 855,337 858,045 Total Other Expenditures 848,343 851,122 851,122 855,337 858,045 Total Expenditures 19,437,906 19,627,302 19,660,722 20,001,775 20,792,411 Funding Sources Corporate Fund 14,596,775 14,597,962 14,631,381 14,802,019 15,449,463 Foreign Fire Fund 158,255 140,315 140,315 140,315 90,000 Firefighters' Pension Fund 4,682,876 4,889,026 4,889,026 5,059,441 5,252,948 Total Funds Sources 19,437,906 19,627,302 19,660,722 20,001,775 20,792,411 Personnel Budget by Division Full Time Positions Fire Services 81.50 81.50 81.50 81.00 81.00 Total Full Time 81.50 81.50 81.50 81.00 81.00 Part Time Positions Fire Services - - - - - Total Part Time - - - - - Total Full Time Equivalents 81.50 81.50 81.50 81.00 81.00 *Effective 1/1/15, the Fire Department was conslidated from three (3) divisions to one (1) division: Fire Administration Fire Department Summary * Fire Operations, Foreign Fire, and Pension Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 216 Fire Operating The Glenview Fire Department provides high quality suppression and emergency medical services to residents and businesses residing in the Village of Glenview and its unicorporated areas. The Fire Department services include emergency medical services, which provides rapid response to emergency medical incidents; fire suppression and rescue, which responds to and mitigates a broad range of emergency situations including fires, hazardous materials incidents. below or above ground rescues, water and ice rescues and miscellaneous hazard investigations; and administrative responsibilities, including managing the department’s financial matters, budget requests, budget compliance, short term and long term goal development, relations with public and private entities, as well as personnel matters including, staffing, discipline and labor relations. 2014 Accomplishments  Oversaw the planning and construction phases of the new Station 6 Headquarters; the opening will occur in early 2015.  Successfully implemented a new Fire Captain promotion testing process that yielded one promotion thus far and an eligibility list that runs through August of 2016.  Upgraded all apparatus’ mobile computers to New World v10 software and trained all employees.  Updated the Village’s Emergency Operations Plan (EOP) and staff completed the extensive process of developing a “Hazard Mitigation Plan” annex for submittal to FEMA. Decommissioned Fire Station 6 Headquarters at 1815 Glenview Road and maintained efficient operations during the relocation process. Completed the hiring process of an architect and construction manager for the new Fire Station 6. A space needs program and a constructive plan design was completed and the projects implemented. Expenditure Analysis  Beginning January 1, 2015, Fire Administration, fire EMS and Fire Suppression are all budgeted under Fire Operations. Information for Fiscal Years 2013 and 2014 for Fire EMS and Fire Suppression can be found on subsequent pages.  Personnel expenditures reflect a decrease of the Management Analyst position from 50% to 0% allocation for the 2015 Fiscal Year.  Other Charges include the Village’s contribution to Fire pensions. These expenditures are transferred to the Fire Pension Fund. The 2014 Projected pension contribution is $3,081,840 and the 2015 Budget is $3,739,508, an increase of $ 657,668, or 21.3%. Village of Glenview Adopted 2015 Budget 217 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 1,820,094 1,538,980 1,569,953 1,845,815 10,371,715 Contractual 210,250 114,746 114,607 114,902 186,265 Commodities 260,858 253,372 245,016 237,450 348,080 Other Charges 3,126,003 3,088,200 3,085,599 3,085,640 3,775,358 Total Operating Expenditures 5,417,205 4,995,298 5,015,175 5,283,807 14,681,418 Other Expenditures Interfund Charges 537,799 630,472 630,472 630,472 858,045 Total Other Expenditures 537,799 630,472 630,472 630,472 858,045 Total Expenditures 5,955,004 5,625,770 5,645,647 5,914,279 15,539,463 Funding Sources Corporate Fund 5,796,749 5,485,455 5,505,332 5,773,964 15,449,463 Foreign Fire Fund 158,255 140,315 140,315 140,315 90,000 Total Funds Sources 5,955,004 5,625,770 5,645,647 5,914,279 15,539,463 Personnel Budget by Position Full Time Positions Fire Chief 1.00 1.00 1.00 1.00 1.00 Deputy Fire Chief 1.00 1.00 1.00 1.00 1.00 Executive Assistant 1.00 1.00 1.00 1.00 1.00 Management Analyst 0.50 0.50 0.50 - - Fire Battalion Chief 3.00 3.00 3.00 3.00 3.00 Fire Captain - - - - 3.00 Fire Lieutenant - - - - 12.00 Firefighter/Paramedic - - - - 57.00 Firefighter - - - - 3.00 Total Full Time 6.50 6.50 6.50 6.00 81.00 Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 6.50 6.50 6.50 6.00 81.00 *Effective 1/1/15, Fire Administration, Fire EMS and Fire Suppression are all budgeted under Fire Operations Effective 1/1/15, the Management Analyst position is funded 100% in the Community Development Department Fire Operations* Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 218 Emergency Medical Services Beginning January 1, 2015, the budget for Emergency Medical Services is now included in the Fire Operating budget found in the previous section. The 2013 Actuals, 2014 Original Budget, 2014 Revised Budget and 2014 Projected Actual for the former Emergency Medical Services Division can be found on the next page. Village of Glenview Adopted 2015 Budget 219 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 2,327,629 2,453,736 2,453,893 2,279,114 - Contractual 4,064 7,990 9,999 9,990 - Commodities 26,011 24,250 25,600 20,000 - Other Charges 8,254 5,010 5,010 5,010 - Total Operating Expenditures 2,365,958 2,490,986 2,494,502 2,314,114 - Other Expenditures Interfund Charges 67,140 110,325 110,325 110,325 - Total Other Expenditures 67,140 110,325 110,325 110,325 - Total Expenditures 2,433,098 2,601,311 2,604,827 2,424,439 - Funding Sources Corporate Fund 2,433,098 2,601,311 2,604,827 2,424,439 - Total Funds Sources 2,433,098 2,601,311 2,604,827 2,424,439 - Personnel Budget by Position Full Time Positions Firefighter Paramedic19.00 23.00 23.00 23.00 - Firefighter 4.00 1.00 1.00 1.00 - Total Full Time 23.00 24.00 24.00 24.00 - Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 23.00 24.00 24.00 24.00 - *Effective 1/1/15, Fire EMS is budgeted under Fire Operations on page 218 of this budget book. Fire Emergency Medical Services* Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 220 Fire Suppression Beginning January 1, 2015, the budget for Fire Suppression is now included in the Fire Operating budget beginning on page 217 of this budget book. The 2013 Actuals, 2014 Original Budget, 2014 Revised Budget and 2014 Projected Actual for the former Fire Suppression Division can be found on the next page. Village of Glenview Adopted 2015 Budget 221 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 6,019,897 6,280,318 6,282,608 6,406,561 - Contractual 18,475 32,921 32,921 17,150 - Commodities 69,236 64,901 70,037 52,020 - Other Charges 15,916 22,730 25,331 13,345 - Total Operating Expenditures 6,123,523 6,400,871 6,410,898 6,489,076 - Other Expenditures Interfund Charges 243,404 110,325 110,325 114,540 - Total Other Expenditures 243,404 110,325 110,325 114,540 - Total Expenditures 6,366,928 6,511,196 6,521,223 6,603,616 - Funding Sources Corporate Fund 6,366,928 6,511,196 6,521,223 6,603,616 - Total Funds Sources 6,366,928 6,511,196 6,521,223 6,603,616 - Personnel Budget by Position Full Time Positions Fire Captain 3.00 3.00 3.00 3.00 - Fire Lieutenant 12.00 12.00 12.00 12.00 - Firefighter Paramedic 37.00 36.00 36.00 36.00 - Total Full Time 52.00 51.00 51.00 51.00 - Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 52.00 51.00 51.00 51.00 - *Effective 1/1/15, Fire Suppression is budgeted under Fire Operations on page 218 of this budget book. Fire Suppression* Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 222 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 4,530,915 4,713,816 4,713,816 4,855,736 5,028,872 Contractual 151,961 175,210 175,210 203,705 224,076 Total Operating Expenditures 4,682,876 4,889,026 4,889,026 5,059,441 5,252,948 Total Expenditures 4,682,876 4,889,026 4,889,026 5,059,441 5,252,948 Funding Sources Firefighters' Pension Fund 4,682,876 4,889,026 4,889,026 5,059,441 5,252,948 Total Funds Sources 4,682,876 4,889,026 4,889,026 5,059,441 5,252,948 Fire Pension Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 223 This page intentionally left blank. Village of Glenview Adopted 2015 Budget 224 Planning and Economic Development Department Upon the retirement of the Village’s longtime Director of Planning and Economic Development in late 2013, this department was absorbed into the Community Development Department. The budget for the former Administration Division no longer exists and the budgets for the Planning and Economic Development Divisions were consolidated and moved to the Community Development Department effective January 1, 2014. The 2013 Actuals for the former Planning and Economic Development Department can be found on the next few pages. The 2014 Original Budget, 2014 Revised Budget and 2014 Projected Actuals can be found in the Community Development Department budget immediately following the aforementioned pages. Village of Glenview Adopted 2015 Budget 225 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 768,643 - - - - Contractual 148,303 - - - - Commodities 604 - - - - Other Charges 33,139 - - - - Total Operating Expenditures 950,688 - - - - Total Expenditures 950,688 - - - - Funding Sources Corporate Fund 950,688 - - - - Total Funds Sources 950,688 - - - - Personnel Budget by Division Full Time Positions Administration1.00 - - - - Planning4.00 - - - - Economic Development 1.00 - - - - Total Full Time 6.00 - - - - Total Full Time Equivalents 6.00 - - - - *Due to a reorganization in 2013, the Planning and Economic Development Department is now the Planning Division in the Community Development Department. Effective 1/1/14, the budget for Planning and Economic Development can be found in the Community Development Department beginning on page 231 of this budget book Planning and Economic Development Department Summary * Administration, Planning, and Economic Development Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 226 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 257,989 - - - - Contractual 2,623 - - - - Commodities 604 - - - - Other Charges 3,835 - - - - Total Operating Expenditures 265,050 - - - - Total Expenditures 265,050 - - - - Funding Sources Corporate Fund 265,050 - - - - Total Funds Sources 265,050 - - - - Personnel Budget by Position Full Time Positions Director 1.00 - - - - Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 1.00 - - - - *Due to a reorganization in 2013, the Planning and Economic Development Department is now the Planning Division in the Community Development Department. Effective 1/1/14, the budget for Planning and Economic Development can be found in the Community Development Department beginning on page 231 of this budget book **During 2013, the Director retired. For 2014, this position and related budget no longer exist Administration* Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 227 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 416,038 - - - - Contractual 69,325 - - - - Other Charges 29,019 - - - - Total Operating Expenditures 514,383 - - - - Total Expenditures 514,383 - - - - Funding Sources Corporate Fund 514,383 - - - - Total Funds Sources 514,383 - - - - Personnel Budget by Position Full Time Positions Planner I 2.00 - - - - Senior Planner 1.00 - - - - Director of Planning 1.00 - - - - Total Full Time 4.00 - - - - Total Full Time Equivalents 4.00 - - - - *Due to a reorganization in 2013, the Planning Division of the formerPlanning and Economic Development Department is now the Planning Division in the Community Development Department. Effective 1/1/14, the budget for Planning can be found in the Community Development Department beginning on page 231 of this budget book Planning * Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 228 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 94,616 - - - - Contractual 76,355 - - - - Other Charges 285 - - - - Total Operating Expenditures 171,255 - - - - Total Expenditures 171,255 - - - - Funding Sources Corporate Fund 171,255 - - - - Total Funds Sources 171,255 - - - - Personnel Budget by Position Full Time Positions Economic Development Manager1.00 - - - - Total Full Time 1.00 - - - - Total Full Time Equivalents 1.00 - - - - *Due to a reorganization in 2013, the Economic Development Division of the former Planning and Economic Development Department is now a part of the Planning Division in the Community Development Department. Effective 1/1/14, the budget for Economic Development can be found in the Community Development Department beginning on page 231 of this budget book Economic Development * Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 229 This page intentionally left blank. Village of Glenview Adopted 2015 Budget 230 Co m m u n i t y D e v e l o p m e n t Administration Inspectional Services Planning Engineering Capital Projects Special Service Areas Village of Glenview Adopted 2015 Budget 231 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 2,754,215 2,756,279 2,598,167 2,717,597 2,473,768 Contractual 2,109,925 1,046,375 1,608,644 1,401,846 1,579,060 Commodities 550,020 17,506 17,006 21,306 23,306 Other Charges 197,605 1,073,237 1,071,208 1,078,987 1,082,291 Capital Outlay 1,320,486 9,822,028 10,564,182 9,133,215 6,541,959 Total Operating Expenditures 6,932,252 14,715,424 15,859,206 14,352,950 11,700,384 Other Expenditures Interfund Charges 76,546 57,503 57,503 57,503 62,075 Capital Projects 9,019,289 29,367,785 30,702,083 24,699,755 28,835,932 Depreciation 1,838,006 1,764,665 1,764,665 1,764,665 1,838,006 Transfer Out 1,789,335 708,595 708,595 711,177 208,595 Total Other Expenditures 12,723,176 31,898,548 33,232,846 27,233,100 30,944,608 Total Expenditures 19,655,427 46,613,971 49,092,052 41,586,051 42,644,992 Funding Sources Corporate Fund 3,676,414 3,358,457 3,800,225 3,681,016 3,598,597 Special Tax Allocation Fund 350,709 291,813 250,813 293,233 291,954 Glenview Water Fund 2,595,315 5,655,957 5,770,930 5,646,194 5,875,303 Glenview Sanitary Fund 1,231,754 4,156,264 4,247,552 3,426,175 3,209,907 Wholesale Water Fund 72,408 62,816 62,816 62,816 62,816 Commuter Parking Fund 161,698 567,585 567,585 567,585 67,585 North Maine Water & Sewer Fund 392,067 1,224,550 1,326,570 588,663 1,275,844 Facility Repair and Replacement Fund1,018,785 - - - - Special Service Area Bond Fund 259,218 256,942 256,942 259,524 241,361 Capital Projects Fund 8,364,557 28,212,032 29,896,145 22,600,270 25,325,873 Glen Capital Projects 209,261 758,576 803,299 2,304,336 1,048,080 Motor Fuel Tax Fund 1,323,242 2,068,980 2,109,175 2,156,238 1,647,672 Total Funds Sources 19,655,427 46,613,971 49,092,052 41,586,051 42,644,992 Personnel Budget by Division Full Time Positions Administration 5.48 1.56 1.56 1.56 1.56 Facilities 3.33 - - - - Inspectional Services 8.00 7.00 7.00 5.00 5.00 Planning - 5.00 5.00 6.00 4.00 Engineering - 3.00 3.00 3.00 3.00 Capital Improvements 1.52 3.44 3.44 3.44 3.44 Total Full Time 18.33 20.00 20.00 19.00 17.00 Part Time Positions Facilities 0.25 - - - - Inspectional Services 3.60 1.80 1.80 1.80 1.80 Total Part Time 3.85 1.80 1.80 1.80 1.80 Total Full Time Equivalents 22.18 21.80 21.80 20.80 18.80 Community Development Department Administration, Facilities, Inspectional Services, Planning, Engineering, Capital Improvement Program, and Special Service Areas Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 232 Administration The Administration division of the Community Development Department supports the day-to- day operations. This division includes the Director and Administrative Coordinator. A portion of the personnel costs for staff in the Administration division are directly charged to the Special Tax Allocation Fund per the Tax Increment Financing Retirement Plan. In addition, a portion of personnel costs are directly charged to the Capital Projects division. 2014 Accomplishments  Secured funding through MWRD for the East of Harms and voluntary buy-out project.  Facilitated outreach and appraisal process for 18 properties included in MWRD voluntary buy-out areas.  Secured multiple grants for the construction of a downtown riverwalk project.  Continued water feasibility study for possible water supply to Morton Grove and Niles. Expenditure Analysis  The personnel allocation between the Corporate Fund and the Special Tax Allocation Fund is 70/30 and will remain as such until the retirement of the Tax Increment Financing District.  Contractual expenditures include funding for dues and memberships, financial advisors, 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. Village of Glenview Adopted 2015 Budget 233 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 810,514 302,342 318,295 391,415 398,439 Contractual 103,918 122,560 92,489 116,960 121,560 Commodities 6,979 11,848 10,848 11,348 11,348 Other Charges 5,275 8,500 13,571 15,250 8,500 Total Operating Expenditures 926,686 445,249 435,202 534,972 539,847 Other Expenditures Interfund Charges 29,109 29,323 29,323 29,323 29,916 Total Other Expenditures 29,109 29,323 29,323 29,323 29,916 Total Expenditures 955,795 474,572 464,525 564,295 569,763 Funding Sources Corporate Fund 687,775 218,535 249,488 306,838 307,158 Special Tax Allocation Fund 268,019 190,107 149,107 191,527 193,751 Glenview Water Fund 038,959 38,959 38,959 40,684 Glenview Sanitary Fund 017,981 17,981 17,981 18,779 North Maine Water & Sewer Fund 08,990 8,990 8,990 9,391 Total Funds Sources 955,795 474,572 464,525 564,295 569,763 Personnel Budget by Position Full Time Positions Director0.78 0.78 0.78 0.78 0.78 Administrative Coordinator 0.78 0.78 0.78 0.78 0.78 Design Engineer0.68 - - - - Capital Project Senior Manager0.78 - - - - Senior Civil Engineer 1.00 - - - - Village Engineer0.78 - - - - Project Manager 0.68 - - - - Total Full Time 5.48 1.56 1.56 1.56 1.56 Part Time Positions Total Part Time - - - - - Total Full Time Equivalents 5.48 1.56 1.56 1.56 1.56 *Beginning 1/1/14, allocations for 2 employees in Community Development Administration were moved to a newly created division for Engineering Also beginning 1/1/14, allocations for 3 employees were moved to the Capital Projects division Administration Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 234 Inspectional Services The Inspectional Services Division of the Community Development Department enforces Glenview’s building, health, fire, property maintenance and zoning codes. It reviews, approves, inspects, and issues permits for all construction throughout the Village. Inspectional Services staff also follows up on violations and complaints and performs all health inspections. 2014 Accomplishments  Continued to evolve the hybrid (public-private) service delivery model by expanding SAFEbuilt’s role to provide additional peak support for all plan review and inspections. The 2015 Safebuilt scope was expanded to support additional code enforcement and electrical inspections. The additional flexibility has allowed the Village to expand the types of permits eligible for the Same Day Review (SDR) process.  Adopted the 2012 edition of the International Building Code.  Completed inspections and issued occupancy certificates for multiple, large development projects including Heinen’s, Midtown Square, and ½ of the Reserve building.  Inspectional Services performed over 15,000 inspections in 2014. Expenditure Analysis  Personnel expenditures have decreased due to the reduction from 6 full-time positions in 2014 to 5 budgeted full-time positions in 2015.  Contractual expenditures are budgeted based on a normal workload. If additional resources are needed for special projects or situations, funding is found elsewhere.  