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HomeMy Public PortalAbout2007 Adopted Budgety{(.i The Village of is envie 2007 ADOPTED BUDGET Todd Hileman Village Manager Dan Wiersma Finance Director T £ g 0. q',,',',G1enNqeW Department O 0 SUBJECT: 2007 Adopted Budget Book AGENDA ITEM: Manager's Report MEETING DATE: March 6, 2007 VILLAGE BOARD REPORT TO: Village President and Board of Trustees FROM: Al Zochowski, Budget Manager (847) 904 -4363 THROUGH: Todd Hileman, Village Manager Dan Wiersma, Finance Director PURPOSE AND ACTION REQUESTED: Presented for you consideration is the 2007 Adopted Budget Book. There is no action required of the Board of Trustees. BACKGROUND AND DISCUSSION: The Village Finance Department publishes an annual report of the adopted Village budget. Enclosed with this report is your copy of the 2007 Budget book based upon the Board's adoption of the Village's Annual Appropriation Resolution at the Board Meeting of December 5, 2006. The 2007 Adopted Budget is significantly different than prior budget books. This book takes into account the requirements of the Government Finance Officers Association (GFOA) in order to qualify for a Distinguished Budget Award. The Budget Awards Program is designed to encourage governments to prepare budget documents of the highest quality to meet the needs of decision makers and citizens. Since the program was first established in 1984, participation has grown from 113 to 1,108. I believe this document meets the requirement of the award program and that the Village will be awarded the Distinguished Budget award from the GFOA. BUDGET: There is not a budget impact with this action. RECOMMENDATION: This is informational only. ATTACHMENT: 2007 Adopted Budget QCE OF r'IfyG G The lenvie • ' of j \� ogP�tipSE� Fiscal Year 2007 Annual Budget Presented to: Village Board of Trustees Kerry Cummings, President Francis "Pat" Cuisinier Paul Detlefs Deborah Karton James Patterson, Jr. Philip O'C. White Kimball Woodrow About the Cover: The watermark on the cover of the Village's Fiscal Year 2007 Adopted Budget is of the Glenview Police Station located on Lake Avenue in Glenview. Prepared and Presented by: Todd Hileman Village Manager Christopher Clark Deputy Village Manager William Fitzpatrick Police Chief Wayne Globerger Fire Chief Mary Bak Development Director Don Owen Capital Projects Director William Porter Public Works Director Dan Wiersma Finance Director and The Staff of the Village of Glenview Village of Glenview Annual Budget Fiscal Year 2007 How To Use This Document This budget is divided into five sections: Overview, Fund Information, Department Information, Capital Spending and Debt Management, and the Appendix. Throughout the document, the Village of Glenview is referenced as the "Village ". The Overview contains the Village Manager's budget message, which discusses the major changes in this year's budget. It also includes budget highlights, the Village's goals and objectives established by the Board of Trustees, and organization chart. A flowchart depicting the budget process for both the department budgets and the Capital Improvement Program is shown. Financial policies are included in this section as well as a brief overview of the Village's revenues and funds. The Fund Information section is focused on the different funds the Village utilizes. Fund summaries show the activity in each fund to include, beginning balance, revenues and other sources, expenditures /expenses and other uses, and ending balance. Department Information provides each department's budget message. The messages include functions of the department, goals for next year, accomplishments, and staffing level. It also displays department expenditures in two views. One table gives an overall picture of the department listed by division. The other table(s) break a department out by fund and then displays the information by the following expenditure categories: Personnel Services, Operational, Debt Service, Capital Outlay and Transfers. The Capital Spending and Debt Management section covers the Capital Improvement Program budget and a discussion on how the Village uses various financing tools to fund these projects. It explains the CIP Process, provides information on different funding sources, lists the capital improvement projects, and summarizes the Village's outstanding debt. The Appendix contains a Glossary and five schedules. Schedule 1 lists revenue information by fund. Schedule 2 lists the Village's adopted expenditures, also by fand. These worksheets display 2005 actual expenditures, 2006 adjusted budgets, 2006 projections, and the 2007 adopted budgets. Schedule 3 is the Village's staffing level and lists all the full time, part time and temporary/seasonal positions that are incorporated into this budget. Schedule 4 is a signed copy of the Village's Budget Resolution No. 06 -211 adopting the annual budget for the Village of Glenview for the fiscal year beginning on January 1, 2007 and ending on December 31, 2007. Schedule 5 provides the 2006 Tax Levy Worksheet. Finally a glossary is provided. Village of Glenview Fiscal Year 2007 Annual Budget Table of Contents OVERVIEW Paqe DEPARTMENT INFORMATION Paqe Departments Village Manager's Message 1 President and Board 1 Budget Highlights 6 Special Board Appropriations 4 Organization Chart 9 Village Manager's Office - Administration 7 Budget Process — Operating Budgets 10 Human Resources 12 Budget Process — Capital Improvements 11 Communications 15 Financial Policies 13 Glenview Cable Television 18 How It All Works 17 Information Technology 21 Budget Summary by Fund Group 18 Finance Department — Administration 25 Village Profile 19 Public Works 27 Police Department 35 FUND INFORMATION Fire Department- Operations 40 Funds Development — Administration 43 Summary of Financial Systems 1 Health 45 Corporate Fund 5 Facility Management 48 Motor Fuel Tax Fund 9 Planning 51 Refuse and Recycling Fund 10 Building Inspection 54 Joint Dispatch Fund 11 Capital Planning — Administration 57 Foreign Fire Fund 12 Permanent Fund 13 Escrow Deposit Fund 14 CAPITAL SPENDING AND DEBT Deposit Fund 14 INFORMATION Police Special Fund 15 Capital Glen Redevelopment Fund 16 Capital Improvement Program 1 Glen Caretaker Fund 17 Capital Improvement Project Summary 3 Glen Land Sales Fund 17 2007 Capital Budgets 3 Special Tax Allocation Fund 19 Debt Debt Service Funds 20 Debt Management 1 Capital Projects Funds 21 Table of Outstanding Debt 2 Glenview Water Utility Fund 22 Wholesale Water Fund 24 North Maine Utility Fund 25 APPENDIX Glenview Sewer Fund 26 Commuter Parking Fund 27 Schedule 1 — Revenues and Other Sources A-1 Capital Equipment Replacement Fund 28 Schedule 2 — Expenditures and Other Uses B-1 Municipal Equipment Repair Fund 29 Schedule 3 — Authorized Staffing Level C-1 Insurance Fund 30 Schedule 4 — Budget Resolution D-1 Facility Replacement Fund 31 Schedule 5 — Tax Levy E-1 Police Pension Fund 32 Glossary F-1 Firefighters Pension Fund 33 Special Service Area Fund 34 iii Overview H s J7 Z. • UIN113 e � ' t �pCE 0 f G/ fy0i The Gienvvok ViRage of J `a OgP D'R p t EO Budget Message To the Honorable President and Board of Trustees: I am pleased to submit to you the annual budget for the Village of Glenview for the 2007 fiscal year. Background The Village of Glenview takes pride in providing a high level of service to its residents, and the 2007 budget reflects this commitment. The Board has made it a high priority of the Village staff to improve and maintain the community's streets and roads, walkways, water systems, sewer systems and facilities. Although much progress has been made with regards to developing a long term funding strategy to meet the needs of the Village's infrastructure, this issue continues to be of primary importance. In addition, enhancements in the public safety activities of the Village are taking place, beginning with combining police and fire dispatch into a joint dispatch operation that will improve efficiency and provide for better effectiveness of the two operations. Fortunately, the Village is making encouraging progress towards expanding its revenue base: • The Home Rule Sales Tax adopted in 2004 is providing an important revenue stream, thereby assisting the Village in financing the current Capital Improvement Program. • The Board's adoption of revised Water and Sewer rates over the last year will enable the Village to adequately maintain the utility infrastructure and help minimize the cost of performing routine maintenance. • The Village's intergovernmental tax base (State Sales Tax, Income Tax and Motor Fuel Tax) has grown over the last several years and is enabling the Village to transfer some Corporate and Special Revenue Fund resources to the Capital Projects Fund to finance capital projects. While the Village's current financial position is positive there remains the challenge of addressing future needs for funding items such as rising pension and health insurance costs, providing for long -term capital improvements and addressing the other growing needs of our community. One potential goal that has been discussed is to strive to dedicate the entire Home Rule Sales Tax revenue stream to the Capital Improvement Program. Even with this progress, the Village is still relatively constrained in terms of having sufficient on -going revenues to optimally address all of the staffing, programming, and other operational needs of the organization. In order to more proactively address the organization's funding challenges, a staff "Process Evaluation and Efficiency Team" ( PREET), whose goal is to initiate continuous quality improvements has been developed. The team will systematically evaluate Village operations to determine whether they are being performed as efficiently and effectively as possible. In addition to the PREET process, the Village has a goal of proactively addressing future funding requirements by developing long term operating projections (five year revenue and expenditure projections for all Village funds and operations) that will help identify upcoming challenges. Through the development of long range projections issues that can hinder the Village's ability to provide the high quality services our citizens deserve will be identified. Once an issue is identified and brought to the attention of the Board of Trustees meaningful dialogue can take place that may lead to modifications to current policies or the development of new policies. While the Village is faced with many challenges, I am very optimistic about our ability to both meet and address these needs more comprehensively over the next several years. Budget Process The budget process began in March with a series of meetings designed to help Village staff build comprehensive performance based department business plans tied to Village Goals and Objectives. The purpose of this exercise was to help each department evaluate how its various programs contribute to accomplishing its mission through the delivery of products, goods and services. In the process of creating their plans, the departments asked themselves, "How are we doing ?" In almost every department, staff found that they could improve the level of service to our citizens by improving processes and changing techniques while maintaining, or even decreasing, the costs associated with the delivery of their services. The next step in the process was to ask our citizens "How are we doing ?" In 2005 and 2006 the Village conducted community telephone surveys, asking a representative sample of Village residents for their opinion on Village services. With the survey results in hand, the Board of Trustees and staff were able to identify any statistically significant differences in residents' opinions and determine the level of progress made during the year to address the community's needs. During July, 2006, the Board met with the Village Manager to assess the results of the survey. The information that came out of this meeting was used by the operating departments to fine -tune their business plans. A third community survey will be conducted in 2008 to again measure the results of the Board's plans. In a parallel process the Capital Projects Department, using the same tools and techniques, moved forward with the development of the Five -Year Capital Improvement Program. The department staff reviewed the capital infrastructure projects planned over the next five years, updated the status of current projects, made plans for resource requirements and developed the updated Five -Year Capital Projects Plan which is incorporated in this budget document. This budget process also incorporated the results of two important financial studies: the Water and Sewer Operations and Rate Analysis performed by the Municipal Financial and Services Group and the analysis of the Village's Fleet Operations and Financing performed by Mercury and Associates. The Water and Sewer Rate Analysis was an in -depth look at water and sewer operations, infrastructure maintenance and replacement and a rate analysis that minimizes costs to the users of the systems over time while providing for the resources to safeguard the value of the utility asset. A tool used to provide this information is a working rate model now owned, and in use, by the Village's Finance Department. The Fleet Operations study evaluated the efficiency and effectiveness of the Village's fleet maintenance operation and made recommendations for improvement. In addition, it provided a tool called CAR -CAP, an Excel -based program that enables us to undertake a systematic analysis that determines the proper funding of the Capital Equipment Replacement Program. This allows the Village to replace vehicles and equipment as necessary while preventing over accumulation of funds in the Capital Equipment Replacement Fund. Budget Summary The combined operating, capital outlay, debt service and capital projects budgets for fiscal year 2007 total $164,319,511. The budget has been structurally balanced with only ongoing revenues used to fund ongoing expenditures, short term borrowing to provide resources for water and sewer infrastructure improvements, and longer term borrowing to fund major projects at the Glen. The excess of expenditures and other uses over revenues and other sources is being funded by planned draw downs of fund balance in several Village funds. These planned draw downs continue to achieve the Village's goals of maintaining sufficient fund balances at the level designated for the fund, achieve an aggressive Capital Improvements Program goal and minimize the use of debt financing in the Corporate Fund. As we continue to look for ways to streamline costs and improve cost tracking, this year's financial plan includes resources required to further enhance our technology base, evaluate several operational issues, including how the Village provides for snow and ice removal services, provide for additional staff training and certifications (Certified Public Manager Program) and further advance the Village's business planning and performance measurement. Total Corporate Fund expenditures and other uses for fiscal year 2007 are projected at $52,729,404. This represents a $1,224,077 increase, 2.38 percent, above the 2006 fiscal year appropriation. Included in these expenditures is a $445,000 allowance for contingencies, approximately one percent of expenditures, transfers to other funds of $9,216,570 to provide funding for: Capital Projects ($5,300,600), Fire Station 7 ($1,500,000), Joint Dispatch ($1,310,000) and the first phase of the Downtown Plan ($605,970), as well as a transfer of $500,000 to the Capital Equipment/Facility Replacement Fund to provide ongoing resources for the maintenance of and capital improvement to Village buildings. The Fund Balance, $20,368,522, as a Percent of Total Expenditures and Uses at December 31, 2007 is projected to be 38.63 percent, well within the Village's policy of a 33 — 40 percent Corporate Fund balance. The proposed Capital Projects Plan incorporates a diverse financing plan. The plan maximizes the use of development fees, bonds, grants, Home Rule Sales Tax and other intergovernmental cost sharing agreements that ensure a balanced distribution of costs. The plan includes a transfer from the Corporate Fund revenues derived from the Home Rule Sales Tax in the amount of $2,338,100 that will be used to help finance roadway projects throughout the community. In addition, projects planned for the enterprise funds are being financed with resources from those funds to the fullest extent possible. Village Administrative Goals 2006 — 2007 Approved by a resolution of the Board of Trustees on October 17, 2006. Goal 1: Manacle Human Resource Related Issues. ➢ Manage Police and Fire Union negotiation process. ➢ Implement new compensation system. ➢ Develop Human Resource policy assessment and strategic plan. ➢ Implement new health insurance system. ➢ Implement performance evaluation system and necessary training. ➢ Assess possibility of creating formalized supervisory training program. Goal 2: Continue Improvina Village's Information Technology Caoabilities. ➢ Develop IT strategic plan. ➢ Assess feasibility of outsourcing IT function. ➢ Formalize Geographic Information System implementation strategy and time line. Goal 3: Continue to Solidity Village's Facility Management Function. ➢ Develop work order system for building repairs. ➢ Develop life cycle study schedule for all building maintenance issues. ➢ Develop facilities maintenance strategic plan. ➢ Fire Station 7 reconstruction project underway. ➢ Assess partnership options with local jurisdictions. Goal 4: Address Village's Capital Improvement Plan Budaet. ➢ Identify funding mechanisms for CIP sustainability. ➢ Continue to improve forecasting methodology for CIP budget. ➢ Continue to focus engineering workload in terms of delivering CIP. ➢ Continue community input meeting process into CIP schedule. Goal 5: Prepare Strategic Plan for Retiring Glen TIF District. ➢ Develop public educational meeting regarding TIF Retirement Plan. ➢ Work with Core jurisdictions regarding TIF retirement issues. Goal 6: Continue Improving Operating Budget and Financial Practices. ➢ Deploy MUNIS (financial package) software. ➢ Refine revenue assessment handbook. ➢ Review business processes to identify efficiencies where appropriate. ➢ Ensure relevant CERF /MERF policies are developed and implemented. ➢ Assess MERF fund performance and recommend future course of action. ➢ Review of liability /worker's compensation insurance options and coverage. ➢ Investigate feasibility of storm water utility. ➢ Maintain Village's "Aaa" bond rating. Goal 7: Focus on Traffic Policy Development. ➢ Discuss policy with Board re: speed humps. ➢ Discuss policy with Board re: street closures. ➢ Initiate development of Traffic Policy Handbook. ➢ Develop anti- speeding campaign for Board consideration. ➢ Investigate pedestrian crosswalk engineering standards. Goal 8: Special Topics to Be Addressed. ➢ Downtown Plan recommendations initiated as directed. ➢ Library project financing established. ➢ Coordinate master planning exercise for former Navy land. ➢ Develop legislative priority plan; assess increasing presence in Springfield. ➢ Willow Road project. ➢ Initiate Milwaukee Avenue Planning Study. ➢ Monitor rezoning /redevelopment process re: Culligan property. ➢ Continue progress toward updating Appearance Code. ➢ Work with Park District to identify opportunities to consolidate services. I would like to thank the Department Directors and their team members, led by our Finance Department, who exhibited impressive leadership along with great effort in developing a fiscally sound budget, which allows us to continue providing a high level of service to our citizens, continues to shore up the Village's fiscal infrastructure, and works toward assuring the Village is a renewing, prospering community. I would also like to especially recognize the involvement of those citizens who participated in the neighborhood capital planning meetings and the telephone surveys. Finally, I would like to thank the Trustees for their dedication and leadership throughout the year. Sincerely, Todd Hileman Village Manager H C 2 Village of Glenview Total Revenues and Other Sources All Village Funds $200 $180 $160 $140 - $120 $100 $80 $60 $40 $20 8- Actual 2,005 f9 Local Taxes ❑ Charges for Services © Other /Miscellaneous Local Taxes Licenses and Permits Fees and Charges Charges for Services Intergovernmental Use of Assets Other /Miscellaneous Transfers Bond Proceeds Budget 2,006 M Licenses and Permits 15 Intergovernmental In Transfers In 2005 Actual 39,571,963 1,875,531 8,561,060 18,665,972 24,360,353 8,549,866 2,680,870 34,374,019 10,000,000 2006 Budget 41,209,367 1,766,250 3,476,280 18,032,800 22,719,745 3,018,500 12,745,000 35,344,773 39,451,349 Projected 2,006 Proposed 2,007 ❑ Fees and Charges ❑ Use of Assets M Bond Proceeds 2006 Projected 42,388,122 1,766,875 3,612,713 18,172,788 23,392,995 6,318,664 21,711,790 31,116,493 38,750,000 2007 Request 44,920,157 1,916,125 9,534,589 25,514,704 24,174,330 3,944,092 1,900,000 27,324,233 1,366,219 $ 148,639,634 $ 177,764,064 $ 187,230,440 $ 140,594,449 • Bond proceeds totaling $38,750,000 were issued during fiscal year 2006. Of this amount $28,750,000 were issued to fund projects in the Land Sales Fund and $10,000,000 in the Glen Capital Projects Fund in the spring of 2007. • The major reason for the spike in revenue for "Other /Miscellaneous" during 2006 is the result of Land Sales. • The increase in "Charges for Services" and "Fees and Charges' revenues are the result of reclassifying certain items previously recorded as transfers that should have be recorded as revenues. A similar decrease in the Other Resource Transfers -In category is the result of this budget method change. • The impact of the above item is somewhat offset by 'Transfers" into the Capital Projects Fund from the Village's Corporate Fund totaling in excess of $5.9 million. $300 c 0 $150 $100 $50 5� Actual 2005 Village of Glenview Total Expenditures and Other Uses All Village Funds Budget 2006 s -, Projected 2006 Proposed 2007 El Operations and Maintenance n Capital Outlay 11 Debt Service ❑ Capital Projects © Transfers Out 13 Others • The significant increase in the Capital Projects category is the result of three factors. First is an aggressive Capital Projects Program, which began with the 2006 budget, with the goals of improving the Village's transportation infrastructure while addressing the utility systems needs under the roadways being improved. The second is the costs associated with the purchase of land from the United States Navy. And finally, the third is the result of improving the land once it is purchased to prepare the land for resale. • Similar to the discussion on revenues there is a significant decrease in the amount of funds being transferred. This is a result of budget method changes that are more closely paralleling Generally Accepted Accounting Principles by classifying certain transactions formerly classified as Transfers -Out to now being recorded as Expenditures within the appropriate department budget. • Changes in the Village's account code structure are also causing other categories to change significantly. 7 2005 2006 2006 2007 Actual Budget Projected Request Operations and Maintenance $ 67,363,868 $ 71,484,608 $ 65,001,951 $ 87,341,039 Capital Outlay 3,769,447 4,706,670 3,593,308 2,752,242 Debt Service 15,793,879 16,246,608 15,855,148 17,672,723 Capital Projects 48,804,036 29,872,770 25,246,407 56,553,507 Transfers Out 34,374,019 35,344,773 31,116,493 27,324,233 Other 10,000,000 $ 180,105,249 $ 157,655,429 $ 140,813,307 $ 191,643,744 • The significant increase in the Capital Projects category is the result of three factors. First is an aggressive Capital Projects Program, which began with the 2006 budget, with the goals of improving the Village's transportation infrastructure while addressing the utility systems needs under the roadways being improved. The second is the costs associated with the purchase of land from the United States Navy. And finally, the third is the result of improving the land once it is purchased to prepare the land for resale. • Similar to the discussion on revenues there is a significant decrease in the amount of funds being transferred. This is a result of budget method changes that are more closely paralleling Generally Accepted Accounting Principles by classifying certain transactions formerly classified as Transfers -Out to now being recorded as Expenditures within the appropriate department budget. • Changes in the Village's account code structure are also causing other categories to change significantly. 7 PPE DF Clf yG� mage Glenenlvi,4. 1 n Organization Chart Citizens of Glenview Village Board Village Manager Public Police Fire Development Works Department Department Department Department Finance 1 joint Capital Department I Dispatch Projects Department 7 BUDGET PROCESS FLOWCHART Board Work Session Review Department Budgets Public Hearings and Adoption Review f Operating Start - Prepare Forecast EVISIVINVA Develop Department Business Plan Pictured as a watermark: Hug the Bear (Village Trademark) 10 BUDGET PROCESS FLOWCHART Capital Projects Budgets Public Hearings Start - and Adoption Prepare Forecast Models Board Work Session Review Develop CIP Budget Guidelines Submit Capital Projects Request Pictured as a watermark: Reconstruction of a Glenview Water System Water Main Financial Policies — Financial policies provide guidance and direction while developing the operating and capital improvements project's (CIP) budget and managing the fiscal resources of the Village. Their framework lends to responsible long range planning. With these tools the Village continues its quality accounfing practices per the Government Finance Officers' Association and Government Accounting Standards Board standards. The Village must follow general budget legal requirements established by Illinois law, Cook County regulations and Municipal Code when preparing the annual budget. The chart to the right outlines the various actions and deadlines that must be followed. Under each category are the requirements listed by Illinois State Statute, Cook County regulations and Municipal Code or Village Policy. Statutory Limitations Illinois Compiled Statutes (50 ILCS 330, Illinois Municipal Budget Law, and Cook County fling requirements have regulations that certain timelines be met during the Village's budget process. According to State statute a municipal government must adopt a combined annual budget and appropriation ordinance before the end of the first quarter of the year. Cook County guidelines require that Budget Officer presents proposed Operating, Capital Projects and Debt Service budgets to the Board of Trustees Tentative Annual Budget made available for public inspection Legal Notice of Public Hearing On or before the NA first Friday of October At least 30 days At least 30 prior to the days prior to required public the required hearing public hearing At least one week At least 7 prior to the public days prior to hearing the required public hearing Sept 20th and 21 st Oct 27th Nov 23rd Public Hearing on Not less than one Held prior to Dec 5th tentative annual budget week after the adoption tentative budget is made available for inspection Adoption of the Annual Prior to the start of Prior to the Dec 5th Budget by the Board of the fiscal year end of the first Trustees quarter of the year Public Hearing in the Proposed Tax Levy Adoption of the Annual Tax Levy by the Board of Trustees Filing the Tax Levy with the County Clerk's Office Filing the Truth in Taxation Certification Filing the Budget and Appropriations Ordinance 13 Prior to Adoption In time to meet the filing requirement of the last Tuesday in December On or before the last Tuesday in December On or before the last Tuesday in December Prior to Dec 5th Adoption In time to Dec 5th meet the filing deadline On or before Dec 21 st the last Tuesdayin December Filed with the Dec 26th Tax Levy Within 30 Dec 26th days of adoption by the Board of Trustees the Budget and Appropriations Ordinance must be filed with the County Clerk's Office within 30 of the adoption of the Ordinance. The filing must be accompanied by an estimate of revenues by sources and must be certified by the municipality's chief financial officer. In connection with the adoption of the Ordinance the State requires that... "Such budget and appropriations ordinance shall be prepared in tentative form by some person or persons designated by the governing body, and in such tentative form shall be made conveniently available to public inspection for at least thirty days prior to final action thereon" The statute also requires at least one public hearing be held as to the budget and appropriation ordinance prior to final adoption and that public notice be given at least 30 days prior to the public hearing. The Statute allows for a municipality to pass a continuing annual budget ordinance. Other Cook County deadlines require the government file its Tax Levy with the County Clerk's Office on or before the last Tuesday in December. In addition the government must file a "Truth in Taxation Certification" with its Tax Levy signed by the governing body's chief financial officer. Basis of Accounting The budget is prepared using the modified accrual basis of accounting for both governmental and proprietary funds. • Depreciation is not budgeted. • Capital purchases in proprietary funds are budgeted as expenditures. • Debt service payments in proprietary funds are budgeted as expenditures and proceeds of long -term debt are budgeted as revenue -like "Other Financing Sources." • For all funds, compensated absences expenditures are not recorded as earned; instead, all continuing positions are budgeted at 100 % annually. Any differences relating to use of leave time or other accruable leave is immaterial. Budget Amendments • Budget transfers between funds require Board approval. • The Budget Officer (Village Manager) is authorized to make transfers between departments (within the same fund). • Budgetary transfer authority within department non - personnel line items in the same fund is delegated to the Budget Manager. Operating Budget Preparation • No property tax increase. • Maintain General Fund Balance per fiscal policy approved February, 2005. • One percent contingency set asides (1% of General Fund Expenditures) is incorporated into the Village Managers Office budget. • Implement recommendations of the Compensation and Classification study. • Implement long range planning systems; o Water and Sewer Rates o Capital Equipment Replacement • Change budget to comply with current governmental practices. • Revenue recognition • Expenditure /transfer recognition • Increase budgetary control systems • Centralized certain responsibilities; • Information Technology • Facilities Management • Fleet Administration and Management • Develop charge back systems. • Maintain activity cost information 14 Revenues • Projected property taxes are gross of uncollectible so that the 2006 Tax Levy remains at $9,000,000. • All Village rates and fees are reviewed annually and adjusted if necessary. • Forecasted revenues are calculated by using a five year trend analysis and are projected for the next five years. Adjustments to revenue forecasts are performed annually. Capital Projects • Project costs must be greater than $50,000. • Impacts on the Village's future operating costs must be included in planning of project and incorporated within the respective department's operating budgets. • Capital Projects are adopted in whole with the intent that each project retains its budget authority until project completion. • All projects must have an identified, 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 • Long -term debt is not to be issued to finance current operations. Investments • The Village of Glenview's Investment Policy is adopted by the Board of Trustees. In accordance with that policy, public funds will be invested in a manner which will provide the maximum security of principal invested with secondary emphasis on providing the highest yield while meeting the daily cash needs of the Village. • All investments will conform to applicable State and Village statutes governing the investment of public funds. Miscellaneous • The Village is self insured for employee and covered dependent dental coverage up to a maximum of $1,500 annually for each employee. • The Village's capitalization policy is for items that have a life of at least two years and a minimum cost of $25,000. (Certain items in excess of $5,000 but less than $25,000 are budgeted in Capital Outlay line items but items costing less than $25,000 per unit are not capitalized.) Service Delivery — OUR PRIMARY MISSION Village services are delivered by department units. Please refer to the department section of this document for a review of the department's missions, accomplishments and goals. Village code, ordinances and political discourse determine the nature and extent of the services provided by these departments. Five major operating departments provide most services: • Public Works • Police • Fire • Development • Capital Projects 15 Services are also provided, both to citizens and internally to the 'line' departments by these administrative departments; • President and Board of Trustees • Village Managers Office — Administration, Human Resources, Cable TV, Communications, Information Technology and Legal Finance — Budget, Accounting, Purchasing, Customer Service Revenues — Like a business, a village must have revenues to pay for the services it provides its citizens. Unlike the federal government, it can not spend for services money it does not have. Accordingly, service levels depend entirely on the amount of monies the Village collects. Revenues come in two broad categories: taxes and charges for services. Taxes are broad -based revenues over larger tax bases to cover services for which the ultimate user is difficult to determine for fee purposes, i.e., public safety services. 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 uses both methods. Charges and fees are assessed directly to the ultimate beneficiary of service and may be intended to cover all or only a part of the service provided, such as; ➢ Licenses and permits ➢ Utility charges In those instances in which the charge is insufficient to cover the cost of service, the Village must subsidize the service with its general tax revenues. Revenues, both taxes and charges, derive from three sources; local, state shared and grants and entitlements. The various funding sources are discussed later in the fund section of this document. Funds — Governments separate the accounting of revenue sources because of internal or external requirements and restrictions. For instance: ➢ The Village can not use Motor Fuel Tax revenues to pay for public safety operations (statutory limitations). ➢ The Village can not 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, either 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 fC basis, using accounting methods similar to business enterprises. The intent of an Enterprise Fund is to earn sufficient profit to insure the fund's continued existence without reliance on general tax revenues. Other fund types used are Debt Service, Capital Projects and Internal Service funds. These funds account for transactions not related to service delivery. Instead, they account for the financing, construction and inter - department services of the Village. How It All Works — This chart shows the interaction of revenues and how they are recorded within the major operating funds and how the related departments expend those revenues in service delivery. Typical of the Corporate Fund is the receipt of a number of different types of revenues, whether they are local or shared. Most departments in the village provide general services, which are paid through the Corporate Fund. Thus, revenue is "matched" with the expenditure or service provision. Moreover, departments may cover services that are recorded in funds other than the Corporate Fund. These "special revenues" must be segregated from other revenues, because of legislative, regulatory or board requirements. In providing services through these special funds, expenditures are recorded in Special Revenue Funds, again to match the expenditures against its revenues. In this manner, a given department, while a contiguous unit for management purposes, can expend various types of monies when providing certain services upon which the revenue is based. For example, as you can see in the chart to the right under the Expenditure Section, the Public Works Department provides services through the Corporate Fund for road way maintenance and street light maintenance, Special Revenue Funds (specifically the Caretaker Fund) for maintenance activities within the boundaries of the Glen Redevelopment Project, and Enterprise Funds for Water and Sewer services both for Glenview and the North Maine Utility District. A more complete summary by fund group is presented below that includes the aforementioned Corporate, Special Revenue and Enterprise Funds as well as the non - operating Capital Projects, Debt Service, Internal Service and Trust and Agency Funds. 