Contractual expenditures increased due to the Sanitarians performing Health Inspections in Lincolnwood (Safebuilt covering the Sanitarians Code Enforcement workload), and the transition of electrical inspections to the contractual staff. Village of Glenview Adopted 2015 Budget 235 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 1,268,791 1,068,615 921,142 923,929 847,439 Contractual 692,890 444,750 792,550 672,656 772,600 Commodities 3,504 5,258 5,758 8,058 11,558 Other Charges 4,164 8,500 5,600 7,500 7,500 Total Operating Expenditures 1,969,349 1,527,123 1,725,050 1,612,142 1,639,097 Other Expenditures Interfund Charges 33,361 28,180 28,180 28,180 32,159 Total Other Expenditures 33,361 28,180 28,180 28,180 32,159 Total Expenditures 2,002,710 1,555,303 1,753,230 1,640,322 1,671,256 Funding Sources Corporate Fund 2,002,710 1,555,303 1,753,230 1,640,322 1,671,256 Total Funds Sources 2,002,710 1,555,303 1,753,230 1,640,322 1,671,256 Personnel Budget by Position Full Time Positions Inspector 2.00 2.00 2.00 1.00 1.00 Sanitarian2.00 2.00 2.00 2.00 2.00 Plan Review Manager1.00 1.00 1.00 1.00 1.00 Engineering Technician1.00 - - - - Inspectional Services Manager1.00 1.00 1.00 1.00 1.00 Plan Examiner 1.00 1.00 1.00 - - Total Full Time 8.00 7.00 7.00 5.00 5.00 Part Time Positions Inspector 3.60 1.80 1.80 1.80 1.80 Total Part Time 3.60 1.80 1.80 1.80 1.80 Total Full Time Equivalents 11.60 8.80 8.80 6.80 6.80 *The Engineering Technician position moved to the newly created Engineering Division effective 1/1/14 The Plan Examiner was promoted to Engineering Project Manager during 2014 and moved to Capital Projects. This position was eliminated due to attrition Inspectional Services Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 236 Planning The Planning Division of the Community Development Department leads the economic development of the Village and reviews proposed land uses and development projects to ensure compatibility with the Village’s Comprehensive Plan and ordinance requirements. The Division implements major planning initiatives such as corridor & special area studies, supports property owners in their marketing and/or redevelopment efforts, and processes petitions for annexations, rezoning, site plan reviews, subdivisions, aesthetics, variations and conditional use permits. 2014 Accomplishments  Economic development initiatives include wider business retention outreach and proactively working with property owners to create conceptual redevelopment plans that can be used to market their properties.  Text amendments for noise requirements, updated parkway tree planting policies, and to allow brewpubs and craft breweries as permitted uses.  Successfully managed large development projects subject to public review and regulatory processes, including Parcel 24 (Willow Creek Community Church and ER James Homes), Heinen’s Grocery Store, GlenStar at I-294/Willow (retail outlot buildings and CVS Pharmacy), Glen Gate Bank (Avon redevelopment), LifeStorage, Hanuman Temple, Abt Electronics Warehouse Expansion, Children’s Land Daycare, Old Willow Club, 909 Harlem Apartments, Fire Station 6 (temporary and permanent site), Park Place Hotel, Sunset Village, Riverforest Apartments, and The Preserve at Glenview (Villa Redeemer site annexation).  Enhanced customer service through updated commission processes, the creation of Appearance Commission instruction videos, a checklist guide for permit applicants trying to determine if their project complies with zoning requirements, and enhancements to the EIC staff report review process. Expenditure Analysis  Personnel expenditures have decreased due to the reduction of the Senior Planner and the Economic Development Manager positions.  Contractual expenditures include funding for memberships, printing of documents/maps, document recording, specialized development advisory services and/or research, and third- party consultants for traffic and fiscal impact studies (typically reimbursable by developers), and environmental reviews. The 2015 Budget also includes $125,000 for the first phase of Village’s Comprehensive Plan (Q3-Q4).  Other Charges include funding for various commissions and boards. Village of Glenview Adopted 2015 Budget 237 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel - 530,209 537,070 578,646 394,253 Contractual- 264,065 180,745 171,370 284,900 Commodities- 400 400 400 400 Other Charges- 24,685 20,485 24,685 27,350 Total Operating Expenditures - 819,359 738,700 775,101 706,903 Total Expenditures - 819,359 738,700 775,101 706,903 Funding Sources Corporate Fund- 819,359 738,700 775,101 706,903 Total Funds Sources - 819,359 738,700 775,101 706,903 Personnel Budget by Position Full Time Positions Planner I- 2.00 2.00 1.00 1.00 Planner II - - - 2.00 2.00 Senior Planner - 1.00 1.00 1.00 - Director of Planning - 1.00 1.00 1.00 1.00 Economic Development Manager - 1.00 1.00 1.00 - Total Full Time - 5.00 5.00 6.00 4.00 Part Time Positions Total Part Time - - - - - Full Time Equivalents - 5.00 5.00 6.00 4.00 *The budgets for Planning and Economic Development were moved to the Community Development Department effective 1/1/14. Previous Year information can be found on page 228 of this budget book A Planner I position was hired during 2014 to replace the Senior Planner. The Senior Planner position is now the Business Process Manager and is budgeted in the Administrative Services Department effective 1/1/15. The Economic Development Manager resigned in 2014 and the position was eliminated through attrition effective 1/1/15 Planning* Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 238 Engineering The Engineering Division of the Community Development Department is responsible for developing and implementing plans for the Village’s infrastructure, including streets, and sidewalks. Additionally, the division provides engineering services (plan review, inspections and complaints) for all private projects. 2014 Accomplishments  Commenced construction on the East of Harms Stormwater Project, which was approved by the Metropolitan Water Reclamation District (MWRD) in the Fall of 2013.  Commenced construction on the Quick-Win Stormwater Projects located at various locations in the Village. Expenditure Analysis  Due to reorganization, the Engineering Division was split from the Administration Division beginning with the 2014 Budget.  Personnel expenditures include two positions previously budgeted under the Administration Division and one position previously budgeted under the Inspectional Services Division.  Contractual expenditures include funding for engineering services, currently supplied by the staff of Baxter and Woodman. Village of Glenview Adopted 2015 Budget 239 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel - 373,380 343,087 343,198 400,016 Contractual - 215,000 542,000 440,000 400,000 Total Operating Expenditures - 588,380 885,087 783,198 800,016 Total Expenditures - 588,380 885,087 783,198 800,016 Funding Sources Corporate Fund - 506,053 802,760 700,871 683,889 Glenview Water Fund - 52,433 52,433 52,433 72,593 Glenview Sanitary Fund - 24,837 24,837 24,837 34,474 North Maine Water & Sewer Fund - 5,057 5,057 5,057 9,060 Total Funds Sources - 588,380 885,087 783,198 800,016 Personnel Budget by Position Full Time Positions Engineering Services Manager- 1.00 1.00 1.00 1.00 Civil Engineer - 1.00 1.00 1.00 1.00 Engineering Technician - 1.00 1.00 1.00 1.00 Total Full Time - 3.00 3.00 3.00 3.00 Part Time Positions Administrative Secretary - - - - - Full Time Equivalents - 3.00 3.00 3.00 3.00 *Beginning 1/1/14, the Engineering Services Manager, Civil Engineer and Engineering Technician budgets were moved to the newly created Engineering Division. These positions were previously budgeted in Community Development Administration, Inspectional Services and Capital Improvements Program Engineering* Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 240 Facilities Management Beginning January 1, 2014, the budget for the Facilities Management Division of the Community Development Department was transferred to the Public Works Department. The 2013 Actuals can be found on the next page. The 2014 Original Budget, 2014 Revised Budget, 2014 Projected Actual and the 2015 Budget can be found in the Public Works Department, Facilities Management Division beginning on page 196 of this budget book. Village of Glenview Adopted 2015 Budget 241 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 419,484 - - - - Contractual 1,310,947 - - - - Commodities 539,538 - - - - Other Charges 3,761 - - - - Capital Outlay 270,895 - - - - Total Operating Expenditures 2,544,624 - - - - Other Expenditures Interfund Charges 13,768 - - - - Total Other Expenditures 13,768 - - - - Total Expenditures 2,558,393 - - - - Funding Sources Corporate Fund 985,929 - - - - Special Tax Allocation Fund 82,689 - - - - Glenview Water Fund 299,115 - - - - Glenview Sanitary Fund 45,747 - - - - Wholesale Water Fund 9,592 - - - - Commuter Parking Fund 94,113 - - - - North Maine Water & Sewer Fund 22,423 - - - - Facility Repair and Replacement Fund1,018,785 - - - - Total Funds Sources 2,558,393 - - - - Personnel Budget by Position Full Time Positions Facilities Assistant 1.00 - - - - Facilities Manager1.00 - - - - Lead Facilities Technician 1.00 - - - - Customer Service Representative I0.33 - - - - Total Full Time 3.33 - - - - Part Time Positions Part Time Seasonal Intern0.25 - - - - Total Part Time 0.25 - - - - Full Time Equivalents 3.58 - - - - *Effective 1/1/14, the budget for Facilities Management was moved to the Public Works Department budget beginning on page 195 of this budget book. Facilities Management * Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 242 Capital Projects The Capital Projects Division of the Community Development Department is responsible for developing and implementing the Village’s Capital Improvement Program (CIP), which 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. 2014 Accomplishments  The Capital Projects Division was responsible for the construction of over $14,000,000 in public infrastructure improvements in 2014. The most notable of these improvements was the Greenwood/West Lake Intersection Modernization project, where the intersection was improved by widening the intersection with adding turning lanes, new traffic signals, street lighting, an 8-10 feet wide multi-use concrete path extension from Pickwick Lane to Pfingsten Road, and road resurfacing.  Another notable improvement was the Dewes, Henley, Harlem Improvement project, where on-site (inline) stormwater detention was installed under the roadways, and the creation of a 9.3 acre-foot dry bottom detention basin. The improvement also consisted of replacing the sanitary and water systems and reconstructing the existing roads. Expenditure Analysis  Staffing for the Division includes the Division Manager and two Project Managers. The Division is supported by contractual staff that oversees the daily operations of the construction projects. Baxter & Woodman currently supplies the staffing for this contract.  Other Charges include depreciation expense and principal payments on outstanding bonds.  Capital Outlay charges decreased due to the near-completion of the new Fire Station 6.  Capital Projects increased significantly due to the Corporate Transfer into capital projects for the accelerated stormwater projects as well as anticipated grant money for various capital projects. Village of Glenview Adopted 2015 Budget 243 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Personnel 255,427 481,733 478,573 480,410 433,621 Contractual 2,171 - 860 860 - Commodities - - - 1,500 - Other Charges 133,409 983,205 983,205 983,205 1,006,175 Capital Outlay 1,049,591 9,822,028 10,564,182 9,133,215 6,541,959 Total Operating Expenditures 1,440,598 11,286,966 12,026,819 10,599,190 7,981,755 Other Expenditures Capital Projects 9,019,289 29,367,785 30,702,083 24,699,755 28,835,932 Depreciation 1,838,006 1,764,665 1,764,665 1,764,665 1,838,006 Transfer Out 1,581,419 500,000 500,000 500,000 - Total Other Expenditures 12,438,715 31,632,450 32,966,748 26,964,420 30,673,938 Total Expenditures 13,879,312 42,919,416 44,993,568 37,563,611 38,655,693 Funding Sources Corporate Fund - 259,207 256,046 257,884 229,391 Special Tax Allocation Fund - 101,706 101,706 101,706 98,203 Glenview Water Fund 2,296,200 5,564,565 5,679,538 5,554,802 5,762,026 Glenview Sanitary Fund 1,186,008 4,113,446 4,204,734 3,383,358 3,156,654 Wholesale Water Fund 62,816 62,816 62,816 62,816 62,816 Commuter Parking Fund 67,585 567,585 567,585 567,585 67,585 North Maine Water & Sewer Fund 369,643 1,210,502 1,312,523 574,615 1,257,393 Capital Projects Fund 8,364,557 28,212,032 29,896,145 22,600,270 25,325,873 Glen Capital Projects 209,261 758,576 803,299 2,304,336 1,048,080 Motor Fuel Tax Fund 1,323,242 2,068,980 2,109,175 2,156,238 1,647,672 Total Funds Sources 13,879,312 42,919,416 44,993,568 37,563,611 38,655,693 Personnel Budget by Position Full Time Positions Director0.22 0.22 0.22 0.22 0.22 Administrative Coordinator 0.22 0.22 0.22 0.22 0.22 Design Engineer0.32 - - - - Capital Project Senior Manager0.22 1.00 1.00 1.00 1.00 Project Manager/CIP Coordinator0.22 1.00 1.00 1.00 1.00 Project Manager 0.32 1.00 1.00 1.00 1.00 Total Full Time 1.52 3.44 3.44 3.44 3.44 Part Time Positions Total Part Time - - - - - Total Full Time Equivalents 1.52 3.44 3.44 3.44 3.44 *Effective 1/1/14, 100% of the salaries for the Capital Projects Senior Manager, Project Manager/CIP Coordinator and Project Manager were moved to the Capital Projects Division budget. A portion of their salareis were previously allocated to Administration. The portion of the Design Engineer salary previously budgeted here was moved to the Engineering Division and renamed Civil Engineer Capital Projects Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 244 Special Service Areas A Special Service Area (SSA) is a voluntary funding mechanism allowed by State Statute 35 ILCS 200/27 that provides for the installation of a public improvement by using a municipality's tax exempt borrowing authority to sell bonds to pay for the local public improvement. The bonds are repaid to the Village by the creation of a SSA, which specifies the properties that will be responsible to repay the borrowed funds to the Village plus interest, as a line item on their annual property tax bill. The interest rate is the best rate available as determined by the Village. The length (10, 15 or 20 year period) of bonded debt is determined by a majority vote of the homes in the affected area. The Village’s share (if any) of the project costs is deducted from the principal. The remaining costs are apportioned to each property based on the most current Cook County Equalized Assessed Valuation of the properties involved in the SSA. The project is engineered, competitively bid, and constructed under the supervision of the Village. The process is initiated by a petition, followed by development of conceptual plans and cost estimates which are provided to the affected properties. A formal ballot is conducted in which a 2/3 majority of the property owners must indicate approval for the process to continue. A failure of the ballot enacts a minimum 4 year moratorium for re-consideration of the Special Service Area improvement. Expenditure Analysis  Transfers out to Capital Projects Fund are property taxes collected for various special service areas.  Other Charges are made up of bond principal and interest payments. Village of Glenview Adopted 2015 Budget 245 Fiscal Year Fiscal Year 2013OriginalRevisedProjected2015 Budgeted Expenditures Actual BudgetBudgetActualBudget Operating Expenditures Other Charges 50,995 48,347 48,347 48,347 32,766 Total Operating Expenditures 50,995 48,347 48,347 48,347 32,766 Other Expenditures Interfund Charges 307 - - - - Transfer Out 207,915 208,595 208,595 211,177 208,595 Total Other Expenditures 208,223 208,595 208,595 211,177 208,595 Total Expenditures 259,218 256,942 256,942 259,524 241,361 Funding Sources Special Service Area Bond Fund 259,218 256,942 256,942 259,524 241,361 Total Funds Sources 259,218 256,942 256,942 259,524 241,361 Special Service Areas Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 246 This page intentionally left blank. Village of Glenview Adopted 2015 Budget 247 VILLAGE OF GLENVIEW CAPITAL SPENDING AND DEBT MANAGEMENT Village of Glenview Adopted 2015 Budget 248 Capital Improvements Program The Village of Glenview Capital Improvement Program (CIP) is a comprehensive schedule of major public improvement projects which are proposed for the Village within the next five years. The CIP is comprised of a project description, the financial requirements of projects, the financing sources, and the timing of the project. The CIP is vital for anticipating and planning for the physical assets of the Village required for the safety, health and welfare of the people. The CIP provides an effective method for the Village to systematically construct, maintain, upgrade, expand and replace the community’s physical assets, as required by Village policy. The CIP provides for the attainment of long-range capital investment goals within the financial capabilities of the municipality. This section provides a broad overview of the CIP and its elements. To gain a more in-depth perspective of the five year program, the reader should refer to the 2015-2019 Capital Improvement Program, a separately published document. This document contains detailed project descriptions, revenue sources, detailed mapping, and analysis of the comprehensive five year program. CIP Criteria Projects that are typically included in the CIP include infrastructure improvements to streets, roads, and underground piping for water disbursement and sanitary lines. Projects also can include design work, studies, the purchase of land, land improvements, building construction, maintenance, and reconstruction projects. To qualify for inclusion in the CIP, a project must meet the following criteria:  Project costs must be greater than $50,000,  Has a multiple year useful life, and  Results in a capital asset. Beyond the qualification of a project for addition to the CIP, the Village will evaluate other criteria to determine the inclusion and timing of qualified projects. The Village will review if:  The capital assets that require maintenance, repair, or replacement, that if not addressed, will result in higher costs for the Village,  Infrastructure improvements are to support new development or redevelopment,  Projects will have a revenue-generating potential, and  The project reflects changes in Village needs, policies, or goals. Another item to note is that the Village’s capitalization policy is for items that have a life of at least two years and a minimum cost of $25,000. Items that are in excess of $5,000 but less than $50,000 are budgeted in Capital Outlay line items of the annual operating budget, but items that cost less than $25,000 per unit are not capitalized. Village of Glenview Adopted 2015 Budget 249 CIP Project Descriptions The following information is included for each project that is included in the 2014-2019 CIP. Project Type The independent CIP document is divided into sections based upon project type. This classification refers to the generally project purpose. The different projects types for the Village of Glenview are: planning, design and construction projects, road resurfacing, road reconstruction, ancillary projects, water projects, sanitary projects, sanitary projects and Glen related projects. Name of Project This section of the CIP gives the project a title. Project Number A unique identification number is given to each project to help in tracking project costs. Total Project Cost This is an estimated total project cost based upon current assumptions. Cost by Year This section provides the cost per year and is broken down by the source of funds for the project. Description This section provides a narrative of specific information regarding the project. This section will highlight information about work to be completed, purpose of the work, relationship to Village goals, how the project will be completed, and estimated timeline of the project Map A map is included to highlight