17 Revenues General Special Revenue S State Sales Tax X h State Income Tax X a r Motor Fuel Tax X e d Grants X Property Taxes X X L Sales Tax— Home Rule X o Utility Tax X a Hotel Room Tax X Licenses X Fees X X Permits X Charges for Services X X X Fines X Expenditures Public Works X x X D e Police X X P Fire X X a r Development x t Capital Projects X X rr President and Board x e n Village Managers x t Finance x s General Government X X summary by fund group is presented below that includes the aforementioned Corporate, Special Revenue and Enterprise Funds as well as the non - operating Capital Projects, Debt Service, Internal Service and Trust and Agency Funds. 17 BE c m O d lC G e m n -- o < S m Ao;H n 11 " min g 0 r� I s s0 oS°.3 .... m .. ° ° iii o€ S u I I 11 mills 1 g m e -1m e I I u a I I � y I E - _ Sol R mm° $ = o;� Timm "J- ° E S - - - - I I a L E 01 o w e a g 4 >`.1 2— Ji m The Village of Glenview Profile The following are excerpts from "Glenview: The First Centennial, " Published by Paul H. Thomas and the Glenview Centennial Commission, 1999. First Inhabitants and Pioneers First Inhabitants The first Indian tribe known to inhabit early Illinois was the Winnebago who were mound builders. They lived in villages and were basically an agricultural society. As time moved on, other Indian tribes moved into the area, notably the Potawatomi who settled in the area now known as Northfield Township. A succession of treaties had gradually wrested most of the Indian lands from the Native Americans. Finally, in the treaty of Chicago in 1833, the Indians gave up their last five million acres, thereby relinquishing all claims to northern Illinois and opening up the area to settlement by early pioneers, First Pioneers These first pioneers, who left their homes in Europe and England in the 1830s, were a brave, resourceful, persevering, and self - sufficient group of people. They had a strong will for freedom and were looking for an opportunity to establish themselves, Illinois, unlike the original 13 states, was a vast but beautiful sea of prairie grasses broken only by stands of oak trees which were called "groves" Traveling in those days was very difficult and often dangerous as the streams and treacherous swampy areas were unbridged, and the trails were winding and narrow. The Indians were, for the most part, friendly and even helpful so they did not present a great danger to these settlers. After the 1833 Treaty of Chicago, a flood of early settlers came into the area. One of the first families to take up residence was that of George Heslington. They had been living at Fort Dearborn (Chicago) since their arrival from England, waiting to lay claim to their future home site. All early settlers were permitted to select 160 acres of land in the area now known and Niles and Maine Townships near the site of the present Glen View Club. Located on the Deerfield moraine, their farm was just north of a large Potawatomi village. Their baby daughter was the first white child born in the Glenview area and was a great pet of the friendly neighboring Potawatomi Indians. 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 19 families settled along the Milwaukee Avenue trail in the middle 1830s. (The Kennicott story is related in "The Grove" section.) The Civil War Years The Civil War years were a period of prosperity for the farmers in Glenview. Many of the early farmers improved their farm buildings and their homes and were really quite prosperous. In October 1871, Chicago was devastated by the Great Chicago Fire. Chicago's building needs to rebuild the city lead to the construction of the Chicago and Milwaukee Railroad through the center of town. Suddenly South Northfield became easily accessible to Chicago, creating opportunities for manufacturing and the delivery of farm products to the city, such as milk, cheese, and produce. Village Incorporation Why? The concentration of settlers living on the 40 acre Swedenborg tract of land was new to the farming community of Oak Glen. It soon became apparent there was need for more services than could be provided by the existing county government or the rather informal township organizations that existed. It became apparent to the residents of the area that a local government was needed to respond more quickly to the needs of the community. The Vote Under the leadership of the Swedenborg businessmen, a referendum to incorporate at as a village was held in 1898. The first effort was defeated. However, on June 17, 1899, a second try 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. The Trustees At that time, only males could vote, so only 20 ballots were cast for the first Village Board of Trustee. Hugh Burham was elected the first village president. Trustees were: August Clayey, 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. Our Name Originally our village was called South Northfield, then for a time North Branch. In 1878, Fred Hutchings named it Oak Glen. But the railroad already had a stop by that name, so another designation had to be found. After an attempt to call it Hutchings after the donor of the land (Sara Hutchings didn't want the Hutchings' name on the railroad station which was an unsightly old rail car), and Barr, after a railroad superintendent, it became Glen View. However, Glenview, as it is know today, is the name under which it has continued to grow and prosper. 20 Governance in the Village of Glenview Glenview operates under a council- manager form of government. The Village President and six Trustees are elected at -large (i.e. they do not represent particular wards or areas of the Village). A given term is four years and there are no term limits; Trustees may run for re- election as often as they choose. Village elections are held every two years in April. The President, with the concurrence of the Trustees, appoints the Village Manager, responsible for implementing Board policies and handling day -to -day operations, as well as members of the various Commissions (Appearance, Glen Redevelopment, Historic Preservation, Natural Resources, Plan and the Zoning Board of Appeals) responsible for overseeing and regulating different aspects of the Village. The Board of Trustees meets twice a month (as do many of the Commissions). Its decisions and policy initiatives are carried out by the Village Manager and seven municipal departments Development, Finance, Fire, Capital Proiects, Manager's Office, Police and Public Works. Although there are Village facilities throughout Glenview, most services available to the public are accessed through the Village Hall, at 1225 Waukegan. Regular hours are 8 a.m. 4 p.m. Glenview by the Numbers ... Date of Incorporation: June 20, 1899 Area of Village: 13.27 square miles Population: 44,500 Number of Households: 15,464 Age: 41.3 Per Capita Income: $43,384 Median Family Income: $113,965 Average level of Education: 16.5 years School Enrollment: 11,525 Unemployment Percentage: 1.5 Median Housing Value: $336,000 21 ii �'• 111 Fund Information ILLINOIS Village of Glenview Summary of Financial Systems Fund Types Governmental Fund Types Generally used to account for tax - supported activities. General Fund — Typically serves as the chief operating fund of governments. Accounts for all financial resources except those required to be accounted for in another fund. 1000 Corporate Fund Special Revenue Funds — Used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditures for specified purposes. 2010 Motor Fuel Tax Fund 2020 Refuse and Recycling Fund 2030 E -911 Communication Fund 2040 Glen Redevelopment Fund 2050 Caretaker Fund 2060 Land Sales Fund 2080 Special Tax Allocation Fund (STAF) 2100 Foreign Fire Fund 4020 Village's Permanent Fund 7000 Escrow Deposit Fund 7010 Deposit Fund 7020 Police Special Fund Debt Service Funds — Used to account for the accumulation of resources for, the payment of, general long -term debt principal and interest. 3030 Corporate Purpose Bond Series Fund 2000 (CPBS) 3050 Corporate Purpose Bond Series Fund 2002 (CPBS) 3080 General Obligation Bond Fund 3081 Corporate Purpose Bond Series Fund 2004 (CPBS) 3090 Corporate Purpose Bond Series Fund 2006A (CPBS) 3100 Corporate Purpose Bond Series Fund 20068 (CPBS) Funds - I IV Capital Projects Funds - Used to account for financial resources to be used for the acquisition or construction of major capital facilities other than those financed by proprietary funds and trust funds). 2070 Glen CIP Bond Fund 4010 Capital Projects Bond Fund 4070 2000 Projects Bond Fund 4081 2003 Projects Bond Fund 4082 2004A Projects Bond Fund 4083 2004B Police Headquarters Bond Fund 4084 2006A Navy Land Improvement Bond Fund 4085 2006B Navy Land Purchase Bond Fund V Permanent Funds - A fiduciary fund type used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the reporting government's programs —that is, for the benefit of the government or its citizenry. The Village of Glenview does not have a Permanent Fund Funds - 2 Village of Glenview Summary of Financial Systems Fund Types Proprietary Fund Types Funds that focus on the determination of operating income, changes in net assets (or cost recovery), financial position, and cash flow. There are two types of proprietary funds: Enterprise funds and Internal Service funds. Enterprise Funds — Used to report an activity for which a fee is charged to external users for goods or services. 5000 Glenview Water Fund 5010 Wholesale Water Fund 5020 North Maine Utility Fund 5030 Sanitary Sewer Fund 5040 Commuter Parking Fund Internal Service Funds — 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. 4000 Capital Equipment/Facility Replacement Fund 6000 Municipal Equipment Repair Fund 6010 Insurance Fund 6040 Facilities Replacement Fund Funds - 3 Village of Glenview Summary of Financial Systems Fund Types Fiduciary Fund Types Funds 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. I Pension Trust Funds — (and other employee benefits) 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. 7030 Police Pension Fund 7040 Firefighters Pension Fund II Private Purpose Trust Funds — Trust funds other than pension or investment trust funds. The Village of Glenview does not have any Private Purpose Trust Funds III Investment Trust Fund - Used for reporting external investment pools. The Village of Glenview does not participate in any external investment pools. IV Escrow Fund Deposits held by the government as surety that contractors complete work imposed upon them by the government. The only Escrow Fund used by the Village of Glenview is treated as a Village Special Revenue Fund. V 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. 3000 Special Service Area Bonds Funds - 4 The following pages list each of the Village's funds including a description of the fund's major sources of revenue and a recap of the changes in budget for the fiscal year. The Corporate Fund is the main operating fund of the village. It accounts for all or a portion of every department. Its main revenue sources are general - purpose taxes such as property taxes, the 0.5% Home Rule Sales Tax and state - shared revenues. Other revenues include unrestricted charges such as business licenses, building permits and zoning fees. A discussion of the fund's major revenues follows. Revenues Local taxes are general purpose taxes applying to all services in the Corporate Fund. Local taxes include; Property Taxes (current, prior year and pension), Utility Taxes, Hotel and Amusement Taxes as well as the Home Rule Sales Tax. Property taxes — The Village is a home -rule municipality and may impose any type of property tax levy without rate limitations except where specifically prohibited by State Statutes. Receipts are deposited in the Corporate Fund without restrictions on the use of the revenue. Prior to the 2006 Fiscal Year budget (2005 Levy Year) the Glenview Board of Trustees set a self- imposed cap on the maximum total Village tax levy of $8,230,905 which included all pension, debt service and operations. Beginning with the 2005 Levy Year the Board of Trustees raised the self - imposed maximum to $9,000,000. Utility taxes — State statutes allow the Village to tax up to 5% of a utility's gross sales within the Village. Utilities that can be subject to the tax are gas, electric, telecommunication and water. There are no restrictions on the use of these revenues. Home Rule Sales Tax — In December, 2003 the Village Board of Trustees imposed a Home Rule Sales Tax in the amount of 0.5% of gross retail sales for all transactions in the Village. The tax took effect on July 1, 2004. While there is currently no restrictions on the use of the proceeds of the Home Rule Sales Tax, current practice is to transfer approximately 50% of the revenues to the Capital Projects Fund to provide resources for infrastructure improvements throughout the Village. Gryv6R Ll TaHhk, _ ___ _ F" _..._.._.__ -------- .. } "x Funds - 5 u Ca" Fad lag Taos wol,� sa. ra w T= 11MWW M pear® npmam ssx Intergovernmental revenues include fire protection district charges (Glenbrook Fire Protection District and Village of Golf), road and bridge taxes (current and prior years), Property Replacement Taxes (formerly personal property taxes), Sales Tax, State Income Tax and Make -Whole Payments. Fire Protection District — The Village of Glenview Fire Department provides fire protection for that portion of the Glenbrook Fire Protection District that is outside of the corporate boundaries of the Village. The Village invoices the Glenbrook Fire Protection District semi - annually on a pro -rata share of the Fire Department expenditures for the services provided by the Village. In addition, the Village is in a contractual relationship with the Village of Golf to provide fire protection services for that Village. Sales Taxes — Sales Tax is an umbrella term that covers the various taxes imposed under the Retailers' Occupation Tax Act (ROT), the Service Occupation Tax Act (SOT), the Service Use Tax Act (SUT) and the Use Tax Act (UT). ROT is imposed on Illinois businesses that make retail sales of tangible personal property for use or consumption. SOT is imposed on service persons who sell or transfer tangible personal property as an incident to performing their services. SUT is imposed on the use of tangible personal property acquired as an incident to the purchase of a service from a serviceperson. UT is imposed on the users of tangible personal property purchased at retail. Sixteen percent of the state collections from the 6.2 percent state rate for retail sales of general merchandise and 100 percent of the collections from the 1 percent state rate for sales of qualifying good, drugs, and medical appliances is returned to the municipal or county government where the sale took place. State Income Taxes — Illinois Income Tax is a tax that is imposed on the privilege of earning or receiving income in or as a resident of the state of Illinois. Local governments receive one -tenth of the net collections of all income tax received by the State. The amount that each municipality or county receives is based on its population in proportion to the total state population. The population figures are determined based on the latest census conducted by the United States Bureau of the Census and certified by the Office of the Secretary of State. Make -Whole Payments — The Village of Glenview, like other governmental agencies that lie within the area of the Glen Tax Incremental Financing District, receives Make -Whole Payments from the TIF. The TIF's sources used to make these payments are the Incremental Property Taxes received by the District. Funds - 6 Cupaak LuM IMeryowmneMel Re+enuas AI Wen se,m �aasaaom ux The following chart is a visual representation of the five year historical revenues of the Corporate Fund by major category. The graph is a representation of the 2007 budgeted revenues by the same major categories. o'wmrwv n�wanee - -- --- __-- - -- I i 1[ v ...._..._.... ...____ _______ i \ I ]et ne M .1 �km,W M1nb IMgTAM! �MaN1Ha, FflmtliYw �Sn'deogw Expenditures io$ 1.11 - . SJYem The following graph displays the impact of the several departments on the Corporate fund. A quick review shows the large majority of Corporate fund expenditures are related to public safety in the Police and Fire Departments, respectively. The third largest entity remains the Public Works Department with its responsibility to maintain the Village's roadways, provide for snow and ice removal, landscape services and storm water system maintenance. Police Public Works 6,067,764 14% Legal General Governemnt 1,741,797 4% Finance 1,489,24' 3% Corporate Fund Expenditures by Department Village Managers Office 1 t 4.239,155 J Spacial Appropriations 10% 513,637 1% Funds - 7 Fire 11,938,956 27% Development 3,208,287 7% Capital Projects 2,228,958 5% President and Board 59,066 0% Changes in the Budget Model Several changes in the Glenview budgeting model took place with the preparation of this document. The most dramatic impact on the budget of the Corporate Fund had to do with the recognition of revenues and expenditures. In prior years the budget document reflected transfers between funds that are now being recognized as expenditures in the funds receiving the benefit and revenues in the funds performing the services. While total Transfers Out of the Corporate Fund seem to remain fairly constant there are a significant amount of new transfers taking place, mainly to the Capital Projects Fund to provide resources for infrastructure improvements. Items that had previously been recorded as transfers but are now recorded as expenditures include cost associated with fleet maintenance, capital equipment replacement, pension costs and health insurance costs. While prior budgets had classified these items as transfers the Village's Comprehensive Annual Financial Report classified them as expenditures. This change in budget practice will help relate the Village's budget more closely with the year -end financial reports. 2005 Revenues Local Taxes $ 17,841,805 Licenses and Permits 1,872,406 Fees and Charges 7,027,767 Charges for Services 167,399 Intergovernmental 20,465, 574 Use of Assets 375,260 Other /Miscellaneous 198,047 Total Revenue $ 47,948,258 2007 15,594,910 $ 16,748,665 $ 19,517,374 1,762, 500 1,762,500 1,913,000 1,988,080 2,198,913 1,763,725 150,500 70,500 50,500 20,893,395 21,588,645 22,395,978 235,000 474,000 410,000 340,000 120,000 450,000 40,964,385 $ 42,963,223 $ 46,500,577 Sources: Transfers In $ 2,752,490 $ 1,303,490 $ 1,317,490 $ 830,543 Total Sources $ 2,752,490 $ 1,303,490 $ 1,317,490 $ 830,543 Total Revenues and Other Sources $ 50,700,748 $ 42,267,875 $ 44,280,713 $ 47,331,120 Total Funds Available for Appropriation $ 72,359,503 $ 71,338,469 $ 73,351,307 $ 73,097,927 Expenditures: Operations and Maintenance $ 32,392,479 $ 36,343,674 $ 34,520,023 $ 42,740,834 Capital Outlay 1,802,466 1,442,485 994,095 772,000 Total Expenditures $ 34,194,945 $ 37,786,159 $ 35,514,118 $ 43,512,834 Uses: Transfers Out $ 9,093,964 $ 13,719,168 $ 12,070,382 $ 9,216,570 Total Uses $ 9,093,964 $ 13,719,168 $ 12,070,382 $ 9,216,570 Total Expenditures and Other Uses $ 43,288,909 $ 51,505,327 $ 47,584,500 $ 52,729,404 Fund Balance December 31, $ 29,070,594 S 19,833,142 $ 25,766,807 $ 20,368,523 Fund Balance as a Percent o f Expenditures and Other Uses 67.15% 38.51% 54.1501( 38.63% The Village of Glenview Board of Trustees has adopted a policy that requires that the Corporate Fund Year -end Balance should be maintained at 33 to 40% of the total expenditures and uses of that year. This budget meets the policy goals of the Board of Trustees by maintaining a year end Unrestricted Fund Balance of 38.63% of the total adopted expenditures and uses. Funds - 8 Motor Fuel Tax Fund The Illinois Motor Fuel Tax (MFT) Fund is derived from a tax on the privilege of operating motor vehicles upon public highways and of operating recreational watercraft upon the waters of the State, based on the consumption of motor fuel. The motor fuel taxes deposited in the Illinois MFT Fund are: a. 19.0 cents per gallon on non - diesel fuel. b. 21.5 cents per gallon on diesel fuel. The Department of Transportation allocates these monies according to the MFT Fund Distribution statute (35 ILCS 505/8) and initiates the process for distribution of motor fuel tax to the counties, townships and municipalities. Each month warrants are issued to each municipal treasurer in the amount of the municipality's share and to each county treasurer in the amount of the county's and the county road district/townships' share of the Illinois Motor Fuel Tax Fund collected in the preceding month. After deducting certain costs of operation by the State 54.4% of the remaining revenues, Local Portion, are distributed to the municipalities (49.1 %), counties with populations over 1,000,000 (16.74 %), counties with populations under 1,000,000 (18.27 %) and road districts /townships (15.89 %) apportioned in proportion to population. Expenditures of the Illinois Motor Fuel Tax Fund — The expenditures of MFT funds requires the supervision and approval of the Department of Transportation. The corporate authorities of the municipality must adopt an ordinance or a resolution appropriating the MFT funds. The ordinance or resolution shall state how the funds are to be used and shall be submitted to the IDOT district office for approval. When MFT funds are to be used for construction, the ordinance or resolution shall specify the location, type or types, length and width of proposed construction. The Department of Transportation must approve the plans, specification, and estimates of any construction project prior to the municipality advertising for bids and letting the contract. The Department of Transportation must concur in the award of the contract. When MFT funds are to be used for maintenance, the Department of Transportation must also approve the maintenance estimate prior to advertising for bids. All work requiring bids must be advertised in the Department of Transportation's weekly contractors' bulletin. Engineering agreements also require approval by the Department. 2005 2006 2007 Actual Qudq2t Pro ected Ado ted Fund Balance January 1, S 2,589,698 S 407,198 $ 1,011,330 722,600 Revenues: Intergovernmental $ 1,300,789 $ 1,300,000 $ 1,280,000 $ 1,260,000 Use of Assets 55,844 27,000 40,500 28,850 Total Revenues and Other Sources $ 1,356,633 $ 1,327,000 $ 1,320,500 $ 1,288,850 Total Funds Available for Appropriation $ 3,946,331 $ 1,734,198 $ 2,331,830 $ 2,011,450 Expenditures: Capital Projects $ 2,935,001 $ 1,609,230 $ 1,609,230 $ 1,260,000 Total Expenditures and Other Uses $ 2,935,001 $ 1,609,230 $ 1,609,230 $ 1,260,000 Fund Balance December 31, $ 1,011,330 $ 124,968 $ 722,600 $ 751,450 The Village uses all of the resources derived from the Motor Fuel Tax Fund to perform capital construction work on eligible roadways through the Village's Capital Improvement Program. Funds - 9 Refuse and Recycling Fund The Refuse and Recycling Fund is used to account for the financial activity of the community wide recycling program. The program is designed to license and monitor prime scavenger services operating in the residential areas of the Village. Their activities will mainly be involved with the collection and disposition of recyclable items. Revenues derived from the Refuse and Recycling Fund consist of Bin Sales, $71month for each residence, Refuse Bag Sales, $0.35 each and Yard Waste Stickers, $1.75 each. In addition, the Village is the Host Community for the recycling transfer center and is paid 10% of the fees collected by the scavenger company, currently Groot Recycling and Waste Services of Elk Grove Village, Illinois. The Host Community revenue received by the Village average approximately $110,000 annually. The Solid Waste Agency of Northern Cook County (SWANCC) charges their customers a fee for trash collections. SWANCC then remits a portion of those revenues (Tipping Fees) back to the municipalities for the rights to collect the trash from the municipality's citizens. Over the last few years the Village has received about $1 million annually from Tipping Fees. Expenditures of the Refuse and Recycling Fund consist of the purchase of refuse bags for resale, the printing of yard waste stickers and the purchase of collection bins. These types of expenditures average about $33,000 annually. In addition, the Village pays a Dumping Fee to SWANCC. This fee is budgeted at $785,000 for the 2007 fiscal year. Transfers Out take place as excess Fund Balance develops within the Refuse and Recycling Fund. The funds are transferred as approved by the Village Board of Trustees to fund programs designated by the Board. During fiscal years 2005 and 2006 a total of $1.7 million has been transferred to the Capital Projects Fund to provide resources for infrastructure improvements throughout the community. 2005 2006 2007 Revenues: Licenses and Permits $ 3,125 $ 3,750 $ 4,375 $ 3,125 Fees and Charges 1,016,831 1,022,500 947,500 947,500 Use of Assets 49,897 11,000 16,000 15,213 Other /Miscellaneous 110,485 105,000 105,000 Total Revenues and Other Sources $ 1,180,338 $ 1,142,250 $ 1,072,875 $ 965,838 Total Funds Available for Appropriation $ 3,542,390 $ 3,778,052 $ 2,475,398 $ 2,036,931 Expenditures: Operations and Maintenance $ 964,867 $ 956,000 $ 874,305 $ 818,000 Total Expenditures $ 964,867 $ 956,000 $ 874,305 $ 818,000 Uses: Transfers Out $ 1,175,000 $ 530,000 $ 530,000 $ - Total Uses $ 1,175,000 $ 530,000 $ 530,000 $ - Total Expenditures and Other Uses $ 2,139,867 $ 1,486,000 $ 1,404,305 $ 818,000 Funds - 10 Joint Dispatch Fund (Formerly the E -911 Communications Fund) The Joint Dispatch Fund is used to account for the activities of the Public Safety combined police and fire dispatch operations in addition to the 911 emergency service system. Resources used in this fund include the surcharges on wireless communication devices, contracts with other local governments for which the Village provides emergency dispatch services and transfers from the Village's Corporate Fund. The changes to this activity, which are taking place during the 2007 fiscal year, include; combining separate police and fire emergency dispatch operations into one combined emergency dispatch center located in the new police facility and reducing the number of staff members needed to provide emergency dispatch services by six. The business plan developed for Joint Dispatch operations includes the goal of increasing revenues by contracting with additional local governments to provide emergency dispatch services for their communities. The Village currently provides Fire Dispatch services to the villages of Wilmette and Wheeling. It is anticipated that these services will continue for the immediate future. However, both villages have the opportunity to discontinue those services by providing the Village of Glenview with a six month notice of intent to discontinue. The Joint Dispatch business plan calls for the expansion of dispatch services to include the Village of Wheeling police dispatch. The five year financial project for this fund takes into account the possibility of expansion of services due to adding additional dispatch responsibilities should additional municipalities take advantage of the Village of Glenview's ability to provide those services. Likewise, the five year projects have also been developed should the villages of Wilmette and /or Wheeling wish to discontinue fire dispatch services. 2005 2006 2007 Actual Bud et Pro'ected Adopted Fund Balance January 1, $ it Revenues: Charges for Services $ 624,198 $ 612,500 $ 572,500 $ 589,450 Intergovernmental 354,795 - - - Use of Assets 8,667 3,000 8,575 9,092 Total Revenue $ 987,660 $ 615,500 $ 581,075 $ 598,542 Sources: Transfers In $ - $ - $ - $ 1,310,000 Total Sources $ - $ - $ - $ 1,310,000 Total Revenues and Other Sources $ 987,660 $ 615,500 $ 581,075 $ 1,908,542 Total Funds Available for Appropriation $ 1,488,457 $ 886,844 $ 913,238 $ 2,157,435 Expenditures: Operations and Maintenance $ 333,149 $ 448,604 $ 432,004 $ 1,883,652 Capital Outlay 576,367 32,775 6,525 31,000 Total Expenditures $ 909,516 $ 481,379 $ 438,529 $ 1,914,652 Uses: Transfers Out $ 246,778 $ 225,816 $ 225,816 $ - Total Uses $ 246,778 $ 225,816 $ 225,816 $ - Total Expenditures and Other Uses $ 1,156,294 $ 707,195 $ 664,345 $ 1,914,652 Funds - 11 Foreign Fire Fund The Foreign Fire Fund was established by Ordinance Number 4389 adopted in April of 2002. The revenues derived and accounted for in this fund are restricted for use by direction of the Foreign Fire Insurance Board. The resources are provided by a 2% charge on the premiums received from companies not incorporated in the State of Illinois but are engaged in providing fire insurance in the Village. Expenditures approved by the Foreign Fire Board for fiscal year 2007 include the purchase of a Stryker ambulance stretcher and a simulator that will enable the Village to provide advance driving training for Fire Department vehicles. 2005 2006 2007 Revenues: Local Taxes $ 64,583 $ - $ - $ Use of Assets 1,213 750 2,600 2,250 Other /Miscellaneous 60,000 60,000 60,000 Total Revenues and Other Sources $ 65,796 $ 60,750 $ 62,600 $ 62,250 Total Funds Available for Appropriation $ 200,490 $ 210,750 $ 240,628 $ 285,679 Expenditures: Operations and Maintenance $ 22,462 $ 11,600 $ 12,199 $ 11,600 Capital Outlay 151,500 5,000 150,000 Total Expenditures and Other Uses $ 22,462 $ 163,100 $ 17,199 $ 161,600 Fund Balance D• i $ 223,429 $ 124,079 Funds - 12 Permanent Fund The Village's Permanent Fund is used to accumulate proceeds from the sale of land at the Village's Glen Tax Incremental Financing District to provide resources for village -wide improvements outside of the TIF District. Twenty percent of all land sales in the TIF District are dedicated to the Permanent Fund. In addition to providing resources for improvements this fund is also allowed to provide short-term liquidity for TIF District improvements. Expenditures planned for fiscal year 2007 from the Permanent Fund include an outlay of $1.5 million for preliminary site improvements for land adjacent to the Glenview Public Library. Transfers Out in the amount of 145,530 of Permanent Fund resources will be transferred to the Capital Projects Fund to provide a portion of the $751,500 improvements planned for Downtown Development. 2005 2006 2007 Revenues: Use of Assets $ 1,689,609 $ 150,500 $ 482,330 $ 250,500 Total Revenue $ 1,689,609 $ 150,500 $ 482,330 $ 250,500 Sources: Transfers In $ - $ 2,824,494 $ 3,845,000 $ - Total Sources $ - $ 2,824,494 $ 3,845,000 $ - Total Revenues and Other Sources $ 1,689,609 $ 2,974,994 $ 4,327,330 $ 250,500 Total Funds Available for Appropriation $ 42,501,557 $ 42,974,994 $ 46,828,887 $ 46,079,387 Expenditures: Capital Projects $ - $ - $ - $ 1,500,000 Total Expenditures $ - $ - $ - $ 1,500,000 Uses: Transfers Out $ Total Uses $ Total Expenditures and Other Uses $ $ 4,500,000 $ 1,000,000 $ 145,530 $ 4,500,000 $ 1,000,000 $ 145,530 - $ 4,500,000 $ 1,000,000 $ 1,645,530 Fund Balance December 31, S 42,501,557 S 38,474,994 $ 45,828,887 $ 44,433,857 Funds - 13 The following funds are minor funds of the Village used to account for deposits held by the Village from contractors. The deposits are invested by the Village and the income derived remains in the funds after deposits are either used or returned. Excess fund balances are transferred to the Capital Projects 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. Escrow Deposit Fund 2005 2006 2007 Actual BudqIL ProMd% Ado Led Fund Balance January 1, $ 136,091 iii Revenues: Use of Assets $ 100,074 $ 51,500 $ 121,500 $ 75,000 Total Revenues and Other Sources $ 100,074 $ 51,500 $ 121,500 $ 75,000 Total Funds Available for Appropriation $ 236,165 $ 176,500 $ 305,665 $ 329,165 Uses: Transfers Out $ 52,000 $ 51,500 $ 51,500 $ 75,000 Total Expenditures and Other Uses $ 52,000 $ 51,500 $ 51,500 $ 75,000 Deposit Fund 2005 Revenues: Use of Assets $ 10,737 $ Total Revenues and Other Sources $ 10,737 $ 2006 2007 $ 17,900 $ 15,000 $ 17,900 $ 15,000 Total Funds Available for Appropriation $ 75,557 $ - $ 93,457 $ 108,457 Funds - 14 Police Special Fund The Police Special Fund is used to account for funds received through "Asset Forfeitures" as directed by the State 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 caused the "Forfeiture" ( i.e. Drug crimes might be used for drug prevention, burglary might result in the purchase of surveillance equipment). Funds -15 2005 2006 2007 Actual Budget Proected Ado ted Fund Balance r 000 $ 50,6 Revenues: Charges for Services $ 7,506 $ 2,000 $ 5,035 $ 2,000 Use of Assets 215 100 500 100 Other /Miscellaneous 5,432 - 737 - Total Revenues and Other Sources $ 13,153 $ 2,100 $ 6,272 $ 2,100 Total Funds Available for Appropriation $ 52,394 $ 42,100 $ 56,936 $ 51,536 Expenditures: Operations and Maintenance $ 1,730 $ 7,500 $ 7,500 $ 7,500 Total Expenditures and Other Uses $ 1,730 $ 7,500 $ 7,500 $ 7,500 Funds -15 Glen Redevelopment Fund The Glen Redevelopment Fund is used to account for the resources and expenditures related to the Village's development of the Glen Tax Incremental Financing (TIF) District. Development of the fiscal year 2007 budget of the Redevelopment Fund encompassed the total operations of the Capital Projects Administration Division. Once the total budget is developed, 40% of the budget is removed from the Redevelopment Fund and included within the Corporate Fund. This tactic was used in order to account for both the work performed by the Capital Projects Department in conjunction with the Village's Five -Year Capital Projects Plan, including project management, and to enable a systematic approach to retirement of the Glen TIF District. Transfers In are the major resource used by the Redevelopment Fund. The transfers come directly from the accumulation of resources in the Special Tax Allocation Fund or from short -term financing provided by the Village's Permanent Fund through the Special Tax Allocation Fund. Expenditures of the Redevelopment Fund include 60% of the operating costs of the Capital Projects Administration Division including personnel, operating and capital outlay costs. The remaining 40% is reflected in the Corporate Fund budget. 2005 2006 1,500,801 2007 Actual Budget Pro'ected Adopted Fund Balance January 1, S r Expenditures: i Revenues: Use of Assets $ 401 $ 100 $ 260 $ 150 Other /Miscellaneous 21,474 $ 1,038,403 $ Total Revenue $ 21,875 $ 100 $ 260 $ 150 Sources: Transfers In $ 1,550,000 $ 1,200,000 $ 1,100,000 $ 1,000,000 Total Sources $ 1,550,000 $ 1,200,000 $ 1,100,000 $ 1,000,000 Total Revenues and Other Sources $ 1,571,875 $ 1,200,100 $ 1,100,260 $ 1,000,150 Total Funds Available for Appropriation $ 1,500,801 $ 1,174,349 $ 1,034,165 $ 1,174,801 Expenditures: Operations and Maintenance $ 1,343,185 $ 1,038,403 $ 784,109 $ 1,030,960 Capital Outlay 49,561 12,025 4,500 2,000 Total Expenditures $ 1,392,746 $ 1,050,428 $ 788,609 $ 1,032,960 Uses: Transfers Out $ 174,150 $ 70,905 $ 70,905 $ 2,000 Total Uses $ 174,150 $ 70,905 $ 70,905 $ 2,000 Total Expenditures and Other Uses $ 1,566,896 $ 1,121,333 $ 859,514 $ 1,034,960 L Fund Balance December 31, $ (66,095) $ 53,016 $ 174,651 $ 139,841 Funds - 16 Glen Caretaker Fund The Glen Caretaker Fund is used to account for the resources and expenditures related to the Village's caretaking of the Glen TIF District. Development of the fiscal year 2007 budget of the Caretaker Fund has changed from the 2006 fiscal year. In order to meet the goals established by the Village's Board of Trustees to develop a plan for TIF District retirement, portions of the Caretaker budget have been moved to the Glenview Water Fund and Glenview Sanitary Sewer Fund as well as the Village's Corporate Fund. Beginning with the 2007 budget the entire improvements related to the water and sanitary sewer system have been accepted by the Village and are now being accounted for within those funds. Of the remaining improvements, the retirement plan directs that in 2007 seventeen percent of the maintenance costs associated with those improvements should now be accounted for in the Village's Corporate Fund. This budget reflects those changes. Transfers In are the major resource used by the Caretaker Fund. The transfers come directly from the accumulation of resources in the Special Tax Allocation Fund or from short -term financing provided by the Village's Permanent Fund through the Special Tax Allocation Fund. Expenditures of the Caretaker Fund include the maintenance costs associated with roadway maintenance, ice and snow control, parkway landscape maintenance and maintenance of the storm water system within the boundaries of the Glen TIF District. Also included with the Caretaker Fund are costs associated with the maintenance of the parking decks and open space recreation land within the District. Revenues: Use of Assets Other /Miscellaneous 2005 2006 2007 $ 452 $ 51,729 Total Revenue $ 52,181 $ 100 $ 450 $ 100 $ 450 $ Sources: Transfers In $ 2,175,000 $ 2,150,000 $ 2,150,000 $ 1,900,000 Total Sources $ 2,175,000 $ 2,150,000 $ 2,150,000 $ 1,900,000 Total Revenues and Other Sources $ 2,227,181 $ 2,150,100 $ 2,150,450 $ 1,900,000 Total Funds Available for Appropriation $ 2,163,734 $ 2,150,100 $ 2,294,307 $ 2,754,556 Expenditures: Operations and Maintenance $ 1,754,801 $ 1,911,211 $ 1,237,995 $ 1,918,798 Capital Outlay 9,000 - Total Expenditures $ 1,754,801 $ 1,920,211 $ 1,237,995 $ 1,918,798 Uses: Transfers Out $ 265,076 $ 201,756 $ 201,756 $ 2,000 Total Uses $ 265,076 $ 201,756 $ 201,756 $ 2,000 Total Expenditures and Other Uses $ 2,019,877 $ 2,121,967 $ 1,439,751 $ 1,920,798 Fund Balance December 31, $ 143,857 S 28,133 S 854,556 S 833,758 Funds - 17 Glen Land Sales Fund The Glen Land Sales Fund is used to account for resources and expenditures related to the sale of properties in the Glen TIF District. The major activities of this fund for the 2006 and 2007 fiscal year consist of the sale of property in the District late during 2006 resulting in revenues totaling in excess of $19 million. In December of 2006 the Village issued bonds of $28 million that will provide the resources to purchase 40 acres of Navy Housing Land. The purchase of the Navy land is scheduled to take place in early 2007 resulting in the Capital Projects expenditures in excess of $22.8 million. Revenues: Fees and Charges Use of Assets Other /Miscellaneous Total Revenue Sources: Bond Proceeds Total Sources Total Revenues and Other Sources 2005 10,935,368 $ 23,936,063 $ 2006 $ 27,123,6D6 Expenditures: 2007 Actual Budget Operations and Maintenance $ Projected 105,750 $ Adopted $ - Debt Service 942,804 759,527 i 296,000 ►6 $ - $ 2,700 $ 2,700 $ 2,700 11,759 $ 23,162,262 1,500 28,500 10,500 5,710 10, 500, 000 19, 225,000 $ 17,469 $ 10,504,200 $ 19,256,200 $ 13,200 $ - $ 28,750,000 $ 28,750,000 $ - $ - $ 28,750,000 $ 28,750,000 $ - $ 17,469 $ 39,254,200 $ 48,006,200 $ 13,200 Total Funds Available for Appropriation $ 10,935,368 $ 23,936,063 $ 31,595,863 $ 27,123,6D6 Expenditures: Operations and Maintenance $ 328 $ 105,750 $ 105,930 $ - Debt Service 942,804 759,527 534,527 296,000 Capital Projects 781,837 - - 22,866,262 Total Expenditures $ 1,724,969 $ 865,277 $ 640,457 $ 23,162,262 Uses: Transfers Out $ 3,750,000 $ 2,824,494 $ 3,845,000 $ - Total Uses $ 3,750,000 $ 2,824,494 $ 3,845,000 $ - Total Expenditures and Other Uses $ 5,474,969 $ 3,689,771 $ 4,485,457 $ 23,162,262 Fund Balance December 31, $ (16,410,337) $ 20,246,292 $ 27,110,406 $ 3,961,344 Fund Deficits have existed within the Glen Land Sales Fund. During periods when the Fund is operating with a negative cash flow, current cash needs are provided by an Interfund Loan from the TIF Special Tax Allocation !Fund. Repayment of the loan takes place as soon as practical after sufficient cash is accumulated through the sale of land. Funds - 18 Special Tax Allocation Fund The Special Tax Allocation Fund (STAF) is one of the TIF District Funds used to account for the revenues and expenditures of the District during its existence. This particular fund accounts for the incremental tax revenues and the expenditures associated with the payment of Make -Whole payments to other core jurisdictions with boundaries inside of the District. These core jurisdictions consist of, the Village of Glenview, School Districts 34 and 225, the Glenview Park District and the Glenview Public Library. Service fees and incentive fees associated with the District are also accounted for within the STAF. Revenues of the STAF are generated from incremental property taxes caused by the growth of the assessed valuation at the Glen TIF District. These incremental taxes are projected to grow to over $35 million annually before the TIF District is retired which is planned to happen during 2018. Transfers Out are made to the Glen Redevelopment Fund and Caretaker Fund to provide resources for current administrative operations and maintenance activities within the District. Total Funds Available for Appropriation $ 2005 $ 25,859,495 2006 19,162,474 $ 2007 Expenditures: Actual Bud et Projected Ado ted Fund Balance January 1, S 80,410 $ r $ 8,319,537 $ r Revenues: 11,531,270 11,453,307 11,287,447 13,299,075 Local Taxes $ 19,032,283 $ 21,250,000 $ 21,250,000 $ 23,100,000 Use of Assets 120,112 2,000 34,300 27,500 Other /Miscellaneous $ 44,658 $ 3,350,000 $ 3,250,000 $ 2,900,000 Total Revenue $ 19,197,053 $ 21,252,000 $ 21,284,300 $ 23,127,500 Sources: $ 13,772,187 $ 3,350,000 $ 3,250,000 $ 2,900,000 Transfers In $ - $ 4,500,000 $ 1,000,000 $ - Bond Proceeds 28,438,546 10,000,000 Total Sources $ 10,000,000 $ 4,500,000 $ 1,000,000 $ - Total Revenues and Other Sources $ 29,197,053 $ 25,752,000 $ 22,284,300 $ 23,127,500 Total Funds Available for Appropriation $ 29,277,463 $ 25,859,495 $ 19,162,474 $ 19,432,990 Expenditures: Operations and Maintenance $ 7,095,832 $ 10,953,280 $ 8,319,537 $ 12,239,471 Debt Service 11,531,270 11,453,307 11,287,447 13,299,075 Total Expenditures $ 18,627,102 $ 22,406,587 $ 19,606,984 $ 25,538,546 Uses: Transfers Out $ 3,772,187 $ 3,350,000 $ 3,250,000 $ 2,900,000 Other 10,000,000 Total Uses $ 13,772,187 $ 3,350,000 $ 3,250,000 $ 2,900,000 Total Expenditures and Other Uses $ 32,399,289 $ 25,756,587 $ 22,856,984 $ 28,438,546 Fund Balance December 31, $ (3,121,826) $ 102,908 S (3,694,510) S (9,005,556) Projected Fund Deficits exist within the STAF. Funds used to make current outlays of cash are provided by an Interfund Loan from the Village's Permanent Fund. Repayment of the loan, plus all accrued interest, is scheduled to be made in the last three to four years of the District when incremental property taxes exceed all anticipated expenditures. In addition to loans from the Village's Permanent Fund, resources are provided by the issuance of bonds as the needs arise. Funds - 19 Debt service funds are used to account for payment of principal and interest on bonded debt paid from governmental fund resources. Long -term bonded debt of Enterprise Funds is recorded and paid directly from the fund. A discussion of debt activity is included in the Debt Management section. The Village has two types of long -term governmental debt. First is debt as of the result of the Glen TIF District. The several bond issues of the Glen TIF are represented as expenditures from the Special Tax Allocation Fund (STAF) represented in the previous table. The other type of long -term governmental debt is Corporate Purpose Bond Issues that fund infrastructure improvements through the Capital Projects Fund. While there are several outstanding issues the following table combines all of those issues into one Debt Service Fund statement. There are two issues that account for the expenditures for debt service in this table. They are the Corporate Purpose Bond Series 2000 issued for village -wide infrastructure improvements and the Corporate Purpose Bond Series 20048 issued to provide resources for the construction of the police headquarters. All other Corporate Purpose Bonds or General Obligation Bonds are abated. Total Revenues and Other Sources $ 2,087,718 $ 1,954,900 $ 2,022,674 $ 2,168,226 Total Funds Available for Appropriation $ 2005 $ 4,104,900 $ 2006 Expenditures: 2007 Actual Debt Service Bud et 2,831,267 Prolected 2,887,275 $ Adopted Fund Balance January 1, $ 3,242,038 $ 2,15G,000 2,887,275 $ 2,935,275 i i Revenues: Transfers Out $ 423,106 $ - $ - $ - Local Taxes $ 1,445,123 $ 1,954,500 $ 1,979,500 $ 2,162,826 Use of Assets 159,972 400 43,174 5,400 Other /Miscellaneous 12,330 - - - Total Revenue $ 1,617,425 $ 1,954,900 $ 2,022,674 $ 2,168,226 Sources: Transfers In $ 470,293 $ - $ - $ Total Sources $ 470,293 $ - - $ - Total Revenues and Other Sources $ 2,087,718 $ 1,954,900 $ 2,022,674 $ 2,168,226 Total Funds Available for Appropriation $ 5,329,756 $ 4,104,900 $ 4,098,057 $ 3,379,008 Expenditures: Debt Service $ 2,831,267 $ 2,887,275 $ 2,887,275 $ 2,935,275 Total Expenditures $ 2,831,267 $ 2,887,275 $ 2,887,275 $ 2,935,275 Uses: Transfers Out $ 423,106 $ - $ - $ - Total Uses $ 423,106 $ - $ _ - $ Total Expenditures and Other Uses $ 3,254,373 $ 2,887,275 $ 2,887,275 $ 2,935,275 Fund Balance December 31, $ 2,075,383 $ 1,217,625 $ 1,210,782 $ 443,733 Funds - 20 This fund accounts for the expenditures related to capital improvement projects for governmental funds. Revenues include anticipated or actual bond proceeds and transfers from other funds for their respective projects. Expenditures for capital projects of Enterprise Funds are shown within that section. A list of capital projects is included within the Capital Improvement Section of this document. A series of public meetings and presentations to the Board of Trustees occur with this portion of the budget. The Capital Improvement Program 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. 2005 Revenues: $ Loral Taxes $ 1,050,000 $ Intergovernmental 2,239,195 Use of Assets 1,232,825 Other /Miscellaneous 109,258 Total Revenue $ 4,631,278 $ Sources: 2006 2007 Bud et Pro acted Ado tad � rrr 2,270,000 $ 2,270,000 $ - 524,350 524,350 515,852 13,200 428,790 15,200 - 103,583 - 2,807,550 $ 3,326,723 $ 531,052 Transfers In $ 15,786,783 $ 14,007,814 $ 12,352,928 $ 20,283,690 Bond Proceeds - 10,701,349 10,000,000 61,219 Total Sources $ 15,786,783 $ 24,709,163 $ 22,352,928 $ 20,344,909 Total Revenues and Other Sources $ 20,418,061 $ 27,516,713 $ 25,679,651 $ 20,875,961 Total Funds Available for Appropriation $ 68,049,763 $ 42,866,713 $ 39,659,195 $ 33,661,510 Expenditures: Operations and Maintenance $ 83,003 $ 94,500 $ 94,500 $ - Capital Projects $ 41,667,195 $ 222748,621 $ 18,961,332 $ 19,954,009 Total Expenditures $ 41,750,198 $ 22,843,121 $ 19,055,832 $ 192954,009 Uses: Transfers Out $ 12,320,021 $ 7,817,814 $ 7,817,814 $ 13,679,090 Total Uses $ 12,320,021 $ 7,817,814 $ 7,817,814 $ 13,679,090 Total Expenditures and Other Uses $ 54,070,219 $ 30,660,935 $ 26,873,646 $ 33,633,099 Fund Balance December 31, $ 13,979,544 $ 12,205,778 S 12,785,549 $ 28,411 Funds -21 As noted in the overview, 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. • General revenues have legal or statutory limitations in amount and cannot cover all the services required by its citizens. • General revenues are historically used to finance expenditures 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 in which long -lived assets 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 with the only expense recognition related to interest on the debt. For budget purposes, however, the expenditure of monies related to these activities must be accounted for like those of governmental funds. As such, expenditure of funds is generally reported when expended, irrespective of the long- term use of the underlying asset. Moreover, Village policy requires the budgeting of all non - capital project funds to be expended in a fiscal year. This leads to a budget basis of reporting that is not in accordance with generally accepted accounting principals (GAAP). This "budget basis" results in two types of reporting for Enterprise Funds on the Village's financial statements. That basis shows operating budgets that are similar to GAAP and capital budgets that report in a more traditional governmental display. This display does not include budgets for depreciation. The Village of Glenview operates its water and sanitary sewer utilities, wholesale water, North Maine water and sewer utility and the commuter parking operations as enterprise funds, meaning that the operations are designed to be self - supporting via fees and charges collected from the users of the operations. The Enterprise Funds are comprised of the Glenview Water Fund, Wholesale Water Fund, North Maine Water and Sewer Fund, Glenview Sanitary Sewer Fund and Commuter Parking Fund. The Village provides water and sewer service to customers located both within and outside the corporate limits of the Village. The Village provides water distribution and sewer collection and conveyance but does not provide water or sewer treatment. The Village also maintains the parking lots and buildings at the two METRA stations located within the Village. Glenview Water Fund The Village's water customer base includes approximately 15,250 water customers; 1,820 of them being unincorporated. The Village separates its customers into five customer classes: residential commercial, government, industrial and municipal. Approximately 95.6% of total customers are residential, 3.4% are commercial, and about 1% are industrial, government and municipal customers. Customers are billed on a quarterly basis with 1/3rd of the customers being billed each month. In order to project future costs of service and provide appropriate revenues to provide resources to meet those costs certain assumptions are used to project a future customer base and consumption. The assumptions used to project the customer base is that base will increase by 1.5% annual which would mean in 2016 the Village water system would be serving approximately 17,800 customers. Total fiscal year 2005 billable water consumption for the Village was approximately 2.27 billion gallons, 1.98 billion gallons for incorporated customers and 0.29 billion gallons for unincorporated customers. Similar assumptions are used to calculate growth in water consumption as are used in the growth of the customer base. Funds - 22 During 2006 the Village conducted an in -depth water and sewer cost of service study performed by the Municipal & Financial Services Group (MFSG) of Annapolis, Maryland. The study was predicated on the use of cash Flow analysis to support the pricing of utility services. The cost of service analysis used a planning period of 10 years (fiscal year 2007 — 2016). The findings of the study determined that current water user rates do not produce sufficient cash revenue to cover cash revenue requirements for fiscal year 2007 or the years following. Based upon the projected quantities of water sold, the current rates would produce cash revenues roughly 12% less than the required cash revenue for fiscal year 2007 with subsequent shortfalls annually over the planning period. The conclusion was that the Village would need to increase water revenues by 12% to break even on a cash basis for fiscal year 2007. The Board of Trustees elected to avoid that large of an increase in one year by using available cash reserves and gradually raising rates over a 5 -year period. The rate increase approved by the Board in June, 2006 was a total 7.5% increase in water fees beginning with bills generated after August 1st with the caveat that based on an annual analysis the rates may be increased over the next four years by a similar amount. 2005 Revenues: Charges for Services $ 8,710,892 $ Use of Assets 140,086 Other /Miscellaneous 11,083 Total Revenue $ 8,862,061 $ Sources: 2006 2007 8,537,500 $ 8,605,000 $ 9,521,095 88,000 220,910 211,447 - 2,500 8,625,500 $ 8,828,410 $ 9,732,542 Transfers In $ 740,270 $ 567,000 $ 567,000 $ - Bond Proceeds 213,305 Total Sources $ 740,270 $ 567,000 $ 567,000 $ 213,305 Total Revenues and Other Sources $ 9,602,331 $ 9,192,500 $ 9,395,410 $ 9,945,847 Total Funds Available for Appropriation $ 16,256,789 $ 14,692,500 $ 15,855,796 $ 16,635,687 Expenditures: Operations and Maintenance $ 5,9592643 $ 5,354,730 $ 5,074,308 $ 6,995,154 Capital Outlay 12,574 27,925 7,550 - Capital Projects 2,563,589 3,312,899 3,023,825 3,228,641 Total Expenditures $ 8,535,806 $ 8,695,554 $ 8,105,683 $ 10,223,795 Uses: Transfers Out $ 1,260,597 $ 1,060,273 $ 1,060,273 $ 310,012 Other Total Uses $ 1,260,597 $ 1,060,273 $ 1,060,273 $ 310,012 Total Expenditures and Other Uses $ 9,796,403 $ 9,755,827 $ 9,165,956 $ 10,533,807 Working Capital December 31, $ 6,460,386 S 4,936,673 $ 6,689,840 $ 6,101,860 A recommendation of the water rate analysis included setting up a formal 0 &M Reserve and a Repair, Renewal and Rehabilitation ("W) Reserve for the water system. The ON Reserve was set to maintain a 90 day cash reserve for operating expenses. The 3R Reserve is to provide funds to pay for unexpected major repairs and planned replacements or rehabilitation of equipment or other major fixed assets. The Reserve can be used to pay for capital costs in order to avoid or minimize the amount that would otherwise be recovered through user fees (and possibly result in significant rate increases). Funds - 23 Wholesale Water Fund The Wholesale Water Fund was established to account for the operations associated with the purchase of water from the Village of Wilmette for sale to other water systems. The Village of Glenview is in essence a pass- through provider of Lake Michigan water. The major cost of operations of this fund is the cost of the water purchased and the transmission casts. Revenues are derived from contracts with those water systems to which the water is pumped. Anticipated revenues in excess of expenditures are used as transfers to other funds to provide resources for village - wide capital improvements are given to the Corporate Fund as a return on investment for the operations of the system. The results of the water and sewer rate study conducted by MFSG indicated that the operations and maintenance expenditures for the Wholesale Water Fund would be $1.4 million. Of that amount about $30,000 would be associated with personnel costs, $250,000 for other operational expenditures, $820,000 for the purchase of water and the remainder for debt service. The majority of the Wholesale Water Fund operating expenditures were assumed to increase annually by 3% which would result in expenses of about $1.8 million by fiscal year 2016. 2005 2006 2007 Revenues: $ 1,048,286 $ 913,045 Charges for Services $ 1,707,316 $ 1,675,000 $ 1,500,000 $ 1,470,049 Use of Assets 27,008 11,000 41,000 28,300 Total Revenues and Other Sources $ 1,734,324 $ 1,686,000 $ 1,541,000 $ 1,498,349 Total Funds Available for Appropriation $ 2,441,760 $ 2,786,000 $ 2,764,960 $ 2,888,928 Expenditures: Operations and Maintenance $ 1,048,286 $ 913,045 $ 894,541 $ 955,429 Capital Outlay 2,427 2,600 2,600 - Debt Service 47,485 230,433 230,433 231,732 Total Expenditures $ 1,098,198 $ 1,146,078 $ 1,127,574 $ 1,187,161 Uses: Transfers Out $ 119,602 $ 246,807 $ 246,807 $ 243,911 Total Uses $ 119,602 $ 246,807 $ 246,807 $ 243,911 Total Expenditures and Other Uses $ 1,217,800 $ 1,392,885 $ 1,374,381 $ 1,431,072 Working Capital December 31, $ 1,223,960 $ 1,393,115 $ 1,390,579 $ 1,457,856 Similar to the Glenview Water Utility Fund, the Wholesale Water Fund has established both an O&M Reserve and a 3R Reserve. Based on the result of the cost of service study the Wholesale Water Fund will continue to operate with a net surplus through 2011. However, rate adjustments will be needed during that time to maintain the level of return on investment (7.5% of revenues) expected from this operation and provide funds village -wide infrastructure improvements. Annual analysis will be performed to determine what those rate increase need to be and when appropriate recommendations will be made to the Village Board of Trustees to make those adjustments. Funds - 24 North Maine Water and Sewer Utility Fund The Village of Glenview purchased the North Maine Water and Sewer System in September 1997. The system was purchased for approximately $7 million with the issuance of debt. One of the primary reasons for the purchase of the system was to generate a reasonable return for the Village based on the initial investment. Consideration has been made as to whether the Village should continue to operate the North Maine Utility or divest itself from the operation. Based upon the results of the MFSG cost of service analysis and discussion with the Board of Trustees, a determination was made that it was in the best interest of both the Village and the customers of the System for the Village to maintain operations. While a significant increase in rates is required so as to meet the annual cash requirements needed to operate the System, the Village could maintain control with a much smaller increase than would be required of a private operator, thereby minimizing the cost to the System's customers. In addition, the Village could continue to receive a return on its original investment which would be earmarked for village -wide infrastructure improvements. During June, 2006 the Board of Trustees agreed to maintain ownership of the North Maine Water and Sewer Utility System and to increase user fees by 10.25% for water operations and 17.5% for sewer operations. The increase was to take effect with bills generated after August 1st. Customers in the North Maine System are billed monthly with alternate bills being estimated versus being generated from meter readings. An annual analysis of cash requirements will be performed to determine whether rates will need to be adjusted in order to operate the System (including maintaining an 0 &M Reserve, 3R Reserve and providing for capital projects) on a cash -as- you -go basis. Total Revenues and Other Sources $ 6,302,551 $ 5,877,800 $ 6,084,600 $ 7,676,103 Total Funds Available for Appropriation $ 2005 $ 6,877,800 2006 7,504,868 $ 2007 Expenditures: Actual Bud et Pro ected Adopted Working Capital January 1, S 885.861 S 1,000 ,000 S 1420,268 $ r Revenues: 105,974 12,850 14,190 - Charges for Services $ 5,871,795 $ 5,865,300 $ 6,056,100 $ 7,185,824 Use of Assets 40,220 12,500 28,500 55,779 Other /Miscellaneous $ 145,163 $ 5,585,184 $ 5,234,684 $ 7,702,680 Total Revenue $ 6,057,178 $ 5,877,800 $ 6,084,600 $ 7,241,603 Sources: $ 792,119 $ 501,234 $ 501,234 $ 715,883 Transfers In $ 245,373 $ - $ - $ - Bond Proceeds 434,500 Total Sources $ 245,373 $ $ $ 434,500 Total Revenues and Other Sources $ 6,302,551 $ 5,877,800 $ 6,084,600 $ 7,676,103 Total Funds Available for Appropriation $ 7,188,412 $ 6,877,800 $ 7,504,868 $ 9,445,053 Expenditures: Operations and Maintenance $ 4,526,826 $ 4,796,225 $ 4,444,985 $ 4,944,227 Capital Outlay 105,974 12,850 14,190 - Debt Service 301,098 776,109 775,509 774,953 Capital Projects 1,983,500 Total Expenditures $ 4,933,898 $ 5,585,184 $ 5,234,684 $ 7,702,680 Uses: Transfers Out $ 792,119 $ 501,234 $ 501,234 $ 715,883 Total Uses $ 792,119 $ 501,234 $ 5 01,234 $ 715,883 Total Expenditures and Other Uses $ 5,726,017 $ 6,086,418 $ 5,735,918 $ 8,418,563 Funds - 25 Glenview Sanitary Sewer Fund The Village's sanitary sewer customer base includes approximately 9,700 sewer customers, all of them within the corporate boundaries of the Village. There are a number of properties in the Village that receive water service but are not connected to the Village's sanitary sewer system which, along with those water customers served by the Village that are outside of the Village limits, make up the difference of about 5,500 customers. Like the Village's water operations, customers are billed quarterly with 113rd of the customers being billed monthly. Customers are segregated into five major classes; residential, commercial, industrial, government and municipal similar to the water classes. Assumptions to project future cost of operations are also similar to those used by the Water Fund. The anticipated customer base projected for 2016 is about 11,575. Consumption of water used to calculate sewer charges for 2005 was 1.09 million gallons with projects for 2016 calculated at 1.45 billion gallons. The findings of the MFSG cost of service study determined that sewer user rates do not produce sufficient cash revenue to cover cash revenue requirements for fiscal year 2007 or the years following. Based upon the quantities of water sold, the current rates would produce cash revenue roughly 25% less than the required cash revenue for fiscal year 2007. The conclusion was that the Village would need to increase sewer revenue by 25 %. The Board of Trustees elected to avoid that large of an increase in one year by using short term borrowing with gradual increases over a five year period. The rate increase approved by the Board in June, 2006 was a total 18.5% increase in sewer fees beginning with billing generated after August 1 sl with the caveat that based on an annual analysis the rates may be increased over the next four years. 2005 2006 2007 Actual Budget Projected Adopted Working Capital January 1, $ 1,596,202 $ 2,000,000 $ 2,109,584 .. Revenues: Fees and Charges $ 66,436 $ - $ - $ - Charges for Services 1,576,519 1,190,000 1,197,000 1,485,492 Use of Assets 39,541 11,000 53,000 47,061 Other /Miscellaneous 8,665 - 233,970 Total Revenue $ 1,691,161 $ 1,201,000 $ 1,483,970 $ 1,532,553 Sources: Transfers In $ 438,964 $ 423,000 $ 423,000 $ - Bond Proceeds - - - 657,195 Total Sources $ 438,964 $ 423,000 $ 423,000 $ 657,195 Total Revenues and Other Sources $ 2,130,125 $ 1,624,000 $ 1,906,970 $ 2,189,748 Total Funds Available for Appropriation $ 3,726,327 $ 3,624,000 $ 4,016,554 $ 3,853,543 Expenditures: Operations and Maintenance $ 379,507 $ 504,237 $ 535,153 $ 669,591 Capital Outlay 1,893 2,475 2,475 - Capital Projects 856,414 1,652,020 1,652,020 2,311,095 Total Expenditures $ 1,237,814 $ 2,158,732 $ 2,189,648 $ 2,980,686 Uses: Transfers Out $ 378,929 $ 163,111 $ 163,111 $ 29,237 Total Uses $ 378,929 $ 163,111 $ 163,111 $ 29,237 Total Expenditures and Other Uses $ 1,616,743 $ 2,321,843 $ 2,352,759 $ 3,009,923 Working Capital December 31, $ 2,109,584 $ 1,302,157 $ 1,663,795 $ 843,620 Funds - 26 Commuter Parking Fund The Village maintains two commuter parking lots and facilities at the METRA stations located in the Village. One station is located in the Village's downtown area while the other station is located within the area of the Glen TIF District. The resources used to provide the maintenance are derived from parking fees generated at the parking lots. The Village offers two ways for customers to pay for the right to park in the lots. The first way is to pay -as- you -go or daily parking fees which are $2.00 for each day. Customers are also allowed to purchase the limited number of annual parking permits allowed by METRA. Permits are sold to residents for an annual fee of $300 while non- residents are required to pay $400 annually. Permits may be purchased in six month increments. While the Village is allowed to sell 1,000 permits for the downtown station, just over 800 are currently in use. The Village is limited to the sale of 160 permits at the Glen station and all permits are currently in use. The Village's Finance Department maintains a waiting list for customers who wish to purchase permits at the Glen. Total Funds Available for Appropriation 2005 Actual Bud et 2006 Pro'ected 2007 Ado ted Working Capital January 1, $ 419,754 $ 500,000 i Expenditures: Revenues: Fees and Charges $ 450,026 $ 463,000 $ 463,600 $ 466,000 Use of Assets 4,765 3,000 9,500 5,500 Total Revenues and Other Sources $ 454,791 $ 466,000 $ 473,100 $ 471,500 Total Funds Available for Appropriation $ 874,545 $ 966,000 $ 983,318 $ 1,031,351 Expenditures: Operations and Maintenance $ 364,327 $ 317,252 $ 391,867 $ 465,303 Capital Outlay - 575 575 - Capital Projects - 550,000 - 550,000 Total Expenditures $ 364,327 $ 867,827 $ 392,442 $ 1,015,303 Uses: Transfers Out $ - $ 31,025 $ 31,025 $ 5,000 Total Uses $ - $ 31,025 $ 31,025 $ 5,000 Total Expenditures and Other Uses $ 364,327 $ 898,852 $ 423,467 $ 1,020,303 Working Capital December 31, $ 510,218 $ 67,148 S 559,851 $ 11,048 Expenditures in the Commuter Parking Fund consist of costs needed to maintain and upkeep the station facility and parking lots including parking lot sweeping, snow removal, landscaping, maintaining the heating and air conditioning units and similar activities. The expenditure planned for capital projects consist of the purchase of additional parking space at the Glen station and improvements needed to make that space usable for parking. Funds - 27 Capital Equipment Replacement Fund This fund accounts for the accumulation of resources from each department for the replacement of vehicles and equipment. After the initial purchase by the operating fund, the asset is recorded in this fund and "leased" by the operating department. The lease payment amounts are determined by a calculation that determines; the life of the asset, the anticipated replacement cost of the vehicle /equipment, the anticipated salvage value of the lease equipment and any investment earnings on resources accumulated during the life of the equipment. The calculation is determined for each piece of equipment assigned to the Fund. Projections are made that will enable the Fund to have sufficient resources to replace every piece of equipment on its scheduled due date. The policy applied to this Fund sets a baseline whereby the resources within the Fund never drop below $1 million or raise to a level that would be more than the baseline plus the next two years anticipated expenditures for replacement. Total Funds Available for Appropriation $ 2005 $ 13,462,350 2006 12,551,525 $ 5,451,531 2007 Actual Budget Proiected Operations and Maintenance Adopted Fund Balance January 1, $ 9,671,193 $ 9,500,000 $ - 9,836,522 $ 4,500,000 Revenues: 32010,360 2,535,798 1,752,242 Total Expenditures $ 1,197,492 $ Charges for Services $ 347 $ - $ 166,653 $ 951,531 Use of Assets 232,360 Transfers Out 160,000 511,624 160,000 - - OthertMiscellaneous $ - 14,900 $ - $ - $ 5,497,227 Total Revenue $ 247,607 $ 160,000 $ 326,653 $ 951,531 Sources: Transfers In $ 1,626,838 $ 3,802,350 $ 2,388,350 $ Total Sources $ 1,626,838 $ 3,802,350 $ 2,388,350 $ Total Revenues and Other Sources $ 1,874,445 $ 3,962,350 $ 2,715,003 $ 951,531 Total Funds Available for Appropriation $ 11,545,638 $ 13,462,350 $ 12,551,525 $ 5,451,531 Expenditures: Operations and Maintenance $ - $ 12,000 $ 18,500 $ - CapitalOutlay 1,197,492 32010,360 2,535,798 1,752,242 Total Expenditures $ 1,197,492 $ 3,022,360 $ 2,554,298 $ 1,752,242 Uses: Transfers Out $ 511,624 $ - $ 5,497,227 $ - Total Uses $ 511,624 $ - $ 5,497,227 $ - Total Expenditures and Other Uses $ 1,709,116 $ 3,022,360 $ 8,051,525 $ 1,752,242 Fund Balance December 31, $ 9,836,522 $ 10,439,990 $ 4,500,000 $ 3,699;289 Funds - 28 Municipal Equipment Repair Fund The Municipal Equipment Repair Fund (MERF) accounts for the operations of fleet maintenance in the village and is managed within the Public Works Department. The fleet maintenance activity used a series of interdepartmental charges reflected as revenues within the MERF and expenditures in the budgets of the departments receiving the value of the fleet maintenance activities. By using an internal service fund, the financial activities of the division can be more easily monitored as to the efficiency and effectiveness of the operation. 