where the project(s) will be completed. CIP Process The CIP is a statement of budgetary policy and a planning document. Implementation of the CIP is a tool to accomplish the adopted goals and policies of the Board of Trustees. Therefore, each year the Capital Improvement Program is revised and extended for another year maintaining the five-year program. This annual process is in place to review and update the CIP; completed projects are removed, new projects are proposed, and scheduled projects are updated. The annual process allows the Village to adjust to changing circumstances and, as needed, change plans and priorities to meet the goals of the Village. Below are the major steps in the CIP development: 1. Start – Prepare Forecast Models 2. Develop CIP Budget Guideline 3. Submit Capital Project Requests 4. Citizen Review and Input 5. Develop Capital Projects Budget 6. Board Work Session Review 7. Public Hearings and Adoption Village of Glenview Adopted 2015 Budget 250 Projects are developed through the course of the fiscal year. The first stage of the process is the determination of projects to include in the capital program. Projects are proposed by the Village Board, residents, or staff to be included in the five year program. These project proposals will generally identify the scope of the project, related CIP projects, funding sources, and a proposed schedule. The proposed projects are then reviewed by Village staff to determine if the project is compatible with Village wide goals. If the project is deemed compatible with Village goals, staff will evaluate goals based upon the feasibility of accomplishing the project in a given year and within the limits of the Village’s control. From this point, staff will work to enhance the project description, funding sources, and develop a project schedule. Projects are then reviewed by the responsible department and incorporated within the five year CIP schedule. During the final stage of the process, Village staff provides recommendations to the Village Board for approval of the five-year Capital Improvement Program. This recommendation is based upon Village goals and the impact of the capital projects on the Village’s financial future. Once the five-year CIP is approved, projects within the first year of the CIP are placed into the CIP Budget and are prioritized based upon current needs and currently available resources. The Capital Projects Department is delegated to be project managers of the capital projects and this department works with other departments to prioritize, schedule and carry out the CIP. CIP Funding There are a variety of funding sources available, but these sources are limited in both the amount available and how these funds can be used. Projects can be funded by village, state or federal monies, as well as outside agencies and individuals. Village funding sources typically include local taxes and service fees. The Village of Glenview’s evaluation of a CIP project’s funding includes the following factors:  All projects must have identified and approved funding sources.  The Project impacts on the Village’s future operating costs must be included in planning of project and incorporated within the respective department’s operating budgets.  Capital Projects are adopted in whole with the intent that each project retains its budget authority until project completion.  Projects will not start until the funds have been received – bond, loan or cash flow. The only exceptions are made for reimbursable projects such as a Special Service Area or reimbursable grant projects. Village of Glenview Adopted 2015 Budget 251 Below is a listing of the major sources of funds that the Village utilizes to fund CIP projects. Capital Improvement Program Budget The first year of the five year CIP program is called the capital budget. The capital budget is integrated with the operating budget of the Village and adopted in one motion. The CIP projects within the annual CIP Budget utilize project length budgeting. Therefore, costs associated with an extensive multi-year projects could span several years but expenditures would be approved in the year that the project was started. For instance, all expenditures associated with the construction of a new municipal building would be approved in 2015 if the project began in 2016 and was completed in 2019. However, certain projects that span several years can be considered autonomous projects based upon the different project functions. For instance, if the Village has a road construction project that starts in 2014 with design of the roadway and then construction of the roadway in 2015, each function is separated and budgeted to the distinct budget year. Project Funding Source Description Corporate Fund Revenues from Local Taxes, Fees, Charges, Intergovernmental and Investment Income. Motor Fuel Tax Fund Intergovernmental revenues received from the State. Special Tax Allocation Fund Incremental Property Tax in the Village’s Tax Increment Financing (TIF) District. Glen Capital Projects Fund Normally bond proceeds for capital construction projects in the TIF District. Permanent Fund Proceeds from the sale of property in the TIF District restricted for use outside the District. Water Fund Income received from users of the Village’s Water Utility System. Wholesale Water Fund Return on Investment from the transportation of water to other providers through the Village System. North Maine Utility Fund Return on Investment from the operations of the North Maine Utility System. Sewer Fund Income received from users of the Village’s Sanitary Sewer System. Facility Replacement Fund Funds set aside for the stabilization of costs for repair and replacement of facilities. Grants Non -Village funds provided by the state or federal government for qualifying projects. Bonds Temporary borrowing of resources to fund current projects the principal of which is paid back over time. Village of Glenview Adopted 2015 Budget 252 Impact on Operating Budget The Corporate Fund includes the revenues and expenditures that drive the daily services provided by the Village. In addition to these daily services, the Village Board has set forth a policy to utilize Corporate Funds to accomplish their goal of improving overall Village infrastructure. These transfers to the capital budget have a direct impact on the Village’s operating budget. The CIP can have two direct impacts on the Corporate Fund operating budget. The first impact is the transferring of funds from the Corporate Fund to pay for certain projects; this reduces the available funds for operations. These projects generally include design projects and road resurfacing and reconstruction projects. The second impact is the ongoing costs borne by the Corporate Fund related to improvements made on capital assets. When funding for capital projects comes from the Corporate and Special Revenues Funds, operating budget development must have a clear connection to the CIP process. When the Village decides to use Corporate Funds to pay for capital improvements, the Village must determine the priority of projects and if revenues are sufficient to maintain normal day-to-day operations of the Village within the Village’s fund balance policy. The Village also must consider the creation and/or expansion of current Village infrastructure and the ongoing costs of maintenance. For example, if a new roadway is built, as was the case in the Glen, then the Public Works Department must include supplemental information in its budget to maintain the new roadways. This would include not only employees or contractors to maintain the roadway, but equipment and supplies for the roadway maintenance. From 2015-2019, the Village currently plans to directly transfer $31,400,000 from the Corporate Fund for capital projects. There is also a minimal impact on the 2015 operating budget associated with the increase in ongoing costs. The budgeted capital items are modifications or improvements to existing capital items and not creations or expansions of capital. Therefore, there is a minimal increase in annual operating costs, such as personnel, supplies, or equipment. In most instances operating costs are projected to remain constant offsetting the impact of inflation. Non- Routine Capital Expenditures that Impact the Operating Budget Project Description Impact on Operating Budget Crack Sealing The annual program seals roadway cracks to prevent water from penetrating the base material and causing deterioration. Crack sealing extends the life of the roadway. Significant Reduction – Greater than $100K for reduced resurfacing costs Restoration and Tree Trimming & Removal A project may require trees to be removed or trimmed which is part of the project budget. Moderate Reduction - $25K to $100K for reduced tree removals and trimming Village of Glenview Adopted 2015 Budget 253 Project Description Impact on Operating Budget Seal Coating Pilot Project As new technologies emerge that claim to extend pavement lives, the Village Public As new technologies emerge that claim to extend pavement lives, the Village Public Works and Engineering staff will test some new products to see if a cost-benefit for future maintenance exists. Small Reduction – Less than $10K for the purchase of Small Reduction – Less than $10K for the purchase of fewer materials. Water Main Lining The lining of water mains extends the life of the main and prevents future water main breaks. Significant Reduction – Greater than $100K in water main repairs Sanitary Sewer Lining The lining of the sewer mains extends the life of the main and prevents infiltration. Significant Reduction – Greater than $100K in sewer main repairs Sanitary Sewer Television Inspections Sewer televising identifies areas of concern and preventative maintenance is performed Small Reduction – Less than $10K in routine maintenance costs Navy Bypass Sewer Phase II This project will prevent flooding in various locations Small Reduction – Less than $10K in routine maintenance costs Public Works Repairs to the facility HVAC system. Moderate Reduction - $25K to $100K for reduced energy costs. Fire Station 8 Repair of roof that is experiencing rusting and weather corrosion Moderate Reduction - $25K to $100K for reduced emergency repairs Pump Stations Replacement of sump pumps to reduce basement flooding during heavy rain events. Moderate Reduction - $25K to $100K for reduced water damage Village of Glenview Adopted 2015 Budget 254 Capital Improvement Program CORE INFRASTRUCTURE Design $1,214,336 Annual activities include pavement testing and surveying, storm sewer inspections, IMS updates, bridge and retaining wall inspections as well as outsourced engineering services for the various phases of road improvement programs and natural resource projects. Outsourced engineering service increases reflect the supplemental help required beyond the in-house staff capacity. Road Resurfacing $2,465,933 Street resurfacing and minor water, sanitary sewer, and storm sewer rehabilitation. Typical work involves grinding of street surface, underground utility spot repairs, minor concrete work, roadway patching, street surface placement, and landscape restoration. Minor Area Repair Strategy – Asphalt (MARS-A) and Minor Area Repair Strategy - Concrete (MARS-C) used throughout the Village is included. There will be a total of 3.0 miles resurfaced in 2015. The roadways include:  Knight Street (Pfingsten Road to west end)  Crown Drive/Lane (Knight Street to south end)  Brookdale (Landwehr to west end)  Vantage Lane with CDS (Pfingsten to east end)  Janny Road (Vantage Lane to pavement change)  Greenbriar Drive (Lotus Lane to Warren Road)  Mohawk Lane - MARS (Indian Ridge Drive to Saranac Lane)  Country Lane - MARS (Central Parkway to Longvalley Road)  Osage Drive – MARS (West CDS to Indian Ridge Drive)  Harmony - MARS (West dead end to Waukegan Road)  MARS Asphalt (various locations Village-wide)  MARS Concrete (supplemental to Public Works budget) Road Reconstruction $7,169,567 Street reconstruction, sanitary sewer replacement/relining, water main replacement, and storm sewer replacement/relining. Typical work involves street removal, curb removal, underground utility installation/replacement/relining/repairs, public utility relocations, curb installation, sidewalk slab replacement, roadway base repair, street pavement installation, parkway grading, and landscape restoration. There will be a total 1.6 miles reconstructed in 2015. The roadways include:  Henley (Elm Street to Spruce Street)  Dewes Street (Harlem Avenue to Elm Street)  Sandy Lane (Mary Kay Lane to Debra Lane)  Debra Lane (Mary Kay Lane to Village limits)  Heatherfield (Ferndale to Sherwood Road)  Glenayre Drive (Westview to Central Road)  Glenridge Drive (Glenayre Drive to Central Road)  Glen Court (Glenridge Drive to Northeast CDS) Village of Glenview Adopted 2015 Budget 255 ANCILLARY PROJECTS Crack Sealing $87,610 This is the Village’s annual crack-sealing program managed by Public Works but funded out of the CIP. Crack-sealing is an important maintenance strategy to protect roadway’s base courses from premature failure. Inspectional Services for Construction $447,161 This funding provides the field observation and inspection support necessary to deliver the core CIP. This out-sourced contract work includes daily site records of activities and field notes, project quantities, change-order reviews, material testings, preparation of ongoing and final punch lists and all necessary related documentation. This budget solely covers the core CIP and inspection services for special projects are carried within those projects costs. Miscellaneous Restoration/Tree Trimming & Removal $75,000 To facilitate closure of projects from the previous construction season, isolated restoration measures in the parkway tend to re-occur the following spring which require separate budget funds. Construction division staff will re-inspect all previous year capital projects and utilize this project funding to address any follow-up restoration measures before transferring parkway maintenance responsibilities back to the adjacent residents and the Public Works Department. Safe Route to School Sidewalk $247,375 The proposed sidewalk project is adjacent to Glen Grove School and Flick Park. The proposed improvement will consist of installation of approximately 2,500 linear feet of 5-foot wide sidewalk on Springdale (between existing path and Flick Park) and Knollwood (between Glen Grove School and Flick Park). The sidewalk would be constructed on one side of the street. In addition, approximately 1,600 linear feet of storm sewer will be installed. Reach 1 Payback $24,557 During 2010, the Village received a 0% interest loan along with a grant (25%) to rebuild Reach 1 of the North Branch of the Chicago River, just south of Willow Road, as a high-priority natural resources project. The project re-meandered the river, stabilized the banks and provided various riffle pools. 2015 reflects year five of the twenty year payback schedule. Milwaukee/Greenwood/Golf Intersection (IDOT) $19,550 Traffic signal modernization, installation and modification of sidewalks, curb ramps and crosswalks. Project participants include Village of Glenview and Village of Niles. Milwaukee/ Resurfacing (IDOT) Sidewalk $28,750 Roadway resurfacing of Milwaukee Avenue from Glenview Road to Harts Road which is adjacent to Glenview, Niles and Morton Grove. East Lake Pedestrian Overpass $35,000 Maintenance repairs of concrete structure and stairs were identified in a recent inspection report. Village-Wide Bike Route Marking and Signage Ph III $97,920 The project will include roadway markings and signage to designated bike routes Village-wide. Village of Glenview Adopted 2015 Budget 256 Seal Coating $25,000 In coordination with the Village’s Public Works Department approximately one-half mile of Village roadway will be seal coated to extend the service life of the existing pavement. WATER SYSTEM PROJECTS High Priority Water Main Lining Ph I $245,000 The Village has identified public water mains that are critical due to their proximity to existing structures. This multi-phase project will either reline or replace these mains. Harlem Road Water Main $80,000 There are multiple water mains along Harlem Avenue that have reached the end of their service life and will be consolidated into one single water main. The design work will begin and 2015 and construction is planned for 2017. Linneman Street $409,659 The water main along Linneman Street has reached the end of its service life and a new 8” water main, water valves, and fire hydrants will be installed from Wedel Lane to Meadowlark Lane. The roadway will be resurfaced within the project limits using MFT funds. Wagner Road $1,021,318 The water main along Wagner Road between Glenview Road and Lake Avenue has had multiple breaks over the last few years. It is planned to be either relined or replaced. SANITARY SEWER PROJECTS Cost Sharing Program – Overhead Sanitary Conversion $50,000 One of the cost sharing programs approved by the Village Board includes converting gravity sanitary sewer services susceptible to backup to overhead services. This greatly reduces the risk of sanitary flooding in basements. The current program is 50/50 cost share up to $7,500. East of Harms Phase III $580,000 The first two phases of the East of Harms sanitary sewer system project have been completed and phase III will include post testing and potential sanitary sewer storage. Sanitary Sewer Lining $467,000 Sanitary sewer lining is a cost-effective rehabilitation program that lines sewers without requiring excavating and extends the life and performance of the sewer. This lining is non- project related work. Sanitary Sewer Television Inspections $108,160 This project will televise sections of sanitary sewer throughout the Village to assist in prioritizing future capital improvement projects primarily with road reconstruction programs. Some additional high-concern sanitary televising is also included as directed by Public Works. Village of Glenview Adopted 2015 Budget 257 STORM WATER PROJECTS Cost Sharing Program – Engineering Inspections $25,000 One of the cost-sharing programs approved by the Village Board includes completing an engineering inspection and report by a PE. The Village has negotiated rates and pays 50% of the cost (or $400). Rain Garden Program $15,000 This is a continuation of a program started in FY 2007 to partially subsidize the cost of installation of rain gardens on private residential properties in order to mitigate storm water runoff and provide water quality improvements. Residents with an existing drainage issue would submit an application along with a proposed landscaping plan. If the plan has a drainage benefit and a proper planting plan, they would qualify for the Village to reimburse them 50% of the project costs up to $1,000 upon final inspection. This program assists the Village in meeting portions of requirements under the National Pollution Discharge Elimination System (NPDES) program which is an unfunded federal mandate. Storm Sewer TV Inspections $86,528 This project will televise sections of sanitary sewer throughout the Village to assist in prioritizing future capital improvement projects primarily with road reconstruction programs. Some additional high-concern sanitary televising is also included as directed by Public Works. Storm Water Lining $105,000 Storm sewer relining is a cost-effective rehabilitation program that lines sewers without requiring excavating and extends the life of the sewer. These funds are for use in non-street specific areas throughout the Village. Golf Course Detention Project $850,000 As part of an Intergovernmental Agreement with the Park District, the Village will fund the construction of 17 acre-feet of new storm water detention on the Glenview Park Golf Club site. This project will benefit over 130 homes. This is the second year of a two year Village funding commitment. East of Harms Regional Stormwater Project