2005 2006 Revenues 2007 Charges for Services $ 1,248,834 $ - $ 1,241,728 $ 1,403,763 Intergovernmental 2,000 2,500 Use of Assets $ 460 $ 1,000 $ 525 $ 500 Other /Miscellaneous 150,932 85,000 116,000 95,000 Total Revenue $ 151,392 $ 88,000 $ 116,525 $ 1,501,763 Sources: Transfers In $ 1,260,032 $ 1,142,100 $ 1,345,548 $ - Total Sources $ 1,260,032 $ 1,142,100 $ 1,345,548 $ Total Revenues and Other Sources $ 1,411,424 $ 1,230,100 $ 1,462,073 $ 1,501,763 Total Funds Available for Appropriation $ 1,248,834 $ 1,260,100 $ 1,241,728 $ 1,503,945 Expenditures: Operations and Maintenance $ 1,409,620 $ 1,234,261 $ 1,168,676 $ 1,419,936 Capital Outlay 20,693 2,100 20,000 45,000 Total Expenditures $ 1,430,313 $ 1,236,361 $ 1,188,676 $ 1,464,936 Uses: Transfers Out $ 38,866 $ 50,870 $ 50,870 $ - Total Uses $ 38,866 $ 50,870 $ 50,870 $ Total Expenditures and Other Uses $ 1,469,179 $ 1,287,231 $ 1,239,546 $ 1,464,936 Fund Balance December 31, $ (220,345) $ (27,131) S 2,182 $ 39,009 Fund balance deficiencies within the MERF are made up through pro -rated charge backs to the various operating departments. Funds - 29 Insurance Fund The Insurance Fund accounts for the activities and risk retention of the village for liability and casualty issues as well as for employer paid employee health care costs. When budgets are developed, the estimated costs associated with insurance costs are made to the various village funds. Based upon the budgeted amounts in the various funds, monthly expenditures are recorded within those funds and the associated resources are recorded within the Insurance Internal Service Fund as revenues. As payments to insurance carriers become due, payments are then made from the Insurance Fund. Use of an internal service fund type for this purpose helps the Village administer the risk management activities more effectively. Because world insurance markets continue to react to the growing presence of risk which cause rates for coverage to increase, underwriters of municipal insurance products are requiring municipalities to retain more of the risk in order to minimize premiums. Accordingly, the premiums charged to the various operating funds not only cover claims but also to increase the reserves held within the Insurance Fund. Revenues in the Insurance Fund have been recorded differently than in prior years as noted in the discussion of the Village's Corporate Fund. The resulting changes that now record the resources provided by other funds as revenues rather than Transfers -In make the year -to -year comparison of operations somewhat difficult. In addition, employer paid employee health insurance cost are also reflected in the Insurance Fund which did not take place during the 2006 fiscal year. Expenditures of the Fund are also affected by the change in how the Village is recording health insurance costs. Revenues: 2005 Actual 2006 Fees and Charges $ - $ - Use of Assets 557,232 31,500 86,500 Other /Miscellaneous 634,552 455,000 545,000 Total Revenue $ 1,191,784 $ 486,500 $ 631,500 2007 $ 6,354,664 51,500 30,000 $ 6,436,164 Sources: Transfers In $ 5,540,915 $ 1,394,525 $ 1,394,525 $ Total Sources $ 5,540,915 $ 1,394,525 $ 1,394,525 $ - Total Revenues and Other Sources $ 6,732,699 $ 1,881,025 $ 2,026,025 $ 6,436,164 Total Funds Available for Appropriation $ 10,650,715 $ 6,381,025 $ 6,832,966 $ 11,703,130 Expenditures: Operations and Maintenance $ 5,843,774 $ 1,991,000 $ 1,566,000 $ 6,418,625 Total Expenditures and Other Uses $ 5,843,774 $ 1,991,000 $ 1,566,000 $ 6,418,625 Fund Balance December 31, $ 4,806,941 $ 4,390,025 $ 5,266,966 $ 5,284,505) The Village is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors and omissions; injuries to employees; illness of employees; and natural disasters. The Village is self - insured for general liability, auto, property and workers' compensation risks and has established this risk - financing fund for all risks. The Village participates in two public employee risk pools for health claims. The relatively large Fund Balances in this fund include adequate resources for health and liability claims not covered by insurance. Funds - 30 Facilities Replacement and Repair Fund This is a fund created with the development of this budget. The Facilities Replacement and Repair Fund was developed for the accumulation of resources for the major repairs and replacement of the various Village buildings. The funding for this operation comes from two major sources. The first, a transfer of resources already accumulated in the Village's Capital Equipment Replacement Fund, (CERF) was made available by the change in how the Village monitors and maintains the CERF with the goal of preventing over funding of the CERF. The second source is transfer from the Corporate Fund that will provide resources for this fund. 2005 2006 2007 Actual Bud et Proiected Ado ted Sources: Transfers In Total Revenues and Other Sources $ 6,897,227 $ 2,000,000 $ 6,897,227 $ 2,000,000 Total Funds Available for Appropriation $ $ $ 6,897,227 $ 8,897,227 Expenditures: Capital Projects $ $ $ - $ 2,900,000 Total Expenditures and Other Uses Funds -31 - $ - $ - $ 2,900,000 Police Pension Fund The Village's sworn police employees participate in the Police Pension Employee's Retirement System ( PPERS). PPERS functions for the benefit of these employees and is governed by a five - member pension board consisting of two members appointed by the Village's President, one elected pension beneficiary and two elected police. The Village and PPERS participants are obligated to fund all PPERS costs based upon actuarial valuations. The State of Illinois is authorized to establish benefit levels and the Village is authorized to approve the actuarial assumptions used in the determination of contribution levels. Although it possesses many of the characteristics of a legally separate government, the PPERS is reported as if it were part of the Village for budgetary purposes because of the Village's fiduciary responsibility to the Pension. Total Funds Available for Appropriation $ 40,364,183 $ 38,746,500 $ 41,401,897 $ 42,822,806 Expenditures: Operations and Maintenance $ 1,523,786 $ 1,873,591 $ 1,875,591 $ 1,989,339 Total Expenditures and Other Uses $ 1,523,786 $ 1,873,591 $ 1,875,591 $ 1,989,339 Funds - 32 2005 2006 2007 Actual Budget Projected Proposed Fund Balance January 1, $36,515,448 $ 37,000 ,000 38,840,397 r. Revenues: Charges for Services $ - $ - $ - $ 1,295,000 Use of Assets 2,373,571 201,500 1,016,500 1,351,500 Other /Miscellaneous 569,006 600,000 600,000 650,000 Total Revenue $ 2,942,577 $ 801,500 $ 1,616,500 $ 3,296,500 Sources: Transfers In $ 906,158 $ 945,000 $ 945,000 $ - Total Sources $ 906,158 $ 945,000 $ 945,000 $ - Total Revenues and Other Sources $ 3,848,735 $ 1,746,500 $ 2,561,500 $ 3,296,500 Total Funds Available for Appropriation $ 40,364,183 $ 38,746,500 $ 41,401,897 $ 42,822,806 Expenditures: Operations and Maintenance $ 1,523,786 $ 1,873,591 $ 1,875,591 $ 1,989,339 Total Expenditures and Other Uses $ 1,523,786 $ 1,873,591 $ 1,875,591 $ 1,989,339 Funds - 32 Firefighters Pension Fund The Village's sworn firefighters participate in the Firefighters' Pension Employees Retirement System ( FPERS). The FPERS functions for the benefit of these employees and is governed by a nine - member pension board consisting of the Village's President, Treasurer, Clerk, Attorney and Fire Chief; one elected pension beneficiary; and three elected fire employees. The Village and the FPERS participants are obligated to fund all FPERS costs based upon actuarial valuations. The State of Illinois is authorized to establish benefit levels and the Village is authorized to approve the actuarial assumptions used in the determination of contribution levels. Although it possesses many of the characteristics of a legally separate government, the FPERS is reported as if it were part of the Village for budgetary purposes because of the Village's fiduciary responsibility to the Pension. Funds - 33 2005 2006 2007 Actual Budget Pro'ected Proposed Fund Balance Revenues: Charges for Services $ - $ - $ $ 1,560,000 Use of Assets 1,317,114 2,001,600 3,001,600 1,326,500 Other /Miscellaneous 587,446 600,000 600,000 615,000 Total Revenue $ 1,904,560 $ 2,601,600 $ 3,601,600 $ 3,501,500 Sources: Transfers In $ 880,903 $ 1,085,000 $ 1,085,000 $ - Total Sources $ 880,903 $ 1,085,000 $ 1,085,000 $ - Total Revenues and Other Sources $ 2,785,463 $ 3,686,600 $ 4,686,600 $ 3,501,500 Total Funds Available for Appropriation $ 48,736,651 $ 51,686,600 $ 51,106,988 $ 51,986,237 Expenditures: Operations and Maintenance $ 2,316,263 $ 2,617,745 $ 2,622,251 $ 2,832,620 Total Expenditures and Other Uses $ 2,316,263 $ 2,617,745 $ 2,622,251 $ 2,832,620 Funds - 33 Special Service Area Bond Funds Special Service Area (SSA) bonds are not obligations of the Village because they are secured by the levy of special service on the real property within 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. 2005 2006 2007 Actual Bud et Prolected Proposed Revenues: Local Taxes $ 138,169 $ 139,957 $ 139,957 $ 139,957 Use of Assets 472 1,250 1,250 1,250 Total Revenues and Other Sources $ 138,641 $ 141,207 $ 141,207 $ 141,207 Total Funds Available for Appropriation $ 177,829 $ 141,207 $ 179,081 $ 180,331 Expenditures: Debt Service $ 139,955 $ 139,957 $ 139,957 $ 135,688 Total Expenditures and Other Uses $ 139,955 $ 139,957 $ 139,957 $ 135,688 Funds - 34 Department Information CM President and Board CONSTITUENCY PRESIDENT VILLAGE BOARD OF TRUSTEES The President and six Trustees serve as the legislative body vested with identifying, interpreting and addressing the public needs of the Glenview Community. The elected representatives also establish policies for the efficient operation of the municipal government units. Accomplishments, Goals and Objectives are addressed on behalf of the President and Board of Trustees through the Village Manager. The President and Board serve the citizens of Glenview. The President is the chief elected officer of the Village; presides at all meetings of the President and Board of Trustees; supervises the conduct of the officers of the Village (except Trustees); and appoints members of the various Boards and Commissions with the consent of the Board of Trustees. The President and Board, on an annual basis, set goals based upon the Village's Mission, Vision and Core Values. Listed below are excerpts from the Board Goal Setting Retreat held in July, 2006. Village Administrative Goals 2006 - 2007 Goal 1: Manage Human Resource Related Issues. ACCOMPLISHMENTS: • Initiated monthly informational meetings with the commission and chairs. • Worked closely with the Library Board to establish a Joint Administrative Committee (JAC) comprised of two Trustees from each of the Village and Library Boards to review and analyze the add on /build new scenarios for a Glenview Public Library. Manage Police and Fire Union negotiation process. Implement new compensation system. Develop Human Resource policy assessment and strategic plan. Implement new health insurance system. r Implement performance evaluation system and necessary training. Y Assess possibility of creating formalized supervisory training program. Department - 1 Goal 2• Continue Improving Village's Information Technology Capabilities. Develop IT strategic plan. ➢ Assess feasibility of outsourcing IT function. ➢ Formalize Geographic Information System implementation strategy and time line. Goal 3: Continue to Solidify Village's Facility Management Function. ➢ Develop work order system for building repairs. Develop life cycle study schedule for all building maintenance issues. Develop facilities maintenance strategic plan. ➢ Fire Station 7 reconstruction project underway. ➢ Assess partnership options with local jurisdictions. Goal 4: Address Village's Capital Improvement_ Plan Budget. v Identify funding mechanisms for CIP sustainability. ➢ Continue to improve forecasting methodology for CIP budget. ➢ Continue to focus engineering workload in terms of delivering CIP. ➢ Continue community input meeting process into CIP schedule. Goal 5: Prepare Strategic Plan for Retiring Glen TIF District. ➢ Develop public educational meeting regarding TIF Retirement Plan. ➢ Work with Core jurisdictions regarding TIF retirement issues. Goal fi: Continue Improving Operating Budget and Financial Practices. ➢ Deploy MUNIS (financial package) software. ➢ Refine revenue assessment handbook. ➢ Review business processes to identify efficiencies where appropriate. Ensure relevant CERFIMERF policies are developed and implemented. ➢ Assess MERF fund performance and recommend future course of action. ➢ Review of liability /worker's compensation insurance options and coverage. ➢ Investigate feasibility of storm water utility. ➢ Maintain Village's "Aaa" bond rating. Goal 7: Focus on Traffic Policy Development. ➢ Discuss policy with Board re: speed humps. ➢ Discuss policy with Board re: street closures. Initiate development of Traffic Policy Handbook. ➢ Develop anti- speeding campaign for Board consideration. ➢ Investigate pedestrian crosswalk engineering standards. Goal 8: Special Topics to Be Addressed. ➢ Downtown Plan recommendations initiated as directed. ➢ Library project financing established. ➢ Coordinate master planning exercise for former Navy land, ➢ Develop legislative priority plan; assess increasing presence in Springfield. ➢ Willow Road project. ➢ Initiate Milwaukee Avenue Planning Study. ➢ Monitor rezoning /redevelopment process re: Culligan property. ➢ Continue progress toward updating Appearance Code. ➢ Work with Park District to identify opportunities to consolidate services. Department - 2 For fiscal year 2007, the President and Board budget presents a budget of $59,066, an increase of 35.36 %. There were also some minor decreases (flag purchases for the various municipal buildings) from the Other Supplies line item that totaled nearly $5,000 that is now reflected in the Public Works' budget. Personnel Services 9,826 9,689 9,689 9,689 Operational 47,761 27,475 23,055 49,377 Capital Outla - - - 57.587 37,164 32,744 59,066 17 Operations 49,377 84 % 2007 President and Board 0 Personnel 9.689 0 Capital 0% SUPPLEMENTAL BUDGET REQUESTS: AUTHORIZED PERSONNEL Full Time Staff POSITIONS 2006 2007 FTE's 2007 Part Time Staff �0 111 Temporary Sta00 lilt Increase the Dues, Membership, Subscriptions line item Description: This increase is attributed to the newly added membership line item for the Northwest Municipal Conference (NWMC) that was once reflected in the Administration Division for the Village Manager's Office. NWMC serves the needs of local governments through a variety of policy initiatives, programs and services that combine the resources of individual members to address regional issues, The Village of Glenview has been a member since June, 1978. NWMC is driven by furthering intergovernmental cooperation, fostering the exchange of information vital to the operation of local government and serving as a cooperative medium for addressing regional problems. Cost of Request: The cost of the request is an additional $21,802. Department - 3 Special Appropriations VILLAGE BOARD OF TRUSTEES SPECIAL APPROPRIATIONS Activities in this budget are reserved for special projects or services valued by the Glenview Community. These programs are usually temporary, with funds to be spent within a designated time period, or for funding agencies providing services to Village residents not delivered by the Village. The budget continues to reflect expenditures for Youth Services of Glenview, North Shore Senior Center, Glenview Senior Citizen Club and Senior Housing Assistance. ACCOMPLISHMENTS: • Youth Services has served a clientele of approximately 3,500 consisting of not only school aged children, but younger children as well in addition to their parents. • Provided services to families through Youth Services two housing programs — Connections for the Homeless and Wilpower. • Youth Services has recruited interns through Northwestern, Loyola and National Lewis in order to assist with the growing demand for services such as crisis intervention, therapeutic mentoring, counseling, outreach, study buddies and socialization groups. • Senior Services has awarded $4,363 in senior financial assistance out of the $5,000 that was available through Village funding. • Senior Services awarded $29,738 in grant funding for housing to over 23 senior recipients between the income levels of $308 and $21,847. GOALS: Department - 4 • Senior Services will respond to seniors /supports needs in maintaining a knowledge base of available resources by ongoing education and networking. • Senior Services will continue to develop monthly social service programs at the Glenview Senior Center. Work with various places in the community (GV Village Hall, GV Library, GV places of Worship, etc.) to inform the community of various programs that are available for assistance • Senior Services will continue to maintain a cooperative effort with others in the community for the services of seniors by attending various community meetings in order to maintain a presence. • Senior Services Coordinator will continue to act as an informational resource for Glenview seniors or residents who are experiencing various issues relating to older adults. • Assist Military children to explore career aspirations by pairing them up with professionals in the fields they are considering. • Establish a new group called Junior Auxiliary of Youth Services or JAYS to organize young professionals to volunteer, fund raise and raise awareness of the agency, its goals and services. • Recruit volunteers to assist in collecting donations through a new partnership with Kiwanis for "Peanut Day." • Youth Services plans to initiate another socialization group for children with non- verbal learning disabilities andlor Asperberger's disorder. For fiscal year 2007, Special Appropriations presents a budget of $513,637. In the Professional Services area, there is actually a decrease of $28,243. This decrease is mainly attributed to downtown holiday decorations expenditures that are now being funded out of the Public Works budget. The budget for Senior Services experienced an overall increase of 1.64% due to slight increases for the Senior Services Coordinator and senior housing assistance program. Youth Services' budget increased by a nominal amount of 2.67 %. Personnel Services - - - Operational 251,275 285,030 285,030 263,637 Capital Outla 1,175,690 250,000 - 250,000 1,426,965 535,030 285,630 513,637 Q Operations 263,637 51% 2007 Special Board Appropriations CJ Personnel 0% Department - 5 ❑ Capital 250,000 49% SUPPLEMENTAL BUDGET REQUESTS: Increase the budget line item for professional services Description: One of Youth Services goals for this year is to establish a "Drop -In and Career Program" for high school youth in military housing. There are currently 15 -20 students gathering on weekly basis to meet with Youth Services staff in which snacks and activities are provided at no cost. The students have expressed an interest in various career goals and would like to begin a dialogue with those professionals on a frequent basis. Youth Services is seeking funding to assist with supplies and managing the program. Cost of Request: The cost of the request is an additional one time expense of $6,850. Department - 6 Village Manager's Office Administration Division ADMINISTRATION HUMAN RESOURCES I I CABLE-TV I COMMUNICATIONS INFORMATION The Village Manager is the Chief Administrator 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. Human Resources, Glenview Television, Communications and Information Technology are all divisions within the Village Manager's Office. The Village Manager's Office provides day to day operation of the Village in addition to the following services for 1) special events permitting, 2) Website Management, 3) Freedom of Information Requests, 4) Coordination of Village Board Packet Development and 5) Proclamation Requests. The Administration Division consists of six full time staff members, the Village Manager, Deputy Village Manager, Assistant to the Village Manager, Communications Director and two Administrative Assistants that provide support for the entire Department. One of the new personnel additions for the FY07 budget year will consist of recruiting for one part time internship position. This Division's main objective consists of "effectively coordinate all Village management and operations and ensure that all departments are carrying out Board goals and policies." Below is more detailed information about the Division's strategies for meeting this objective. Support the Board of Trustees and Village Commissions: The Division coordinates meetings that the Village President and the Village Manager along with commission chairs for the various commissions to meet on a monthly basis, which is the first Wednesday of every month to provide them with an update on Village news and address and any concerns that they may have. This also presents an opportunity for them to inform the Village President on what is going on with their respective commissions. Coordinate Annual Village -wide Strategic Planning and Budgeting: The Village Manager meets with the Village Board and Department Directors in a formal setting to discuss plans for the Village in the upcoming year on an annual basis. During preparation for the budget, the Village Manager along with the Finance Department meets with Department Directors to review budget proposals before public budget hearings are scheduled with the Village Board. During the pre- meeting with the Village Manager, departments provide justifications for various requests in which case the Village Manager makes recommendations for additions or subtractions to the proposed budget. The Village Manager and Finance Director adheres to various financial policies established by the Village Board such as ensuring that the fund balance for the Department - 7 General Fund is benchmarked at anywhere between 33 -40% and that all home rule sale tax is collected in the Corporate Fund with a specific amount dedicated to the Capital Improvement Plan (CIP) just to name a few. Supervise Department Directors to Ensure Effective Service Provision Village Wide: The Village Manager conducts quarterly reviews with each department director to ensure that departments are on track with their targeted goals for the current year. Some major accomplishments that occurred due to an ongoing partnership with departments include completions of various studies such as: the Village's employee compensation and classification, water and sewer rates along with the downtown revitalization plan that was recently presented to the Board in August, 2006. Manage the Development of the Village Board and Agenda Packet: Every two weeks the Administration Division produces an agenda packet that it is delivered to the Village Board and the Glenview Public Library and is posted on the website for ACCOMPLISHMENTS: • Recruited a Human Resources Director • Oversaw the completion of a plan design review for the health insurance benefit program. • Streamlined the Village's special event policy process. Permits can now be approved administratively, which is now administered by the Assistant to the Village Manager. Expanded the Village's Information Technology Division by hiring an IT Director. With this new hire, the IT division developed an IT comprehensive plan to manage the Village's evolving use of sophisticated technology. • Streamlined the management of cases with the Village's Traffic Committee. The Committee has reviewed more than 50 viewing. In conjunction with the communication division, the agenda along with attachments was made available on the website for viewing purposes for the first time during the 2006 fiscal year. The online version of the agenda is now interactive and includes more details for the public to view. Ensure Responsive and High Quality Resident Service Remains as Job #1 by Continually Refreshing Plans for Customer Service: The administration division is in the process of developing and implementing a customer service system that focuses on trouble - shooting varied and multiple requests for service. This system will include tracking and identifying performance standards for service requests. This is an ongoing goal to provide high - quality direct services to our customers, including fulfillment of FOIA requests, special event permit processing and Traffic Committee follow -up and responses. cases during FY2006 resulting in new ordinances, improved signage along with increased public enforcement. This committed is chaired by the Deputy Village Manager. The Village Manager, Finance Director and Capital Projects director are working closely with two of the Village's Trustees to develop a Tax Incrementing Financing (TIF) Systems Retirement Strategic Plan, which should be finalized before the onset of the 2007 fiscal year. • Organized a collaborative effort in developing an overall business plan for the entire Village which the 2007 budget process will grow from. Department - 8 • Continually working with all departments to secure grant funding for various CIP Projects such as $30,000 in funding for Willow Road PIED signal improvements between Landwehr and Shermer Roads. GOALS: Manage Human Resources Related Issues by overseeing police & fire union negotiation process, implement new compensation system, develop HR policy assessment and strategic plan, implement performance evaluation system and necessary training and establish economic development function within VMO or Capital Projects Department. Continue Improving Village's Information Technology Capabilities by refining IT Strategic Plan, implementing Munis Financial/Work Order System, studying feasibility of New World CAD system in both policelfire. Continue to solidify Village's Facilities Maintenance function by developing work order system for building repairs, establishing a life cycle study schedule for all building maintenance issues and developing facilities maintenance strategic plan. Address Village's Capital Improvement Plan Budget by identifying funding mechanisms for CIP sustainability, continuing to hone forecasting methodology for CIP budget, focusing engineering workload in terms of delivering CIP and continuing the community meeting process into the CIP schedule. Continue developing a strategic plan for retiring the Glen TIF district with ongoing review of document by staff and Trustee Committee and ensuring the make whole payment formula issue is resolved. Suggesting recommendations regarding Village facilities, for example, identifying and studying site alternatives for a new Village Hall including costing out remodeling current building versus new construction alternatives in addition to developing financing scenarios to fund the project and assessing the possibility of partnering with the Park District and other jurisdictions, implementing recommendations and strategies of the completed Matrix study and overseeing the reconstruction of Station 7. Continue improving operating budget and financial practices by deploying MUNIS (financial package) software, refining the Revenue Assessment Handbook, implementing five -year revenue forecasting via MUNIS, studying feasibility of contracting in the organization (i.e., snow plowing), ensuring relevant CERF /MERF polices are developed and implemented, assessing MERF fund performance depending upon cash flow position, reviewing liability /worker's compensation insurance options and coverage, and investigating feasibility of storm water utility. Focus on traffic policy development by focusing the role of the traffic committee, discussing policy with the Board concerning speed humps and street closures, developing anti - speeding campaign for Board consideration and discussing pedestrian crosswalk engineering standards. Address special topics such as initiating the downtown plan recommendations, conducting needs assessment, construction and financing for the library project, coordinating a master planning exercise for Navy land, updating the Appearance Code, developing a lobbying plan and consider increasing presence in Springfield, continuing work on Willow Road lobbying project, working with the Park District to identify opportunities to consolidate services, initiating Milwaukee Avenue planning study and participating in rezoning /redevelopment process for the Culligan property. AUTHORIZED POSITIONS FTE's PERSONNEL Full Time Staff 2006 2007 2007 Part Time Staff Department - 9 For fiscal year 2007, the Administration Division presents a budget of $1,408,661 which is an overall decrease of $330,382 or 19% over the 2006 budget. The decrease of 19% is primarily attributed to $21,802 for membership dues to the Northwest Municipal Conference which is no longer budgeted in the Administration budget but is now reflected in the President and Board's budget. There was also a transfer of $500,000 to the Facilities Management (FM) budget that is no longer present in this budget. That transfer is now accounted for in the newly created General Government division of the Finance Department's budget. Personnel Services Operational Canital Outlav 661,061 762,868 176,147 976,175 708 2007 Village Manager's Office C9 Operations 595,113 42% SUPPLEMENTAL BUDGET REQUESTS: 755,122 813,548 624,390 595,113 0 Personnel Z,546 3% Increase the budget line item for Traffic Committee ❑ Capital 0% Description: Traffic continues to rate as one of the most serious safety concerns with the most recent citizen satisfaction survey that was conducted in May, 2006. 54.4% noted traffic as being number five (5) on the list of importance out of a total of 17 listed. The Traffic Committee will continue to pursue efforts for analyzing intersections, evaluating traffic safety and traffic calming measures through the development of a traffic policy handbook. Cost of Request: The cost of the request is an additional one time expenditure of $25,000 for the Traffic Policy Handbook with an ongoing cost of $25,000. Department - 10 2. Increase the budget line item for Lobbyist Description: One of the goals for this year is for Glenview to create its presence in Springfield, Illinois by developing a lobbying plan. This will assist the Village in obtaining grant funding that may be available as well as lobbying for various special interests that could benefit the Village as well. Cost of Request: The cost of the request is an additional $26,000. Department - I Village Manager's Office Human Resources Division The Human Resources Division is responsible for recruitment and selection, compensation and classification, employee benefits, training and development, labor relations, worker's compensation, performance management, human resources information systems and the management of the human resources budget The Division consists of two staff members; the Director of Human Resources and the Human Resources Coordinator. Administrative support is provided by the Administrative Assistant in the Village Manager's Office. As reflected in the Village's Business Plan, its objective is to "Manage the Village's most important asset — it's people — and continue to recruit and retain a strong, talented employee team." Below is more detailed information about the Division's strategies for meeting this objective. Execute Compensation and Classification effectively, The Compensation and Classification study was completed in 2006. As a result, the village now has a compensation program which is market driven and both internally equitable and externally competitive. Human Resources introduced new Pay Administration Guidelines and a 2007 pay chart which will be updated on an annual basis. Job descriptions have been updated and a merit pay system has been adopted for all exempt employees. Manage Workers' Compensation efficiently: In order to improve the claims management process, Human Resources has begun a quarterly case review process with the claims administrator. In addition, regular status updates are provided to Department Directors with employees who have open worker's compensation claims. A 2007 goal will be to develop and implement a comprehensive return to work program. Ensure compliance with accurate and timely record keeping: In order to ensure compliance with state and federal regulations, the Human Resources division will be completing a compliance audit of all personnel records, Corrective action plans will be implemented , written policies developed and record retention guidelines established. All personnel files will be centralized in the Human Resources division. Department - 12 Strengthen professional development program: All managers were provided with performance evaluation training in 2006. Human Resources will continue to provide support in an effort to continually improve the performance management process. A comprehensive training needs analysis will be conducted. Human Resources will continue to identify training programs and resources to support the departmental developmental needs. In 2007, a supervisory training program will be established in partnership with a local university. ACCOMPLISHMENTS: • Implemented changes to heath insurance program including two new PPO options for 2007 • Implemented new compensation and classification program • Hosted benefits fair • Implemented merit pay system for exempt employees GOALS: • Develop HR Policy Assessment and Strategic Plan • Execute compensation and classification plan Monitor new performance evaluation process Ensure that employees are well informed of health insurance plans: As a result of comprehensive health insurance study in 2006, the Village has introduced two new PPO alternatives for 2007 in addition to the current HMO. A comprehensive communication strategy has been developed to ensure that employees make an informed decision with respect to their health insurance options. This strategy will be achieved through the distribution of written comprehensive comparisons of the health plans, group meetings, open enrollment, a benefits fair and individual support and assistance. • Provided performance evaluation training to all managers • Hired Village's first HR Director and Facilities Manager • Developed HR business plan and began implementation process • Manage Workers' Compensation claims efficiently • Maintain accurate records in compliance with state and federal regulations • Strengthen professional development opportunities AUTHORIZED PERSONNEL POSITIONS 2006 2007 FTE's 2007 Part Time Staff 0� 1 111 - • . 00 1 111 For fiscal year 2007, the Human Resources Division presents a budget of $1,499,936. Department - 13 Personnel Services 110,261 212,337 168,749 203,210 Operational 229,294 1,167,480 1,218,245 1,296,725 Capital Outla - - - - 339,555 1,379,817 1,386,994 1,499,935 Operations 1,296,725 2007 Human Resources SUPPLEMENTAL BUDGET REQUESTS: rransfers Personnel 203,210 apital $50,000 — New Certified Public Manager training program will be available to our management team to strengthen their skill level, broaden their knowledge base and improve their decision making abilities. The Village wiil partner with a local university to provide onsite training which will result in a certification for participants upon program completion. $36,000 — Increase of $11,000 in tabor attorney assistance will be necessary in order to make proper decisions regarding employee matters. Issues relating to employee handbook interpretation, review of HR policies and procedures and compliance issues are contributing factors to the increase. $50,000 — Increase of $5,000 for Educational Assistance Program based on expected increase in participation. Department - 14 Village Manager's Office Communications Division Administration Communications /Public Information The Communications Division is responsible for ensuring that Glenview's residents and other relevant publics have a clear and timely understanding of Village programs, services, and policy decisions via the management of an effective communications program. The Division consists of a single staff member, the Communications (Public Information) Director, although additional communications functions are handled by the Cable Services and Information Technology Divisions. As reflected in the Village's Business Plan, its objective is to "ensure that external and internal customers have accurate, timely, accessible information regarding Village plans, programs and services and that Village decision - makers have the feedback needed to set policy priorities and assess service provision performance." Below is more detailed information about the Division's strategies for meeting this objective. Printed Materials: The Division produces a wide range of printed materials, including the six -page Village Report, which is mailed to 24,000 addresses throughout Glenview each month. It also produces a monthly employee newsletter, Inside the Village; an annual Resident Handbook; and brochures, postcard mailers, flyers, and other types of pieces. Finally, it manages the production of all business cards, letterhead and envelope for the Village. On -Line and Computer Based Communication: The Division manages the Village website, www.glenview.il.us. With support from the Information Technology Division, it makes day -to -day changes, handles the on -line video- streaming function, and continuously works to improve and develop the site. It also produces a weekly e- newsletter, E- Glenview. Press Relations: In addition to producing releases, media alerts and routine press materials, the Division coordinates monthly press briefings and serves as a resource for any media outlet, working continuously to ensure accurate media coverage, Coordination of Community & Public Meetings: The Division manages many aspects of meeting coordination for the dozens of neighborhood and public meetings the Village holds each year in order to better communicate with its residents. It reserves rooms, provides support materials, coordinates set- up, and often assists in the creation of presentation materials. General Board and Village Support. This can include anything from the production of Trustee and Commission orientation and retreat binders and writing speeches to drafting correspondence for the President or any Department/Division, proof- reading Board minutes, assisting with employee communications (printed materials, web pages, etc.), managing specific projects (such as the Police Station Ribbon - Cutting), or any other communications- related project. Department - 15 Soliciting Customer Feedback: The Division seeks to gather feedback from residents and other publics for use in Village and Board decision- making. It does this through the coordination of an annual resident ACCOMPLISHMENTS: • Produced the Village's first Community Report, which was mailed out to all addresses in Glenview. • Launched live and archived video streaming of Board Meetings on the Village's website. • Coordinated Police Department Ribbon - Cutting in May attended by more than 1,000 people. • Developed standardized materials box for neighborhood meetings; provided support for 28 meetings (January- September). • Produced 12 issues of the Village Report as well as one special edition. Reduced printlmail house costs identifying new vendor. • Produced 52 issues of the E- Glenview Report as well as other E- Glenview alerts, etc. Increased E- Glenview Report list by 20.6 percent, from 762 to 919 subscriptions (January — September). • Reformatted and streamlined website, making it easier to locate information. • Standardized letterhead /envelope design for the entire Village; consolidated all printing under one vendor. • Coordinated and produced materials for a wide range of events, including the Board retreat, CIP Workshops, a New Resident Open House, and Take Your Kids to Work Day. • Developed and disseminated Village -wide customer service feedback card and an evaluation form for all neighborhood and public meetings. telephone survey, the collection and analysis of meeting feedback forms, and the dissemination and analysis of customer service feedback postcards. GOALS: • Assist all Departments in meeting their communications goals, as defined in their Business Plans. • Redesign E- Glenview, enhancing its graphic appeal, and helping to increase readership. • Develop a Village Speaker's Bureau that makes