Construction $8,167,000 This project will address regional flooding issues for the areas in corporate Glenview east of Harms Road. This area includes over 1,100 homes that will all receive various levels of benefit. The project will include three backflow prevention devices, a new 84-inch detention/conveyance pipe and two new lift stations. Construction began in Fall 2014 and will be complete in Fall 2015. The Village was successful in securing $6 million in funding from the Metropolitan Water Reclamation District (MWRD) for this project. Village of Glenview Adopted 2015 Budget 258 Northfield Woods $933,000 This project will include installing large-diameter storm sewer pipes underneath Magnolia Street and an underground concrete detention chamber in a Village owned lot just west of Magnolia Street. The improvements will add greatly needed storm water storage for the Northfield Woods area. Overland emergency flow routes are also being investigated that would allow flood waters to exit the area and drain to the southwest towards the Des Plaines River, which is the historical flow path. The improvements will reduce local flood levels for every rain event. NORTH MAINE UTILITIES Infrastructure Projects $735,887 Projects are based on the North Maine Master Plan and as prioritized and approved by the Village Board. THE GLEN Development Department Fees $133,080 Village staff has estimated the cost of engineering plan review and inspection fees related to the installation of public infrastructure at The Glen and have carried it as a cost to the project. Storm Water Control Devices Design $45,000 This project will include the design for sluice gate control devices within The Glen’s storm sewers to ease long-term maintenance. Glen Town Center Streetscape $800,000 This project includes remediation as some components of The Glen Town Center Streetscape will be required to be improved due to ongoing maintenance concerns. Components of the project will include irrigation, street lighting, landscaping and concrete sidewalk. The final scope of work will be as directed by the Village Board. FACILITIES MANAGEMENT Public Works – Phase I $248,000 This facility is the administration area at the Public Works campus. HVAC units have reached their life expectancies and are scheduled for replacement. The current generator for Phase I, which provides power for approximately 25% of the building, will be replaced with a generator that will power the entire building. Public Works – Phase II $9,500 This phase of the campus houses a restroom and fuel filling station, materials, equipment and the Village’s road salt supply. Exhaust fan and pedestrian door replacements will be scheduled for this year. Public Works – Phase III $14,000 This phase of the campus is the main garage that houses the department’s vehicles, equipment, materials, etc. 2015 projects include condensing/evaporator unit replacements. Village of Glenview Adopted 2015 Budget 259 Police Station $216,000 Facility camera replacements scheduled for 2015. Future projects include interior remodeling. Fire Station 8 $60,000 Repairs to the roof are scheduled for 2015. Fire Station 13 $50,000 Interior maintenance elements are scheduled for 2015. Fire Station 14 $87,000 Interior maintenance elements are scheduled in 2015. Downtown Train Station $178,000 This station, built in the mid-1990’s, requires needed exterior element repairs. Plaza/Kiss ‘n ride area repairs are planned for 2015 as well as HVAC improvements. Downtown Train Station – West Platform Warming Shelter $5,000 Exterior element repairs are scheduled in 2015. North Glenview Train Station $35,000 Interior finishes and phased sidewalk replacement is scheduled in 2015. West Lake Pump Station $8,500 Roof inspection/evaluation will be scheduled in 2015. Rugen Jr. Pump Station $178,000 Sump pump replacements scheduled for 2015 to help reduce basement flooding during heavy rain events. East Lake Lift Station $8,000 Asphalt driveway improvements will be completed in 2015. Village of Glenview Adopted 2015 Budget 260 CORE INFRASTRUCTURE 20152016201720182019TOTAL Design Roadway Design (Pavement Testing, IMS, Surveying)91,800 - - - - 91,800 CCDD Testing 50,000 - - - - 50,000 ADA Transition Plan 10,000 - - - - 10,000 Road Design (B&W)459,000 - - - - 459,000 Glenview Road(Downtown) Ph II Engineering (STP)286,618 - - - - 286,618 Shermer Rd Shared Path use Phase II 75,000 - - - - 75,000 Bridge and Retaining Wall Inspection and Assessment6,918 - - - - 6,918 Chestnut Bridge Phase II Engineering120,000 - - - - 120,000 IMS Village Wide Retesting 105,000 - - - - 105,000 Natural Resource Project Design 10,000 - - - - 10,000 Design Subtotal 1,214,336 652,381 601,600 425,000 425,000 3,318,317$ Road Resurfacing Knight Street 299,127 - - - - 299,127 Crown Drive/Lane 783,448 - - - - 783,448 Brookdale 39,658 - - - - 39,658 Vantage w/CDS 739,170 - - - - 739,170 Janny Road 18,313 - - - - 18,313 Greenbriar Drive 114,912 - - - - 114,912 Mohawk Lane (MARS)104,898 - - - - 104,898 Country Lane (MARS)27,761 - - - - 27,761 Osage Drive (MARS)22,804 - - - - 22,804 Harmony (MARS)60,282 - - - - 60,282 MARS Asphalt (INCL. Church St. South of Glenview Rd)169,242 - - - - 169,242 MARS Concrete Supplemental to PW 86,320 - - - - 86,320 Road Resurfacing Subtotal 2,465,934 4,536,455 2,526,265 3,791,694 2,698,097 16,018,445$ Road Reconstruction Henley 657,612 - - - - 657,612 Dewes Street 1,733,024 - - - - 1,733,024 Sandy Lane 871,032 - - - - 871,032 Debra Lane 377,444 - - - - 377,444 Heatherfield 1,477,272 - - - - 1,477,272 Glenayre Drive 1,124,304 - - - - 1,124,304 Glenridge 733,559 - - - - 733,559 Glen Court 195,321 - - - - 195,321 Road Reconstruction Subtotal 7,169,568 4,699,964 3,684,451 6,383,931 5,240,798 27,178,712$ Ancillary Projects Reach 1 Payback(year 5)24,557 24,557 24,557 24,557 24,557 122,785 Natural Resource Project Construction 44,000 44,000 44,000 44,000 44,000 220,000 Safe Route to School Sidewalk 247,375 - - - - 247,375 Village-Wide Bike Route Marking and Signage Ph III 97,920 - - - - 97,920 Miscellaneous Restoration / Tree Trimming & Removal 75,000 78,000 81,120 84,365 84,365 402,850 Crack Sealing (Managed by PW & Baxter) 87,610 91,114 94,759 94,759 94,759 463,001 Seal Coating 25,000 25,000 25,000 - 75,000 Milwaukee/Greenwood/Golf Intersection (Idot)19,550 - - - - 19,550 Milwaukee Resurfacing (Idot) Sidewalk 28,750 - - - - 28,750 East Lake pedestrian overpass 35,000 - - - - 35,000 Inspectional Services(B&W)446,761 456,074 325,984 425,861 348,446 2,003,126 Chestnut Bridge Ph III Construction - 158,400 - - - 158,400 Chestnut Bridge Ph III Inspections - 88,000 - - - 88,000 Branding and Gateway and Wayfinding Signage - 400,000 - - - 400,000 Harlem Ave (Glenview to Golf) Construction (STP)- - 1,975,584 - - 1,975,584 Ph III Inspectional Services (B&W) - Harlem (Glenview to Golf) (STP)- - 139,105 - - 139,105 Glenview Road (Downtown) Construction (STP)- - 961,754 - - 961,754 Ph III Inspectional Services (B&W) - Glenview Road Downtown (STP)- - 224,724 - - 224,724 Shermer Rd Path Construction - - 229,080 - - 229,080 Shermer Rd Path Construction Engineering - - 114,537 - - 114,537 Glenview Road Additional Streetscape - - 500,000 - - 500,000 Willow/Sanders (IDOT)- - - - 181,150 181,150 Willow/Pfingsten (IDOT)- - - - 57,500 57,500 Lake/Milwaukee (IDOT)- - - - 1,019,000 1,019,000 Baxter Trail/Fence-Connection from Chestnut to N' end of Loyola Academy fields split rail)- - - - 140,000 140,000 Ancillary Projects Subtotal 1,131,523 1,365,145 4,740,204 673,542 1,993,777 9,904,191$ Water System Projects Harlem Water Main Design 80,000 - - - - 80,000 High Priority Water Main Lining Design 13,500 - - - - 13,500 Wagner Road Lining 1,021,318 - - - - 1,021,318 Linneman Street (Henking/Wedel/Meadowlark)409,659 - - - - 409,659 High Priority Water Main Lining 231,500 - 434,000 325,000 250,000 1,240,500 Pine Street - 787,544 - - - 787,544 Happy Hollow (Willowbrook School)- 1,559,428 - - - 1,559,428 Linneman (Harlem to Lehigh)- - 242,500 - - 242,500 Lindenwood (Flick to Pam Anne)- - 262,500 - - 262,500 Linneman (Elmgate to Golf Parking Lot)- - 250,000 - - 250,000 Queens SSA - - 340,200 - - 340,200 Willow Road Relocation - - 140,000 - - 140,000 Lilac (Milwaukee to Maple)- - - 312,500 - 312,500 Linden (Maple to Magnolia)- - - 402,000 - 402,000 Locust (Maple to Magnolia)- - - 381,600 - 381,600 Greenwillow/Woodview (West of Tinker Way)- - - 237,500 - 237,500 Elmdale and Pickwick (North of W Lake) - - - - 1,200,000 1,200,000 Beech Drive Water Main (AVOCA)- - - - 200,000 200,000 Water Master Plan Priority - - - - 1,039,000 1,039,000 Water System Projects Subtotal 1,755,977 2,346,972 1,669,200 1,658,600 2,689,000 10,119,749 Village of Glenview Adopted 2015 Budget 261 CORE INFRASTRUCTURE 20152016201720182019TOTAL Sanitary Sewer Projects Sanitary Sewer TV Inspections (review & report)108,160 112,486 116,986 116,986 116,986 571,604 Sanitary Sewer Lining 347,000 - 36,500 175,000 350,000 908,500 Sanitary Sewer Lining - Tier 1 120,000 - - - - 120,000 East of Harm Sanitary Phase III 580,000 - - - - 580,000 Cost Sharing Program - Overhead Sanitary Conversion50,000 45,000 50,000 50,000 50,000 245,000 Wagner SSES SSA 162,560 - - - 162,560 Sanitary Sewer Projects Subtotal 1,205,160 320,046 203,486 341,986 516,986 2,587,664 Storm Water Projects Storm Sewer TV Inspections (review & report)86,528 89,989 93,589 93,589 93,589 457,284 Accelerated Stormwater Design - 50,000 240,000 - - 290,000 Glenview Park Golf Club (Final Payment)850,000 - - - - 850,000 Cost Sharing - Rain Garden Program 15,000 15,000 15,000 15,000 15,000 75,000 Storm Water Lining 65,000 50,000 130,000 50,000 50,000 345,000 Northfield Woods 933,000 - - - - 933,000 East of Harm Regional Storm 9,570,990 - - - - 9,570,990 East of Harms Inspections - - - - - - Swainwood Detention (phase II) - - - - - - Floodway Buyout Program 550,000 - - - - 550,000 Scott Foresman Detention - - - - - - Cost Sharing Program - Engineering Inspections 25,000 20,000 20,000 20,000 20,000 105,000 North Glenayre Drive - 250,000 - - - 250,000 Park Manor - 1,200,000 - - - 1,200,000 Wedel - 200,000 - - - 200,000 Inline Detention - 250,000 - - - 250,000 GOA - Near North (Includes Cole Park)- 600,000 - - - 600,000 Tall Trees Culverts Phase I - 300,000 - - - 300,000 Pine Park (Grant Proceeds and Park District Funding)- - - - - - Greenwood/Winnetka - - 1,000,000 - - 1,000,000 GOA - Northeast - - 600,000 - - 600,000 Bette/Gloria - - - - - - Glenwood/Central (MWRD Funding)- - - - - - Tall Trees River Separation Project - - - - - - Tall Trees Culvert Phase II - - 300,000 - - 300,000 Storm Water Projects Subtotal 12,095,518 3,024,989 2,398,589 178,589 178,589 17,876,274 TOTAL CORE INFRASTRUCTURE USES 27,038,016 16,945,952 15,823,795 13,453,342 13,742,247 87,003,352$ NORTH MAINE UTILITIES 2015 2016 2017 2018 2019 TOTAL Infrastructure Projects Based on the Master Plan 735,887 735,887 735,887 735,887 735,887 3,679,435 TOTAL NORTH MAINE USES 735,887 735,887 735,887 735,887 735,887 3,679,435 THE GLEN 2015 2016 2017 2018 2019 TOTAL Development Department Fees 133,080 128,949 - - - 262,029 Glen Town Center Streetscape 800,000 - - - - 800,000 Storm Water Control Devices Design 45,000 - - - - 45,000 Patriot Blvd (GLEN) south - 249,886 - - - 249,886 Patriot Blvd (GLEN) north - 1,403,462 - - - 1,403,462 Chestnut Ave (GLEN)- 108,963 - - - 108,963 West Lake Ave (GLEN)- 640,640 524,160 - - 1,164,800 Storm Water Control Devices - 900,000 - - - 900,000 Lehigh Avenue (GLEN)- - 1,594,164 - 1,594,164 TOTAL GLEN USES 978,080 3,431,900 2,118,324 - - 6,528,304 PUBLIC WORKS 2015 2016 2017 2018 2019 TOTAL Facilities Management Village Hall - - - - - - Inspection Annex - - - - - - Support Services - - - - - - Capital Projects - 6,000 5,000 - 85,000 96,000 Public Works Ph I 248,000 246,500 46,000 - - 540,500 Public Works Ph II 9,500 - 8,000 - 52,000 69,500 Public Works Ph III 14,000 - 95,000 15,000 - 124,000 Police Station 216,000 110,000 82,000 111,000 25,000 544,000 Fire Station 6 -1815 Glenview RD - - - - - - Fire Station 7 - 4,000 - - - 4,000 Fire Station 8 60,000 86,000 72,000 83,000 24,000 325,000 Fire Station 13 50,000 24,000 - 19,000 10,000 103,000 Fire Station 14 87,000 56,000 - 5,000 11,000 159,000 Gallery Park Well House - - - - - - North Parking Garage - - - - - - South Parking Garage - - - - - - Salt Storage Structure - - - - - - Facilities Management Subtotal 684,500 532,500 308,000 233,000 207,000 1,965,000 Water Facilities and Train Stations Downtown Train Station 178,000 46,000 10,000 65,000 20,000 319,000 Downtown Train Station West Platform Warming Shelter 5,000 - - - - 5,000 North Glen Train Station 35,000 110,000 10,000 10,000 - 165,000 North Glen Train Station Warming House - - - - - - West Lake Pump Station 8,500 - - - - 8,500 Rugen Sr. Pump Station - 15,000 - - - 15,000 Rugen Jr. Pump Station 178,000 - - - - 178,000 Laramie Pump Station - - - - - - East Lake Lift Station 8,000 - - - - 8,000 Heatherfield Lift Station - - - - - - Waukegan Road Elevated Tank - - - - - - Water Facilities and Train Stations Subtotal 412,500 171,000 20,000 75,000 20,000 698,500 Total Public Works 1,097,000 703,500 328,000 308,000 227,000 2,663,500 TOTAL 2015-2019 CAPITAL IMPROVEMENT PROGRAM 29,848,983$ 21,817,239$ 19,006,006$ 14,497,229$ 14,705,134$ 99,874,591$ Village of Glenview Adopted 2015 Budget 262 Debt Management The Capital Improvement Program (CIP) section describes how the Village provides for its infrastructure needs. It was noted in that section that operating revenues are the primary source for CIP projects. This ‘pay-as-you-go’ financing plan works well for smaller projects that can be paid out of current revenues. However, when large capital projects are planned, they are often greater than the capacity of annual revenue sources. When this happens the Village can use long- term bonds as a source to provide the necessary financing for capital projects. Long-Term Bonds Much like bank financing, the Village sells bonds on the open market to secure enough proceeds to pay for a project. With a ready source of cash, the Village can complete a large project without the cash-flow concerns of using ‘pay-as-you-go’. Again, like bank financing, the bonds must be repaid over time, at market driven interest rates. These payback terms are spread based on the flow of revenue and can range from five to twenty years or more. There are several reasons why bond financing is the most attractive source of capital. The first reason is that bond financing carries a lower risk; municipal governments can pledge revenue streams for bond repayment creating lower interest rates. The second reason is that municipal bonds are attractive to investors because of potential favorable income tax treatments of bond interest payments. Interest rates are fixed at the time of the bond sale, providing the Village with a known payment schedule. Servicing this debt becomes part of the operating budget along with operational capital needs. As noted in the Fund Information section, the Village maintains a Debt Service Fund, which is used to account for payment of the debt. Monies are transferred in from other operating funds that can now pay over time for a costly project rather than trying to set aside monies until sufficient resources are available. Most governments have been active in the bond market for years, especially with low long-term rates. The Village of Glenview is no exception. This bond financing practice to pay for capital projects is especially prevalent in fast-growing areas, such as the “Glen.” Bond Types There are different types of bonds used depending on the type of project and its anticipated repayment funding. A description of the bond types and their use by the Village follows. General Obligation Bonds This type of bond relies on property tax financing rather than current operating revenues. Because of Glenview’s status as a ‘home rule’ community, voter approval is not required before the issuance of these types of bonds. Village of Glenview Adopted 2015 Budget 263 Revenue Bonds These bonds are similar to general obligation bonds except that they do not have the support of local property tax base for repayment. Instead, a source of revenue related to the project is pledged for repayment of the bonds. A typical revenue bond is related to the Water Fund. The user charges of the Water Fund can be pledged for repayment of the bonds, as it is a reliable source of revenue. Debt service payments would then claim priority for spending from the fund until the bonds were repaid. The Village does not currently use this type of bond; however, it can be used if the need should arise. Special Service Area Bonds Special Service Area financing is a special bonding arrangement for capital improvements benefiting residents in specific areas of the Village. This debt is authorized by the property owners within those areas and these bonds are levied to those property owners. The Village does, and may continue to use, Special Service Area financing. Village of Glenview Debt The Village of Glenview’s dedication to providing quality service is the foundation for the Village taking on debt. Below is a history of the Village’s borrowing, broken down by the repayment source each year. * Source: Village of Glenview Finance Department Records As of December 31, 2013, the Village has borrowed $158,558,827 through eleven bonds, one note payable and two loans. Of that amount, the Village’s current outstanding debt at December 31, 2013 is: Principal $ 123,496,687 Interest $ 22,932,583 Total $ 146,429,270 Village of Glenview Adopted 2015 Budget 264 This outstanding debt repayment is through 2033 and is paid through multiple sources, including: Property Corporate and CIP Enterprise TIF Total Government Tax Funds Library Funds Funds Debt 15,800,000 6,491,488 22,705,000 3,335,199 75,165,000 123,496,687 The 2013 Tax Levy requirement to meet debt service payments on the outstanding bonds is $8,737,339; although $4,956,108 is abated leaving a net requirement of $3,781,231. The reasons for the abatements are that the funds required for repayment are either escrowed or are transferred from other Village of Glenview funds. A listing of the Village’s current debt and repayment plans are located in Table A and subsequent debt service payment schedules. Impact of Debt Service Much like the impact of capital projects, debt service payments are paid from the same general revenues that are used for operations. A balance must be achieved between operational needs, debt requirements and capital expenditures to stay within the limitations of annual revenues. Each year, the Board of Trustees and staff work carefully to assure this balance. To guide the Village in maintaining a healthy balance between operational needs, debt requirements and capital, the Village uses several indicators. These indicators include percentage of debt per Equalized Assessed Valuation (EAV), debt per capita, debt per personal income, and the Village’s bond rating. The first three key indicators measure the health of the local economy and provide a perspective of the Village’s ability to repay debt. Debt represents leverage against the local economy and these indicators show the health of the economy and its ability to bear responsibility for the retirement of the debt. The final indicator, the bond rating, utilizes each of the other indicators and provides an overall grade of the Village and its ability to assume debt. There are no set standards for the three guidelines because each community has a different set of circumstances. Communities that are growing must fund infrastructure projects before development can occur and will have higher debt burdens until businesses and people move-in, allowing the local economy to bear the cost of the improvements. Mature communities have aging infrastructure and redevelopment projects that can drive the costs of capital expenditures up for periods of time, but once completed allows the debt to be absorbed over time into the broader tax base. The best way to analyze the information is