use of staff members' extensive knowledge base. Proactively seek out opportunities for staff to address local groups and organizations. • Continue to enhance the Village website. Deepen content for each Department and ensure that staff members in each are trained to update that content. • Through the use of InDesign, a new desktop publishing program (purchased in 2006), improve the look and feel of the Village Report. • Bring all printed pieces and items featuring the Village brand (for example, vehicles and uniforms) into compliance with graphic standards. • Build a comprehensive file of Village - related photos for use in a wide variety of printed pieces and the website. • Launch a staff intranet to ensure that all employees have access to timely information regarding Village personnel policies and benefits. • Produce a 2006 -2007 Community Report that highlights the Village's accomplishments and progress toward meeting its goals. • With a full year of feedback gathering complete, analyze customer input regarding services and community meetings. Department - l 6 For fiscal year 2007, the Communications Division presents a budget of $107,535. In the Professional Services area, the decrease actually indicates a shift in funding: all web - related expenses are now to be found in the Information Technology Division section of the budget. In the Printing & Publishing line item, the increase in large part reflects a better understanding of the printing costs associated with producing the annual Community Report. It also includes purposeful planning for the numerous unanticipated printed materials that are needed throughout the year. The mailing costs for such pieces are included under Postage, which accounts for the increase here. Personnel Services - - - - Operational 86,625 110,645 110,645 107,535 Capital Outlay - - - - 86.625 110,645 110.645 107.535 Department - 17 Village Manager's Office Cable Television Division Cable Television - Administration Volunteers The goal of Glenview Television is to increase public knowledge of the functions and responsibilities of Village government and the functions of the various departments, Board, Commissions and Committees and to strengthen the community identity of Glenview by highlighting local events, activities, organizations, interests and businesses, which enhance community the quality of life. In order to achieve these goals, this division utilizes several different sources of communication. Government Access Channel: Glenview Television is responsible for the live transmission and subsequent rebroadcasts of all recorded meetings and workshops. (50 on average) This includes regular meetings held by the Village Board, Plan Commission, Downtown Plan Committee, and special meetings by the Appearance Commission, Building Department and Historic Commission Workshops and Capital Improvements. GVTV also works with several intergovernmental agencies and non - profit organizations to create over 100 programs annually all taped on location throughout the community. Community Bulletin Board: The Community Bulletin Board is a computer generated Power Point style service used to display Village or community related messages to the public. Bulletins may include: announcements concerning emergencies affecting resident's health or safety, the program schedule of GVTV, Village of Glenview notices or announcements regarding activities or services including snow removal schedules, voter information, Village Board and Commission meeting announcements and agendas, announcements concerning upcoming community events and organization meetings or other public service announcements. This service is free of charge. Website: Glenview Television maintains several pages on the Village's website including the program schedule and GVTV calendar, resident complaint forms and general information about GVTV. Live transmissions of the Village Board meetings are also executed specifically for video streaming on the Village's web site. Audio Visual Support: GVTV is also responsible for assisting departments with their audio visual needs. Set -ups include meetings in house and on location such as the Historic Preservation Commission, Natural Resources Commission, Appearance Code Workshops, Boardroom presentations and grand openings or special events. This division is also responsible for: • the administration and enforcement of the Village's Cable Franchise Agreements. • responding to and assisting in the resolution of resident's cable complaints. • maintaining and updating the technical operation of the stations equipment. • training and supervising an average of 20 volunteers. Department - 18 ACCOMPLISHMENTS: • Implemented the broadcast of programming from digital videotapes. Removed Village owned equipment from shared studio facility at Springman Middle School. • Submitted FCC notice of proposed rulemaking comments regarding the process of granting local franchise agreements. • Volunteer appreciation dinner. • Board Approval on WOW Cable Franchise transfer of ownership to Racecar Acquisitions, LLC. • Live video transmission of Board Meetings available on the Village's website. • Submitted a new Mission Statement an Guidelines for GVTV. • Archived 2004, 2005 & 2006 meetings to DVD. • Improved production of high speed duplication of DVDs. GOALS: • Encourage other Village departments to use Glenview Television to communicate various information. • Continue assisting residents with the resolution of their cable complaints. • Formalize a new Mission Statement an Guidelines for GVTV. • Participate in space needs assessment for the Division of Village Manager's Office. • GVTV transmitting over the WOW! cable system (300 new viewers). • Board approval of WOW! franchise addendum to complete build -out of their cable system . • Broadcast 51 Board and Commission meetings as of September, 2006. • Videotaped 113 community events as of September, 2006. • Posted 154 messages on the Community Bulletin Board. • 2,000 volunteer hours as of September, 2006. • Responded to 42 resident cable complaints as of September, 2006. • Performed 25 audio visual set -ups for various departments as of September, 2006. • Recruit and train new volunteers • Remain up to date on pending state and federal legislation regarding cable systems and franchising issues. • Create a computerized database to maintain accessible videotape archives. • Stream GVTV on the internet 24/7. • Complete training on new web content updating system. Glenview Television consists of one full -time staff member, the Cable Services Director, one paid intern and 20 volunteers. Department - 19 I AUTHORIZED POSITIONS PERSONNEL 2006 2007 FTE's 2007 Personnel Services 75,712 82,127 80,749 79,936 Operations 19,235 19,640 19,050 20,182 Capital Outla 7,679 5,000 4,000 - 102.626 106.767 103,799 100.118 For fiscal year 2007 Glenview Television presents a budget of $100,118. Professional Services reflects an $800 decrease due to the elimination of a cable equipment rate audit, which is contracted every other year. Maintenance reflects a $1,500 increase due to aging equipment and service to cable van. The Training budget has also decreased by $1,295 with the elimination of travel to annual NATOA convention. Machinery and Equipment has increased by $4,200 due to the scheduled replacement of a digital video camera at a cost of $4,200 and also implementation of an initiative by the Communications Department to install community bulletin boards at the two Metra stations. Each location would require the purchase and installation of television monitors and their housing as well as dedicated desktop computers with network capabilities for a total cost about $5,000. 2007 Cable Television Capital Operations 'n 4 $2 versonnei 79,936 Department - 20 Transfers Village Manager's Office Information Technology Division Administration Information Technology The technology goal of the Village is to provide a high level of customer service through an outsourced Information Technology (IT) Division providing support for 24x7 network infrastructure support, project management and varying technical resources to meet Village needs. The IT staff will focus on the following strategies to achieve this goal. IT Environment: The IT backbone and network configuration will be audited to assess security and performance. Recommendations for improvements will be based on industry standards and increasing system stability. System Security and Continuity: IT utilizes various strategies to minimize business interruptions. Redundant data lines and network fall -back configurations are used to avoid disruptions based on physical line failures (T -1 or microwaves). Data backups are performed on a regular basis to eliminate downtime due to data corruption, hardware failure, or user error. Network configuration reduces interruptions from inadvertent or deliberate attacks on the network environment. Productivity Focus: IT seeks to support staff productivity. IT ensures data communication within and between departments across various Village sites as well as remote users. Productivity software training as well as municipal - specific software training is provided. IT also coordinates Black Berry devices and cell phones for many of our users. Internally, IT maintains technology policies in order to provide a productivity - focused environment including: • Centralized IT Helpdesk to coordinate and prioritize work response • Standard drive mappings and naming conventions • Anti -SPAM tools • Web filtering. User Support: Aside from enabling productivity, IT provides end -user support. This includes providing assistance outside the scope of a down system, specifically in the area of ad hoc training and demonstrating enhanced product functionality. Technology Integration: IT will provide consulting services for new technology initiatives. Recommendations will be based on overall integration with the existing environment and review and recommendation by an Information Technology peer review team. IT will also implement solutions for the Village web site. Department - 21 Technology Relevance: IT will strive to maintain up -to -date technology in order to maximize Village productivity and minimize unplanned obsolescence across the 255 user workstations, 25 data servers, networking hardware, external peripherals, and various software packages through inventory maintenance and regular replacement cycles. ACCOMPLISHMENTS: • Closed 2,415 work orders. • Coordinated the initiative to rewrite and reorganize the web site structure in order to provide an open development architecture. • Established and implemented the plan for new the Police Headquarters network infrastructure. • Upgraded the Village database server hardware (CityView, Laserfiche), to accommodate increasing storage demands. • Performed an annual software audit to determine in use software, licensing needs, and to remove unnecessary installations. • Developed additional software tools for remote Building, Health, and Capital Projects to actively synchronize data (SyncNow). • Upgraded the CFA software for Public Works to accommodate additional needs for fleet maintenance integration and inventory. • Coordinated with the Building and Zoning Division to select, oversee, and integrate microfiche- to- Laserfiche conversion. • Coordinated the evaluation and initial implementation of Micromain XM, Facilities software. • Replaced approximately 60 user workstations with updated hardware. • Removed Novell networking systems from Village network infrastructure. Eliminated Novell licensing expense. • Removed AEK UNIX -based server from production. • Deployed additional BlackBerry devices to users. Coordinated additional training sessions. • Replaced Village file servers to accommodate demand for increased storage. Reorganized and remapped drive mappings to enforce standardizations. • Worked with Human Resources Division to implement photo ID cards. • Configured and prepared GIS Server for GIS Consortium. • Established gigabit fiber connectivity between Established wireless communications link Police Headquarters and Public Works to between Police Headquarters and Capital increase data delivery and provide connection Projects site to meet additional bandwidth redundancy to the Village Hall. Relocated Public demands as well as provide additional Works' server hardware to Police Headquarters connectivity redundancy to Village network. to eliminate overhead. • Coordinated technology efforts in conjunction with the Communications Divisions and the Cable TV division to set up Granicus web streaming services. • Coordinated Microsoft productivity suite training for Village staff. Department - 22 GOALS; • Develop a three -year IT Strategic Plan. • Continue to assist Village Management and staff in the identification and implementation of work flow processes that may be enhanced by utilizing Information Technology. • Assist in the assessment of the public safety communication radio network and plan for the future of mobile computing. • Assist in the integration of Police and Fire computer aided dispatch facilities. • Analyze and develop data integration tools for Village software applications. • Perform MUNIS server hardware upgrade and database conversion. + Coordination with MUNIS vendor to implement 2007 modules. + Examine additional opportunities to enhance data communication speeds and redundancy between various Village sites. Examine and implement improvements to security procedures and harden network against external and internal threats. • Implement SharePoint Portal server to meet the needs for document management and workflow. • Increase usage of emergency alerting tools for network and server hardware. Perform Annual Software Update Audit. • Replace approximately 25% of outdated user workstations. • Install and implement anti- spyware tools • Install and implement Windows Update Server to apply workstation -level updates and patches. • Improve desktop management through the use of tools such as Group Policy and SMS. • Coordinate with GIS Consortium to accommodate hardware resource needs. • Work with Communications Division to enhance Employee Intranet and extend MUNIS online access. + Analyze server locations at the Village Hall and the Capital Projects site and relocate as necessary AUTHORIZED POSITIONS FTE's PERSONNEL 2006 2007 2007 • 0� 111 Department - 23 Personnel Services 158,839 317,019 320,280 333,829 Operations 347,208 540,192 534,192 609,077 Capital Outla 162,374 279,185 306,520 180,000 668.421 1.136,396 1,160,992 1,122,906 2007 Information Technology Operations 609 54 Cap 180 16% Department - 24 Personnel 333,829 30% Finance Department Administration Customer Service Budget Financial Internal Purchasing Utility Billing and Operations Audit Research The Finance Department is responsible for developing, maintaining, and administering all programs related to general accounting functions for the Village. The Department assures accurate accounting of all Village receipts and expenditures, provides financial trend analysis of various funds, oversees and coordinates purchasing procedures and manages the purchase of supplies and materials. The Department also prepares financial and budget reports, including the annual audit, and conducts cash and treasury management. Finance also directs utility billing, administers Village payroll, pension, and accounts payable systems, and oversees the Village Hall cashier's office and mailroom. ACCOMPLISHMENTS; • Received the Certificate of Achievement for the Village's Comprehensive Annual Financial Report from the Government Finance Officers Association for the 23rd consecutive year. • Maintained the Village's "Aaa" Bond Rating. • Completed Utility Rate Analysis for the Village's Water and Sanitary Sewer Funds and the North Maine Water and Sewer Fund. • Completed the analysis of the Village's Fleet Maintenance program and implemented the recommendations of the Report. GOALS: • Earn the Distinguished Budget award from the Government Finance Officers Association. • Implemented the Fixed Assets Module for the Village's fleet and equipment. • Led the development of the Village's business plan. • Modified the Village's budgeting model to comply with current governmental practices (Recognition of Revenues and Expenditures). • Prepared a balanced budget that incorporates the Village Board's goals and objectives. • Continue to receive the Certificate of Achievement for Financial Reporting from the Government Finance Officers Association. Department - 25 • Establish centralized procurement. • Train Village staff on the Village's integrated automated business systems (MUNIS) to enable them to more closely monitor their individual financial performance. • Review all Village business systems to ensure continued effectiveness and efficiencies. • Conduct service delivery studies to achieve greater operating efficiencies. AUTHORIZED PERSONNEL Full Time Staff POSITIONS 2006 15 2007 15 2007 15.000 Part Time Staff 3 3 1.500 Temporary Staff 3 3 0.600 Total 21 21 17.100 Personnel Services 917,760 1,201,515 1,189,303 1,279,770 Operations 1,417,182 1,345,290 1,407,615 209,471 Capital Outla - - - - 2.334.942 2.546.805 2.596,918 1,489,241 Perso.... 1,279,770 2007 Finance Department Capital Operations - - 9,471 Transfers Department - 26 Public Works Department Governmental Operations Streets and Traffic Storm Water Maintenance Grounds and Forestry Snow and Ice Control Administration Glenview Water Operations Wholesale Water Operations Glenview Sanitary Sewer Operations North Maine Utility Operations Commuter Parking Operations Enterprise Operations Internal Service Operations Fleet Maintenance The Village of Glenview Public Works Department, with pride and dedication, is committed around the clock to provide qualify, reliable and efficient public services to maintain a safe, healthy and attractive community. ACTIVITY: Assists in the maintenance of the Village physical plant and ensures high - quality, day -to -day services for Village residents, by providing the following: • Traffic Signal Maintenance . Snow and ice removal on Village owned - streets, parking lots, and public facilities • Maintenance of Village fleet • Maintain storm sewers and detention ponds Department - 27 • Maintain approximately 23,000 Village - owned parkway trees • Maintain the pavement on Village -owned streets and parking lots ACCOMPLISHMENTS: • Improved mean resident satisfaction rating from 6.66 to 6.93 • Final close out and punch list of the Shermer Road Reconstruction Project by years end • Completed the final phase of the 4 -year Central Business District Crosswalk Refurbishment Program • Managed the construction of 1,750 LF of fence for the Park Lane Fence Project and SSA #55 GOALS: • Complete comprehensive condition assessment of all 180 miles of Village sidewalk • Improve pedestrian safety via signage within school zones and designated school crossing routes • Implement Accident Mitigation Treatment (AMT) pilot program in partnership with the Police Department • Successfully manage over forty separate maintenance contracts • Let and managed approximately $2 million in contractual services • Completed the M.A.R.S. inspection of all 130 miles of Village streets • Received 21 st consecutive award for Tree City USA designation • Host a Public Works "Open House" in Spring 2007 • Effectively manage potential Emerald Ash Borer infestation in partnership with Federal and State agencies • Explore and evaluate alternative means to improve efficiencies and reduce expenses (e.g. snow plowing) AUTHORIZED i PERSONNEL POSITIONS 2006 2007 FTE's 2007 Department - 28 Public Works Corporate Fund 2005 Actual 5,832,316 2006 Budget 12,942,476 2006 11,825,875 2007 dg 6,067,764 Refuse and Recycling Fund 2,139,866 1,486,000 1,404,305 818,000 Caretaker Fund 2,019,876 2,121,967 1,439,751 1,213,283 Total Special Revenue Funds 4,159,742 3,607,967 2,844,056 2,031,283 Glenview Water Fund 9,796,403 9,755,827 9,165,956 10,533,807 Wholesale Water Fund 1,217,800 1,392,885 1,374,381 1,431,072 North Maine Utility Fund 5,726,017 6,086,418 5,735,918 8,418,563 Glenview Sanitary Sewer Fund 970,043 2,321,843 2,352,759 3,009,923 Commuter Parking Fund 364,327 898,852 445,444 1,020,303 Total Enterprise Funds 18,074,590 20,455,825 19,074,458 24,413,668 Municipal Equipment Re air Fund 1,469,179 1,287,230 1,239,546 1,464,936 Total — All Public Works Funds 29,535,827 38,293,498 34,983,935 33,977,651 Public Works — Corporate Fund Personnel 2005 Actual 2,718,083 2006 Budget 3,091,371 2006 3,701,019 2007 d. 3,528,311 Operational 1,443,903 721,095 648,732 2,539,453 Capital Outla 378,531 374,000 375,000 - Transfers 1,291,799 8,756,010 7,101,124 - 5,832,316 12,942,476 11,825,875 6,067,754 Public Works — Refuse Personnel and Recycling Fund 2005 2006 Actual Budget - - 2006 2007 rg - - Operational 964,866 956,000 874,305 818,000 Capital qyLial - - - - Transfers 1,175,000 530,000 530,000 - 9,000 2,139,866 1,486,000 1,404,305 818,000 Public Works — Caretaker Fund Personnel 2005 Actual 300,607 2006 Budget 668,953 2006 346,913 2007 ., 236,335 Operational 1,454,194 1,242,258 891,082 974,948 Capital Outla - 9,000 - - Transfers 265,075 201,756 201,756 2,000 2,019,876 2,121,967 1,439,751 1,213,283 Department - 29 Public Works 1 Personnel 2005 Actual 1,584,010 2006 Budget 1,528,714 2006 Estimate 1,563,409 2007 Budget 1,991,165 Operational 4,640,216 3,826,016 3,510,899 5,003,989 Capital Outla 2,311,580 3,340,824 3,031,375 3,228,641 Transfers 1,260,597 1,060,273 1,060,273 310,012 Transfers 9,796,403 9,755,827 9,165,956 10,533 807 Public Works Wholesale ! Personnel 2005 Actual 21,490 2006 Budget 40,555 2006 22,301 2007 1 ! 13,984 Operational 1,021,634 872,490 872,240 941,445 Capital Outlay 2,427 2,600 2,600 - Debt Service 52,647 230,433 230,433 231,732 Transfers 119,602 246,807 246,807 243,911 1,217,800 1,392 885 1,374,381 1,431,072 Public Works North Personnel 2005 1 Actual 417,934 2006 Budget 816,491 2006 552,493 2007 11• 557,192 Operational 4,151,019 3,979,734 3,891,892 4,387,035 Capital Outla 63,847 12,850 14,190 1,983,500 Debt Service 301,098 776,109 776,109 774,953 Transfers 792,119 501,234 501,234 715,883 5,725,017 6,086,418 5,735F918 8,418,563 Public Works - Glenview Sanitary Sewer Fund Personnel 2005 Actual 341,885 2006 Budget 413,657 2006 471,923 2007 1 465,922 Operational 62,378 90,580 63,230 203,669 Capital Outlay 211,607 1,654,495 1,654,495 2,311,095 Transfers 378,929 163,111 163,111 29,237 970,043 2,321,843 2,352,759 3,009,923 Public Personnel 2005 Actual 36,268 2006 Budget 86,332 2006 57,924 2007 • ! 37,435 Operational 286,387 230,920 355,920 427,868 Capital Outla 484 550,575 575 550,000 Transfers 41,188 31,025 31,025 5,000 364,327 898,852 445,444 1,020,303 Department - 30 Public Works Equipment Rep. 1 Personnel �� Actual 459,183 ��♦ Budget 601,680 fir 523,106 }� Budget 530,145 Operational 950,437 632,580 645,570 889,791 Capital Outla 20,693 2,100 20,000 45,000 Transfers 38,866 50,870 50,870 1,469,179 1,287,230 1,239, 546 1,464,936 2007 Public Works Operations Debt Service 16,186,198 1,406,685 47% 3 °% o Gapi 8,118. 24% SUPPLEMENTAL BUDGET REQUESTS: 1. School Zone and Crossing Signage Update Transfers 1,306,043 4% Personnel 7,360,489 22% Description: In partnership with the Police Department and School District officials, Village staff completed a comprehensive sign inventory of school zones and crossings within the Village. This program would bring all zones and crossings for public and private schools into compliance with M.U.T.C.D. standards. Cost of request: The cost for this program is $22,000. Flow this request supports the Board's Goals and Objectives: This initiative compliments the Village Board's support for improving pedestrian and traffic safety within the Village. Other alternatives: Replace /improve signage on a complaint or as- needed basis. 2. Enhanced Landscape Maintenance Contract Description: Staff has experienced less than satisfactory results over the last three years with performance of contractors at high - profile sites. Staff proposes to pre - qualify bidders, and utilize the additional funds to secure the services of competent and experienced contractors for such areas as the Police Headquarters, Village Hall, Library, Triangle Park, and Capital Projects office. Cost of request: The total funding requested is $52,000, with a net increase of $37,000 above the 2006 base budget. Department - 31 How this request support the Board's Goals and Objectives: • Ensure the Village's ability to provide quality services to the community by using resources wisely Other alternatives: Continue to use low -bid contractors. 3. Street Name Sign MUTCD Update Description: This program proposal would span three years in an effort to bring the entire Village street name sign inventory into compliance with the latest MUTCD standards, which calls for larger street sign lettering so that the street names are more visible to the motoring public. Cost of this request: This request is for $50,000 for 2007. How this request supports the Board's Goals and Objectives: • Ensure the Village's ability to provide quality services to the community by using resources wisely • Contributes to the improvement of traffic safety within the Village Other alternatives: Update signage by request only. 4. Concrete Street Repair (M.A.R.S. -C) Description: A priority targeted in the Public Works Business Plan. To date, staff has completed 66 percent of the Villages 10.58 miles of concrete streets and alleys that not scheduled for replacement in the 5 -year C.I.P. Much like the asphalt M,A.R.S., this proposal seeks funding to provide repairs to those street sections in poor condition, as a means to extend the street's useful life. Cost of this request: The cost of this contract is $100,000. How this request supports the Board's Goals and Objectives: • Ensure the Village's ability to provide quality services to the community by using resources wisely Other alternatives: Continue to make repairs as funding allows within the base budget of $50,000 5. Accident Mitigation Treatment Contract: Pilot Program Description: Pre- wetting pavement at bridges, railroad tracks, accident prone intersections to prevent ice /snow build up. In partnership with the Police Department, staff would measure the "before and after" effectiveness of reducing snowlice related accidents. A recent City of Naperville pilot study has shown positive results. Cost of this request: The cost of this contract is $40,000. How this request supports the Board's Goals and Objectives: Department - 32 • Ensure the Village's ability to provide quality services to the community by using resources wisely • Improve traffic safety/congestion within the Village during snow storms Other alternatives: Continue to use current salting methods. 6. Plow and Salt Spreader Repair Contract Description: During the normal course of intense use, and exposure to moisture and salt, the Village's snow plowing and salting equipment requires periodic sandblasting and painting. Moreover, with extended life cycles of the vehicles and associated equipment, regular refurbishment is necessary to perform proper maintenance. Cost of this request: The cost of this contract is $13,500. How this request supports the Board's Goals and Objectives: • Ensure the Village's ability to provide quality services to the community by using resources wisely Other alternatives: Perform on an as- needed basis. 7. A.P.W.A. National Conference Attendance Description: Funding would over the airfare, lodging, and registration for (3) Public Works staff - -- Director, Asst. to Director, and Superintendent Cost of this request: The total funding request is $4,500. How this request supports the Board's Goals and Objectives: • Develop well- trained staff • Ensure the Village's ability to provide quality services to the community by using resources wisely • Ensure the Village's ability to provide quality services to the community by improving administrative and management systems Other alternatives: Forgo attendance, and attend in -state seminars as funding permits 8. Public Fence Repairs Description: These funds would go towards contractual services in order to maintain Village -owned fencing that often becomes damaged throughout the year from motor vehicle accidents or vandalism. Cost of this request: The total funding request is $8,000 How this request supports the Board's Goals and Objectives: • Ensure the Village's ability to provide quality services to the community by using resources wisely Department - 33 Other alternatives: Fund these expenses by reducing other line item expenses within the FY 2007 Public Works budget. 9. Landscape Maintenance Contract for Village Fire Stations Description: Historically, landscaping at fire stations has been maintained by Fire personnel. With the increasing call volume, however, the Fire Department staff has not had the resources to maintain the fire stations to a level commensurate with their profile within the Village. These funds would be used to secure the services of a contractor to perform mowing, trimming, and spring /fall leaf clean up for all five (5) stations. Cost of this request: The total funding request is $7,040. How this request supports the Board's Goals and Objectives: • Ensure the Village's ability to provide quality services to the community by using resources wisely. Other alternatives: Continue to maintain landscaping with Fire personnel. Performance Indicators • Obtained Tree City USA Designation • Mean Resident Satisfaction Rating Workload Indicators FY05 FY06 FY07 Actual Actual Projection Yes Yes Yes n!a 6.66 6.93 Customer Service . Orders • Forest /Grounds 984 FY �. 924 i 950 • Snow /ice 210 182 195 • Storm /Sewer 64 94 79 • Streets /Traffic 824 832 828 Total Work Orders 2,082 2,032 2,052 Infrastructure Maintenance Miles of Arterial Streets Responsibilities 15.7 Miles of Streets 133 Miles of Sidewalk 184 Number of Streetlights 1,215 (est.) Number of Traffic Signals 16 Number of Parking Decks 2 Number of Parks 1 Number of Central Business Districts 2 Department - 34 Uniform Patrol Police Department Administration Operations Investigations Traffic Adult & Juvenile Tactical Unit School Liaison High School Middle School Support Services Technical Social Services Planning & Services Inspectional Services Records Training Communication Public Service Officers Property Control Community Relations Animal Control It is the mission of the Glenview Police Department to protect life and property, to enforce state laws and local ordinances, and to provide services and assistance to the residents and visitors of Glenview in a professional and courteous manner. It is also the responsibility of the police department to work cooperatively with other Village Departments to support the goals of the Glenview Village Board and enhance the quality of life within the community. Activities within the Glenview Police Department are organized and grouped according to function. The formal organizational structure currently consists of two divisions which are further subdivided into fifteen more specialized units of responsibility. Direct service delivery is performed primarily by the Operations Division whereas Department - 35 administrative functions are the responsibility of the Support Services Division. The following is a description of the functional units currently existing within the Department: • Uniform Patrol and emergency response operations. Traffic Investigation and problem analysis. • Criminal Investigations — adult and juvenile. • Tactical Operations. • School Resource Officer — High school and middle schools. • Planning I Inspectional Services • Training. ACCOMPLISHMENTS: New police facility brought on line. • Transitional plan completed ,tune 26, 2006. • Completed staff training and orientation regarding new procedures and equipment. • Conducted open house for elected officials and staff. • Held dedication ceremony and public open house May 201h -215t, estimated 1800 in attendance. • Developed public relations program and marketed new police facility. • Formed partnership with new facilities director to identify cost and maintenance issues for new facility. Met state guidelines regarding disaster situations. • Developed action plan with Districts 34 and 225. • Coordinated with Fire, Health, and Communications Departments in executing plans. • Integrated the Northern Illinois police Alarm System (NIPAS) into training program. Developed a stronger communications with retail and commercial establishments. • Increased walk & talks at all retail locations. • Updated business contact information. • Met with security firms to enhance communications. • Concentrated on pedestrian safety issues at the Glenview Town Center. • Crime Prevention /Community Relations. Social Services /Crisis Intervention. • Public Service Officer. • Property & Evidence Control. Animal Control, • Technical Services /Media Relations. • 911 Communications. • Records Management. Developed and enhanced operational plans for special events. • Developed a comprehensive event calendar, • Worked with Village Board to develop staffing reimbursement policy. • Developed a centralized check list for events. Alleviated radio congestion brought on by increase in service calls. • Implemented trial program to utilize sub - channels. Enhanced recruit Field Training Officer Program. • Established weekly evaluations by supervisors. • Deputy Chief has taken active role in evaluationlretention of probationary officers. • Developed a formal report to the Board of Fire and Police Commission. • Worked with Human Resources Dept. to coordinate state statutes and Village policies. Coordinated homeland security issues with state and local counterparts. • Participate in Operation Shield. • Utilized grants and training provided by the Department of Homeland Security — allowed us to train 85 officers. Department - 36 Developed responses to traffic study requests. • Served as resource for new traffic committee. • Purchased new speed trailer and enforcement boards to better analyze traffic situations. • Increased truck enforcement efforts in areas of safety inspections and overweight. • Directed enforcement programs based on accident review information. GOALS: Complete Collective Bargaining Agreement. • Establish negotiating team. • Establish internal management team to prioritize needs. • Identify key bargaining issues — management/economic. Compensation and Class implementation. • Adjust internal recording keeping /accounting system to reflect new protocol for exempt employees. • Implement "Skipper Supervisor" to minimize adverse impact on supervisory staffing. • Implement compensation plan for non - exempt/non- represented employees. • Work with HR to develop a system to appeal comp /class issues. Establish sworn promotional and recruitment list. • Work with Human Resources to market the Department and meet current labor laws. • Work with Board of Fire and Police Commission to establish test dates and professional testing companies. • Train new recruits and supervisors. • Finalize US Postal Inspectors tenancy at Glenview Police Dept. Insure compliance with new liquor code. • Task third shift with monitoring compliance. • Semi - annual meeting with all liquor establishments to increase communication. • Serve as resource for liquor commission. • Utilized Communications Director to develop traffic enforcement media campaign. Community utilization of new police facility. • Coordinated with other law enforcement agencies for training opportunities. • Marketed Community Room for public use. Pharmaceutical Distribution Plan. • Finalize responsibilities for police, fire, health, park district and District 34. • Written plan for traffic, call out and mutual aid responses. • Distribution plan for village employees. • Work with Cook County for grant money. Patrol for retail establishments. • Seasonal increase in uniform presence at retail areas. • Direct Traffic Control. • Parking lot security. Explore opportunities to collaborate with other agencies operationally/ economically. • Work with NIPSTA to expand training resources. • Work with other agencies to share resources to take advantage of economics. Enhance Traffic Compliance /Enforcement. • School Zone Enforcement by 25 %. • Overweight Trucks by 10 %. • Random enforcement with state police for DUI, portable scale and seat belt. • Operation Life Saver (pedestrian RR crossing). • Enforcement at 10 most hazardous intersections. • Team with HOA'S to address specialized needs. Department - 37 AUTHORIZED .PERSONNEL Full Time Staff POSITIONS lip 102 2007 93 1 2007 93.000 Part Time Staff 36 38 11.800 Temporary Staff 0 1 0.100 Total 138 132 104.900 Personal Services 8,413,114 9,792,984 9,030,322 9,213,975 Operational 3,452,458 2,054,519 2,198,288 2,484,498 Capital Outla 31,534 25,700 25,000 - 11,897,106 11,873,203 11,253,610 11,698,473 Personal Services - - - - Operational 1,730 7,500 7,500 7,500 Capital Outla - - - 1.730 7,500 7,500 7,500 2007 Police Department rl Operations 2,491,998 U Personnel 21% 9,213,975 79% ❑ Capital 0% Department - 38 SUPPLEMENTAL BUDGET REQUESTS: None Department - 39 FY 05 FY 06 FY 07 Workload Indicators Actual Projection Projection • Reported Criminal Offenses 4,603 4,800 4,900 • Reported Services /Activities 28,634 32,000 32,600 • Social Service Contacts 1,105 1,216 1,250 • Village Ordinance Violations 2,695 2,800 2,850 • Village Code Violations 6,226 7,000 7,175 • DUI's 212 178 180 • Felony Charges 162 190 195 • Misdemeanor Charges 1,260 1,280 1,312 SUPPLEMENTAL BUDGET REQUESTS: None Department - 39 SUPPRESSION ! RESCUE FIRE PREVENTION BUREAU ACTIVITY: OPERATIONS EMERGENCY MEDICAL SERVICE PUBLIC EDUCATION Fire Department ADMINISTRATION SUPPORT SERVICES SPECIAL OPERATIONS COMMUNICATIONS I I TRAINING I I ISDA The Glenview Fire Department is a progressive agency dedicated to professionalism and efficiency of operation. The Department's 86 professional firefighters, three Fire Prevention Bureau inspectors, and administrative staff provide a full range of emergency, inspectional, and educational services. Because the Village of Golf and areas of unincorporated Cook County contract with Glenview for the provision of fire service, the Department serves a population of more than 65,000 over a 21.5 square mile area and responds to over 7,000 calls for emergency service each year. ACCOMPLISHMENTS: • Developed and implemented the 2006/2007 Business Plan. • Contracted dispatching service to the Wilmette Fire Department, effective June 1, 2006 with annualized billing of $144,000. Public Safety dispatching is the focus of an exhaustive evaluation to maximize operation and economic efficiencies; a September Board report is projected. • Anticipate finalizing a labor contract with IAFF Local #4186 by year end. • Training for supervisors and a promotional exam consistent with the new contract will follow. • The findings of a fire station location and deployment study will be presented to the Village Board in October. • Finalized the fleet replacement plan in accordance with a Village -wide fleet evaluation. • Participated in a Village -wide Public Safety Communications study to address call handling, dispatching, networking, mobile computing, and partnering. • The Fire Department will be reevaluated and rated by the Insurance Services Office (ISO) following implementation of the Public Safety Communications plan. Department - 40 • Consideration of the cost/benefit that would be realized with a dedicated Training Officer position required a complete review of staff responsibilities within the Fire Department. Redistribution of assignments and subsequent performance evaluations are necessary before further consideration of the Training Officer position. GOALS: • Continue to manage and implement the business plan. • Implement the chosen public safety communications model as authorized by the Village Board to increase efficiency and maintain quality. • Employ appropriate Cityview and Munis software modules to improve efficiency and interdepartmental coordination. • Improved efficiency in the Fire Prevention Bureau through ongoing work analysis and process refinement. Planning, scheduling, and reporting have been restructured. Increased interdepartmental communications and improved partnering are streamlining the permit inspection process for both staff and the public. • Develop and conduct promotional process for Fire Lieutenant and Captain in accordance with the labor contract and Fire and Police Commission Rules and Regulations. • Partner with Capital Projects to replace Fire Station 7. • Achieve National Incident Management Systems (NIMS) certification levels as appropriate for various Village staff and officials. AUTHORIZED PERSONNEL Full Time Staff POSITIONS 2006 2067 ': •1 FTE's 2007 '1 111 Part Time Staff �0 i 111 - . 