to take a global view and determine if the Village has a strong local economy, the ability to pay for debt over the local-term, and if there are mechanisms in place to pay for these improvements. For instance, one of the indicators below, debt as a percentage of Equalized Assessed Valuation (EAV) shows that the Village’s percentage is 4.024%. This falls outside of Moody’s average range of 3.00 - 4.00%; however, once you remove Tax Increment F related debt, the percentage falls to .863%. This indicates a healthy debt burden because once the Glen Redevelopment Project is completed; this property will become part of the broader Village tax base. Looking at the debt over a period of time allows the evaluation of any major fluctuations in debt burden for the Village and can provide a view of major projects undertaken by the Village. Village of Glenview Adopted 2015 Budget 265 Percentage of Debt per Equalized Assessed Valuation (EAV) The first major indicator is the percentage of debt per EAV. The chart below shows this ratio for Village debt with TIF related debt and without TIF related debt. The Village is a home-rule municipality and therefore has no legal debt limit whereas non-home rule communities have a debt limit of 8.625% of EAV (ILCS Chapter 24/8-5-1). The Village’s total current debt as a percent of EAV is 4.024%, which is below the limit for non-home rule communities. This indicator is important because once the TIFs are completed; property in the TIF becomes part of the total EAV and will drive down this percentage rate. * Source: Cook County Clerk’s Office and Village of Glenview Finance Department Records Debt per Capita The second major indicator is debt per capita. This indicator shows the ability of the Village to spread the cost of debt across the population. If the debt per person is too high, then it could be difficult for the Village to carry the debt without finding additional sources of revenue. Currently, the Village’s debt per capita is $2,255 with TIF related debt and $564 without TIF related debt. Village of Glenview Adopted 2015 Budget 266 * Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records Percentage of Debt per Personal Income The third major indicator is the percentage of debt per personal income. This indicator shows the strength and stability of the local tax base. If this percentage is too high the local residents may not be able to bear the burden of additional debt. Currently, with TIF related debt the ratio is 4.318% and without TIF related debt the ratio is 1.098%. * Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records Village of Glenview Adopted 2015 Budget 267 Bond Rating The final indicator of the Village’s overall financial health and ability to bear the burden of debt is the Village’s bond rating. A positive bond rating provides assurance to investors and will allow the Village to attain favorable interest rates when borrowing. The Village of Glenview continues to receive superior bond ratings. Moody’s Investors Service issued the Village a rating of Aaa during the last Village bond issuance. This rating is indicative of the Village’s debt capacity, ability to pay debts and the Village’s stable fiscal management. Table A – Outstanding Debt This table lists the Village’s outstanding debt at December 31, 2013 (the latest audited information available): Debt Title Purpose Source of Repayment Interest Rate(s) Date of Maturity Authorized Issue Principal Outstanding GO Bond Series 2006A Glen Development 3.750%2018 $ 10,000,000 $ 10,000,000 3.500% 3.750% 4.800% 5.000% 3.000% 4.125% 2.000% 4.000% 3.000% 4.000% 3.000% 4.000% 2.000% 3.000% 2.000% 4.000% 2.000% 3.500% CPN 1997 System Improvements North Maine Water and Sewerage Fund 4.942%2019 $ 2,850,000 $ 1,095,199 Taxable-Term Loan Refinancing 2009E Bonds (Glen Development Property Acquisition) Variable2014 $ 28,125,000 $ 28,125,000 IEPA Wastewater, American Recovery and Reinvestment Act of 2009 (ARA) Loan Waste Water Project 0.000%2031 $ 633,827 $ 426,488 Glen Development Project (Land Sale Revenue) Capital Projects Fund $ 6,065,000 GO Bond Series 2013B Waukegan/Golf Intersection Improvements Waukegan/Golf Project Revenues (TIF)2023 $ 4,385,000 $ 4,385,000 GO Bond Series 2013A Village Hall Relocation ProjectCorporate Fund 2033 $ 6,065,000 Infrastructure ImprovementsWaterworks and Sewerage Funds Infrastructure Improvements North Maine Water and Sewerage Fund Loans Payable General Obligation and Corporate Purpose Bonds Notes Payable Glen Development Project Revenues (TIF) $ 14,575,000 $ 1,200,000 GO Bond Series 2004BNew Police Headquarters Facility Property Tax Levy (Debt Service) $ 390,000 GO Bond Series 2007A $ 6,835,000 $ 18,090,000 $ 18,090,000 $ 11,290,000 $ 26,300,000 GO Bond Taxable Series 2007B $ 22,705,000 4.000% $ 1,850,000 $ 1,225,000 $ 22,315,000 2014 2016 $ 5,000,000 2016 GO Refunding Bond Series 2009DGlen Development Glen Development Project Revenues (TIF)2018 GO Bond Series 2009ANew Library BuildingProperty Tax Levy (Debt Service)2029 GO Refunding Bond Series 2012ARefunding of Series 2004A Glen Development Project Revenues (TIF)2021 GO Refunding Bond Series 2012BRefunding of Series 2004B Property Tax Levy (Debt Service)2024 $ 14,575,000 $ 7,730,000 GO Refunding Bond Series 2012CRefunding of Series 2005 Glen Development Project Revenues (TIF)2018 $ 7,730,000 Village of Glenview Adopted 2015 Budget 268 Village of Glenview, Illinois Corporate Purpose Notes Series 1997 Long-term Debt Requirements December 31, 2013 Date of issue:September 2, 1997 Date of maturity:September 1, 2019 Authorized issue:$2,850,000 Interest rate:4.942% Interest dates:September 1 Principal maturity date:September 1 Payable at:North Suburban Public Utility, Overland Park, Kansas FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Fiscal Year Ending December 31 PrincipalInterest Total 2014 161,249 $ 54,128 $ 215,377 $ 2015 169,219 46,158 215,377 2016 177,582 37,795 215,377 2017 186,359 29,018 215,377 2018 195,569 19,808 215,377 2019 205,221 10,143 215,364 1,095,199 $ 197,050 $ 1,292,249 $ Note: Debt service is payable from the North Maine Water and Sewer Fund. Requirements Village of Glenview Adopted 2015 Budget 269 Village of Glenview, Illinois General Obligation Bond Series 2004B Long-term Debt Requirements December 31, 2013 Date of issue:August 1, 2004 Date of maturity:December 1, 2024* Authorized issue:22,315,000$ Denomination of bonds:5,000$ Interest rate:4.000% Interest dates:June 1 and December 1 Principal maturity date:December 1 Payable at:Wells Fargo Bank, N.A., Chicago, IL Fiscal Year Ending December 31PrincipalInterest TotalJune 1AmountDecember 1Amount 2014 1,225,000 $ 49,000 $ 1,274,000 $ 201424,500 $ 2014 24,500 $ FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on *Note: In 2012, the Village refunded Series 2004B with the proceeds from the issuance of Series 2012B. The refunding included all principal and interest starting in 2015. The remaining Principal and interest is payable from a property tax levy. Village of Glenview Adopted 2015 Budget 270 Village of Glenview, Illinois General Obligation Bond Series 2006A Long-term Debt Requirements December 31, 2013 Date of issue:December 1, 2006 Date of maturity:December 1, 2018 Authorized issue:10,000,000$ Denomination of bonds:5,000$ Interest rate:3.750% Interest dates:June 1 and December 1 Principal maturity date:December 1 Payable at:Wells Fargo Bank, N.A., Chicago, IL Fiscal Year Ending December 31PrincipalInterestTotalJune 1AmountDecember 1Amount 2014-$ 375,000 $ 375,000 $ 2014187,500 $ 2014187,500 $ 20152,350,000 375,000 2,725,000 2015187,500 2015187,500 20162,450,000 286,876 2,736,876 2016143,438 2016143,438 20172,550,000 195,000 2,745,000 201797,500 201797,500 20182,650,000 99,376 2,749,376 201849,688 201849,688 10,000,000 $ 1,331,252 $ 11,331,252 $ 665,626 $ 665,626 $ Note: Principal and interest is payable from the Special Tax Allocation Fund. FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Village of Glenview Adopted 2015 Budget 271 Village of Glenview, Illinois General Obligation Bond Series 2007A Long-term Debt Requirements December 31, 2013 Date of issue:December 15, 2007 Date of maturity:December 1, 2016 Authorized issue:5,000,000$ Denomination of bonds:5,000$ Interest rate:3.50% - 3.75% Interest dates:June 1 and December 1 Principal maturity date:December 1 Payable at:Wells Fargo Bank, N.A., Chicago, IL Fiscal Year Ending December 31PrincipalInterestTotalJune 1AmountDecember 1Amount 2014600,000 $ 66,338 $ 666,338 $ 201433,169 $ 201433,169 $ 2015615,000 45,338 660,338 201522,669 201522,669 2016635,000 23,812 658,812 201611,906 201611,906 1,850,000 $ 135,488 $ 1,985,488 $ 67,744 $ 67,744 $ Note: Principal and interest is payable from the Glenview Water Fund and the Glenview Sanitary Sewer Fund. FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Village of Glenview Adopted 2015 Budget 272 Village of Glenview, Illinois General Obligation Bond Series 2007B Long-term Debt Requirements December 31, 2013 Date of issue:December 15, 2007 Date of maturity:December 1, 2016 Authorized issue:1,200,000$ Denomination of bonds:5,000$ Interest rate:4.80% - 5.00% Interest dates:June 1 and December 1 Principal maturity date:December 1 Payable at:Wells Fargo Bank, N.A., Chicago, IL Fiscal Year Ending December 31PrincipalInterestTotalJune 1AmountDecember 1Amount 2014130,000 $ 19,370 $ 149,370 $ 20149,685 $ 20149,685 $ 2015130,000 12,934 142,934 20156,467 20156,467 2016130,000 6,500 136,500 20163,250 20163,250 390,000 $ 38,804 $ 428,804 $ 19,402 $ 19,402 $ Note: Principal and interest is payable from the North Maine Water and Sewer Fund. FUTURE PRINCIPAL AND INTEREST REQUIREMENTS RequirementsInterest Due on Village of Glenview Adopted 2015 Budget 273 Village of Glenview, Illinois General Obligation Bond Series 2009A Long-term Debt Requirements December 31, 2013 Date of issue:May 5, 2009 Date of maturity:December 1, 2029 Authorized issue:26,300,000$ Denomination of bonds:5,000$ Interest rates:3.000 - 4.125% Interest dates:June 1 and December 1 Principal maturity date:December 1 Payable at:Wells Fargo Bank, N.A., Chicago, IL Fiscal Year Ending December 31PrincipalInterest TotalJune 1AmountDecember 1Amount 2014 1,095,000 $ 846,731 $ 1,941,731 $ 2014423,366 $ 2014423,366 $ 2015 1,125,000 813,881 1,938,881 2015406,941 2015406,941 2016 1,155,000 780,131 1,935,131 2016390,066 2016390,066 2017 1,190,000 745,481 1,935,481 2017372,741 2017372,741 2018 1,225,000 703,831 1,928,831 2018351,916 2018351,916 2019 1,270,000 660,956 1,930,956 2019330,478 2019330,478 2020 1,310,000 616,506 1,926,506 2020308,253 2020308,253 2021 1,360,000 567,381 1,927,381 2021283,691 2021283,691 2022 1,410,000 516,381 1,926,381 2022258,191 2022258,191 2023 1,460,000 463,506 1,923,506 2023231,753 2023231,753 2024 1,520,000 408,756 1,928,756 2024204,378 2024204,378 2025 1,580,000 347,956 1,927,956 2025173,978 2025173,978 2026 1,645,000 284,756 1,929,756 2026142,378 2026142,378 2027 1,715,000 218,956 1,933,956 2027109,478 2027109,478 2028 1,785,000 150,356 1,935,356 202875,178 2028 75,178 2029 1,860,000 76,725 1,936,725 202938,363 2029 38,363 22,705,000 $ 8,202,290 $ 30,907,290 $ 4,101,149 $ 4,101,149 $ Note: Principal and interest is payable from proceeds of the library property tax levy. FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Village of Glenview Adopted 2015 Budget 274 Village of Glenview, Illinois General Obligation Bond Series 2009D Long-term Debt Requirements December 31, 2013 Date of issue:October 21, 2009 Date of maturity:December 1, 2018 Authorized issue:11,290,000$ Denomination of bonds:5,000$ Interest rates:2.00 - 4.00% Interest dates:June 1 and December 1 Principal maturity date:December 1 Payable at:Wells Fargo Bank, N.A., Chicago, IL Fiscal Year Ending December 31PrincipalInterestTotalJune 1AmountDecember 1Amount 20141,380,000 $ 211,750 $ 1,591,750 $ 2014105,875 $ 2014105,875 $ 20151,370,000 177,250 1,547,250 201588,625 201588,625 20161,365,000 136,150 1,501,150 201668,075 201668,075 20171,360,000 95,200 1,455,200 201747,600 201747,600 20181,360,000 54,400 1,414,400 201827,200 201827,200 6,835,000 $ 674,750 $ 7,509,750 $ 337,375 $ 337,375 $ Note: Principal and interest is payable from the Special Tax Allocation Fund. FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Village of Glenview Adopted 2015 Budget 275 Village of Glenview, Illinois Illinois Environmental Protection Agency Loan Long-term Debt Requirements December 31, 2013 Date of issue:October 1, 2010 Date of maturity:April 14, 2031 Authorized issue:633,827$ Interest rates:0.00% Principal maturity date:April 14 and October 14 Payable at:Illinois Environmental Protection Agency Loan Number: L17-4483 Fiscal Year Ending December 31April 14October 14Total 201412,185 $ 12,185 $ 24,371 $ 201512,185 12,185 24,371 201612,185 12,185 24,371 201712,185 12,185 24,371 201812,185 12,185 24,371 201912,185 12,185 24,371 202012,185 12,185 24,371 202112,185 12,185 24,371 202212,185 12,185 24,371 202312,185 12,185 24,371 202412,185 12,185 24,371 202512,185 12,185 24,371 202612,185 12,185 24,371 202712,185 12,185 24,371 202812,185 12,185 24,371 202912,185 12,185 24,371 203012,185 12,185 24,371 203112,185 - 12,185 219,336 $ 207,151 $ 426,488 $ Note: Principal will be paid by the Capital Projects Fund FUTURE PRINCIPAL REQUIREMENTS Requirements Village of Glenview Adopted 2015 Budget 276 Village of Glenview, Illinois General Obligation Refunding Bond, Series 2012A Long-term Debt Requirements December 31, 2013 Date of issue:June 14, 2012 Date of maturity:December 1, 2021 Authorized issue:18,090,000$ Denomination of bonds:5,000$ Interest rates:3.00% - 4.00% Interest dates:June 1 and December 1 Principal maturity date:December 1 Payable at:Wells Fargo Bank, N.A., Chicago, IL Fiscal Year Ending December 31PrincipalInterest TotalJune 1AmountDecember 1Amount 2014 -$ 604,800 $ 604,800 $ 2014302,400 $ 2014302,400 $ 2015 - 604,800 604,800 2015302,400 2015302,400 2016 - 604,800 604,800 2016302,400 2016302,400 2017 - 604,800 604,800 2017302,400 2017302,400 2018 - 604,800 604,800 2018302,400 2018302,400 2019 5,850,000 604,800 6,454,800 2019302,400 2019302,400 2020 6,030,000 429,300 6,459,300 2020214,650 2020214,650 2021 6,210,000 248,400 6,458,400 2021124,200 2021124,200 18,090,000 $ 4,306,500 $ 22,396,500 $ 2,153,250 $ 2,153,250 $ Note: Principal and interest is payable from the Special Tax Allocation Fund. FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Village of Glenview Adopted 2015 Budget 277 Village of Glenview, Illinois General Obligation Refunding Bond, Series 2012B Long-term Debt Requirements December 31, 2013 Date of issue:December 18, 2012 Date of maturity:December 1, 2024 Authorized issue:14,575,000$ Denomination of bonds:5,000$ Interest rates:3.00% - 4.00% Interest dates:June 1 and December 1 Principal maturity date:December 1 Payable at:Wells Fargo Bank, N.A., Chicago, IL Fiscal Year Ending December 31PrincipalInterest TotalJune 1AmountDecember 1Amount 2014 -$ 565,500 $ 565,500 $ 2014282,750 $ 2014282,750 $ 2015 1,200,000 565,500 1,765,500 2015282,750 2015282,750 2016 1,245,000 517,500 1,762,500 2016258,750 2016258,750 2017 1,295,000 467,700 1,762,700 2017233,850 2017233,850 2018 1,365,000 415,900 1,780,900 2018207,950 2018207,950 2019 1,410,000 361,300 1,771,300 2019180,650 2019180,650 2020 1,475,000 304,900 1,779,900 2020152,450 2020152,450 2021 1,540,000 245,900 1,785,900 2021122,950 2021122,950 2022 1,605,000 184,300 1,789,300 202292,150 2022 92,150 2023 1,690,000 120,100 1,810,100 202360,050 2023 60,050 2024 1,750,000 52,500 1,802,500 202426,250 2024 26,250 14,575,000 $ 3,801,100 $ 18,376,100 $ 1,900,550 $ 1,900,550 $ Note: Principal and interest is payable from a property tax levy. FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Village of Glenview Adopted 2015 Budget 278 Village of Glenview, Illinois General Obligation Refunding Bond, Series 2012C Long-term Debt Requirements December 31, 2013 Date of issue:December 18, 2012 Date of maturity:December 1, 2018 Authorized issue:7,730,000$ Denomination of bonds:5,000$ Interest rates:2.00% - 3.00% Interest dates:June 1 and December 1 Principal maturity date:December 1 Payable at:Wells Fargo Bank, N.A., Chicago, IL Fiscal Year Ending December 31PrincipalInterest TotalJune 1AmountDecember 1Amount 2014 1,365,000 $ 203,850 $ 1,568,850 $ 2014101,925 $ 2014101,925 $ 2015 1,440,000 176,550 1,616,550 201588,275 2015 88,275 2016 1,540,000 147,750 1,687,750 201673,875 2016 73,875 2017 1,650,000 101,550 1,751,550 201750,775 2017 50,775 2018 1,735,000 52,050 1,787,050 201826,025 2018 26,025 7,730,000 $ 681,750 $ 8,411,750 $ 340,875 $ 340,875 $ Note: Principal and interest is payable from the Special Tax Allocation Fund. FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Village of Glenview Adopted 2015 Budget 279 Village of Glenview, Illinois General Obligation Bonds, Series 2013A Long-term Debt Requirements December 31, 2013 Date of issue:December 19, 2013 Date of maturity:December 1, 2033 Authorized issue:6,065,000$ Denomination of bonds:5,000$ Interest rates:2.00% - 4.00% Interest dates:June 1 and December 1 Principal maturity date:December 1 Payable at:Wells Fargo Bank, N.A., Chicago, IL Fiscal Year Ending December 31PrincipalInterest TotalJune 1AmountDecember 1Amount 2014 245,000 $ 185,043 $ 430,043 $ 201487,652 $ 2014 97,391 $ 2015 240,000 189,882 429,882 201594,941 2015 94,941 2016 245,000 185,082 430,082 201692,541 2016 92,541 2017 245,000 180,182 425,182 201790,091 2017 90,091 2018 250,000 175,282 425,282 201887,641 2018 87,641 2019 260,000 170,282 430,282 201985,141 2019 85,141 2020 265,000 165,082 430,082 202082,541 2020 82,541 2021 270,000 157,132 427,132 202178,566 2021 78,566 2022 280,000 149,032 429,032 202274,516 2022 74,516 2023 285,000 140,632 425,632 202370,316 2023 70,316 2024 295,000 132,082 427,082 202466,041 2024 66,041 2025 305,000 123,232 428,232 202561,616 2025 61,616 2026 315,000 113,626 428,626 202656,813 2026 56,813 2027 325,000 102,600 427,600 202751,300 2027 51,300 2028 340,000 89,600 429,600 202844,800 2028 44,800 2029 350,000 76,000 426,000 202938,000 2029 38,000 2030 365,000 62,000 427,000 203031,000 2030 31,000 2031 380,000 47,400 427,400 203123,700 2031 23,700 2032 395,000 32,200 427,200 203216,100 2032 16,100 2033 410,000 16,400 426,400 20338,200 2033 8,200 6,065,000 $ 2,492,771 $ 8,557,771 $ 1,241,516 $ 1,251,255 $ Note: Principal and interest will be paid by the Debt Service Fund via a transfer from the Corporate Fund. FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Village of Glenview Adopted 2015 Budget 280 Village of Glenview, Illinois General Obligation Bonds, Series 2013B Long-term Debt Requirements December 31, 2013 Date of issue:December 19, 2013 Date of maturity:December 1, 2023 Authorized issue:4,385,000$ Denomination of bonds:5,000$ Interest rates:1.50% - 3.50% Interest dates:June 1 and December 1 Principal maturity date:December 1 Payable at:Wells Fargo Bank, N.A., Chicago, IL Fiscal Year Ending December 31PrincipalInterest TotalJune 1AmountDecember 1Amount 2014 -$ 110,278 $ 110,278 $ 201452,237 $ 2014 58,041 $ 2015 - 116,082 116,082 201558,041 2015 58,041 2016 - 116,082 116,082 201658,041 2016 58,041 2017 585,000 116,082 701,082 201758,041 2017 58,041 2018 595,000 107,308 702,308 201853,654 2018 53,654 2019 605,000 95,408 700,408 201947,704 2019 47,704 2020 620,000 81,190 701,190 202040,595 2020 40,595 2021 640,000 64,450 704,450 202132,225 2021 32,225 2022 660,000 45,250 705,250 202222,625 2022 22,625 2023 680,000 23,800 703,800 202311,900 2023 11,900 4,385,000 $ 875,930 $ 5,260,930 $ 435,063 $ 440,867 $ Note: Principal and interest will be paid by the Waukegan/Golf TIF Fund FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Village of Glenview Adopted 2015 Budget 281 Village of Glenview, Illinois Taxable-Term Loan Long-term Debt Requirements December 31, 2013 Date of issue:November 25, 2013 Date of maturity:December 1, 2014 Authorized issue:28,125,000$ Interest rates:Variable, adjusts on first of each month to LIBOR plus 35 Basis Points (BPS) Interest dates:June 1 and December 1 Principal maturity date:December 1 Payable at:Glenview State Bank Fiscal Year Ending December 31PrincipalInterest TotalJune 1AmountDecember 1Amount 201428,125,000 $ 145,898 $ 28,270,898 $ 201472,949 $ 2014 72,949 $ Note: Principal and interest will be paid by the Special Tax Allocation Fund FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Estimated Interest Due on Village of Glenview Adopted 2015 Budget 282 This page intentionally left blank. Village of Glenview Adopted 2015 Budget 283 VILLAGE OF GLENVIEW COMPONENT UNIT Village of Glenview Adopted 2015 Budget 284 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget $2,944,537$2,892,956$2,892,956$2,892,956$2,780,446 Budgeted Revenues Local Taxes5,760,621 5,838,589 5,838,589 5,838,589 5,936,578 Fees and Fines75,555 64,000 64,000 75,000 75,000 Charges for Services58,034 69,750 69,750 58,750 58,750 Intergovernmental961,051 1,037,762 1,037,762 1,044,490 1,038,538 Investment Income13,400 11,500 11,500 11,500 11,500 Other/Miscellaneous37,523 39,500 39,500 39,500 39,500 Total Revenues 6,906,184 7,061,101 7,061,101 7,067,828 7,159,866 Budgeted Expenditures Operating Expenditures Personnel 5,119,989 5,270,902 5,270,902 5,304,192 5,341,748 Contractual Services 1,128,161 1,166,708 1,166,708 1,151,593 1,176,790 Commodities 608,524 667,775 667,775 631,853 654,545 Other Operating Costs 93,455 103,870 103,870 88,550 105,565 Capital Outlay 7,636 7,750 7,750 4,150 7,850 Total Operating Expenditures 6,957,764 7,217,005 7,217,005 7,180,339 7,286,498 Other Expenditures Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 6,957,764 7,217,005 7,217,005 7,180,339 7,286,498 Ending Fund Balance/ Net Posistion 2,892,956$ 2,737,051$ 2,737,051$ 2,780,446$ 2,653,814$ 40.09%37.56%37.56%38.16%35.85% Glenview Public Library Fund Fiscal Year 2014 Beginning Fund Balance/ Net Position Ending Fund Balance as a Percent of Total Subsequent Yr Total Expenditures Village of Glenview Adopted 2015 Budget 285 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget ($5,000)$0 $0 $0 $0 Budgeted Revenues Transfer in from Gift Funds 32,738 - - - - Total Revenues 32,738000 - Budgeted Expenditures Operating Expenditures Capital Outlay-Building 27,738 - - - - Total Operating Expenditures 27,738000- Total Expenditures 27,738000- Surplus/(Deficit)5,000 - - 0 - $0 $0 $0 $0 $0Net Position Library New Building Fund Fiscal Year 2014 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2015 Budget 286 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget 115,157$ 189,605$ 189,605$ 189,605$ 270,297$ Budgeted Revenues Property Tax 2,020,861 1,961,148 1,961,148 2,018,417 1,958,270 Investment Income 2,919 2,820 2,820 4,256 4,000 Total Revenues 2,023,7791,963,9681,963,9682,022,6731,962,270 Budgeted Expenditures Operating Expenditures Bond Principal 1,070,000 1,095,000 1,095,000 1,095,000 1,125,000 Bond Interest 878,831 846,731 846,731 846,731 813,881 Escrow Agent Fee 500 250 250 250 250 Total Operating Expenditures 1,949,3311,941,9811,941,9811,941,9811,939,131 Total Expenditures 1,949,3311,941,9811,941,9811,941,9811,939,131 Surplus/(Deficit)74,44821,987 21,987 80,69223,139 189,605$ 211,592$ 211,592$ 270,297$ 293,436$ Net Position Library Debt Service 2009A Bond Fund Fiscal Year 2014 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2015 Budget 287 Fiscal Year Fiscal Year 2013Original Revised Projected 2015 Actual BudgetBudgetActualBudget 650,217$ 651,819$ 651,819$ 651,819$ 551,319$ Budgeted Revenues Investment Income 1,602 1,500 1,500 2,800 2,500 Total Revenues 1,6021,5001,5002,8002,500 Budgeted Expenditures Operating Expenditures Capital Outlay - 200,000 200,000 103,300 31,500 Total Operating Expenditures - 200,000 200,000 103,300 31,500 Total Expenditures - 200,000 200,000 103,300 31,500 Surplus/(Deficit)1,602(198,500) (198,500) (100,500)(29,000) 651,819$ 453,319$ 453,319$ 551,319$ 522,319$ Net Position Library Special Reserve Fund Fiscal Year 2014 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2015 Budget 288 Fiscal Year Fiscal Year 2013OriginalProjected2015 Actual BudgetActualBudget Fund 810 Friends of the Library Beginning Fund Balance 63,117$ 74,023$ 74,023$ 54,273$ Budgeted Revenues Investment Income200 185 250 250 Donations40,000 20,000 20,000 30,000 Total Revenues 40,200 20,185 20,250 30,250 Budgeted Expenditures Miscellaneous29,294 40,000 40,000 20,000 Total Expenditures 29,294 40,000 40,000 20,000 Ending Fund Balance 74,023$ 54,208$ 54,273$ 64,523$ Fund 820 Gift Beginning Fund Balance 115,335$ 116,466$ 116,466$ 117,916$ Budgeted Revenues Investment Income431 350 500 500 Donations700 1,000 1,300 1,000 Total Revenues 1,131 1,350 1,800 1,500 Budgeted Expenditures Contractual Services- 15,000 350 1,000 Total Expenditures - 15,000 350 1,000 Ending Fund Balance 116,466$ 102,816$ 117,916$ 118,416$ 2015 Gift Funds Fiscal Year 2014 Village of Glenview Adopted 2015 Budget 289 Fiscal Year Fiscal Year 2013OriginalProjected2015 Actual BudgetActualBudget Fund 825 GPL Foundation Fund Beginning Fund Balance 58,781$ 46,274$ 46,274$ 48,444$ Budgeted Revenues Donations3,783 5,000 2,000 2,000 Investment Income187 100 170 175 Total Revenues 3,970 5,100 2,170 2,175 Budgeted Expenditures Other Professional- 5,000 - - Building Expense16,477 - - 5,000 Transfer to Building Fund- - - - Total Expenditures 16,477 5,000 - 5,000 Ending Fund Balance 46,274$ 46,374$ 48,444$ 45,619$ Fund 835 Watson Gift Beginning Fund Balance 16,223$ $0$0$0 Budgeted Revenues Investment Income38 - - - Total Revenues 38 - - - Budgeted Expenditures Building Expense- - - - Transfer to Building Fund16,262 - - - Total Expenditures 16,262 - - - Ending Fund Balance $0$0$0$0 Fiscal Year 2014 2015 Gift Funds Continued Village of Glenview Adopted 2015 Budget 290 This page intentionally left blank. Village of Glenview Adopted 2015 Budget 291 VILLAGE OF GLENVIEW BUDGET RESOLUTION Village of Glenview Adopted 2015 Budget 292 Village of Glenview Adopted 2015 Budget 293 Village of Glenview Adopted 2015 Budget 294 This page intentionally left blank. Village of Glenview Adopted 2015 Budget 295 VILLAGE OF GLENVIEW 2014 TAX LEVY CALCULATION Village of Glenview Adopted 2015 Budget 296 2013 Levy Component Proposed Levy Requirements Less Abatement Ordinance Net Levy Requirements Plus Loss Provision Proposed Extended Levy Final Extended Levy% Change Corporate Operations$1,802,441$0$1,802,441$54,073$1,856,514$2,271,440-18.27% IMRF 1,701,140 01,701,14051,0341,752,1741,849,641-5.27% Police Pension 1,957,880 01,957,88058,7362,016,6161,979,2861.89% Fire Pension 3,739,506 03,739,506112,1853,851,6913,174,29521.34% Subtotal $9,200,967 $0$9,200,967$276,029$9,476,996$9,274,6622.18% Debt Service 2004B Corporate Purpose Bonds 0 0 0 0 01,337,700-100.00% 2006A Corporate Purpose Bonds2,725,000(2,725,000)0 0 0 00.00% 2007A Corporate Purpose Bonds660,338(660,338)0 0 0 00.00% 2007B Corporate Purpose Bonds142,934(142,934)0 0 0 00.00% 2009D Refunding Bonds 1,547,250(1,547,250)0 0 0 00.00% 2012A Refunding Bonds 604,800(604,800)0 0 0 00.00% 2012B Refunding Bonds 1,765,500 01,765,50088,2751,853,775 593,775212.20% 2012C Refunding Bonds 1,616,550(1,616,550)0 0 0 00.00% 2013A Corporate Purpose Bonds429,883(429,883)0 0 0 00.00% 2013B Corporate Purpose Bonds 0 0 0 0 0 00.00% Total Village Debt Service$9,492,255($7,726,755)$1,765,500$88,275$1,853,775$1,931,475-4.02% Total Village Tax Levy $18,693,222($7,726,755)$10,966,467$364,304$11,330,771$11,206,1371.11% Library Operations $5,859,450- $5,859,450$175,784$6,035,234$5,968,9791.11% 2009A Corporate Purpose Bonds$1,938,881- $1,938,881$96,944$2,035,825$2,038,818-0.15% Total Library Tax Levy $7,798,331 $0$7,798,331$272,728$8,071,059$8,007,7970.79% COMBINED TOTAL LEVY$26,491,553($7,726,755)$18,764,798$637,032$19,401,830$19,213,9340.98% Village of Glenview 2014 Property Tax Levy Calculation As Presented December 9, 2014 2014 Village of Glenview Adopted 2015 Budget 297 TAX LEVY ORDINANCE 2014 ORDINANCE NO. 5869 AN ORDINANCE LEVYING TAXES FOR THE 2014 TAX YEAR FOR THE VILLAGE OF GLENVIEW, COOK COUNTY, ILLINOIS WHEREAS, the Village of Glenview (the “Village”) is a home rule municipality in accordance with the Constitution of the State of Illinois of 1970; WHEREAS, the Village has authority to adopt ordinances and to promulgate rules and regulations that pertain to its government and affairs that protect the public health, safety and welfare of its citizens; and WHEREAS, the corporate authorities have determined that, in the interest of the health, safety and welfare of the Village and to provide services to its residents, it is appropriate to adopt an ordinance levying taxes for the 2014 tax year to be collected in fiscal year 2015. NOW, THEREFORE BE IT ORDAINED by the President and Board of Trustees of the Village of Glenview, Cook County, Illinois: Section 1: That the total budgeted amount for all corporate purposes legally made and to be collected from the tax levy of the 2014 tax year is hereby ascertained to be the sum of $26,491,553.00 (Twenty-Six Million Four Hundred Ninety-One Thousand Five Hundred Fifty-Three and No/100 Dollars). Section 2: That the sum of $26,491,553.00 (Twenty-Six Million Four Hundred Ninety-One Thousand Five Hundred Fifty-Three and No/100 Dollars) is the total 2014 Tax Levy for the Operations, Pensions and Debt Service of The Village of Glenview and the Glenview Public Library as follows: Corporate Fund $1,802,441 IMRF Pension, Included in Corporate Fund 1,701,140 Police Pension Fund 1,957,880 Firefighters’ Pension Fund 3,739,506 2006-A G.O. Debt Service Fund 2,725,000 2007-A G.O. Debt Service Fund 660,338 2007-B G.O. Debt Service Fund 142,934 2009-D G.O. Debt Service Fund 1,547,250 2012-A Refunding Bonds 604,800 2012-B Refunding Bonds 1,765,500 2012-C Refunding Bonds 1,616,550 2013-A G.O. Debt Service Fund 429,883 Library Debt Service 2009-A Fund 1,938,881 Glenview Public Library Fund 5,859,450 Total 2014 Tax Levy $26,491,553 Section 3: That the purposes and the corresponding amounts budgeted to be collected from the tax levy, are detailed in Appendix A. , Section 4: That the total sum of $26,491,553.00 (Twenty-Six Million Four Hundred Ninety-One Thousand Five Hundred Fifty-Three and No/100 Dollars) be ascertained, budgeted and detailed as aforesaid, and the same is hereby levied and assessed on all property subject to taxation within the Village according to Village of Glenview Adopted 2015 Budget 298 Village of Glenview Adopted 2015 Budget 299 Appendix A GENERAL CORPORATE FUND 2015 Budget 2014 Levy Amount Personnel $32,854,662$3,503,581 Contractual 11,288,032 Commodities 1,856,743 Other Charges 6,656,208 Capital Outlay 1,244,338 Internal Service Charges 3,948,128 Transfers Out 13,595,382 TOTAL GENERAL CORPORATE FUND $71,443,493$3,503,581 POLICE PENSION FUND Personnel $3,388,780$1,957,880 Contractual 143,862 TOTAL POLICE PENSION FUND $3,532,642$1,957,880 FIREFIGHTER'S PENSION FUND Personnel $5,028,872$3,739,506 Contractual 224,076 TOTAL FIREFIGHTER'S PENSION FUND $5,252,948$3,739,506 2006 A G.O. DEBT SERVICE FUND Principal and Interest $2,725,000$2,725,000 TOTAL 2006 A G.O. DEBT SERVICE FUND $2,725,000$2,725,000 2007-A G.O. DEBT SERVICE FUND Principal and Interest $660,338$660,338 TOTAL 2007-A G.O. DEBT SERVICE FUND $660,338$660,338 2007-B G.O. DEBT SERVICE FUND Principal and Interest $142,934$142,934 TOTAL 2007-B G.O. DEBT SERVICE FUND $142,934$142,934 2009-D G.O. DEBT SERVICE FUND Principal and Interest $1,547,250$1,547,250 TOTAL 2009-D G.O. DEBT SERVICE FUND $1,547,250$1,547,250 2012-A G.O. DEBT SERVICE FUND Principal and Interest $604,800$604,800 TOTAL 2012-A G.O. DEBT SERVICE FUND $604,800$604,800 2012-B G.O. DEBT SERVICE FUND Principal and Interest $1,765,500$1,765,500 TOTAL 2012-B G.O. DEBT SERVICE FUND $1,765,500$1,765,500 2012-C G.O. DEBT SERVICE FUND Principal and Interest $1,616,550$1,616,550 TOTAL 2012-C G.O. DEBT SERVICE FUND $1,616,550$1,616,550 2013-A G.O. DEBT SERVICE FUND Principal and Interest $429,883$429,883 TOTAL 2013-A G.O. DEBT SERVICE FUND $429,883$429,883 LIBRARY FUND Personnel $5,341,748$5,341,748 Contractual 1,176,790 517,702 Commodities 654,545 Other Charges 105,565 Capital Outlay 7,850 TOTAL LIBRARY FUND $7,286,498$5,859,450 2009-A G.O. DEBT SERVICE FUND Principal and Interest $1,938,881$1,938,881 TOTAL 2009-A G.O. DEBT SERVICE FUND $1,938,881$1,938,881 Village of Glenview Adopted 2015 Budget 300 This page intentionally left blank. Village of Glenview Adopted 2015 Budget 301 VILLAGE OF GLENVIEW BUDGET BY DEPARTMENT, FUND AND COST CATEGORY Village of Glenview Adopted 2015 Budget 302 FY 2015 Budget By Fund, Department and Cost Category General Fund Corporate Fund Police Special Fund Foreign Fire Fund Special Tax Allocation Fund Waukegan/Golf TIF Fund Board of Trustees Board of Trustees Personnel 8,720 - - - - Contractual 47,900 - - - - Commodities 400 - - - - Other Charges 900 - - - - Subtotal 57,920 - - - - Special Appropriations Personnel 39,692 - - - - Contractual 290,446 - - - - Subtotal 330,138 - - - - Board of Trustees Total 388,058 - - - - General Government General Government Personnel 396,815 - - - - Contractual 2,053,481 - - - - Commodities 36,075 - - - - Other Charges 500,000 - - - - Interfund Charges 1,673 - - - - Transfer Out 13,595,382 - - - - Subtotal 16,583,426 - - - - Tax Increment Financing Contractual - - - 20,372,553 10,000 Other Charges - - - 8,216,264 116,083 Capital Outlay - - - - 175,000 Transfer Out - - - 294,178 - Subtotal - - - 28,882,995 301,083 Permanent Fund Transfer Out - - - - - Subtotal - - - - - Corporate Purpose Bonds Other Charges - - - - - Subtotal - - - - - Escrow Deposits Contractual - - - - - Subtotal - - - - - General Government Total 16,583,426 - - 28,882,995 301,083 Special Revenue Funds Village of Glenview Adopted 2015 Budget 303 FY 2015 Budget By Fund, Department and Cost Category Glenview Water Fund Glenview Sewer Fund North Maine Water and Sewer Fund Wholesale Water Fund Commuter Parking Fund Municipal Equipment Repair Fund Capital Equipment Replacment Fund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Enterprise Funds Internal Service Funds Village of Glenview Adopted 2015 Budget 304 FY 2015 Budget By Fund, Department and Cost Category Insurance and Risk Fund Facility Replacement and Repair Fund Capital Projects Fund Glen Capital Projects Fund Board of Trustees Board of Trustees Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Subtotal - - - - Special Appropriations Personnel - - - - Contractual - - - - Subtotal - - - - Board of Trustees Total - - - - General Government General Government Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Interfund Charges - - - - Transfer Out - - - - Subtotal - - - - Tax Increment Financing Contractual - - - - Other Charges - - - - Capital Outlay - - - - Transfer Out - - - - Subtotal - - - - Permanent Fund Transfer Out - - - - Subtotal - - - - Corporate Purpose Bonds Other Charges - - - - Subtotal - - - - Escrow Deposits Contractual - - - - Subtotal - - - - General Government Total - - - - Internal Service Funds Capital Project Funds Village of Glenview Adopted 2015 Budget 305 FY 2015 Budget By Fund, Department and Cost Category Debt Funds Village Permanent Fund Motor Fuel Tax Fund Corporate Purpose Bond Fund Police Pension Fire Fighters' Pension Escrow Deposit Fund SSA Bond Fund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4,050,141 - - - - - - 4,050,141 - - - - - - - - 2,196,882 - - - - - - 2,196,882 - - - - - - - - - 11,500 - - - - - - 11,500 - 4,050,141 - 2,196,882 - - 11,500 - Trust and Agency FundsCapital Project Funds Village of Glenview Adopted 2015 Budget 306 FY 2015 Budget By Fund, Department and Cost Category General Fund Corporate Fund Police Special Fund Foreign Fire Fund Special Tax Allocation Fund Waukegan/Golf TIF Fund Village Manager's Office Administration Personnel 799,666 - - 65,564 - Contractual 27,869 - - - - Commodities - - - - - Other Charges 8,800 - - - - Subtotal 836,335 - - 65,564 - Communications Personnel 146,949 - - - - Contractual 84,201 - - - - Commodities 2,410 - - - - Other Charges 1,900 - - - - Subtotal 235,460 - - - - Human Resources Administration Personnel 214,459 - - - - Contractual 41,051 - - - - Commodities 1,500 - - - - Other Charges 133,300 - - - - Interfund Charges 1,275,090 - - - - Subtotal 1,665,400 - - - - Employee Benefits Personnel - - - - - Contractual - - - - - Subtotal - - - - - Risk Management Personnel - - - - - Contractual - - - - - Other Charges - - - - - Transfer Out - - - - - Subtotal - - - - - Legal Personnel - - - - - Contractual 462,925 - - 79,000 - Subtotal 462,925 - - 79,000 - Joint Dispatch Personnel 4,520,437 - - - - Contractual 125,547 - - - - Commodities 28,299 - - - - Other Charges 50,285 - - - - Capital Outlay 892,338 - - - - Interfund Charges 127,856 - - - - Subtotal 5,744,762 - - - - Village Manager's Office Total 8,944,882 - - 144,564 - Special Revenue Funds Village of Glenview Adopted 2015 Budget 307 FY 2015 Budget By Fund, Department and Cost Category Glenview Water Fund Glenview Sewer Fund North Maine Water and Sewer Fund Wholesale Water Fund Commuter Parking Fund Municipal Equipment Repair Fund Capital Equipment Replacment Fund - - - 20,272 - - - - - - - - - - - - - - - - - - - - - - - - - - - 20,272 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 16,500 4,125 56,875 - - - - 16,500 4,125 56,875 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 16,500 4,125 56,875 20,272 - - - Enterprise Funds Internal Service Funds Village of Glenview Adopted 2015 Budget 308 FY 2015 Budget By Fund, Department and Cost Category Insurance and Risk Fund Facility Replacement and Repair Fund Capital Projects Fund Glen Capital Projects Fund Village Manager's Office Administration Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Subtotal - - - - Communications Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Subtotal - - - - Human Resources Administration Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Interfund Charges - - - - Subtotal - - - - Employee Benefits Personnel 298,500 - - - Contractual 5,674,955 - - - Subtotal 5,973,455 - - - Risk Management Personnel 226,772 - - - Contractual 1,358,340 - - - Other Charges 6,500 - - - Transfer Out 132,540 - - - Subtotal 1,724,152 - - - Legal Personnel - - - - Contractual 115,000 - - - Subtotal 115,000 - - - Joint Dispatch Personnel - - - - Contractual- - - - Commodities - - - - Other Charges - - - - Capital Outlay Interfund Charges - - - - Subtotal - - - - Village Manager's Office Total 7,812,607 - - - Internal Service Funds Capital Project Funds Village of Glenview Adopted 2015 Budget 309 FY 2015 Budget By Fund, Department and Cost Category Debt Funds Village Permanent Fund Motor Fuel Tax Fund Corporate Purpose Bond Fund Police Pension Fire Fighters' Pension Escrow Deposit Fund SSA Bond Fund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Capital Project Funds Trust and Agency Funds Village of Glenview Adopted 2015 Budget 310 FY 2015 Budget By Fund, Department and Cost Category General Fund Corporate Fund Police Special Fund Foreign Fire Fund Special Tax Allocation Fund Waukegan/Golf TIF Fund Administrative Services Administration Personnel 329,122 - - - - Contractual 3,084 - - - - Other Charges 3,150 - - - - Subtotal 335,356 - - - - GIS and CADD Personnel 96,966 - - - - Contractual 198,320 - - 6,978 - Other Charges 175 - - - - Subtotal 295,461 - - 6,978 - Information Technology Contractual 1,723,789 - - 57,234 - Commodities 89,486 - - - - Other Charges 29,925 - - - - Interfund Charges 246,056 - - - - Subtotal 2,089,256 - - 57,234 - Finance Personnel 147,772 - - 48,318 - Contractual 1,027,257 - - 29,633 - Other Charges 9,350 - - - - Subtotal 1,184,379 - - 77,951 - Capital Replacement Commodities - - - - - Capital Outlay - - - - - Subtotal - - - - - Resolution Center Personnel 459,168 - - - - Contractual - - - - - Other Charges 1,195 - - - - Subtotal 460,363 - - - - Business Process - Administration Personnel 207,924 - - - - Contractual 7,538 - - - - Commodities 680 - - - - Other Charges 9,480 - - - - Subtotal 225,622 - - - - Business Process - Records Personnel 323,260 - - - - Contractual 175 - - - - Commodities 1,100 - - - - Other Charges 1,630 - - - - Subtotal 326,165 - - - - Administrative Services Total 4,916,602 - - 142,163 - Special Revenue Funds Village of Glenview Adopted 2015 Budget 311 FY 2015 Budget By Fund, Department and Cost Category Glenview Water Fund Glenview Sewer Fund North Maine Water and Sewer Fund Wholesale Water Fund Commuter Parking Fund Municipal Equipment Repair Fund Capital Equipment Replacment Fund 21,502 - 10,752 - - - - - - - - - - - - - - - - - - 21,502 - 10,752 - - - - 11,058 - 5,531 - - - - 5,905 1,074 2,684 - - - - - - - - - - - 16,963 1,074 8,215 - - - - 50,703 7,822 22,631 - - - - - - - - - - - - - - - - - - 16,138 1,148 6,145 2,295 - - - 66,841 8,970 28,776 2,295 - - - 10,755 - 5,378 - - - - 37,074 4,560 11,398 9,118 - - - - - - - - - - 47,829 4,560 16,776 9,118 - - - - - - - - - 160,424 - - - - - - 2,457,087 - - - - - - 2,617,511 171,560 - 130,869 - - - - 131,325 - 86,890 - - - - - - - - - - - 302,885 - 217,759 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 456,020 14,604 282,278 11,413 - - 2,617,511 Enterprise Funds Internal Service Funds Village of Glenview Adopted 2015 Budget 312 FY 2015 Budget By Fund, Department and Cost Category Insurance and Risk Fund Facility Replacement and Repair Fund Capital Projects Fund Glen Capital Projects Fund Administrative Services Administration Personnel - - - - Contractual - - - - Other Charges - - - - Subtotal - - - - GIS and CADD Personnel - - - - Contractual - - - - Other Charges - - - - Subtotal - - - - Information Technology Contractual - - - - Commodities - - - - Other Charges - - - - Interfund Charges - - - - Subtotal - - - - Finance Personnel - - - - Contractual - - - - Other Charges - - - - Subtotal - - - - Capital Replacement Commodities - - - - Capital Outlay - - - - Subtotal - - - - Resolution Center Personnel - - - - Contractual - - - - Other Charges - - - - Subtotal - - - - Public Safety Support Services Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Subtotal - - - - Public Safety Support Services Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Subtotal - - - - Administrative Services Total - - - - Internal Service Funds Capital Project Funds Village of Glenview Adopted 2015 Budget 313 FY 2015 Budget By Fund, Department and Cost Category Debt Funds Village Permanent Fund Motor Fuel Tax Fund Corporate Purpose Bond Fund Police Pension Fire Fighters' Pension Escrow Deposit Fund SSA Bond Fund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Trust and Agency FundsCapital Project Funds Village of Glenview Adopted 2015 Budget 314 FY 2015 Budget By Fund, Department and Cost Category General Fund Corporate Fund Police Special Fund Foreign Fire Fund Special Tax Allocation Fund Waukegan/Golf TIF Fund Public Works Administration Personnel 3,061,909 - - - - Contractual 120,807 - - - - Commodities 26,420 - - - - Other Charges 14,000 - - - - Interfund Charges 868,022 - - - - Transfer Out - - - - - Subtotal 4,091,158 - - - - Facilities Personnel 301,992 - - - - Contractual 670,752 - - 5,670 - Commodities 221,450 - - 123,000 - Other Charges 3,000 - - - - Capital Outlay - - - - - Interfund Charges 14,082 - - - - Transfer Out - - - - - Subtotal 1,211,276 - - 128,670 - Streets and Forestry Division Personnel - - - 110,000 - Contractual 2,569,912 - - 677,752 - Commodities 1,030,200 - - 4,025 - Interfund Charges - - - 5,071 - Capital Outlay 352,000 - - - - Subtotal 3,952,112 - - 796,848 - Water and Sewer Division Contractual - - - - - Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Subtotal - - - - - MERF MERF Personnel - - - - - Contractual - - - - - Commodities - - - - - Other Charges - - - - - Interfund Charges - - - - - Transfer Out - - - - - Subtotal - - - - - Public Works Total 9,254,546 - - 925,518 - Special Revenue Funds Village of Glenview Adopted 2015 Budget 315 FY 2015 Budget By Fund, Department and Cost Category Glenview Water Fund Glenview Sewer Fund North Maine Water and Sewer Fund Wholesale Water Fund Commuter Parking Fund Municipal Equipment Repair Fund Capital Equipment Replacment Fund 1,625,502 329,376 629,943 61,060 - - - 79,340 1,000 54,300 10,000 - - - 17,030 500 - 650 - - - 38,509 19,949 590,087 - - - - 479,763 140,167 134,438 19,380 10,142 - - - - 139,042 794,295 - - - 2,240,144 490,992 1,547,810 885,385 10,142 - - 74,030 34,841 15,607 - - - - 31,000 2,500 600 355 56,194 - - 262,000 2,250 30,000 15,000 48,880 - - - - - - - - - 186,500 8,000 - - 218,000 - - 73,305 19,005 - 2,715 - - - - - 626,835 66,596 46,207 18,070 323,074 - - - - - - - - - - - - - 166,301 - - - - - - 22,361 - - - - - - - - - - - - - 4,000 - - - - - - 192,662 - - 4,726,104 41,764 6,796,386 1,050,887 - - - 632,641 26,956 154,790 1,000 - - - - - - - - - - 2,000 - - - - - - 5,360,745 68,720 6,951,176 1,051,887 - - - - - - - - 455,969 - - - - - - 393,300 - - - - - - 816,865 - - - - - - 5,755 - - - - - - 31,289 - - - - - - - - - - - - - 1,703,178 - 8,227,724 626,308 8,545,193 1,955,342 525,878 1,703,178 - Enterprise Funds Internal Service Funds Village of Glenview Adopted 2015 Budget 316 FY 2015 Budget By Fund, Department and Cost Category Insurance and Risk Fund Facility Replacement and Repair Fund Capital Projects Fund Glen Capital Projects Fund Public Works Administration Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Interfund Charges - - - - Transfer Out - - - - Subtotal - - - - Facilities Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Capital Outlay - 684,500 - - Interfund Charges - - - - Transfer Out - - - - Subtotal - 684,500 - - Streets and Forestry Division Personnel - - - - Contractual- - - - Commodities - - - - Other Charges - - - - Capital Outlay - - - - Subtotal - - - - Water and Sewer Division Contractual - - - - Commodities - - - - Other Charges - - - - Capital Outlay - - - - Subtotal - - - - MERF MERF Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Interfund Charges - - - - Transfer Out - - - - Subtotal - - - - Public Works Total - 684,500 - - Internal Service Funds Capital Project Funds Village of Glenview Adopted 2015 Budget 317 FY 2015 Budget By Fund, Department and Cost Category Debt Funds Village Permanent Fund Motor Fuel Tax Fund Corporate Purpose Bond Fund Police Pension Fire Fighters' Pension Escrow Deposit Fund SSA Bond Fund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Capital Project Funds Trust and Agency Funds Village of Glenview Adopted 2015 Budget 318 FY 2015 Budget By Fund, Department and Cost Category General Fund Corporate Fund Police Special Fund Foreign Fire Fund Special Tax Allocation Fund Waukegan/Golf TIF Fund Police Police Personnel 9,437,419 - - - - Contractual 162,211 - - - - Commodities 130,830 - - - - Other Charges 2,072,960 - - - - Capital Outlay - 32,119 - - - Interfund Charges 504,499 - - - - Subtotal 12,307,919 32,119 - - - Police Pension Personnel - - - - - Contractual - - - - - Subtotal - - - - - Police Total 12,307,919 32,119 - - - Fire Fire Personnel 10,371,715 - - - - Contractual 175,935 - 10,330 - - Commodities 268,410 - 79,670 - - Other Charges 3,775,358 - - - - Interfund Charges 858,045 - - - - Subtotal 15,449,463 - 90,000 - - Firefighter's Pension Personnel - - - - - Contractual - - - - - Subtotal - - - - - Fire Total 15,449,463 - 90,000 - - Special Revenue Funds Village of Glenview Adopted 2015 Budget 319 FY 2015 Budget By Fund, Department and Cost Category Glenview Water Fund Glenview Sewer Fund North Maine Water and Sewer Fund Wholesale Water Fund Commuter Parking Fund Municipal Equipment Repair Fund Capital Equipment Replacment Fund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Enterprise Funds Internal Service Funds Village of Glenview Adopted 2015 Budget 320 FY 2015 Budget By Fund, Department and Cost Category Insurance and Risk Fund Facility Replacement and Repair Fund Capital Projects Fund Glen Capital Projects Fund POLICE Police Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Capital Outlay - - - - Interfund Charges - - - - Subtotal - - - - Police Pension Personnel - - - - Contractual - - - - Subtotal - - - - Police Total - - - - FIRE Administration Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Interfund Charges - - - - Subtotal - - - - Firefighter's Pension Personnel - - - - Contractual - - - - Subtotal - - - - Fire Total - - - - Internal Service Funds Capital Project Funds Village of Glenview Adopted 2015 Budget 321 FY 2015 Budget By Fund, Department and Cost Category Debt Funds Village Permanent Fund Motor Fuel Tax Fund Corporate Purpose Bond Fund Police Pension Fire Fighters' Pension Escrow Deposit Fund SSA Bond Fund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,388,780 - - - - - - 143,862 - - - - - - 3,532,642 - - - - - - 3,532,642 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5,028,872 - - - - - - 224,076 - - - - - - 5,252,948 - - - - - - 5,252,948 - - Trust and Agency FundsCapital Project Funds Village of Glenview Adopted 2015 Budget 322 FY 2015 Budget By Fund, Department and Cost Category General Fund Corporate Fund Police Special Fund Foreign Fire Fund Special Tax Allocation Fund Waukegan/Golf TIF Fund Community Development Administration Personnel 235,705 - - 93,880 - Contractual 37,332 - - 84,228 - Commodities 7,525 - - 3,823 - Other Charges 5,950 - - 2,550 - Interfund Charges 20,646 - - 9,270 - Subtotal 307,158 - - 193,751 - Planning Personnel 394,253 - - - - Contractual 284,900 - - - - Commodities 400 - - - - Other Charges 27,350 - - - - Capital Outlay - - - - - Interfund Charges - - - - - Subtotal 706,903 - - - - Engineering Personnel 283,889 - - - - Contractual 400,000 - - - - Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Interfund Charges - - - - - Subtotal 683,889 - - - - Inspectional Services Personnel 847,439 - - - - Contractual 772,600 - - - - Commodities 11,558 - - - - Other Charges 7,500 - - - - Interfund Charges 32,159 - - - - Subtotal 1,671,256 - - - - Capital Improvements Program Personnel 229,391 - - 98,203 - Other Charges - - - - - Capital Outlay - - - - - Capital Projects - - - - - Transfer Out - - - - - Subtotal 229,391 - - 98,203 - Special Service Areas Other Charges - - - - - Transfer Out - - - - - Subtotal - - - - - Community Development Total 3,598,597 - - 291,954 - Fund Total 71,443,493 32,119 90,000 30,387,194 301,083 Special Revenue Funds Village of Glenview Adopted 2015 Budget 323 FY 2015 Budget By Fund, Department and Cost Category Glenview Water Fund Glenview Sewer Fund North Maine Water and Sewer Fund Wholesale Water Fund Commuter Parking Fund Municipal Equipment Repair Fund Capital Equipment Replacment Fund 40,684 18,779 9,391 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 40,684 18,779 9,391 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 72,593 34,474 9,060 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 72,593 34,474 9,060 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 62,748 29,207 14,072 - - - - 1,482,350 699,625 507,434 62,816 67,585 - - - - - - - - - 4,216,928 2,427,822 735,887 - - - - - - - - - - - 5,762,026 3,156,654 1,257,393 62,816 67,585 - - - - - - - - - - - - - - - - - - - - - - - 5,875,303 3,209,907 1,275,844 62,816 67,585 - - 14,575,547 3,854,944 10,160,190 2,049,843 593,463 1,703,178 2,617,511 Enterprise Funds Internal Service Funds Village of Glenview Adopted 2015 Budget 324 FY 2015 Budget By Fund, Department and Cost Category Insurance and Risk Fund Facility Replacement and Repair Fund Capital Projects Fund Glen Capital Projects Fund Community Development Administration Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Interfund Charges - - - - Subtotal - - - - Facilities Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Capital Outlay - - - - Interfund Charges - - - - Subtotal - - - - Facilities Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Capital Outlay - - - - Interfund Charges - - - - Subtotal - - - - Inspectional Services Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Interfund Charges - - - - Subtotal - - - - Capital Improvements Program Personnel - - - - Other Charges - - 24,371 - Capital Outlay - - 6,541,959 - Capital Projects - - 18,759,543 1,048,080 Transfer Out - - - - Subtotal - - 25,325,873 1,048,080 Special Service Areas Other Charges - - - - Transfer Out - - - - Subtotal - - - - Community Development Total - - 25,325,873 1,048,080 Fund Total 7,812,607 684,500 25,325,873 1,048,080 Internal Service Funds Capital Project Funds Village of Glenview Adopted 2015 Budget 325 FY 2015 Budget By Fund, Department and Cost Category Debt Funds Village Permanent Fund Motor Fuel Tax Fund Corporate Purpose Bond Fund Police Pension Fire Fighters' Pension Escrow Deposit Fund SSA Bond Fund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,647,672 - - - - - - - - - - - - - 1,647,672 - - - - - - - - - - - 32,766 - - - - - - 208,595 - - - - - - 241,361 - 1,647,672 - - - - 241,361 4,050,141 1,647,672 2,196,882 3,532,642 5,252,948 11,500 241,361 Capital Project Funds Trust and Agency Funds Village of Glenview Adopted 2015 Budget 326 This page intentionally left blank. Village of Glenview Adopted 2015 Budget 327 VILLAGE OF GLENVIEW GLOSSARY OF TERMS Village of Glenview Adopted 2015 Budget 328 Glossary of Terms A ABATEMENT: A complete or partial cancellation of a levy imposed by a government. Abatements usually apply to tax levies, special assessments and service charges. ACCOUNT: A term used to identify an individual asset, liability, expenditure control, revenue control or fund balance. ACCRUAL BASIS OF ACCOUNTING: A method of accounting that recognizes the financial effect of transactions, events and interfund activities when they occur, regardless of the timing of related cash flows. ACTIVITY: A specific and distinguishable service performed by one or more organizational components of a government to accomplish a function for which a government is responsible (e.g., police is an activity within the public safety function). ACTUAL: The actual figures in the budget document are year-end audited totals for the fiscal year/s preceding the budget year. ACTUARIAL/ACTUARY: A person or methodology that makes determinations of required contributions to achieve future funding levels that address risk and time. ADDITIONS: Term used to describe the increases in the net assets of fiduciary funds. ADOPTED BUDGET: The proposed budget as initially and formally approved by the Village Board. AD VALOREM TAX: A tax levied in proportion to the value of the property levied. ALLOTMENT: Portion of an annual or biennial budget appropriated to an interim period. AMORTIZATION: The reduction of debt through regular payments of principal and interest, of which the principal payments are sufficient to retire the debt instrument at a predetermined date known as maturity. APPRAISED VALUE: To make an estimate of value, generally for the purpose of taxation. APPROPRIATION: An act or ordinance of the Village Board allowing agencies and departments to incur obligations and to make payments out of a specific budget for specified purposes. ARBITRAGE: Investment earnings representing the difference between interest paid on the bonds and the interest earned on the investments made utilizing the bond proceeds. ASSESSED VALUE: A value set upon real estate or other property by a government, generally for the purpose of levying taxes. ASSETS: Resources owned or held by a government, which have monetary value. Village of Glenview Adopted 2015 Budget 329 A – Continued AUDIT: A comprehensive investigation of the manner in which the government’s resources were actually utilized. A financial audit is a review of the accounting system and financial information to determine how government funds were spent and whether expenditures were in compliance with the legislative body’s appropriations. A performance audit consists of a review of how well the government met its stated goals. B BALANCED BUDGET: Total expenditure allocations do not exceed total available resources. BENEFITS: Payments to which participants may be entitled under a pension plan, including pension, death and those due on termination of employment. BOND: A written promise, generally under seal, to pay a specified sum of money called the face value, at a fixed time in the future, called the date of maturity and carrying interest at a fixed rate, usually payable periodically. BOND ANTICIPATION NOTE (BAN): Notes issued by the Village to obtain temporary financing for projects that will eventually be financed on a long- term basis (and the BAN repaid) with bonds. BOND REFINANCING: The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions. BONDED DEBT: Debt for which general obligation bonds or revenue bonds are issued. BUDGET: A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year. BUDGET ADJUSTMENT: A legal procedure utilized by the Village staff and Village Board of Trustees to revise a budget. This can be done at any time during the year by action of the Board of Trustees. BUDGET AUTHORITY: Authority provided by law that permits Village departments to incur obligations requiring either immediate or future payment of money. BUDGET CALENDAR: The schedule of essential dates or milestones which the Village follows in the preparation, adoption and administration of the budget. BUDGET DEFICIT: The amount by which the government’s budget outlays exceed its budget receipts for a given period, usually a fiscal year. Village of Glenview Adopted 2015 Budget 330 B – Continued BUDGET DOCUMENT: The instrument used by the budget-making authority to present a comprehensive financial program to the Village Board. BUDGET MESSAGE: A general discussion of the proposed budget as presented in writing by the Village Manager to the Village Board. BUDGET ORDINANCE: The official enactment by the Village Board to legally authorize Village staff to obligate and expend resources. BUDGETARY CONTROL: The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitation of available appropriations and available revenues. BUILDING PERMITS: Revenues derived from the issuance of building permits prior to construction with the Village of Glenview. C CABLE TV FRANCHISE: Franchise tax levied on a cable television company. CAPITAL IMPROVEMENTS: A nonrecurring project including, but not limited to, construction of, and major alterations, remodeling or repair of physical facilities, buildings, structures, streets and highways, storm and sanitary sewers, fixed equipment and landscaping. CAPITAL IMPROVEMENT PROGRAM: A multi-year plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs arising from the long-term work program or otherwise. It sets forth each project and specifies the full resources estimated to be available to finance the projected expenditures. CAPITAL OUTLAY: Refers to the purchase of land, buildings, machinery and those equipment items which have an estimated useful life of greater than one year and belong to the classes of property commonly considered as fixed assets. CAPITAL PROJECT: Major construction, acquisition or renovation activities which add value to a government’s physical assets or significantly increases their useful life. Also called capital improvements. CAPITAL PROJECTS FUND: A fund used to account for the acquisition or construction of major governmental capital facilities and equipment (which are not financed by other funds). CASH ACCOUNTING A basis of accounting in which transactions are recorded when cash is either received or expended for goods and services. CASH RESERVE(S): Policy established by the Village Board which requires a certain level of funds to be available for expenses caused by unforeseen emergencies or revenue declines. Year-end balances in the General Operating Fund computed on a modified accrual basis. The Village’s goal is to maintain a Fund Balance reserve of 33 percent to 40 percent of the annual General Operating Fund Appropriation. Village of Glenview Adopted 2015 Budget 331 C – Continued CHARGEBACKS: Accounting transactions which recover the expenses of one fund from another fund that received the service. CHART OF ACCOUNTS: A listing of the asset, liability, equity, expenditure and revenue accounts that are used in the accounting, operations and