0� 1 111 Personnel Services 8,108,229 9,990,787 9,171,093 9,144,986 Operational 4,072,913 2,492,412 2,308,661 2,793,970 Ca italOutla - - - __ 12,181,142 12,483,199 11,479,755 11,938,956 Department - 41 Personnel Services - - - Operational 806 11,600 12,199 11,600 Capital Outla 21,656 151,500 5,000 150,000 22.462 163,108 17,199 161,600 2007 Fire Department Capital Operations 150,000 2,805,570 Transfers Personnel 9,144,986 Department - 42 FY05 FY06 FY07 Performance Indicators Actual Projection Projection • Resident Satisfaction Survey 8.67 Rating (of 9) 8.64 (of 9) Maintain • FireComm expansion Wilmette trial Wilmette contracted Maintain Workload Indicators • Medical incidents 4,297 4,550 4,650 • Non- medical incidents 2,872 2,750 2,750 • Total emergency incidents 7,169 7,300 7,400 • Total vehicle responses 15,832 15,900 16,000 • Fire Inspections 1,474 120 1,500 • Re- inspections 1,749 130 1,000 • Permit Inspections 527 1,100 1,100 • Plans reviewed 102 100 100 • Public Education Contacts 14,000 15,000 14,500 • Public Ed. Classroom Sessions 361 375 385 • Fire Station Tours 40 40 40 • Block Parties 62 60 60 • Public Events /Presentations 7 5 5 • Fire Personnel Training Hours 14,351 18,700 25,000 • State Certifications /Licenses 39 66 85 Department - 42 Development Department Administration ADMINISTRATION PLANNING ALJI3LIC HEALTH I fN PEC I© I & ZONING I MANAGEMENT The Development Department of the Village of Glenview consists of 29 individuals committed to improving and maintaining the quality of life for the residents, property and business owners of the Village of Glenview in the application of codes and regulations related to property and businesses. We also seek to provide quality facilities and services to the residents and employees of the village through facilities management. In 2005 -2006, the Village welcomed a number of new businesses into the Village including Kohl Children's Museum, Harley Davidson, Staples, Diamond Cafe, L'Appetito, LaZBoy Furniture, Glenview Produce, Ra Sushi, Aria Grill, Dinners by Design, and the Patriot Courtyard, to name a few. New residential projects this year include Thomas Place, Timbers Glen and Monroe Townhomes. Single family building permits for the year to date total 112; multi- family units total 84, and new commercial total 5. Permit revenues, year to date, from all sources equaled $1,625,069.39. The Development Department is organized into five divisions to support the mission. The Administration Division coordinates the activities of the Building Inspection, Health Inspection, Planning & Zoning, and Facilities Divisions. The major focus of the Administration division is to support the departmental personnel, manage the business plan of the department, communicate the goals and objectives of the Village Board and senior management team, and lead the activities of special projects such as the Milwaukee Avenue corridor study, downtown implementation, liquor license administration, village hall re -use and others. A major task completed in 2006 was the development of the business plan for the Department and a work plan for each member of the Department. Goals for 2007 include managing the business plan, supporting special projects, and continuing to find ways to increase communications and efficiently deliver services to the residents and businesses of the village. Department - 43 AUTHORIZED PERSONNEL INS • POSITIONS 2006 2007 -® FTE's 2007 Ili Personnel Services 466,938 365,281 456,796 504,834 Operational 126,420 129,665 128,240 29,159 Capital Outlay - - - - 593.358 494.946 585.036 533,993 2007 Development - Administration Personnel 504,834 95% Capital Department - 44 ations ,159 M ;fers Development Department Public Health ADMINISTRATION PUBLIC BUILDING I PLANNING FACILITIES HEALTH INSPECTION & ZONING MANAGEMENT It is the responsibility of the Public Health Division to protect the health and safety of the residents and visitors through a comprehensive food service and environmental sanitation program which monitors the 278 food service facilities in the Village. The Village provides the first line of defense against food borne illness incidents through frequent inspections and training of restaurant personnel in proper methods of food preparation. The Health Division also responds to complaints regarding solid waste collection, weeds, sewage, standing water and other nuisances. Dissemination of public education information including West Nile virus, household hazardous waste, and flu shot availability is also an ongoing activity of the Division. The Health Division also represents the Development Department in planning for natural and manmade disaster response. ACCOMPLISHMENTS: • Increased inspection frequency for "medium . Began working with the Cook County risk' food establishments from 2 -3 annual Department of Public Health and other inspections. Village departments to initiate training and • Finalized CityView Health Dept. food service protocol development for response to inspection program. bioterrorism or pandemic Flu outbreak. Part • Increase educational activities for the public of the First Responders Task Force for bioterrorism and Pandemic Flu outbreaks. through web page, newsletters, and This involved the Cook County Department brochures. of Public Health, Police, Fire, Public Works, • Established protocol for licensing day care School District 34, and the Park District. homes. Department - 45 GOALS: • Work with IT to upgrade reports to document and monitor all Health Department program activities. • Assure that staff is educated and equipped for emergency response and disaster preparedness. • Produce and distribute disaster planning and response checklists for individuals, families, businesses, health care providers, and Village Departments. Personnel Services 333,462 421,703 422,952 428,821 Operational 84,233 24,910 29,410 25,092 Capital Outla 11,556 - - - 429.251 446,613 452,362 453,913 2007 Development - Public Health Personnel 428,821 94% Capital Department - 46 ations ,092 M �fers 0 Workload Indicators - Health Division 2004 2005 Routine Food Service Inspections n/a 864 Total food service inspections 1348* 1306 Temporary food service inspections n/a 95 Food Service Plan Reviews n/a 106 Food Service Complaints n/a 98 Environmental Sanitation inspections 149 275 Complaints 1097* 999 Requests for information or service n/a 1208 Plan Reviews other than food service n/a 578 Total Plan Review 807* 684 * Reflects totals; current indicators are defined by categories Department - 47 2006 (Jan -Sept. 1) 637 862 89 41 101 141 1079 585 132 173 Development Department Facilities Management ADMINISTRATION PUBLIC HEALTH BUILDING PLANNING FACILITIES INSPECTION & ZONING (MANAGEMENT The Facilities Division is charged with centralizing the maintenance activities associated with all of the 17 Village facilities including purchasing, custodial services, and building system service contracts, managing service contracts associated with facility maintenance, and long term planning to extend the useful life of Village facilities as long as cost - effective. ACCOMPLISHMENTS: • Secured staffing for facilities management division; initiated training. • Developed and managed first year of facilities management program. • Completed "life cycle" analysis. • Developed a long term strategic plan for maintenance of village facilities. • Secured estimates for elevator services. GOALS: • Refine and further develop facilities management program. • Continue training of staff. • Established work order request system to coordinate efficient and effective administration of facility service requests. • Extended contracts for HVAC and janitorial services. • Secured and executed contract for roof project at fire station 8. • Assisted in project management of the Evelyn Pease Tyner Interpretive Center. Department - 48 Implement, review and refine long term strategic plan for maintenance of village facilities. • Improve quality of building system performance and custodial services. • Review and refine work order request system to coordinate efficient and effective administration of facility service requests. • Consolidate and standardize contractor services. • Explore option to address Village Hall Space needs. • Standardize and establish an inventory for facility supplies and develop a distribution mechanism to provide supplies to various locations. • Secure bids to construct secured storage within new police station garage. • Reorganize finance area of Village Hall and relocate North Maine Utilities to Village Hall. Personnel Services 47,731 175,869 140,313 180,676 Operational 210,091 1,323,525 1,187,470 21,580 Capital Outla 4,550 9,000 17,500 21,000 262,372 1,508,394 1,345,283 223,256 2007 Development - Facilities Management f7 Personnel 180,676 81% Operations 21,580 10% 0 Capital 21,000 ZZ 9% Department - 49 Performance and Work Indicators • Janitorial tasks accomplished within prescribed timeframes. • Contracts adhered to in timely manner. • Staff responsiveness to work orders. • Ability to handle unexpected or unforeseen building problems or emergencies. • Efficiently budget for and order supplies and equipment. • Look for new and innovative ways to address building deficiencies. SUPPLEMENTAL BUDGET REQUESTS: (Larger projects are listed in the CIP Bud-get) • Fire Station 6- $38,069: Exterior tuck pointing, restoration of brick pavers and concrete repair; Repairs to air handling equipment. • Fire Station 8- $47,604: Exterior railing and door replacement; Interior renovation of toilet and locker rooms, replacement of conference room ceiling tiles. • Old Police Station- $10,427: Inspection and repair of retaining wall. • Public Works Phase I $16,743: Exterior tuck pointing; Interior epoxy floor patching; partial replacement of plumbing fixtures. • Public Works Phase !! $3,000: Partial replacement of plumbing fixtures. • Public Works Phase !ll- $13,093: Exterior painting and asphalt overlay; Interior modification of heating system to prevent freezing. • Depot Train Station- $9,905: Exterior asphalt seal coat and crack repairs; Refinishing doors; Exterior partial soffit repairs and refinishing. • Glen Train Station- $3,540: Door replacement and finishing (exterior). • Gallery Park North Pavilion- $6,433: Interior and exterior painting. • Gallery Park South Pavilion- $6,433: Interior and exterior painting. • Executive Pump Station- $24,600: Exterior tuck pointing and painting. • Laramie Pump Station- $6,360: Exterior tuck pointing and painting. • Rugen Pump Station - $4,200: Structural analysis. Department - 50 Development Department Pianning Division ADMINISTRATION PUBLIC HEALTH I INSPEDCTION l [ 8 PLANNING ZONING � ( MANAGEMENT The Planning Division reviews all development proposals and coordinates interdepartmental reviews of projects before they are forwarded to the Plan Commission, Zoning Board of Appeals, or Appearance Commission for consideration. Staff of the Planning Division assists residents and business and property owners through the development review process. The Planning Division was reorganized in 2006 and assumed staffing of the Zoning Board of Appeals. ACCOMPLISHMENTS: Finalized the Downtown Revitalization Plan. • Finalized the awning design guidelines section of the Appearance Code, • Developed detailed staff reports and provided professional administrative, technical and secretarial support for all the Village's regulatory commissions (AC, DPC (retired), ERC, HPC, PC, ZBA). • Used the website to update the public on the progress of special projects, streamlined the development process application and provided more graphically oriented Board reports and Commission exhibits. • Helped facilitate the development program for Parcel 4, Tall Brothers. • Supported planning efforts including the Downtown Plan Committee, joint meetings with 8 neighboring communities on the Department - 51 conversion of the old Union Pacific rail line into a regional trail, the Walkable Communities educational program, and a study on 6B Tax Incentives. • The Historic Preservation Commission developed an information handbook for the public and created a work plan focusing on goals for the coming years. • Simplified rules for outdoor dining. • Completion of a Historically Significant Building reconnaissance survey of Study Area 2, located west of downtown. • Reorganization of the way in which the Village assigns addresses. Development Department Building Inspection Division ADMINISTRATION PUBLIC HEALTH BUILDING PLANNING FACILITIES INSPECTION I & ZONING MANAGEMENT The Building Inspection Division is oversees the review and construction of all new structures within the village by meeting with residents, architects and contractors, reviewing plans„ and performing inspections at each stage of construction. Interdepartmental coordination with Engineering, Public Works and Fire Prevention is critical in moving permits through the process as efficiently and comprehensively as possible. Enforcement of the zoning code is also part of this division. Staff support is provided to the Building Electrical Commissions which review and recommend new and updated codes that reflect the best practices in the construction industry. ACCOMPLISHMENTS: • Successfully completed conversion of all microfilm records to Laserfiche. • Coordinated village wide document destruction program by shredding 4 tons of documents. • Adopted 2005 National Electrical Code. GOALS: • Review 2005 ICC Codes with Building • Held first three public training sessions about building permit approval process. • Maintained 10 -day average turnaround time for initial plan reviews; 24 hour response for inspections. Commission; recommend adoption. Continue to enhance customer service by improving permit and inspection process; • Coordinate adoption of updated Building respond to all complaints within 24 hours. Codes. Department - 54 • Use CityView to create management reports to measure performance. • Coordinate next round of document destruction. • Train all departmental personnel on new codes. • Coordinate inter - departmental committee on code /construction conflicts. Personnel Services 1,120,011 1,266,171 1,219,548 1,240,589 Operational 273,108 105,320 115,084 102,657 Capital Outlay - - - - 1,393,119 1,371,491 1,334,632 1,343,246 2007 Development - Building Inspection 0 Personnel 1,240,589 © Operations 92% 102,657 8% ❑ Capital 0% Department - 55 Workload Indicators - Building Inspection Division Single Family Residence` 01 181 1 15 2,715 1 168 15 1 2,520 1501 15 12,250 Single Family Addition* 02 116 13 1,508 96 13 1,248 80 13 1,040 Single Family Remodeling 03 100 10 1,000 88 10 880 70 10 700 Detached Garage* 04 28 6 168 10 6 60 10 6 60 Deck* 05 37 2 74 31 2 62 30 2 60 Shed* 06 39 1 39 28 1 28 30 1 30 In Ground Pool* 07 7 6 42 8 6 48 7 6 42 Above Ground Pool* 08 2 1 2 2 1 2 2 1 2 SPA 09 2 1 2 2 1 2 2 1 2 Hot Tub 10 5 1 5 3 1 3 3 1 3 Lawn Sprinkler* 11 118 2 236 240 2 480 95 2 190 Multi Family Residential* 15 24 30 720 28 30 840 20 30 600 Gondo Additions* 16 0 26 0 0 26 0 0 26 0 Condo Remodeling 17 0 10 0 0 10 0 0 10 0 New Commercial* 21 8 24 192 7 24 168 5 24 120 Commercial Additions* 22 2 20 40 3 20 60 2 20 40 Commercial Remodeling 23 % 8 768 76 8 608 65 8 520 New Religious* 24 0 24 0 2 1 24 48 01 24 0 Religious Additions 25 0 20 0 0 20 0 0 20 0 Religious Remodeling 26 1 8 8 2 8 16 1 a 8 Electrical 1 HVAC 30 197 2 394 143 2 286 130 2 260 Plumbing 31 154 2 308 134 2 268 120 2 240 Site Development* 36 319 1 319 148 1 148 200 1 200 Other 39 119 1 119 120 1 120 110 1 110 Roofing / Siding 40 283 1 283 227 1 200 1 200 Demolition* 44 141 1 141 132 1 08,3591 120 1 120 Certificate of Occupancy 45 20 3 60 35 3 30 3 90 TOTALS 1,999 0 9,143 1,733 0 1,482 0 1 6,887 Department - 56 Design Operations Capital Projects Department Administration Plan Review Operations 1 f Construction Operations Our mission is to build quality public amenities and infrastructure and promote a high quality of life for the Village of Glenview, ACTIVITY: The Capital Projects Department provides primary management of Glen- related functions, Capital Improvement Program (CIP) projects, and engineering - related plan reviews of development projects including: • Glen Redevelopment (refer to The Glen Redevelopment Fund for more budget detail): • Conveyance issues • Design • Infrastructure design and construction • Marketing of publicly -owned parcels • Risk management; budgeting ACCOMPLISHMENTS: • Improved completion rate for an approximate $30 million Capital Improvement Program from 70% in 2005 to 80% in 2006 (Fire Station and Navy storm projects placed on hold) • Conducted two CIP community workshops • Completed 5 -Year CIP budget for 2007 -2011 • Completed Phase I of establishing a 3 -year CIP design process • Capital Improvement Program • Budgeting • Design • Construction management and inspection • Plan Review • Design review • Engineering inspection • Drafted new Business Plan for department • Updated the Engineering Standards Manual • Completed a Natural Resources Strategic Plan • Established funding source for new Library • Joined 10- community Geographic Information System (GIS) Consortium Department - 57 • Commenced Phase I of the GIS implementation strategy; hired MGP as primary consultant to manage the requirements • Maintained a steady, efficient plan review turnaround timeframe for large and small permits FY06 -07 Business Plan Objectives • Participated in Water /Sanitary/North Maine Utility Rate Studies resulting in full funding for annual capital investments in those systems As described above in the 2006 accomplishments, significant progress has been made on several departmental Business Plan objectives and continuing progress is planned for 2007: 1. Improve the departmental administration and sharing of current and historical information 2. Improve the planning and design process for capital projects 3. Improve the efficiency and effectiveness of development and construction permit - related reviews 4. Improve construction efficiency and effectiveness for public capital projects and private developments 5. Execute Phase II of GIS implementation plan 6. Implement a Tax Increment Financing (TIF) Management and Retirement Strategy for The Glen TIF district 7. Facilitate a joint Village /Library planning process to consider expanding the library and to determine if it is in the community's best interests to commence design and construction of an expanded facility GOALS: • Continue process improvement for CIP • Pursue new CIP revenue streams, including grants • Complete Phase II of establishing a 3 -year CIP design process Integrate Business Plan into departmental work plans Improve efficiency in plan reviews • Monitor and enhance resident feedback process re Capital Projects Participate in process to establish space needs for department and Village Hall AUTHORIZED PERSONNEL Full Time Staff POSITIONS 2006 2007 ® FTE's 2007 111 Part Time Staff 0� 2006 1 111 Tampirary Staff �' 11 Personnel Services 1,915,117 2,355,593 1,859,256 2,323,443 PROJECTS CAPITAL DEPARTMENT OPERATIONS 2005 2006 2006 2007 Actual Budget dg Personnel Services 1,915,117 2,355,593 1,859,256 2,323,443 Operational 9,129,172 12,841,782 10,198,319 13,562,461 Capital Outla 5,051 524,625 274,575 323,000 11,049,340 15,722,000 12,332,150 16,208,904 Department - 58 2007 Capital Projects Department Operations ❑ Capital Outlay ❑ Personnel 323,000 2,323,443 2% 14% M Operations 13, 562,461 84% Corporate Fund 1,302,669 2,328,685 1,845,212 2,228,958 Glen Redevelopment Fund 1,566,896 1,081,383 829,819 1,034,960 Glen Caretaker Fund - - - 707,515 Glen Land Sales Fund 5,474,969 4,665,277 4,485,457 23,162,262 Special Tax Allocation Fund 32,399,289 25,756,587 22,856,984 28,438,546 Glen Capital Projects Fund 14,914,296 8,053,675 6,366,441 13,679,090 Enterprise Funds - - - 7,523,236 55,658,119 41,885,607 36,383,913 76,774,567 Personnel Services 1,068,617 1,668,298 1,408,950 1,718,265 Operational 229,001 156,787 166,187 189,693 Capital Outla 5,051 503,600 270,075 321,000 1,302,669 2,328,685 1,845,212 2.228.958 Personnel Services 846,500 687,295 450,306 496,538 Operational 568,835 371,063 373,013 534,422 Capital Outlay 49,561 21,025 4,500 2,000 Transfer 2,000 2,000 2,000 2,000 1,566,896 1,081,383 829,819 1,034.960 Personnel Services - - - 108,640 Operational - - - 598,875 Capital Outla - _ _ - - 707.515 Department - 59 Operational 782,165 865,277 640,457 - Debt Service 942,804 - - 296,000 Capital Projects - - - 22,866,262 Transfers 3,750,000 3,800,000 3,845,000 - 11,083,697 5.474.969 4.665.277 4,448.457 23,162,262 Operational 7,213,221 10,953,280 8,523,287 12,239,471 Debt Service 21,413,881 11,453,307 11,083,697 13,299,075 Transfers 3,772,187 3,350,000 3,250,000 2,900,000 Operational 382,950 495,375 495,375 - Capital Projects 14,259,346 7,558,300 5,871,066 13,679,090 Transfers 272,000 - - - 14,914,296 8,053,675 6,366,441 13,679,090 ENTERPRISE FUND CAPITAL PROJECTS 2005 2006 2006 2007 Actual Budget f0" Glenview Water Fund - - - 3,228,641 North Maine Utility Water and Sewer Fund - - - 1,983,500 Glenview Sanitary Sewer Fund - - 2,311,095 . - 7.523.236 2007 Capital Projects 'Department Operations ❑ Personnel ® Transfers 2,323,443 2,942,000 ❑ Capital Outlay 3% 4% 323,004 0% ❑ Operations 13,562,481 18% ❑ Capital Projects 44,068,588 57% ■ Debt Service 13,595,075 18 "/0 Department - 60 SUPPLEMENTAL BUDGET REQUESTS: 1. GIS Description: Provide a combination of one -time, ongoing and supplemental Geographic Information System professional services. The ongoing services will be with MGP in the approximate range of $165,000 to $200,000 over the next five years. Cost of request: $300,000 How this request supports the Board's Goals and Objectives: Increases administrative efficiency. Other alternatives: None. 2. Project Manager Vehicle Description: Provide pick -up truck for field operations. Cost of request: $21,000 How this request supports the Board's Goals and Objectives: Ensures construction contracts are properly managed and resident contact is provided. Other alternatives: Provide mileage reimbursement — not considered feasible due to high risk environment of construction environment. Performance Indicators • % of Capital Projects Budget Completed • Reduced Glen Operational Costs • Obtained Outside Sources of CIP Funding • Glen Expenses Contained within Project Workload Indicators • Pre - application Meetings • Appearance Commission Cases • Environmental Review Cases • Historic Preservation Cases • Plan Commission Cases • Zoning Board of Appeals Cases • Documents Recorded • Engineering Plan Reviews • Capital Project Related Inspections FY05 FY06 FY07 Actual Projection Projection 70% 80% 85% Yes Yes Yes Yes Yes Yes Yes Yes Yes not tracked 142 150 120 100 95 1 1 2 1 0 2 85 105 110 92 55 60 322 460 450 An average of 2.5 reviews per permit not tracked 1500 1550 Department - 61 Department - 62 Capital Spending and Debt ,rte � �` ; C J Capital Improvement Program - The Village of Glenview Capital Improvement Program (CIP) is a 5 -year schedule of public physical improvements to the Village's infrastructure. The CIP sets forth proposed expenditures for systematically constructing, maintaining, upgrading, expanding, and replacing the community's physical plant, as required by Village policy. This section describes the CIP process and provides limited details of projects included within the capital improvements area of this adopted budget. The end result of the capital program is a separately published document, which includes detailed mapping, revenue sources and the complete five year program. The reader should refer to that document to attain more descriptive details than is included herein. THE PROCESS Projects are typically major expenditures. They can be either infrequent projects, such as the construction of a new police headquarters or systematic improvements, such as street surface improvements. Regular street maintenance of village facilities is not considered a Capital Improvement. Therefore, a project such as street repairs which fixes minor asphalt openings would not be found in this document and is funded, scheduled and completed within the Public Works Department's Operating and Maintenance (0 &M) budget. Because the CIP identifies what Village facilities will be improved it is more than a schedule of expenditures. It 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. Projects are developed through the course of the fiscal year. The process involves board, citizens, or staff proposing needed projects. Staff then coordinates the project with any related projects, reviews for compatibility with the Village's goals, identifies a funding source, and develops a project schedule. Projects are reviewed by the responsible department and placed within the department's 5 -year schedule. During the annual review of the 5 -year CIP, completed projects are removed, new projects are proposed, and scheduled projects move forward in the schedule or out to later years. The timing of a project is dependent on the current condition of the facility and funding availability. As the 5 -year CIP is fine - tuned, it is under the oversight of the Capital Projects Department. At this time, the specific dollar amounts available for each funding source are known or reliable projects can be made and projects may be added or dropped based on the amount of funds available in the next five years. CIP BUDGET The first year of the 5 -year CIP program is called the capital budget. An extensive project, such as the reconstruction of a major roadway, will typically be a multi -year project. The first year of the project is the design stage and the second year, and sometimes the third year, will involve the actual construction. The capital budget is integrated with the operating budget of the Village and adopted in one motion. The projects within the first year of the CIP are prioritized. Prioritization is developed within each section and is established by the responsible departments. The prioritization is based on the need for the project and the available resources needed to complete the project. The availability of funds is the key factor as to whether a project will be initiated and completed. 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. The same funding restrictions discussed in the Funds section hold true here. Projects can be funded by village, state or federal monies and outside agencies and individuals. Village funding sources typically are local sales and property taxes as well as service and utility fees. In addition, Village Permanent funds can be used when specifically approved by the Board of Trustees. Capital - 1 IMPACT ON OPERATING BUDGET Because much of the funding for capital projects comes from the corporate and special revenues, the operating budget must have a clear connection to the CIP process. Those same revenues drive the daily services provided by the village. Accordingly, its operating budget often comes first when priorities for projects are set, should tax or other revenues not be sufficient to maintain current operations and to build infrastructure. This is especially important when the project will create new or expanded facilities. 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. For most items in the 2007 capital budget, there is little, if any, actual impact on the operating budget since many capital items are replacement items already affecting operations cost. In most instances operating costs are projected to remain constant offsetting the impact of inflation. Following this discussion are three tables related to capital projects. The first table lists the various project funding source descriptions the Capital Improvement Program uses. The second table provides a summary by funding source of capital projects while the third table lists the actual projects included in the capital portion of the adopted budget. The list is grouped by the funding source and shows the project number, a brief descriptive title and the amount included in this year's adopted budget. The project number is useful in finding the detailed project information in the separately published 5 -year capital improvements program. 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 for use on arterial roadways only. Special Tax Allocation Fund Incremental Property Tax in the Village's 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 communities 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. Capital - 2 Village of Glenview 2007 Annual Budget Capital Improvement Project Summary Motor Fuel Tax Fund Glen Land Sales Fund Permanent Fund Village Capital Projects Fund Glen Capital Projects Fund 2004E Projects Fund Glenview Water Fund North Maine Utility Fund Glenview Sanitary Sewer Fund Commuter Parking Fund Facility Replacement Fund Total 1,260,000 22,866,262 1,500,000 5,699,919 13,679,090 575,000 3,228,641 1,983,500 2,311,095 550,000 2.900.000 56.553.507 Capital Improvements Projects 2007 Capital Budget Transportation Road Program Design 425,638 Road Resurfacing 934,666 Road Reconstruction 3,202,207 Restoration 15,000 Bicycle Paths /Sidewalks Centennial Trail 27,500 Master Plan Improvements 50,000 Five - Village Bike Trail Study 8,000 Storm Sewers Relining 175,000 Intersections/Traffic Signals /Street Lighting Chestnut AvenuelWaukegan Road 314,000 Greenwood /Glenview Roads 318,250 West Lake Avenue /Greenwood Road 172,500 Signal Modernization: Harlem Avenue /Central Road 144,375 Signal Modernization: Central and Washington Roads 144,375 SWAMP North Drive and Ridgewood Lane 276.908 Total Transportation 6,208,419 Capital - 3 Water Road Reconstruction Program SWAMP North Drive and Ridgewood Lane Water Special Projects Executive Lane Pump Station Thornwood Lane Water Main Replacement Pickwick/Thornwood Avenue Special Service Area Sanitary Sewer Downtown 2,162,336 175,000 578,000 100,000 213,305 Total Water 3,228,641 Design 33,500 Road Reconstruction Program 812,045 SWAMP 23,600 North Drive and Ridgewood Lane — Area K 21,800 Relining 386,555 WinnetkalShermer Sewer Capital Funding 400,000 Sanitary Sewer Special Projects 70,900 Fairhope Avenue Special Service Area #46 95,865 Pickwick/Thornwood Special Service Area 561,330 Total Sanitary Sewer 2,311,095 Capital Plan Design Transportation Projects 178,000 Downtown Revitalization Project 23,600 Transportation — Library Related Projects Glenview/Washington Signalization Study 10,000 Transportation — Road Improvements Waukegan /Glenview Roads Pedestrian Signals 70,900 Countdown Signalization 266,900 Glenview Road Mid -Block Crossing 3,400 Glenview RoadlPine Street Median 2,300 Northbound Railroad Avenue Right Turn Lane 2,300 Downtown Revitalization — GreenspacelAesthetics Re- grading East Side of River Waukegan Road to Glenview 194,100 Road Total Downtown Capital Plan 751,500 Capital - 4 North Maine Utility Projects Water System Improvements Robin Drive at Dempster Street Gregory Lane, Josephine Lane, Lois Drive Sewer System Improvements Golf /Greenwood Gardens Improvement Association (GGGIA) Robin Lane Area - Subsystem 3 Emergency Repair Knight (Phase I -IV) TV Inspections Total North Maine Utility Projects Glen Projects Surveying /Utility Mapping Surveying and Geographic Information System Development Fees Air Station Prairie Interpretive Center Perimeter Pathways Wetland Mitigation Permits Gallery Park Sign Program South Memorial Public /Private Utilities Electric Utility Connections Parcel 10 Sanitary Relocation North Triangle Stormwater Extension Cook County 30" Water Main on East Lake Avenue Union Pacific Railroad Ditch Improvements Navy Housing Retention Pond Stormwater Connection Stormwater Control Devices Roadway Emergency Design Engineering Construction Services Road Reconstruction (Rugen, Johns Drive /Ct., Old Willow Road) Shermer Road Left Turn Lane and Traffic Signal Pedestrian Crossing Warning Devices Youth Services Tree Replacement Off -Site Potable Water SCADA Cook County Lake Avenue Engineering and Construction Mgmt Cook County Lake Avenue Construction Wilmette Pump Station Closer Projects Sidewalk on Willow from Patriot to Shermer Michael Joseph Foundation Construction Fence Capital - 5 600,000 194,000 434,500 600,000 25,000 120,000 10.000 1,983,500 200,000 243,780 10,000 40,000 225,000 44,100 35,000 200,000 300,000 210,000 199,840 199,500 2,100,000 880,000 100,000 100,000 710,882 550,000 40,000 10,500 40,000 25,000 6,500,000 85,488 130,000 30,000 5,000 Patriot Blvd & Patriot Marketplace Access Drive Intersection 125,000 Chestnut Avenue Infrastructure 250,000 Tyner Center FF &E Purchase 50,000 Park Lane Fence Project 40,000 Total Glen Projects 13,679,090 Facility Replacement Fire Station 7 Replacement 2,900,000 Land Sales Navy Housing Property Purchase 22,866,262 Commuter Parking Land Purchase and Demolition 550,000 2004E Capital Project Completion of New Police Station 575,000 Village Permanent Fund Construction at Navy Housing Property 1,500,000 Total 2007 Capital Improvement Program 56,553,507 Capital - 6 Debt Management — The last section described how the village provided for its infrastructure needs. It was noted that operating revenues were the primary source for CIP projects. This 'pay -as- you -go' financing plan works well for smaller projects that can be paid out of current revenues. It doesn't work when project cost is greater than the annual collections from that source of revenue. When more significant projects are planned which are beyond current revenues ability to spend, the Village will seek financing solutions that provide the necessary resources immediately. Although a variety of forms of financing are available, the Village usually turns to long- term bonds as a source of its financing. 