budgeting processes. COMMODITIES Items which, after use, are consumed or show a material change in, or an appreciable impairment, of their physical condition, and which are generally of limited value and characterized by rapid depreciation. COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR): This official annual report presents the status of the Village’s finances in a standardized format. The CAFR is organized by fund and contains two basic types of information: a balance sheet that compares assets with liabilities and fund balance; and an operating statement that compares revenues and expenditures. COMPREHENSIVE PLAN: The overall source of information and planning for a community, which is also intended to identify a community’s needs and establish a vision for the future. CONTINGENCY: An appropriation of funds to cover unforeseen events that occur during the fiscal year, such as emergencies, federal mandates shortfalls in revenue, and similar eventualities. CONTRACTUAL SERVICES: Services provided by another individual, (not on Village payroll) agency, or private firm. D DEBT PROCEEDS – BONDS: Funds available from the issuance of bonds. DEBT SERVICE: Includes principal and interest payments and handling charges on general obligation bonds, special assessment bonds and notes. DEBT SERVICE FUND: A fund used to account for the accumulation of resources for and the payment of general long-term debt principal, interest, and related costs. DEFICIT: The excess of liabilities over assets or expenditures over revenues, in a fund over an accounting period. DELINQUENT TAXES: Taxes that remain unpaid on and after the date on which a penalty for nonpayment is attached. DEPARTMENT: The basic organizational unit of the Village, which is functionally unique in its services. DEPRECIATION: A calculation of the estimated decrease in value of physical assets due to usage and passage of time. Village of Glenview Adopted 2015 Budget 332 D – Continued DISBURSEMENT: The expenditure of monies from an account. DISTINGUISHED BUDGET PRESENTATION PROGRAM: A voluntary program administered by the Government Finance Officers Association to encourage governments to publish efficiently organized and easily readable budget documents, providing peer recognition and technical assistance to the fiscal officers preparing them. DIVISION: A unit of an organization which reports to a department. E EFFICIENCY: The relationship between the amount of input (usually dollars or personnel time) and the amount of output, or outcome, for an activity or program. ENCUMBRANCES: These are obligations in the form of purchase orders or contracts which are chargeable to an appropriation and for which a part of the appropriation is reserved. The use of encumbrances is designed to prevent overspending and permits officials to be certain of how much money is available for new commitments. ENTERPRISE FUNDS: Enterprise Funds are used to account for operations: (a) that are financed and operated in a manner similar to private business enterprises--where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis are financed or recovered through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability or other purposes. EQUALIZATION RATE: The total ratio of assessed value to full value of taxable property in a municipality. EQUITY: The difference between fund assets and fund liabilities. (Fund Balance) ESTIMATE: Revenue and expenditure estimates for the current fiscal year which are developed as part of the budget preparation process. ESTIMATED REVENUE: The amount of projected revenue to be collected during the fiscal year. The amount of revenue appropriated is the amount approved by the Board. EXPENDITURE: This term refers to the outflow of funds paid or to be paid for an asset obtained or goods and services obtained regardless of when the expense is actually paid. This term applies to all funds. (Note: An encumbrance is not an expenditure. An encumbrance reserves funds to be expended). EXPENSES: Charges incurred, whether paid immediately or unpaid, for operation, maintenance, interest and other charges. (Used primarily in Proprietary Type Funds). Village of Glenview Adopted 2015 Budget 333 F FIDUCIARY FUNDS (TRUST AND AGENCY FUNDS): These funds are used to account for assets held by the Village in a trust or agency capacity for individuals, private organizations, other governments and/or other funds. These include Expendable Trust, Nonexpendable Trust, Pension Trust and Agency Funds. Nonexpendable Trust and Pension Trust Funds are accounted for essentially in the same manner as proprietary funds since capital maintenance is critical. Expendable Trust Funds are accounted for essentially in the same manner as governmental funds. Agency Funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. FISCAL POLICY: A government’s policies with respect to revenues, spending, an debt management as these relate to government services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning and programming of government budgets and their funding. FISCAL YEAR: The time period designated by the Village signifying the beginning and ending period for recording financial transactions. The Village of Glenview has a fiscal year of January 1 through December 31 which is also referred to as a calendar year. FIXED ASSETS: Assets of a long-term character, which are intended to be held or used, such as land, buildings, machinery, furniture and other equipment. FIXED COST: The costs of providing goods or services that do not vary proportionately to the volume of goods or services provided. FLEET: The vehicles owned and operated by the Village. FORECAST: A projection of future revenues and/or expenses based on historical and current economic, financial and demographic information. FORFEITURE: The automatic loss of property, including cash, as a penalty for breaking the law or as compensation for losses resulting from illegal activity. Once property has been forfeited, the Village may claim it, resulting in confiscation of the property. FULL-TIME EQUIVALENT (FTE): A part-time position converted to the decimal equivalent of a full-time position based upon 2,080 hours per year. For example, a part-time clerk working 20 hours per week, 26 weeks per year would be the equivalent to .25 of a full-time position. FUNCTIONAL CLASSIFICATION: A means of presenting budgetary data in terms of the major purposes being served. Each program or activity is placed in the same category (e.g. administration, fire, police) that best represents its major purpose, regardless of the spending agency or department. FUND: A fiscal and accounting entity with a self balancing set of accounts, recording cash and other financial resources, together with all related liabilities and residual equities or balances and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. Village of Glenview Adopted 2015 Budget 334 F – Continued FUND ACCOUNTING: The accounts of the Village are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of a fund are accounted for with separate sets of self balancing accounts that comprise its asset, liability, fund equity, revenue and expenditure accounts, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are to be controlled. FUND BALANCE: The excess of assets over liabilities and is, therefore, also known as surplus funds. FUND TRANSFER: A budgeted transfer of funds to another fund. G GENERAL FUND: The General Fund is the general operating fund of the Village. It is used to account for all financial resources except those required to be accounted for in another fund. GENERAL OBLIGATION BONDS: Bonds in which the full faith and credit of the issuing government are pledged. GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP): Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles. GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB): The independent organization that establishes and improves standards of accounting and finaicnial reporting for U.S. state and local governments. GOAL: A statement of broad direction, purpose or intent based on the needs of the community. GOVERNMENTAL FUND TYPE: One of three broad fund categories which also includes proprietary funds and fiduciary funds; this fund category includes activities usually associated with a typical state or local government operation; composed of four types: general fund, special revenue fund, capital projects fund and debt service fund. GOVERNMENTAL ACCOUNTING: The composite of analyzing, recording, summarizing, reporting and interpreting the financial transactions of governmental units and agencies. GOVERNMENTAL FUNDS: General, Special Revenue, Debt Service and Capital Project funds. GRANT: A contribution by one governmental unit or other organization to another. The contribution is usually made to aid in the support of a specified function. H HOME-RULE: A home-rule unit may exercise any power and perform any function pertaining to its government and affairs including but not limited to the power to regulate for the protection of the public health, safety, morals and welfare; to license; to tax; and to incur debt. The Village of Glenview is a home-rule municipality. Village of Glenview Adopted 2015 Budget 335 I INFLATION: A substantial rise in the general level of prices related to an increase in the volume of money, resulting in the loss of value of currency. INFRASTRUCTURE: Public domain fixed assets including: roads, bridges, curbs, gutters, sidewalks, drainage systems, lighting systems and other items that have value only to the Village. INTERFUND TRANSFERS: Legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended. INTERGOVERNMENTAL REVENUE: Revenue received from or through the Federal, State or County Government. INTERNAL SERVICE FUND: A fund used to account for the financing of goods or services provided by one department or agency to other departments or agencies. INVENTORY: A detailed listing of property currently held by the government. L LEVY: To impose or collect taxes, special assessments, or service charges for the support of Village activities. LIABILITIES: Debt or other obligations arising in the past, which must be liquidated, renewed or refunded at some future date. LINE ITEM BUDGET: A budget that allocates funds to specific cost centers, accounts or objects, (e.g., salaries and office supplies.) LIQUIDATION: To convert assets into cash. LONG-TERM DEBT: Bonded debt and other long-term obligation, such as benefit accruals, due beyond one year. M MANDATE: A requirement from a higher level of government that a lower level of government perform a task in a particular way or by a particular standard. MILL: A taxation unit equal to one dollar of tax obligations for every $1,000 of assessed valuation of property. MILLAGE: The tax rate on real property based on $1.00 per $1,000 of assessed property value. Village of Glenview Adopted 2015 Budget 336 M – Continued MISCELLANEOUS REVENUE: Those revenues that are small in value and not individually categorized. MISSION STATEMENT: The statement that identifies the particular purpose and function of a department. MODIFIED ACCRUAL BASIS OF ACCOUNTING: Basis of accounting in which (a) revenues are recognized in the accounting period in which they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for un-matured interest on general long-term debt and certain similar accrued obligations, which is recognized when due. MUNICIPAL CODE: A collection of laws, rules and regulations that apply to the Village and its Citizens. O OBJECT CLASSIFICATION: A means of identifying and analyzing the obligations incurred by the Village in terms of the nature of the goods or services purchased (e.g. personnel compensations, commodities, capital outlays, contractual services and personnel benefits), regardless of the agency involved or purpose of the programs for which they are used. OBJECTIVE: Something to be accomplished in specific, well-defined and measurable terms and that is achievable within a specific time frame. OPERATING BUDGET: A financial plan that pertains to daily operations that provides basic governmental services. The operating budget contains appropriations for such expenditures as personnel, supplies, utilities, materials, travel and fuel. The operating budget presents proposed expenditures for the fiscal year and estimates the revenues to fund them. OPERATING EXPENSES: Fund expenses that are ordinary, recurring in nature and directly related to the fund’s primary service activities. OPERATING REVENUES: Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings and grant revenues. Operating revenues are used to pay for day-to-day services. OPERATING TRANSFER IN/OUT: A planned transfer of monies from one fund to another to assist in financing the operations of the recipient fund. ORDINANCE: A formal, legislative enactment by the Village that carries the full force and effect of the law, within corporate boundaries of the Village, unless in conflict with any higher form of law such as state or federal. OUTLAYS: Checks issued, interest accrued on public debt or other payments made, offset by refunds and reimbursements. Village of Glenview Adopted 2015 Budget 337 P PER CAPITA: A measurement of the proportion of some statistic to an individual resident determined by dividing the statistic by the current population. PERSONNEL COSTS: Costs of wages, salaries, retirement, and other fringe benefits for Village employees; one of the five major expense categories defined in the financial plans. PERFORMANCE INDICATORS: Specific quantitative and qualitative measures of work performed as an objective of the department. PERFORMANCE MEASURE: A measure that is established to evaluate the effectiveness and efficiency of specific service. POLICY BUDGET: The Village of Glenview’s process is to present the recommendations for the annual work program of services provided to the citizens, the annual budget, and the long-range financial plan. PRODUCTIVITY: A measure of the increase of service output of Village programs compared to the per unit of resource input invested. PROPERTY TAX LEVY: A tax based on the assessed value of a property. Tax liability falls on the owner of record as of the appraisal date. PROPERTY TAXES: Used to describe all revenues received in a period from property taxes, both current and delinquent, including all related penalties and interest. Property taxes are levied on both real and personal property according to the property’s valuation and tax rate. PROPRIETARY FUNDS: Activities found in this category are many times seen in the private sector and are operated in a manner similar to their counterparts in the commercial world; the focus of these funds is on the measurement of net income, composed of two fund types: enterprise funds and internal service funds. PURCHASE OF SERVICE AGREEMENT (PSA): Agreement which outline the terms of contracts in which the Village enters into with outside agencies to provide services that the Village does not currently offer. PURCHASE ORDER: A written legal document stating or confirming an offer to buy goods or services, which upon acceptance by a vendor becomes a contract. Its main function is to expedite and control buying by the Village. Q QUALITY: Doing the right things right the first time, continuous improvement, meeting or exceeding customer expectations. QUARTERLY FINANCIAL REPORTING: A periodic outline aimed at communicating the Village’s fiscal condition to stakeholders’ (Council, staff, residents) to serve as an update of important components of the annual budget. Village of Glenview Adopted 2015 Budget 338 R RESERVE: (1) An account used to earmark a portion of a fund balance to indicate that it is not appropriate for expenditure and; (2) an account used to earmark a portion of fund equity as legally segregated for a specific future use. RESERVE FUND BALANCE: Reported to denote portions of fund balance that are either legally restricted to a specific future use or not available for appropriation or expenditure. RESOLUTION: A legislative act by the Village with less legal formality than an ordinance. RESTITUTION: Revenues collected in payment for damage to Village property. RETAINED EARNINGS: An equity account reflecting the accumulated earnings of an Enterprise Fund. REVENUES: Money received into a fund from outside the fund that, together with fund balances, provide the financial resources for a given fiscal year. REVENUE BONDS: Bonds in which principal and interest are paid exclusively from enterprise fund earnings. REVISED BUDGET: The adopted budget as formally adjusted by the Village Board. S SALES TAX: Tax imposed on taxable sales of all final goods. SPECIAL ASSESSMENT: A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. SPECIAL ASSESSMENT FUNDS: A fund used to account for the financing of public improvements or services deemed to benefit the properties against which special assessments are levied. SPECIAL REVENUE FUNDS: Funds used to account for the proceeds from specific revenue sources (other than trusts or major capital projects) that are legally restricted to expenditures for specific purposes. STRATEGIC PLAN: A blueprint of ideas intended to serve as a tool for the implementation of a Comprehensive Plan. T TAX LEVY: The total amount to be raised by general property taxes for a purpose specified in the Tax Levy Ordinance. Village of Glenview Adopted 2015 Budget 339 T – Continued TAXES: Compulsory charges levied by a government for the purpose of financing services performed for the common benefit of the people. This term does not include specific charges made against particular persons or property for current or permanent benefit, such as special assessments. TRIAL BALANCE: A list of the balances by account in a ledger kept by double entry with the debit and credit balances shown in separate columns. If the totals of the debit and credit columns are equal or their net balance agrees with a control account, the ledger from which uses total expenditures and transfers to other funds that decreases net financial resources. U UNRESERVED FUND BALANCE: Represents assets that are not considered “expandable available financial resources.” Examples of this category include advances to other funds and non-current loans receivable. USER CHARGES: The payment of a fee for direct receipt of public service by the party benefiting from the service. V VARIABLE RATE: A rate of interest subject to adjustment. Village of Glenview Adopted 2015 Budget 340 Commonly Used Acronyms AA: Affirmative Action ADA: Americans with Disabilities Act. APWA: American Public Works Association BAN: Bond Anticipation Note CAD: Computer Aided Dispatch, Computer Aided Design. CAFR: Comprehensive Annual Financial Report CBD: Central Business District. CERF: Capital Equipment Replacement Fund CIP: Capital Improvements Program CPM: Center for Performance Measurement. DARE: Drug Awareness Resistance Education program. DPW: Department of Public Works EMS: Emergency Medical Services. EPA: Environmental Protection Agency. FTE: Fulltime equivalent FRRF: Facility Repair and Replacement Fund GAAP: Generally Accepted Accounting Principles GASB: Governmental Accounting Standards Board GFOA: Government Finance Officers Association HHW: Household Hazardous Waste HR: Human Resources ICMA: International City/County Management Association IDOT: Illinois Department of Transportation IEPA: Illinois Environment Protection Agency IMRF: Illinois Municipal Retirement Fund IT: Information Technology J.U.L.I.E.: Joint Utility Location Information & Excavation System MERF: Municipal Equipment Repair Fund NPDES: National Pollutant Discharge Elimination System NPEDS: National Pollutant Discharge Elimination System OSHA: Occupational Safety & Health Administration PAFR: Popular Annual Finance Report RFP: Request for Proposal RFI: Request for Information RFQ: Request for Qualifications USEPA: United States Environmental Protection Agency VMO: Village Manager’s Office VSP: Voluntary Separation Program Village of Glenview Adopted 2015 Budget 341