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 assumptions of the underlying 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. Because of their lower risk, with particular revenue types pledged to bond repayment, interest rates are lower. Municipal bonds are attractive to investors also because of favorable income tax treatments of bond interest payments. Interest rates are fixed at the time of the bond sale, providing the Village with a known payment schedule. Servicing this debt becomes part of the operating budget along with operational capital needs. As noted earlier, the Village maintains a Debt Service Fund, which is used to account for payment of the debt. Into this fund are transferred monies 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 to pay for capital projects is especially prevalent in fast - growing areas, like the "Glen" area in Glenview. RON❑ 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 a current operating revenue. Because of Glenview's status as a 'home rule' community, voter approval is not required before the issuance of these types of bonds. However, because of the Board of Trustees policy to maintain a constant dollar tax levy, any funds collected to repay this type of debt reduces the amount of available tax dollars to fund on -going operations. The Village has outstanding General Obligation Bonds (in the Village of Glenview they are recorded as "Corporate Purpose Bonds) which can be seen in the table that follows. The 2006 Tax Levy requirement to meet debt service payments on the outstanding bonds is $14,563,315 although $12,510,623 are abated leaving a net requirement of $2,052,692. The reasons for the abatements are that the funds required for repayment are either escrowed or are transferred from other Village of Glenview funds. 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, previously discussed in the Fund Information Section. 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 presently use this type of bonding, however, it can be used if the need should arise. Debt - I Special Service Area Bonds — Special Service Area financing is a special bonding arrangement for capital improvements in limited areas of the Village. This debt is authorized by the property owners of the area and secured by assessments paid by those property owners. The Village retains an obligation to pay should those assessments fail to meet the obligations of the bond; however, the Village then retains title to the property should that unlikely failure occur. The Village does, and will continue to use, special service area financing. IMPACT OF DEBT SERVICE ON BUDGET Much like the impact of capital projects, debt service payments are derived from the same general revenues tht df f Abl tb for timely construction of needed infrastructure can make a municipality `debt poor' if taken to extremes. While no rules exist for measuring the amount of debt capacity a village can bear, some measures are available to compare governments. Per capita debt rations and other means of comparison are reviewed to ensure that the Village does not overreach its capacity for debt issuance. The Village continues to develop more quantifiable measurements for debt analysis. More meaningful to this analysis is the Village's bond rating, Aaa. Rating agencies are instrumental in determining debt capacity of the Village. The Village works with these agencies closely to maintain its overall superior rating to assure the soundness of its ability to attain favorable interest rates in the financial markets. a are use or opera Ions. a once mus e achieved between operational needs, debt OUTSTANDING DEBT requirements and capital expenditures to stay within the limitations of annual revenues. Each year, the Board of This table lists the Village's outstanding debt at Trustees and staff work carefully to assure this balance. December 31, 2006: The benefit of securing long -term financing to provide Purpose Source of Repayment Rate Maturity Issued Outstanding CORPORATE PURPOSE BONDS 4.875% CPBS 1997 System Purchase and Improvements North Maine Utility System 5.00% 2017 $6,175,000 $680,000 CPBS 19988 Glen Development CPBS 2000 Infrastructure Improvements CPBS 2001 Glen Development CPBS 2003A Infrastructure Improvements CPBS 2003B System Improvements CPBS 2004A Glen Development 4.25% Debt Service (Abated) 4.50% 4.30 % Debt Service 4.50 0/0 3.50% Debt Service (Abated) 4.35% SSA #36, SSA #37, North Maine 2.05% Utility System and Debt Service 3.10% 2018 $24,400,000 $16,830,000 2008 $4,970,000 $2,875,000 2012 $41,800,000 $31,000,000 2017 $9,990,000 $6,645,000 1.30% Wholesale water 3.85% 2012 $1,995,000 $1,245,000 2.00 %n GNAS Redevelopment 4.00% 2014 $25,000,000 $24,750,000 Debt - 2 3.50% CPBS 200413 New Police Headquarters Facility Debt Service 4.70% 2024 $22,315,000 $22,315,000 GENERAL OBLIGATION BONDS 3.50% Series 2005 Refunding Debt Service (Abated) 335% 2018 $10,000,000 $10,000,000 Series 2006A Glen Development GNAS Redevelopment 3.75 % 2018 $10,000,000 $10,000,000 Series 2006B Taxable Issue Purchase of NaTI Housing Units Land Sales Fund 4.70% 2009 $27,940,000 $27,940,000 NOTES A: CPN 1997 System Improvements North Maine Utility System 4.942% 2019 $2,850,000 $2,030,203 Debt - 2 �4 r '� Appendix IUINOIS -,A Schedule 1 Revenue and Other Sources 2005 Actual 2007 A -1 Current Property Taxes 3,920,930 4,414,910 4,194,165 2,914,674 Prior Year Property Taxes 169,998 25,000 75,000 75,000 Property Taxes Pensions 1,787,061 2,030,000 1,928,500 2,855,000 Property Tax IMRF 784,186 980,000 931,000 1,075,000 Electric Utility Tax 2,161,810 2,025,000 2,200,000 2,530,000 Telecommunication Utility Tax 4,013,607 3,200,000 3,145,000 3,239,350 Natural Gas Utility Tax 1,104,279 800,000 1,325,000 1,364,750 Hotel Tax 757,541 725,000 750,000 772,500 Amusement Tax 106,816 100,000 100,000 103,000 Home Rule Sales Tax 3,035,577 1,295,000 2,100,000 4,588,100 17,841,805 15,594,910 16,748,665 19,517,374 Licenses and Permits Animal Licenses 5,661 2,500 2,500 2,500 Business Licenses 95,542 90,000 90,000 95,000 Liquor Licenses 188,090 190,000 190,000 190,000 Building Permits 1,470,839 1,350,000 1,350,000 1,500,000 Plumbing and Sewer Permits 67,806 75,000 75,000 75,000 Driveway Permits 12,943 13,000 13,000 13,000 Certificates of Occupancy 31,525 42,000 42,000 37,500 1,872,406 1,762,500 1,762,500 1,913,000 Contractors Fees 63,195 65,000 65,000 65,000 Engineering Fees 124,862 110,000 140,000 110,000 Plan Fees 3,964 10,000 10,000 10,000 Plan Review Fees 76,833 95,000 95,000 95,000 Conditional Use Variance Fees 9,379 7,500 7,600 7,500 Electrical Inspection Fees 81,382 60,000 60,000 60,000 Elevator Inspection Fees 46,712 40,000 40,000 40,000 Reinspection Fees 25,313 20,000 20,000 20,000 Dog Impound Fees 1,930 1,250 2,200 2,000 Lease Fees 270,847 225,000 275,000 283,250 Fire Communication Fees 287,281 290,000 370,000 440,000 Natural Gas Franchise Fees 45,522 47,455 58,713 60,475 Cable Franchise Fees 330,774 307,500 350,000 360,500 Traffic Fines 223,917 190,000 195,000 200,000 Development Fees 5,424,456 495,375 495,375 - Bidder Fees 9,400 10,000 10,000 10,000 Special Events Fees 2,000 - 5,025 - 7,027,767 1,974,080 2,198,913 1,763,725 Map Sales 156 500 500 500 Sales of Fixed Assets 83,999 100,000 - - Other Charges 83,244 50,000 70,000 50,000 167,399 150,500 70,500 50,500 A -1 Schedule 1 Revenue and Other Sources Prior Year Property Taxes 20,838 20,838 ell 00 foo Interest Savings 353 353 I Total IMRF Fund Revenue and Other Sources 21,191 . I A -2 2005 2006 2007 Actual Budget Projected Adopted to $4014 W" 40, 40 Glenbrook Fire District 2,543,096 2,575,000 2,732,933 2,814,921 Village of Golf 148,503 150,000 152,968 157,557 Current Road and Bridge Tax 216,628 215,000 215,000 215,000 Prior Year Road and Bridge Tax 2,320 1,000 3,600 3,500 Property Replacement Tax 207,968 195,000 220,000 200,000 Sales Tax 12,325,158 13,175,000 13,200,000 13,860,000 State Income Tax 3,521,197 3,100,000 3,350,000 3,500,000 Local Use Tax 516,223 450,000 490,000 500,000 Maintenance of Highways - 7,395 - - Grant Proceeds 9,915 - 20,000 - Make -Whole Payments 739,758 775,000 801,157 895,000 Miscellaneous Intergovernmental 234,808 250,000 402,987 250,000 20,465,574 20,893,395 21,588,645 22,395,978 Interest Savings 7,090 10,000 9,000 10,000 Interest Investments 368,171 225,000 465,000 400,000 375,261 235,000 474,000 410,000 Land Sales 250,000 250,000 SWANCC Host Community - 100,000 Over/Short 119 - - Miscellaneous Revenue 197,928 90,000 120,000 100,000 198,047 340,000 120,000 450,000 From E-911 (Joint Dispatch) 180,300 180,000 180,000 - From Redeveiopment Fund 2,000 2,000 2,000 2,000 From Caretaker Fund 2,000 2,000 2,000 2,000 From Water Fund 555,000 558,472 558,472 310,012 From Wholesale Water Fund 106,500 66,807 86,807 89,411 From North Maine Utility Fund 307,500 307,500 307,500 317,883 From Sewer Fund 77,350 87,111 87,111 29,237 From Commuter Parking Fund 22,122 28,100 28,100 5,000 From Escrow Deposit Fund 52,000 51,500 51,500 75,000 From Library 14,000 14,000 14,000 - 1,318,772 1,317,490 1,317,490 830,543 Prior Year Property Taxes 20,838 20,838 ell 00 foo Interest Savings 353 353 I Total IMRF Fund Revenue and Other Sources 21,191 . I A -2 Schedule 1 Revenue and Other Sources 2005 2006 2007 Actual Budaet Proiected Adooti timergovernmentai Miscellaneous Intergovernmental 1,300,789 1,300,000 1,280,000 1,260,000 385,000 1,300,789 1,300,000 1,280,000 1,260,000 Investment Income 9,746 7,500 7,500 7,500 Interest Savings 1,419 2,000 500 500 Interest Investments 54,425 25,000 40,000 28,350 55,844 27,000 40,500 28,850 Total Motor Fuel Tax Fund Revenue . • irr 1,320,500 1,288,850 Refuse and Recycling Fund ' r't -.r' "F License Fees 3,125 3,750 4,375 3,125 3,125 3,750 4,375 3,125 Bind Sales 3,301 2,500 2,500 2,500 Refuse Bag Sales 11,433 12,000 12,000 12,000 Yard Waste Stickers 7,980 8,000 8,000 8,000 Tipping Fees 994,117 1,000,000 925,000 925,000 1,016,831 1,022,500 947,500 947,500 f - Interest Savings 967 1,000 1,000 1,000 Interest Investments 48,930 10,000 15,000 14,213 49,897 11,000 16,000 15,213 r„ Miscellaneous Host Community Fees 110485 105,000 105,000 - 110,485 105,000 105,000 - Service Charges 911 Wireless 911 Alarm Monitoring Fees Intergovernmental -W/ Miscellaneous Intergovernmental 354.795 - - - - 354.795 4 Interest Savings 682 500 275 250 Interest Investments 7,985 2,500 8,300 8,842 8,667 3,000 8,575 9,092 A -3 382,999 405,000 385,000 396,65'0 231,453 200,000 180,000 185,400 9,746 7,500 7,500 7,500 624,198 612,500 572,500 589,450 Intergovernmental -W/ Miscellaneous Intergovernmental 354.795 - - - - 354.795 4 Interest Savings 682 500 275 250 Interest Investments 7,985 2,500 8,300 8,842 8,667 3,000 8,575 9,092 A -3 Schedule 1 Revenue and Other Sources 2005 2006 2007 Actual Budget Projected Adopted From Corporate Fund 1,310,000 1,310,000 Total Joint Dispatch Fund Revenue and Other Sources 987,660 615,500 581,075 1,908,542 9s 372 Interest on Savings 250 450 250 Interest on Investments 840 500 2,150 2,000 1,212 750 2,600 2,250 Foreign Fire Revenue 64,584 60,000 60,000 60,000 64,584 60,000 60,000 60,000 Total Foreign Fire Fund Revenue and Other Sources 65,796 60,750 62,600 62,250 WPM Investment Income; Interest on Savings Interest on Investments Interest on Advances Investment Appreciation 710 672,126 951,476 65.297 1,689,609 500 500 500 150,000 425,000 250,000 - 56,830 - 150,500 482,330 250,500 Transfers From Land Sales Fund 2;824,494 3,845,000 2,824,494 3,845,000 Escrow Deposit Fund .. -:.> w Interest on Savings V 875 1,500 1,500 1,500 Interest on Investments 99,199 50,000 120,000 73,500 500,074 51,500 121,500 75,000 Total Escrow Deposit and Other Sources 100,074 00 121,500 75, Interest on Savings 1,309 900 1,000 Interest on Investments 9,428 17,000 14,000 10,737 17,900 15,000 Total Deposit Fund Revenue and Other Sources 10,737 17,900 15,000 A -4 Schedule 1 Revenue and Other Sources 2005 2006 2007 Actual Budaet Proiected Adontr Service Charges Sale of Fixed Assets 7,505 2,000 5.035 2.000 7,505 2,000 5.035 2.000 Investment Income - Interest on Savings 215 100 150 100 Interest on Investments - - 350 - 215 100 500 100 Miscellaneous Miscellaneous Revenue 5,432 - 737 5,432 - 737 - Total Police Special Fund Revenue and Other Sources 13,152 2,100 6,272 2,100 400 400 ----------- . -._. 260 150 260 150 Miscellaneous Revenue 21,474 - _ - 21,474 i`ransfers " {' From Special Tax Allocation Fund 1,550,000 1,200,000 1,100,000 1,000,000 1,550,000 1,200,000 1,100, 000 1,000,000 Total Redevelopment Fund Revenue and Other Sources 1,571,874 1,200,100 1,100,260 1,000,150 on 401 450 450 Total Caretaker Fund Revenue and Other Sources 2,227,181 2,150,100 2,150,450 1,900,000 A -5 Schedule 1 Revenue and Other Sources 2005 Actual 2006 2007 Lease Fees 5,710 2,700 2,700 2,700 5,710 2,700 21700 2,700 tn�eaY�nentanr.�?rn$ . "� .`b Interest on Savings 460 500 500 500 Interest an Investments 11,299 1,000 28,000 10,000 11,759 1,500 28,500 10,500 Miscellanems Land Sales 10,500,000 19,225,000 Bond Proceeds 28,750,000 28,750,000 39,250,000 47,975,000 Total Land Sales Fund Revenue and Other Sources 17,469 39,254,200 48,006,200 13,200 Special .. g $`�''fi'.mY i. vk',�;:. di da:s.'�:, ,.-Y �'d ,mom � "r F4.$w '3;.,.a��1 3P'�2A ".. - ".:.� 4Rt .f`. e? ox _.tf,.? x�, Incremental Property Taxes <-.,z ,s•.. „��'a,.. 19,032,284 _�'ni�M� >•,!✓+ .. 21,250,000 21,250,000 23,100,000 19,032,284 21,250,000 21,250,000 23,100,000 Investment Income Interest on Savings 7,023 1,000 3,300 2,500 Interest on Investments 73,089 1,000 31,000 25,000 Interest Advance 40,000 - 120,112 2,000 34,300 27,500 Bond Issues 10,000,000 Pond Premiums 44,658 10,044, 658 From Permanent d 4,500,000 111 111 4,500,000 111 11 Total Special Tax Allocation Revenue and Other Sources 29,197,054 25,752,000 22,284,300 23,127,500 Current Property Taxes 1,383,879 1,954,500 1,977,000 2,155,326 Prior Year Property Taxes 61,244 - 2,500 7,500 1,445,123 1,954,500 1,979,500 2,162,826 Interest on Savings � 605 200 305 200 Interest on Investments 74,539 200 42,869 5,200 Investment Appreciation 84,828 - - 159,972 400 43,174 5,400 A -6 Schedule 1 From Special Tax Allocation Fund 47,187 - - From CPBS 02 423,106 - - - 470,293 - - - Capital Projects Funds Local Taxes , .. Home Rule Sales Tax 1,050,000 2,270,000 2,270,000 - 1,050,000 2,270,000 2,270,000 - Intergovernmental Grant Proceeds 2,239,195 f 524,350 2,239,195 524,350 Investment Income Interest on Savings 3,822 Interest on Investments 1,365,075 Investment Appreciation (136,072) 1,232,825 1,700 11,500 524,350 515,852 524,350 515,852 2,590 1,700. 426,200 13,500 13,200 428,790 15,200 Total Capital Project Funds Revenues and Other Sources 20,418,061 27,516,713 25,679,651 20,875,961 Service Ch' �;,r: , Connection Charges 81,028 Water Charges 8,237,575 Late Payment Fees 59,231 A -7 100,000 X55,400 101,500 ; LAMM Contributions 65,000 67,000 65,975 - Miscellaneous Revenue 53,858 - 13,583 - 109,258 - 103,583 - From Corporate Fund - 5,510,000 3,855,114 5,906,570 From Refuse and Recycling Fund - 530,000 530,000 - From Permanent Fund - - - 145,530 From Land Sales Fund 3,750,000 - - - From 2004 A Bond Fund 11,786,783 7,817,814 7,817,814 13,679,090 From Water Fund - 150,000 150,000 154,500 From North Maine Utility Fund 250,000 - - 398,000 15,786,783 14,007,814 12,352,928 20,283,690 Bonds - 10,701,349 10,000,000 61,219 - 10,701,349 10,000,000 61,219 Total Capital Project Funds Revenues and Other Sources 20,418,061 27,516,713 25,679,651 20,875,961 Service Ch' �;,r: , Connection Charges 81,028 Water Charges 8,237,575 Late Payment Fees 59,231 A -7 100,000 100,000 101,500 8,200,000 8,200,000 9,183,607 65,000 67,000 65,975 Schedule 1 Revenue and Other Sources Water Charges 2005 2006 1,500,000 2007 Actual Budget Projected Adopted Water Meter Charges 254,634 75,000 150,000 76,125 Construction Water charges 33,138 25,000 25,000 25,375 Turn On Charges 1,150 5,000 5,000 - Water Meter Surcharges (90) 50,000 5,000 50,750 Agreements and Recapture Charges 48,368 10,000 45,500 10,150 Sale of Fixed Assets (4,142) 7,500 7,500 7,613 8,710,892 8,537,500 8,605,000 9,521,095 Interest on Savings 4,262 13,000 13,000 - Interest on Investments 140,129 75,000 207,910 211,447 Appreciation /Depreciation of Investments (4,305) - 140,086 88,000 220,910 211,447 Miscellaneous Revenues 11,083 11,083 From Corporate Fund - 567,000 567,000 From CERFund 569,911 - - From Capital Projects Fund 35,274 From Special Tax Allocation Fund 113,085 From Debt Service Fund 22,000 - 740,270 567,000 567,000 - W. `,: q "�a &A jr Y. �. .k i �., .3 'rr`6 {j ✓ r S".i . ..F'. Bonds .. .. 213,305 213,305 Water Charges 1,707,317 1,675,000 1,500,000 1,470,049 1,707,317 1,675,000 1,500,000 1,470,049 Interest on Savings 1,384 1,000 1,000 1,000 Interest on Investments 25,624 10,000 40,000 27,300 27,008 11,000 41,000 28,300 A -8 Schedule 1 Revenue and Other Sources Transfers From CERFund Bond Proceeds.: Bonds Total North Maine Fund Revenues and Other Sources 6,302,551 5,877,800 6,084,600 7,676,103 Fees and Fines 2005 2006 Healherlield 2007 - - ter Sewer Utility Fund- Actual Budget Projected Adopted Service Charges and barges Connection Charges 12,690 1,175,000 1,175,000 Water Charges 5,512,688 5,520,300 5,686,000 6,652,294 Late Payment Charges Sewer Charges 314,541 310,000 319,300 498,530 1,190,000 1,197,000 Connection Charges 3,900 3,000 4,100 3,000 Interest on Savings Late Payment Fees 34,916 30,000 43,000 30,000 10,000 52,000 Water Meter Charges 4,170 1,000 2,700 1,000 Construction Water Charges 125 500 500 500 Water Meter Supplies 1,455 500 500 500 5,871,795 5,865,300 6,056,100 7,185,824 � , P Interest on Savings 2,782 2,500 2,500 2,500 Interest on Investments 37,213 10,000 26,000 53,279 Appreciation /Depreciation of Investments 226 - - - 40,221 12,500 28,500 55,779 Contributions 144,300 - - - Over /Short - Miscellaneous Revenue 862 - - - 145,162 - - - Transfers From CERFund Bond Proceeds.: Bonds Total North Maine Fund Revenues and Other Sources 6,302,551 5,877,800 6,084,600 7,676,103 Fees and Fines Healherlield 66,436 - - - 66,436 - Service Charges Connection Charges 12,690 1,175,000 1,175,000 1,470,267 Sewer Charges 1,542,575 5,000 10,000 5,075 Late Payment Charges 21,254 10,000 12,000 10,150 1,576,519 1,190,000 1,197,000 1,485,492 investment income - Interest on Savings 2,068 1,000 1,000 1,000 Interest onInvestments 37,473 10,000 52,000 46,061 39,541 11,000 53,000 47,061 A -9 Schedule 1 Revenue and Other Sources 2005 2006 2007 Actual Budget Projected Adopted Contributions 3,530,842 Misceilaneous Revenue 8,665 3,539,507 v From Corporate Fund - 423,000 423,000 From Sewer Fund 188,964 - - From Debt Service Fund 250,000 - - 438,964 423,000 423,000 J v e _ 5� x -. rtar�, wf �` ®aiw re_ebS Bonds J`.R.as ..,. S3n.. ,.. �G ., _ 3' .._ .. .:+ :n ., -. ..> s _..i .• 657,195 657,195 Total f Revenues and Other Sources 5,660,967 IFI IEI Commuter f Fund 77 77 A° Parking Fees 92,802 95,000 95,000 95,000 Commuter Parking Passes 351,224 360,000 360,000 365,000 Vendor Leases 6,000 8,000 8,600 6,000 450,026 463,000 463,600 466,000 Interest on Savings 1,176 500 500 500 Interest on Investments 3,588 2,500 9,000 5,000 4,764 3,000 9,500 5,500 total f 454,790 466,000 473,100 471,500 Capital 1 f Saie of Fixed Assets 347 166,653 - CERF Rents - - 951,531 347 166,653 951,531 �.r g a :WIV, Interest on Savings 1,106® 10,000 10,000 Interest on Investments 683,719 150,000 150,000 684,825 160,000 160,000 � ,.y, s 5 4',•r' °e'er l f.�...�'a �, § r a ; � � . __ Miscellaneous Revenues _, _ 14,900 ._ .. _.. 14,900 A -10 Transfers r From Corporate Fund From Joint Dispatch Fund From Redevelopment Fund From Caretaker Fund From Glenview Water Fund From North Maine Utility Fund From Glenview Sanitary Sewer Fund From MERFund Schedule 1 Revenue and Other Sources 2005 1,425,956 3,361,568 1,947,568 32,666 32,666 32,666 19,650 11,305 11,305 113,752 111,656 111,656 - 190,801 190,801 - 82,734 82,734 92,747 - - (57,933) 11,620 11,620 1,626,838 3,802,350 2,388,350 2007 Total CERFund Revenues and Other Sources 2,326,910 3,962,350 2,715,003 951,531 Service Charges Fleet Cnarges - - - 1,403,763 - - - 1,403,763 Total MERFund Revenues and Other Sources 1,411,425 1,230,100 1,264,725 1,501,763 A -11 Insurance Recovery 31,550 10,000 10,000 10,000 Miscellaneous Revenue 119,382 75,000 106,000 85,000 150,932 85,000 116,000 95,000 From Corporate Fund - 969,915 - 877,600 883,700 - From Redevelopment Fund 18,921 10,500 10,500 - From Caretaker Fund 27,597 30,000 30,000 - From Glenview Water Fund 160,501 140,000 140,000 - From North Maine Utility Fund 36,636 37,000 37,000 - From Sewer fund 33,759 37,000 37,000 - From MERFund 10,624 10,000 10,000 - From Library 2,079 - - - 1,260,032 11142,100 1,148,200 - Total MERFund Revenues and Other Sources 1,411,425 1,230,100 1,264,725 1,501,763 A -11 Schedule 1 Revenue and Other Sources 2005 2006 2007 Actual Budget Projected Adoph Interest on Savings .. , From Corporate Fund 1,400,000 2,000,000 1,400,000 2,000,000 Total FRFund Revenues and Other Sources - 1,400,000 2,000000 A -12 Insurance Premiums 1,464,700 Insurance Premiums - Employees 167,832 Insurance Premiums - Village 3,826,132 insurance Premiums - Retirees 440,000 Insurance Premiums - Library 456,000 6,354,664 Interest on Savings 2,050 1,500 1,500 1,500 Interest on Investments 548,473 30,000 85,000 50,000 Appreciation /Depreciation of Investments 6,709 - - 557,232 31,500 86,500 51,500 } Insurance Premiums - Retirees 439,048 425,000 425,000 Returned Premiums 61,693 - 24,000 - Insurance Recovery 133,812 30,000 96,000 30,000 Insurance Reimbursements - - - - 634,553 455,000 545,000 30,000 fi. From Corporate Fund 4,245,047 950,000 950,000 From Joint Dispatch Fund 33,812 13,150 13,150 From Redevelopment Fund 133,579 47,100 47,100 From Caretaker Fund 121,727 58,100 58,100 From Glenview Water Fund 321,919 171,000 171,000 From Wholesale Water Fund 13,102 10,000 10,000 From North Maine Utility Fund 117,500 74,000 74,000 From Glenview Sanitary Sewer Fund 59,910 39,000 39,000 From Commuter Parking Fund 19,066 2,925 2,925 From MERFund 88,253 29,250 29,250 From Library 387,000 - - 5,540,915 1,394,525 1,394, 525 Total Insurance Fund Revenues and Other Sources 6,732,700 1,881,025 i Interest on Savings .. , From Corporate Fund 1,400,000 2,000,000 1,400,000 2,000,000 Total FRFund Revenues and Other Sources - 1,400,000 2,000000 A -12 Schedule 1 Revenue and Other Sources 2005 2006 2007 Actual Budoet Projected Adootf Service Charges .,y,Wz. . Persian - Village - - - 1,295,000 Interest on Investments - - - 1,295,000 Investment Income 3,357,940 2,001,600 3,001,600 1,326,500 Interest on Savings 852 1,500 1,500 1,500 Interest on Investments 1,376,522 200,000 1,015,000 1,350,000 1,377,374 201,500 1,016,500 1,351,500 Miscellaneous r. �..:?�. -. Contributions - Employees 569,006 600,000 600,000 650,000 569,006 600,000 600,000 650,000 Transfers '�`,;,. - ,. .. From Corporate Fund 906,158 945,000 945,000 - 906,158 945,000 945,000 - Total Police Pension Fund Revenues and Other Sources 2,852,538 1,746,500 2,561,500 3,296,500 Firefighters' Pension Trust Fund Pension - Village - - - '1,560,000 1,560,000 Investment Income .,y,Wz. . Interest on Savings 1,233 1,600 1,600 1,500 Interest on Investments 3,356,707 2,000,000 3,000,000 1,325,000 3,357,940 2,001,600 3,001,600 1,326,500 Miscellaneous Contributions - Employees 587,446 600,000 600,000 615,000 587,446 600,000 600,000 615,000 Transfers From Corporate Fund 880,903 880,903 LocalTaues Current Property Taxes 138,169 139,957 139.957 139.957 138,169 139,957 139,957 139,957 Investment Income �',° Interest on Savings Interest on Investments 197 275 472 500 500 750 750 I,znu "1,2bu A 500 750 1,250 Total Special Service Area Revenues and Other Sources 138,641 141,267 141;207 141,207 A -13 Schedule 2 Expenditures and Other Uses 2005 2006 2007 Actual Budoet Proiected Adootr CPR" V4 Regular Salaries 20,179,766 21,403,487 20,378,086 21,373,222 Holiday Pay 348,848 350,000 338,000 359,000 Longevity 230,880 208,894 203,942 223,234 Overtime Salaries 1,615,755 1,388,060 1,298,072 1,221,339 Shift Reduction Pay 21,326 20,592 - - Reimbursed Overtime Salaries 59,861 46,000 45,000 45,000 Deferred Compensation 52,148 54,030 55,430 64,881 Part Time Salaries 203,526 213,000 203,386 241,016 Temporary/Seasonal Salaries 284,101 267,000 326,613 313,072 Auto Allowance 7,950 10,800 10,800 10,800 FICA 740,803 1,174,914 865,089 855,325 WRF 659,438 979,939 1,003,694 937,582 Health Insurance - 3,681,224 3,681,224 3,347,647 24,404,402 29,797,940 28,409,336 28,992,118 Contractual Professional Services 2,484,890 3,017,813 3,078,288 1,417,285 Legal Services 134,355 189,600 189,600 208,560 Prosecutor Services 110,056 20,400 20,400 22,440 Outside Litigation 330,432 150,000 156,900 181,000 Litigation Disbursements 10,302 12,000 12,000 12,000 Contractual Disbursements 1,017 3,000 3,000 3,000 Telephone 231,265 288,772 127,172 240,200 Pdnfing and Publishing 95,630 112,845 109,745 105,580 Postage 93,546 86,700 91,650 106,605 Dues, Memberships and Subscriptions 57,554 63,748 69,505 71,120 Maintenance of Equipment and Vehicles 368,229 421,591 360,189 210,473 Maintenance of Buildings 106,388 3,300 1,800 - Selection and Promotion 70,245 74,800 73,550 102,000 Quartermaster Supplies 78,701 87,700 85,700 80,982 Wellness Program 4,643 8,400 1,600 - Commission Expense 78 400 400 400 Association Fees - - - 13,000 Maintenance of Buildings - - 220,000 931,680 Maintenance of Computers - - - 205,185 Maintenance of Vehicles - - - 1,108,873 Maintenance of Equipment - - - 6,000 Maintenance of Roadways - - - 674,883 Storm Water Maintenance - - - 72,350 Maintenance of Grounds - - - 390,625 Snow and Ice Maintenance - - - 323,444 CERF Rentals 714,851 4,177,331 4,541,069 4,601,499 7,202,536 B -1 Schedule 2 Expenditures and Other Uses B -2 2005 2006 2007 53,392 Actual Budget Projected Adopted 156,749 167,500 214,595 180,000 Furniture and Fixtures Office Supplies 83,385 90,250 87,857 93,950 Computer Supplies 77,683 42,000 82,000 78,000 OtherSupplies[Tools 558,570 436,125 401,387 188,400 .Janitorial Supplies 83,684 58,600 58,000 - Building Supplies 29,143 58,200 58,000 - Uniforms and Safety Shoes 89,833 94,975 90,457 91,325 Rentals 115,601 88,805 71,880 61,090 Trustee Expenses 31,301 15,250 15,255 15,050 Bank Service Charges 7,516 8,000 8,000 8,000 Utilities 255,697 353,500 288,500 4,500 Signs - Street and Traffic 21,749 21,000 15,000 Miscellaneous Improvements 77,788 1,354,162 1,266,705 1,176,336 540,315 1,802,466 1,442,485 994,095 772,0 QQ Training 246,587 315,360 281,190 410,265 Reimbursable Expenses 6,906 - 7,900 - Incentives and Recognition 55,834 44,750 36,950 20,750 FICA Payments 143,241 - - - IMRF Payments 210,431 - - Contingencies - 360,000 445,000 Pension Expense 1,787,060 - - 2,855,000 Community Service 3,406 17,850 6,812 6,850 Insurance Liability - - 1,010,000 Economic Development Agreement 1,250,000 Historic Preservation - 8,000 Katrina Aid Expense 3,120 - - 2,456,585 737,960 332,852 6,005,865 B -2 Village Wide Information Systems 53,392 144,785 130,000 - Machinery and Equipment 156,749 167,500 214,595 180,000 Furniture and Fixtures 2,306 - - - Vehicles 34,748 47,000 42,000 42,000 Computer Equipment - 1,200 - Building Improvements 4,550 - 4,500 TV Inspections - Sewer System 45,786 40,000 40,000 - Land Acquisition 1,175,690 250,000 - 250,000 Sidewalk and Curbs 123,062 140,000 140,000 - Crack Sealing Program 11,951 12,000 12,000 Tree Planting Program 67,465 75,000 76,000 Tree Trimming Program 48,979 55,000 55,000 - Geographical Information System 500,000 270,000 300,000 Miscellaneous Improvements 77,788 10,000 10,000 1,802,466 1,442,485 994,095 772,0 QQ B -2 Schedule 2 Expenditures and Other Uses To FRFund To Capital Projects Fund To Glenview Water Fund To Glenview Sanitary Sewer Fund To MERFund To Insurance Fund To Police Pension Trust Fund To Firefighters' Pension Fund To Joint Dispatch Fund (E -911 Communications) To Police Headquarters Capital Projects Fund 2005 tctual am 1,425,956 2006 2007 - - 1,400,000 2,000,000 - 2,510,000 2,510,000 5,906,570 - 567,000 567,000 - - 423,000 423,000 - 969,915 877,600 883,700 - 4,245,047 950,000 950,000 - - 945,000 945,000 - - 1,085,000 1,085,000 - - - - 1,310,000 3,000,000 1,345,114 6,640,918 13,719,168 12,070,382 9,216,570 contractual Services.., -:�- Professional Services 533 - - - 533 Transfers To Corporate Fund _ 221,718 - 221,718 e 1 F .und Expenditures and Other Uses 222,251 - - pardtat outlay.. ... ,. Bridge Improvements 770 - - Resurfacing Program 2,934,231 - 21935,001 - - Capital Projects F =1.r`�`^%ir"'jarp` ': *r 3 ,aka •,n?..s, y?,, ,n ,.,. ..,� 2006 Projects - 1,609,230 1,609,230 - 2007 Projects - 1,260,000 1,609,230 1,609,230 1,260,000 Total Motor Fuel Tax Expenditures and Other rr 1 1,609,230 1,609,230 1,260,000 Refuse and Recycling Fund Disposal Fees 202,103 100,000 13,228 202,103 100,000 13,228 - Commodities Recycling Bins - 6,000 8,000 8,000 Refuse Bags 12,054 30,000 30,000 15,000 Yard Waste Stickers 6,800 20,000 20,000 10,000 18,854 56,000 58,000 33,000 B -3 B -4 Schedule 2 Expenditures and Other Uses 2005 2006 2007 Actual Budget Projected Adapted Othe% qW#W,,k SWANCC Dumping Fees 743,910 800,000 800,000 785,000 Miscellaneous Expenditures - 3,077 743,910 800,000 803,077 785,000 To Corporate 1,175,000 - To Capital Projects Fund - 530,000 530,000 1,175,000 530,000 530,000 Joint Dispatch Y Regular Salaries 173,526 187,958 187,958 1,097,272 Holiday Pay 240 1,000 1,000 - Longevity Pay 2,637 1,693 1,693 9,450 Overtime Salaries 12,063 9,500 12,500 48,864 FICA 11,891 15,312 15,312 88,403 IMRF 17,807 22,106 22,106 118,448 Health Insurance - 31,535 31,535 165,900 218,164 269,104 272,104 1,528,337 Professional Services 3,885 17,000 8,000° 132,115 Telephone 76,178 114,000 114,000 123,200 Maintenance of Equipment 31,093 35,550 35,550 111,156 166,550 157,550 255,315 y ,:: rg.;p , te#8'6 f'8 7 •� R, a� ,'°?' s�,'Fy sL t'KC o 'r S r s ✓ F" dX' k Computer Supplies 3,456 4,000 1,000 Other Supplies 440 2,000 - Uniforms and Safety Shoes 1,350 1,350 Rentals - 2,600 - 3,896 9,950 2,350 Training - 3,000 Reimbursable Expenditures (67) - Contingency - - 100,000 (67) 3,000 100,000 Village Wide Information System 663 1,275 1,275 Machlnery and Equipment 524,817 25,000 5,250 31,000 Furniture and Fixtures 1,500 - Computer Equipment 50,887 5,000 - - 576,367 32,775 6,525 31,000 B -4 Schedule 2 Expenditures and Other Uses Total Joint Dispatch Fund Expenditures. and Other Uses 1,156,294 707,195 664,345 1,914,652 Professional Services 806 11,600 11,600 11,600 806 11,600 11,600 11,600 Other Supplies 599 599 Machinery and Equipment 21,656 151,500 5,000 150,000 21,656 151,500 5,000 150,000 Permemimt Fund 2007 Projects - 1,500,000 1,500,000 To Special Tax Allocation Fund - 4,500,000 1,000,000 - To Capital Projects Fund 145,530 4,500,000 1,000,000 145,530 To Corporate Fund 52,000 51,500 52,000 51,500 Deposit Fund B -5 2005 2006 2007 Actual Budget Projected Adopted Transfers To Corporate fund 180,300 180,000 180,000 To CERFund 32,666 32,666 32,666 To Insurance Fund 33,812 13,150 13,150 246,778 225,816 225,816 Total Joint Dispatch Fund Expenditures. and Other Uses 1,156,294 707,195 664,345 1,914,652 Professional Services 806 11,600 11,600 11,600 806 11,600 11,600 11,600 Other Supplies 599 599 Machinery and Equipment 21,656 151,500 5,000 150,000 21,656 151,500 5,000 150,000 Permemimt Fund 2007 Projects - 1,500,000 1,500,000 To Special Tax Allocation Fund - 4,500,000 1,000,000 - To Capital Projects Fund 145,530 4,500,000 1,000,000 145,530 To Corporate Fund 52,000 51,500 52,000 51,500 Deposit Fund B -5 Schedule 2 Expenditures and Other Uses 2005 2006 2007 Actual Budget Projected Adopted Fund Contingency 1,730 7,500 7,50C 7,500 1,730 7,500 7,50C 7,500 B -6 Redevelopment Fund Professional Services 360,747 Regular Salaries 601,843 492,501 279,880 349,921 Longevity 3,122 3,120 3,120 3,260 Overtime Salaries 13,051 14,000 14,000 5,000 Deferred Compensation 7,008 7,000 7,000 6,150 Part Time Salaries 92,753 - - - TemporarylSeasonal Salaries 18,646 12,000 15,660 16,476 FICA 43,137 40,440 26,661 33,267 IMRF 66,940 53,005 38,756 35,867 Health Insurance - 65,229 65,229 46,597 846,500 687,295 450,306 496,538 B -6 Professional Services 360,747 264,800 263,450 229,000 Telephone 14,638 10,448 10,448 12,980 Printing and Publishing 6,375 9,000 9,000 8,000 Postage 2,318 1,700 1,700 1,800 Dues, Memberships and Subscriptions 3,017 3,015 3,015 2,990 Maintenance of Equipment and Vehicles 7,570 4,400 200 - Maintenance of Buildings 37,144 - - 170,012 Maintenance of Computers - 11,340 Maintenance of Vehicles 7,510 Maintenance of Equipment and Vehicles 5,700 CERF Rentals - - - 3,740 431,809 293,363 287,813 453,072 Office Supplies 15,070 10,950 10,950 10,950 Computer Supplies 2,167 - - - Other Supplies 477 350 700 2,900 Janitorial Supplies 163 1,800 250 Repair Pans - 7,700 9,600 - Uniforms and Safety Shoes 904 775 775 1,150 Rentals 13,376 8,520 8,520 8,250 Utilities 15,739 10,500 7,675 - 47,896 40,595 38,470 23,250 � � � �t �Bi i? ^ ' 'k „ � l '± y:, m... d � � � y.5....'�'� y .i y -°?E.• :r. ,< " Training i� ti: 7,355 7,000 7,000 8,100 Incentives and Recognitions 3,820 1,150 520 - Insurance Liability - 50,000 Miscellaneous Expenditures 5,805 - - - 16,980 8,150 7,520 58,100 B -6 Schedule 2 Expenditures and Other Uses Regular Salaries 2005 2006 173,158 2007 Longevity Actual Budget Projected Adopted Capital Outlay 42 64,3961 56, 56,961 - Village Wide Information System 6,441 7,625 - - Machinery and Equipment 6,713 5.400 2,500 - Furniture and Fixtures 933 2,000 2,000 2,000 Vehicles 26,020 - - 24,178 Computer Equipment 7,842 6,000 - - Building Improvements 1,612 668,953 346,913 344,975 49,561 21,025 4,500 2,000 To Corporate Fund 2,000 2,000 2,000 2,000 To CERFund 19,650 11,305 11,305 2,000 To MERFund 18,921 10,500 10,500 - Tolnsurance Fund 133,579 47,100 47,100 - MaintenanceofBuildings 174,150 70,905 70,905 2,000 Regular Salaries 223,439 445416 173,158 234,403 Longevity - - 694 Overtime Salaries 42 64,3961 56, 56,961 - Deferred Compensation - 500 500 - Temporary/Seasonal Salaries 12,825 23,100 23,100 23,100 FICA - 40,238 - 18,686 IMRF - 51,544 42,000 24,178 Health Insurance 51,194 51,194 43,914 300,606 668,953 346,913 344,975 - Professional Services 873,867 890,520 625,000 - Telephone 8,501 9,500 2,000 2,000 Dues, Memberships and Subscriptions 460 - - - MaintenanceofEquipmentandVehicles 18,053 38,200 36,000 - MaintenanceofBuildings 515 - - - Maintenance ofVehicles - - - 22,380 Maintenance of Roadways - - - 178,956 Storm Water Maintenance - - - 24,625 Maintenance of Grounds - - - 182,935 Snow and Ice Maintenance - - - 36,000 Parking Deck Maintenance - - - 412,940 CERF Rentals - - - 53,362 Gallery Park Maintenance - - - 390,554 Lake Management - - - 104,896 Natural Resources 103,425 901,396 938,220 663,000 1,512,073 B -7 Schedule 2 Expenditures and Other Uses Machinery and Equipment 9,000 9,000 f Y roY`•' 2005 2006 2007 4'eYe 2,000 Actual Budget Projected Adopted 111,656 111,656 - To MERFund 27,597 Computer Supplies 180 - - 121,727 Other Supplies 246,597 179,540 108,000 265,076 Janitorial Supplies 460 8,000 d Other Uses 2,019,876 Repair Parts - 14,180 - Glen Land Sales Fund � f Uniforms and Safety Shoes 393 318 832 180 Rentals 5,882 7,000 7,000 Signs - Street and Traffic 62,711 8,000 250 180 Utilities 172,623 87,000 112,000 Cost of Issuance 488,846 304,038 228,082 105,750 MWRD Service Fees 225,000 225,000 - FICA Payments 25,421 534 „527 534,527 IMRF Payments 38,531 865,277 640,277 Insurance Liabilities 61,750 63,952 61,750 Land Acquisitions Machinery and Equipment 9,000 9,000 f Y roY`•' ^r.sd Vs� « ^. "':'Z To Corporate Fund y �+ .> 2,000 4'eYe 2,000 ., 2,000 2,000 ToCERFund 113,752 111,656 111,656 - To MERFund 27,597 30,000 30,000 To Insurance Fund 121,727 58,100 58,100 - 265,076 201,756 201,756 2,000 Total d Other Uses 2,019,876 i Glen Land Sales Fund � f Professional Services 328 180 MURC Development 556,837 557,165 180 _ R'- Cost of Issuance 105,750 105,750 MWRD Service Fees 225,000 225,000 - Incentive fees - 534 „527 534,527 225,000 865,277 640,277 Land Acquisitions 22,866,262 22,866,262 6 -8 Schedule 2 Expenditures and Other Uses Paying Agent Fees - - - 2,000 Interest Expense 942,804 942,804 - - 296,000 To Special Tax Allocation Fund - - - - - To Permanent Fund - 3,800,000 3,845,000 To glen Capital Projects Fund 3,750,000 3,750,000 3,800,000 3,845,000 Total Land Sales Fund Expenditures and Other Uses 5,474,969 4,665,277 4,485,457 23,162,262 SpeciMake Whole Payments 6.845,832 8,549,530 8.319.537 9,610,721 6,845,832 8,549.530 8.319.537 9,610,721 Other Charges ..- Cost of Issuance MWRD Service Fees Incentive Fees 104,717 - - - 225,000 250,000 2,403,750 203,750 2,403,750 354,717 2,403,750 203,750 2,628,750 " Debt Service ` "- ," . _;. ..., ., -.. ... 11 1 ,.. .... 1 ., — .... Bond Principal 7,455,000 7,740,000 7,740,000 9,039900 Bond Interest 3,958,881 3,708,307 3,281,867 4,253,075 Paying Agent Fees 4,000 5,000 5,000 7,000 Interest Expense 8,672 56,830 11,426,553 11,453,307 11,083,697 13,299,075 To Redevelopment Fund 1,550,000 1,200,000 1,100,000 1,000,000 - ToCaretakerFund 2,175,000 2,150,000 2,150,000 1,900,000 To Debt Service Fund 47,187 3,772,187 3,350,000 3,250,000 2,900,000 Total STAFund Expenditures and Other Uses 32,399,289 25,756,587 22,856,984 28,438,546 B -9 Schedule 2 Expenditures and Other Uses 2005 Actual 2006 2007 (J'therChOrges Cost of Issuance Band Principal 1,669,652 1,750,000 1,750,000 1,875,000 Bond Interest 1,160,417 1,135,075 1,135,075 1,058,075 Paying Agent Fees 1,200 2,200 2,200 2,200 2,83!,269 2,887,275 2,887,275 2,935,275 (J'therChOrges Cost of Issuance 94,500 94,500 94,500 94,500 Capita etweos Glenview Wide Projects 8,057,383 9,609,621 9,988,460 5,699,919 Glen TIF Projects 14,642,296 7,364,000 6,366,441 13,679,090 2000 Projects 1,949,241 875,000 79,281 - 2003 Projects 25,500 Police Headquarters Project 16,992,775 4,900,000 2,527,150 575,000 41,667,195 22,748,621 18,961,332 19,954,009 To Corporate Fund 37,000 To Glenview Water Fund 57,274 To Glenview Sanitary Sewer Fund 438,964 - - - To Glen Capital Projects fund 11,786,783 7,817,814 7,817,814 13,679,090 12,320,021 7,817,814 7,817,814 13,679,090 NORM MOME B -10 Professional Services Schedule 2 414,500 339,500 35,000 Telephone Expenditures and Other Uses 12,600 12,600 45,000 Printing and Publishing 2005 2006 4,500 2007 Postage Actual Budget Projected Adopted ;% x 4,000 3,500 4,000 Regular Salaries 994,854 924,261 1,062,153 1,301,684 Longevity 5,960 7,839 7,839 12,018 Overtime Salaries 280,298 200,000 150,000 175,000 Deferred Compensation - 3,000 3,000 - TemporarylSeasonal Salaries 30,329 15,000 25,220 26,546 FICA 7,987 87,983 - 119,283 IMRF - 116,153 140,719 134,555 Health Insurance - 174,478 174,478 222,079 Supplies and Metering 1,319,428 1,528,714 1,563,409 1,991,165 Professional Services 326,936 414,500 339,500 35,000 Telephone 21,311 12,600 12,600 45,000 Printing and Publishing 87 1,000 4,500 4,500 Postage 24,001 21,000 21,000 24,800 Dues, Memberships and Subscriptions 2,838 4,000 3,500 4,000 Maintenance of Equipment and Vehicles 8,362 8,900 9,900 1,250 Maintenance of Buildings 28,327 - - 32,532 Water Purchases 3,301,220 2,866,920 2,620,000 - Computer Maintenance - - - 15,810 Maintenance of Vehicles - - - 179,100 Water Distribution Costs - - - 455,646 East Pump Station Operations - - - 212,325 West Pump Station Operations - - - 111,725 Supplies and Metering - - - 3,568,130 CERF Rentals 98,621 3,713,082 - 3,328,920 3,011,000 4,788,439 gg Office Supplies 4,106 3,500 3,500 3,500 Computer Supplies 410 3,500 3,295 - Other Supplies 518,654 292,050 295,000 2,000 Janitorial Supplies 3,464 1,200 1,200 Repair Parts - 5,000 5,000 - Uniforms and Safety Shoes 8,348 4,846 4,904 6,400 Rentals 9,650 - - 5,900 Bank Service Charges 4,966 6,000 6,000 6,000 Utilities 186,223 173,000 173,000 - 735,821 489,096 491,899 23,800 Training 6,727 6,000 6,000 10,500 Incentives and Recognitions 3,108 2,000 2,000 - FICA Payments 69,700 - - - IMRFPayments 111,045 - - - Insurance Liabilities - - - 181,250 Miscellaneous Expenditures 732 191,312 8,000 8,000 191,750 ,�,�Y4,398 x:995,1 B -11 Schedule 2 Expenditures and Other Uses B -12 2005 2006 2007 Actual Budget Projected Adopted Capital Outlay Village'Aliide Information Systems 12,574 23,925 3.550 Building Improvements - 4,000 4,000 12,574 27,925 7,550 Miscellaneous Projects 2,563,589 - - 2006 Projects - 3,312,899 3,023,825 2007 Projects 3,228,641 2,563,589 3,312,899 3,023,825 3,228,641 Transfers ' To Corporate Fund 555,000 558,472 558,472 310,012 To CERFund 223,177 190,801 190,801 To MERFund 160,501 140,000 140,000 To Insurance Fund 321,919 171,000 171,000 - 1,260,597 1,060,273 1,060,273 310,012 �Total Water Fund Expenditures and Other Uses 9,796,403 9,755,827 9,165,956 10,533,907 � Regular Salaries 9,289 10,246 10,336 Overtime Salaries 8,176 2,600 2,600 - Deferred Compensation 250 250 Temporary/Seasonal Salaries 4,025 - - - FICA - 2,228 817 IMRF 2,705 2,705 1,068 Health Insurance - 6,500 6,500 1,763 21,490 40,555 22,301 13,984 Professional Services 1,890 500 500 1,500 Telephone 250 1,200 Maintenance of Buildings 500 500 2,760 Water Purchases 934,239 797,640 797,640 822,680 Computer Maintenance - - 2,650 936,129 798,890 798,640 830,790 Office Suppiies 3,109 500 560 300 Rentals - 500 50C 500 Utilities 82,396 72,600 72,600 99,255 85,505 73,600 73,600 100,055 0411" FICA Payments 2,247 IMRF Payments 2,915 - Insurance Liabilities - 10,600 5,162 10,600 B -12 - ,Service Bond Principal - 165,000 185.000 190.000 Bond Interest 47,485 44,433 44,433 40,732 Paying Agent Fees 1,000 1000 1,000 47,485 230,433 230,433 231732 tr To Corporate Fund 106,500 86.807 86,807 89,411 To Capital Projects Fund - 150,000 150,000 154,500 To Insurance Fund 13,102 10,000 10,000 119,602 246,807 246,807 243,911 „B01aR4nef ,... .... Regular Salades 266.149 517.158 330,144 335,955 Longevity - 650 650 1,528 Overtime Salaries 115,258 90,000 90,000 90,000 Deferred Compensation - 1,500 1,500 - Part Time Salaries 19,365 19,000 19,624 20,644 Temponary/Seasonal Salades 1,056 1,000 1,000 - FICA 8,761 48,142 - 35,165 IMRF 7,345 64,464 34,998 34,636 Health Insurance 74,577 74,577 39,264 417,934 816,491 552,493 557,192 Professional Services 204,707 225,250 165,250 31,500 Telephone 16,407 27,500 27,500 3,200 Printing and Publishing 1,278 1,000 1,000 1,000 Postage 20,972 21,000 21,000 22,000 Maintenance of Equipment 3,512 2,400 2,400 1,250 Maintenance of Buildings 7,463 - - 10,800 Water Purchases 3,487,141 3,551,013 3,551,013 - Computer Maintenance - - - 13,900 Maintenance of Vehicles - - - 45,500 Water Distribution Costs - - - 179,393 East Pump Station Operations - - - 86,900 Supply and Metering - - - 3,848,175 Sewer Collection System - - - 2,800 CERF Rentals 28,067 3,741,480 3,828,163 3,768,163 4,274,485 B -13 Office Suppiies Computer Supplies Other Supplies and Tools Janitorial Supplies Building Maintenance Uniforms and Safety Shoes Rentals Bank Charges Utilities Schedule 2 Expenditures and Other Uses 2005 Actual 564 180 107,743 149 401 22,674 3,326 9,386 144,423 2006 2007 Budget Projected Adopted 1,000 1,000 1,000 103,200 500 5,600 2,271 24,000 3,000 12,000 151,571 75,350 500 5,600 2,279 24,000 3,000 12,000 123,729 5,000 1,050 24,000 6,000 37,050 "X-" s. � # k � � ° e� � � d .'t° f � ('.,p +Xq�H S# �°° m� �` �y Y. �3 '9 6 ,� ` �' "."-., icy r ✓"� g y - %YF ".wc r �Y. X= Zeeha °k. �'f .:- l':. - bt"Yf: „, ,a a9.�d .3. ...;� &•` *:Kx1. r:.{ Depreciation .. 186,790 FICA Payments 26,667 IMRF Payments 45,258 Insurance Liabilities - 75,500 Amortization 6,401 - 265,116 75,500 Village Wide Information Systems 13,104 12.850 14.190 Machinery and Equipment 55,231 - Fumiture and Fixtures 6,117 System Improvements (10,605) - - 63,847 12,850 14,190 2007 Projects 1,983,500 1,983,500 �. Bond Principal 375,193 375,193 390,017 Bond Interest 300,498 290,695 290,695 269,297 Paying Agent Fees 600 600 600 600 Note Principal 109,621 109,621 115,039 301,098 776,109 776,109 774,953 To Corporate Fund 307,500 307,500 307,500 317,883 To CERFund 80,483 82,734 82,734 - To Capital Projects Fund 250,000 398,000 To MERFund 36,636 37,000 37,000 - To Insurance Fund 117,500 74,000 74,000 792,119 501,234 501,234 715,883 'Tota),North Maine Fund Expenditures i 6,086,418 5,735,918 8,418,563 B -14 Schedule 2 Expenditures and Other Uses Overtime Salaries 24,143 13,580 13,580 - Deferred Compensation - 250 250 - Temporary/Seasonal Salaries 10,297 5,000 15,600 - FICA 12,491 23,891 26,144 27,233 IMRF 17,585 31,501 29,000 35,601 Health Insurance - 45,981 45,981 58,748 Rentals 341,885 413,657 471,923 465,922 Professional Services 5,000 53,500 39,500 2,500 Telephone 3,337 1,680 1,680 - Printing and Publishing 197 - - - MaintenanceofEquipment 362 5,000 - - MaintenanceofBuildings 4,997 6,000 6,000 10,224 Computer Maintenance - - - 2,050 Maintenance of Vehicles - - - 40,400 Sewer Collection System - - - 56,436 Heatherfeld Lift Station - - - 3,000 Lake Avenue Lift Station - - - 3,000 CERF Rentals - 2007 Projects 38,159 13,893 66,180 47,180 155,769 Office Supplies 19,367 19,150 10,000 500 Computer Supplies Other Supplies and Tools Janitorial Supplies 198 300 300 - Building Maintenance Uniforms and Safety Shoes - - 600 1,400 Rentals 321 500 700 - Bank Charges 1,987 3,000 3,000 3,000 Utilities 1,692 1,450 1,450 - 23,565 24,400 16,050 4,900 - _Training 165 ..1,500 Insurance Liabilities - 41,500 165 43,000 Village Wide Information Systems 1,968 2,475 2,475 - System Improvements 209,638 211,606 2,475 2,475 - 2006 Projects a.. - - 1,652,020 1,652,020 - 2007 Projects 2,311,095 - 1,652,020 1,652,020 2,311,095 B -15 Schedule 2 Expenditures and Other Uses B -16 2005 2006 2007 Commuter Parking Fund Actual Budget Projected Adopted To Corporate Fund 77,350 87,111 87,111 29,237 To CERFund 92,747 3,500 - - To Water Fund 113,085 - - - To MERFund 35,837 37,000 37,000 2,168 To Insurance fund 59,910 39,000 39,000 2,860 Health Insurance 378,929 163,111 163,111 29,237 B -16 - Commuter Parking Fund 136,856 125,440 125,440 121,800 Regular Salaries 21,201 55,836 27,428 27,667 Overtime Salaries 6,895 3,500 3,500 Deferred Compensation - 250 250 - FICA 3,005 4,558 4,558 2,168 IMRF 5,167 6,088 6,088 2,860 Health Insurance - 16,100 16,100 4,720 36,268 86,332 57,924 37,435 B -16 - Professional Services 136,856 125,440 125,440 121,800 Telephone 3,265 2,920 2,920 4,600 Printing and Publishing Maintenance of Equipment - 1,500 1,500 - Maintenance of Buildings (248) - - 119,604 Computer Maintenance - - 525 139,873 129,860 129,860 246,529 Other Supplies and Tools 1,913 - 34,500 Janitorial Supplies 6,631 5,000 5,000 Building Maintenance - 7,660 7,660 - Rentals 95,591 50,000 175,000 94,250 Bank Charges 5,959 7,000 7,000 7,000 Utilities 36,420 31,400 31,400 42,489 146,514 101,060 226,060 178,239 ' R a9° � t✓ v w C Insurance Liability 3,100 3,100 B -16 Schedule 2 Expenditures and Other Uses 2005 2006 2007 Actual Budget Projected Adopted Capital Outlay Village Wide Information System 484 575 575 Land Acquisition - 500,000 - 500,000 Demolition - 50,000 50,000 484 550,575 575 550,000 frags£ers "•.;, n�. ' �`�+ ,� „ "mil . f�✓. - To Corporate Fund 22,122 28,100 28,100 5,000 To Insurance Fund 19,066 2,925 2,925 41,188 31,025 31,025 5,000 Contractual Services Professional Services - 12,000 18,500 12,000 18,500 - Tai:r OperaUvnOV6x x�,sulI Capital Outlay Village Wide Information Systems Machinery and Equipment Vehicles Building Improvements 217,860 199,163 150,000 998,329 1,022,500 1,620,000 1,197,492 3,010,360 Transfers To Water Fund - - 346,734 To North Maine Utility Fund 164,890 511,624 98,50u 'Arm= 100,300 9,965 815,498 1,742,277 1,620,000 2,535,798 1,752,242 Total CERFund Expenditures and Other Uses 1,709,116 3,022,360 2,554,298 1,752,242 Regular Salaries 347,532 421,347 368,004 371,209 Longevity 4,906 5,265 5,265 5,694 Overtime Salaries 33,725 15,000 15,000 15,000 Deferred Compensation - 250 250 - Temporary/Seasonal Salaries 3,384 1,000 4,940 5,200 FICA 28,235 33,879 - 31,338 IMRF 41,401 41,379 46,087 38,372 Health Insurance 83,560 83,560 63,332 459,183 601,680 523,106 530,145 Professional Services 98,824 55,565 78,000 145,060 Telephone 139 2,520 2,520 3,600 Dues, Memberships and Subscriptions 75 50 50 1,960 Maintenance of Equipment (270) - - - Building Maintenance 14,423 12,000 1,000 Accident Repairs 35,818 25,000 25,000 25,000 Computer Maintenance - - - 2,950 Vehicle Maintenance - - - 10,000 CERF Rental 14,731 149,009 95,135 106,570 203,301 B -17 Schedule 2 Expenditures and Other Uses 2005 Actual 2006 Budget Projected 2007 Adopted ON= 07 Village Wide Information System 1,575 2,100 20,000 - Machinery and Equipment 17,653 - 45,000 Vehicles 1,465 - - - 20,693 2,100 20,000 45,000 To CERFund (57,933f 11,620 11,620 To MERFund 8,546 10,000 10,000 To Insurance Fund 88,253 29,250 29,250 38,866 50.870 50,870 �Total MERFund Expenditures and Other Uses 1,469,179 1,437,231 1,239,546 1,464,9356 Other Supplies and Tools 339,774 150,000 150,000 162,400 Janitorial Supplies 11,793 8,000 8,000 8,000 Uniforms and Safety Shoes 4,332 1,946 3,500 4,600 165,000 355,899 159,946 161,500 17 5, 000 525,000 525,000 Village Manager's Policy - Training 2,883 2,500 2,500 2,500 Fuel 442,646 525,000 375,000 477,990 Insurance Liability 125,000 125,000 Unemployment Benefits 31,000 30,000 445,529 527,500 377,500 511,490 425,000 - 6,076,625 40AW, ON= 07 Village Wide Information System 1,575 2,100 20,000 - Machinery and Equipment 17,653 - 45,000 Vehicles 1,465 - - - 20,693 2,100 20,000 45,000 To CERFund (57,933f 11,620 11,620 To MERFund 8,546 10,000 10,000 To Insurance Fund 88,253 29,250 29,250 38,866 50.870 50,870 �Total MERFund Expenditures and Other Uses 1,469,179 1,437,231 1,239,546 1,464,9356 Other Charges Miscellaneous Expenditures 8,645 _,� = S Total insurance Fund Expenditures and Other Uses 5,843,774 1,991,000 1566 , co(t , , B -18 Insurance Fund 7 Professional Services 29,287 15,000 15,000 15,000 Excess Liability Insurance 164,378 165,000 165,000 170,000 General Insurance Program 348,298 525,000 525,000 Village Manager's Policy - 6,000 6,000 2,000 Property and Casualty Claims 760,735 525,000 525,000 - Workers Compensation Claims 78,460 125,000 125,000 125,000 Unemployment Benefits 20,978 30,000 30,000 30,000 Insurance Premiums 4,280,994 425,000 - 6,076,625 Dental Insurance - Village Hall 31,231 32,500 32,500 - Dental Insurance - Public Works 32,486 32,500 32,500 Dental Insurance - Fire Department 43,517 55,000 55,000 Dental Insurance - Police Department 44,775 55,000 55,000 - 5,835,129 1,991,000 1,566,000 6,418,625 Other Charges Miscellaneous Expenditures 8,645 _,� = S Total insurance Fund Expenditures and Other Uses 5,843,774 1,991,000 1566 , co(t , , B -18 Schedule 2 Expenditures and Other Uses " ,` T. ;s, ¢� ?�+� ? :w .�. ::.r' -,-"s,' Fri �. ".i Professional Services 35,984 40,000 40,000 40,400 35,984 40,000 40,000 40,000 Firefighters' Pension Fund 2005 2046 2007 Actual Budget Projected Adopted Retirement Pension 1,867,653 2,137,782 2,137,782 2,352,657 Widow Pension 63,604 63,604 Capital Projects 63,604 Disability Pension 375,106 376,359 Fire s'.afons 7 376,359 Contribution Refunds 2,900,000 4,546 2,306,363 2,900,004 lotal FRFund Expenditures and Other 2,792,620 •ii iii Police Retirement Pension 1,227,965 1,616,639 1,616,639 1,717,387 Widow Pension 180;568 182,732 182,732 197,732 Disability Pension 34,219 34,220 34,220 34,220 Contribution Refunds 45,050 - 2,000 - 1,487,802 1,833,591 1 ,835,591 1,949,339 " ,` T. ;s, ¢� ?�+� ? :w .�. ::.r' -,-"s,' Fri �. ".i Professional Services 35,984 40,000 40,000 40,400 35,984 40,000 40,000 40,000 Firefighters' Pension Fund Retirement Pension 1,867,653 2,137,782 2,137,782 2,352,657 Widow Pension 63,604 63,604 63,604 63,604 Disability Pension 375,106 376,359 376,359 376,359 Contribution Refunds - 4,546 2,306,363 2,577,745 2,582,251 2,792,620 Contractual Professional Services 9,900 40,000 40,CCC 40,000 9,900 40,QCO 40,000 4000 Total Firefighters' Pension Expenditures and Other Uses 2,316,263 2,617,745 2;622,251 ­24 832,620: Special Service Area Fund (SSA Fund) Aeb rvtc9 #: ,w Bond Principal 96,507 102,778 102,778 104,993 Bond Interest 43,448 37 „179 37,179 30,695 139,955 139,957 139,957 135,688 Total SSA Fund Expenditures d Other B -19 Village of Glenview Authorized Staffing Level Fiscal Year 2007 Department Authorized Positions Title Regular Part -Time Seasonal FTE's President and Board of Trustees Village President 1 0.400 Village Trustee - 6 0.600 Office Village Manager's 1 1.000 Village Manager 1 1.000 Deputy Village Manager 1 1.000 Assistant to the Village Manager 1 - 1.000 Administrative Assistant 2 2.000 Intern 1 1 0.625 Human Resources Director 1 1.000 Human Resources Analyst 1 1.000 Public Information Director 1 1.000 Cable TV Director 1 - 1.000 Cable TV Technician 3 - 1 0.250 Information Technology Director 1 - 1.000 Information Technology Manager 1 1.000 PC Technician 1 1.000 Fire Chief 1 1.000 Finance Director 1 1.000 Assistant Finance Director 1 1.000 Budget Manager 1 1.000 Internal Auditor 1 1.000 Purchasing Agent 1 1.000 Senior Financial Manager 1 1.000 Accounting Supervisor 1 1.000 Accounting Clerk 8 - 8.000 Part Time Clerk 1 3 1.500 Waste Paper Recyclers 3 - 3 0.600 Fire Chief 1 1.000 Deputy Fire Chief 2 2.000 Administrative Assistant 1 1.000 Administrative Secretary 1 1.000 Fire Battalion Chief 3 3.000 Fire Captain 3 3.000 Fire Lieutenant 12 - 12.000 Firefighter Paramedic 59 59.000 Firefighter 4 4.000 Fire Prevention Bureau Director 1 1.000 Fire Inspector 3 - 3.000 C -1 Village of Glenview Authorized Staffing Level Fiscal Year 2007 Department A Authorized Positions Title R Regular P Part-Time S Seasonal F FTE's Public Works Public Works Director 1 1 1 1.000 Assistant Public Works Director 1 1 1 1.000 Administrative Assistant 3 3 3 3.000 Intern 1 1 0 0.625 Public Works Superintendent 1 1 1 1.000 Water Superintendent 1 1 1 1.000 Assistant Superintendent 2 2 2 2.000 Fleet Assistant Superintendent 1 1 1 1.000 Supervisor 3 3 3 3.000 Water Supervisor 2 2 2 2.000 Crewleader 6 6 6 6.000 Maintenance Equipment Operator 4 44 4 44.000 GIS Mapping Assistant* 1 1 1 1.000 Tree Officer 1 1 1 1.000 Lead Mechanic 1 1 1 1.000 Auto Mechanic 4 4 - - 4 4.000 Seasonal Public Works 1 17 4 4.250 . , C Chief of Police 1 1 1 1.000 Deputy Chief of Police 2 2 - - 2 2.000 Administrative Assistant 1 1 1 1.000 Commander 6 6 6 6.000 Sergeant 7 7 7 7.000 Police Officer 6 62 1 1 6 62.100 Records Supervisor 1 1 1 1.000 Records Clerk 4 4 4 4.000 Property /Evidence Officer 1 1 1 1.000 Public Service Officer 5 5 5 5.000 Animal Control Officer 1 1 - - 1 1.000 Social Worker 2 2 2 2.000 Part Time Account Clerk 2 2 - - 1 1.000 Crossing Guards 3 36 1 10.800 C-2 Village of Glenview Authorized Staffing Level Fiscal Year 2007 Department 1 Authorized Positions Assistant Director Title Regular Part -Time Seasonal FTE's Development Administrative Secretary 1 1.000 Development Director 1 1.000 1.000 Administrative Assistant 2 Plan Review Division Engineer 2.000 Administrative Secretary 2 1 2.000 Village Planner 1 1.000 1.000 Senior Village Planner 1 1 1.500 Planner 1 3 1.000 Facilitles Manager 1 2.000 1.000 Maintenance Assistant 1 CADD Coordinator 1.000 Director of Building and Zoning 1 1.000 Assistant Director of Building and Zoning 1 36 i 1.000 Plumbing Inspector 1 - 1.000 Building Inspector 3 4 5.000 Zoning Inspector 2 2.000 Plan Examiner 2 2.000 Electrical Inspector 1 1.000 Health Administrator 1 1.000 Sanitarian 3 3.000 Clerks 4 2.000 Scanners 2 1.000 5 7 4 3U30, Director 1 1.000 Assistant Director 1 1.000 Administrative Assistant 1 1.000 Administrative Secretary 1 1.000 Natural Resources Manager 1 1.000 Capital Projects Division Engineer 1 1.000 Plan Review Division Engineer 1 1.000 Design Division Engineer 1 1.000 Village Engineer 1 1.000 Seasonal Engineering 3 0.750 Design Engineer 4 4.000 Engineer/Inspector 3 3.000 Engineering Technician 2 2.000 CADD Operator 2 2.000 CADD Coordinator 1 1.000 Seasonal Capital Projects 3 0.750 'Total Authorized Staffing Levels 343 59 36 i C -3 RE �t � <� coak c0 € A- " OFpC DEC 2 6 2006 RESOLUTION NO. 06 -211 DAV, s = IN Liyi� A RESOLUTION ADOPTING AN ANNUAL BUDGET FOR THE VILLAGE OF ON GLENVIEW FOR THE FISCAL YEAR COMMENCING JANUARY 1, 2007 AND ENDING DECEMBER 31, 2007 WHEREAS, the Village of Glenview is a home rule municipality in accordance with the 1970 Constitution of the State of Illinois; and WHEREAS, the President and Board of Trustees of the Village of Glenview in accordance with its powers as a home rule municipality and in accordance with the applicable provisions of the Glenview Municipal Code have provided for the preparation and adoption of an annual budget in lieu of passage of an appropriation ordinance; and WHEREAS, the President and Board of Trustees of the Village of Glenview have determined that the fiscal year of the Village shall coincide with the calendar year; and WHEREAS, the tentative budget for the Village of Glenview for the fiscal year ending December 31, 2007, as prepared by the Budget Officer and submitted to the President and Board of Trustees, was placed on file in the Office of the Village Clerk on October 27, 2006, for public inspection as provided by Statute; and WHEREAS, pursuant to notice duly published on Novernber 23, 2006, the President and Board of Trustees held a public hearing on the tentative 2007 budget on December S, 2006; NOW, THEREFORE BE IT RESOLVED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF GLENVIEW, COOK COUNTY, ILLINOIS, THAT_ SECTION ONE: The foregoing recitals are incorporated herein as findings of the Corporate Authorities_ SECTION TWO: The annual budget for the Village of Glenview for the fiscal year beginning January 1, 2007 and ending December 31, 2007, a summary of which is attached hereto and made a part hereof, is hereby approved and adopted as the Annual Budget for the Village of Glenview for said fiscal year_ — 1 SECTION THREE: Within thirty (30) days following the passage of this resolution there shall be filed with the County Clerk of Cook County a copy thereof duly certified by the Village Clerk, along with an Estimate of Revenues by source anticipated to be received by the Village in 2007 as certified by the Director of Finance. SECTION FOUR: The level of budgetary control, that is the level by which actual expenditures cannot exceed the amount budgeted, is hereby established at the fund level. SECTION FIVE: This resolution shall be in full force and effect from and after its passage and approval in the manner provided by law_ Adopted this 5th day of December, 2006 AYES: Trustees Detlefs White Cuisines Karton Patterson NAYS: ABSENT: Trustee Woodrow ABSTENTION: N ATTESTED and FILED in my office this 5th day of December 2006. Christopher D. Clark, Deputy, Village Clerk of the Village of Glenview, Cook County, Illinois APPROVED by me this 5th day of December 2005. Kerry D. Cummings, Village President Of the Village of Glenview, Cook County, Illinois tW O cu F. o a, [•') o i �q 1 C=� cL �q BI ":t. ­L 1� C'I "n - —I'll- ei -. 1 9 1 Cj 9 - - 4T - - - - - - — "i 6 c4 c _5 -3 -1 26 1� 16 "fl -d q c� 't TI SP In z � 2 R mx; ('S m ,I T ur "`7 c6 ccFl`f:"i F a; 2 Rjsj �i C-i i 6: gIr-z R cu" m g ,l g g: A c= L' IQ I � I . -: c � 1 2F l_- cd: 4 "4 ZZ i— c,� "M cyl. L-1 WS M clf "i: IU -1 0i c-t ol - - -- -- R 6; 1 ES VAI K q: Lek N -I. j ct 6 cri LO cL T Z E E Tar rn .0 �m L) :S < to cD of a°. X a ol In Village of Glenview, Illinois 2006 Tax Levy Calculation (2) The 2006 tax rates are projected to be $0.423 for the Village and $0.250 for the Library, compared to $0.421 and $0.249, respectively, for 2005. (3) Abatements will be funded from escrowed bond proceeds and transfers from other funds. (4) Provisions for Loss & Cost in Collection is equal to 3% of the Net Tax Levy for Non -Debt Service and 5% for Debt Service. E -1 Provision 2005 for Loss Final Tax Levy Net & Cost in Total Extended Fund Requirement Abatements 2006 Levy Collection 2006 Levy Levy Corporate $ 2,829,780 $ $ 2,829,780 $ B4,893 $ 2,914,673 $ 4,414,909 Illinois Municipal Retirement Fund 1,043,689 1,043,689 31,311 1;075,000 980,000 Police Pension 1,257,282 1,257,282 37,718 1,295,000 945,000 Firefighters Pension 1,614,563 1,514,563 45,437 1,560,000 11085,000 Subtotal $ 6,645,314 $ $ 6,645,314 $ 199,359 $ 6,844,673 $ 7,424,909 Debt Service 1997 Corporate Purpose Bonds $ 401,660 $ (401,6601 $ $ $ $ 1998 Corporate Purpose Bonds 2,466,099 {2,466,0991 2000 Corporate Purpose Bonds 2,002,500 (140,000} 1,862,500 93,125 1,955,625 1,575,090 2001 Corporate Purpose Bonds 6,279,250 (6,279,250) 2003A Corporate Purpose Bonds 1,293,532 (1,293,532) 2003B Corporate Purpose Bonds 230,732 (230,732) 2004A Corporate Purpose Bonds 1,204,412 (1,204,412) 2004B Corporate Purpose Bonds 310,192 (120,000) 190,192 9,510 199,702 2005 Refunding Bonds 374,938 (374,938) Total Debt Service $ 14,563,315 $ (12,510,623) $ 2,052,692 $ 102,635 $ 2,155,327 $ 1,575,090 Total Village Tax Levy $ 21,208,629 $ (12,510,623) $ 8,698,006 $ 301,994 $ 9,000,000 $ 8,999,999 Library $ 5,167,382 $ $ 5,167,382 $ 155,021 $ 5,322,403 $ 5,322,403 2006 Combined Total Levy $ 26,376,011 $ (12,510,623) $ 13,865,388 $ 457,015 $ 14,322,403 $ 14,322,402 NOTES: (1) The 2005 equalized assessed value (EAV) of the Village is $2,141,980,609. The EAV for 2006 is projected to remain constant at $2,125,000,000. (2) The 2006 tax rates are projected to be $0.423 for the Village and $0.250 for the Library, compared to $0.421 and $0.249, respectively, for 2005. (3) Abatements will be funded from escrowed bond proceeds and transfers from other funds. (4) Provisions for Loss & Cost in Collection is equal to 3% of the Net Tax Levy for Non -Debt Service and 5% for Debt Service. E -1 Glossary 1.1 AA - Affirmative Action. Accrual Basis of Accounting — A method of accounting that recognizes the financial effects of transactions, events, and inter -fund 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. ADA - Americans with Disabilities Act. Additions — Term used to describe the increases in the net assets of fiduciary funds Ad Valorem Taxes — Commonly referred to as property taxes, are levied on real property according to the property's valuation and the tax rate. Agency Funds — One of four types of fiduciary funds. Agency funds are 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. Allotment — Portion of an annual or biennial budget appropriated to an interim period. Appropriated Budget — The expenditure authority created by the appropriation bills or ordinances that are signed into law and related estimated revenues. Assessed Valuation - A value established for real or personal property for use as a basis for levying property taxes. (Note: Property values are established by the Cook County Assessor's Office). Asset — Resources owned or held by a government which have monetary value. 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. Authorized Strength /Positions - Approved and budgeted positions which an organization may fill. F -1 �J Bond - A written promise to pay a sum of money on a specific date at a specified interest rate. The interest payments and the repayments of the principal are detailed in a bond ordinance. The most common type of bonds are general obligation (G.O.). Bond Refinancing — The payoff and re- issuance of bonds, to obtain better interest rates and/or bond conditions. Budget - A financial plan for a specified period of time (fiscal year) that matches all planned revenues and expenditures with various municipal services. 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 Document - The instrument used by the budget - making authority to present a comprehensive financial program to the Village Board. Budget Ordinance - Ordinance appropriating funds for a specific fiscal year. Budgeted Funds - Funds that are planned for certain uses but have not been formally or legally appropriated by the legislative body. The budget document that is submitted for Board approval is composed of budgeted funds. Budgetary Control - The control or management of a governmental unit or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and available revenues. A' CAD - Computer Aided Dispatch, Computer Aided Design CAFR - Comprehensive Annual Financial Report. 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 (CIP) - A multi -year plan developed for capital improvements, which is updated annually. All improvements are to be made in accordance to this plan. 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). F -2 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. CBD - Central Business District. 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. Community Development Block Grant (CDBG) - An entitlement grant from the U.S. Department of Housing and Urban Development (HUD) to assist the low and moderate income persons of the Village in targeted neighborhoods. 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 Account - Reflects the appropriation of reserve funds for future allocation, in the event that specific budget allotments have expired and additional funds are needed. Contractual Services - Services provided by another individual, (not on Village payroll) agency, or private firm. CPM — Center for Performance Measurement. FBI DARE - Drug Awareness Resistance Education program. Debt Service - Includes principal and interest payments and handling charges on general obligation bonds, special assessment bonds and notes. Deficit - Insufficient revenues to fully support current expenses and liabilities. Department - A major organizational unit of the Village which has been assigned overall management responsibility for an operation or a group of related operations within a functional area. Delinquent Taxes - Taxes that remain unpaid on and after the date on which a penalty for nonpayment is attached. Depreciation - The process of estimating and recording the lost usefulness, expired useful life of diminution of service from a fixed asset that cannot or will not be restored by repair and will be replaced. The cost of the fixed asset's lost usefulness is the depreciation of the cost to reserve to replace the item at the end of its useful life. F -3 Disbursement - The expenditure of monies from an account Distinguished Budget Presentation Award Program — A voluntary awards program administered by the Government Finance Officers Association to encourage governments to prepare effective budget documents. Division - A major sub -unit of a department with responsibility for a clearly defined portion of the service package provided by 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 Fund — A fund which is used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the government is that the costs (including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. 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) EMS - Emergency Medical Services. EPA - Environmental Protection Agency. 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). F -4 F 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 long -term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture and other equipment. Fixed Costs - The costs of providing goods or services that do not vary proportionately to the volume of goods or services provided. Fringe Benefits — Expenditures directly attributable to Village's employee benefits, including the Village's contribution to the Illinois Municipal Retirement Fund and Social Security, expenses relating to the life and health insurance programs and workers' compensation program costs. Full Time Equivalents — 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. Fund - Accounting entity that has a set of self - balancing accounts and records all financial transactions for specific activities or government functions. Eight commonly used funds in public accounting are: General, Special Revenue, Debt Service, Capital Project, Enterprise, Trust and Agency, Internal Service, and Special Assessment. Fund Accounting — A method of municipal accounting where resources are allocated to and accounted for in separate funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. �Fuund Balance - The excess of assets over liabilities and is, therefore, also known as surplus funds. V GAAP - Generally Accepted Accounting Principles. Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles. GFOA - Government Finance Officers Association. General Fund — (Corporate Fund) The largest fund within the Village, the General Fund accounts for the majority of the financial resources of the government. General Fund revenues include property taxes, local taxes, licenses and permits, service charges, and other types of revenue. This fund includes most of the basic operating functions such as fire and police protection, finance, inspection, public works, and general administration. General Obligation Bonds (G.O.) - Bonds that finance a variety of public projects such as streets, buildings, and improvements; the repayment of these bonds is usually made from the Debt Service Fund, and these bonds are backed by the full faith and credit of the issuing government. F -5 Goal — A statement of broad direction, purpose or intent based on the needs of the community. A goal is general and timeless. 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. Grant - A contribution by a government or other organization to support a particular function, Grants may be classified as either categorical or block depending upon the amount of discretion allowed the grantee. H Home -Rule Municipality - 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. HUD - Housing and Urban Development (U.S.). ICMA — International City /County Management Association IDOT - Illinois Department of Transportation. IMRF - Illinois Municipal Retirement Fund. Retirement system established for municipal employees in the State of Illinois. Infrastructure - The physical assets of the Village (streets, water, sewer, public buildings, and parks). Interfund Transfer - Transfers made from one fund to another to reimburse or pay for specific services rendered, or to more generally support the activities of another fund. Intergovernmental Revenue - Revenue received from another government for a specified purpose. Internal Service Fund - Funds used to account for the financing of goods or services provided by one department to another department on a cost reimbursement basis. 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. F -6 Liabilities - Probable future sacrifices of economic benefits, arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future, as a result of past transactions or events; refers to the amount owed. Line -item Budget - A budget that lists each expenditure category (salary, materials, telephone service, travel, etc.) separately, along with the dollar amount budgeted for each specified category. Liquidation - To convert assets into cash Long -term Debt - Debt with a maturity of more than one year after the date of issuance l� Modified Accrual Basis of Accounting - A basis of accounting in which expenditures are accrued but revenues are accounted for on a cash basis. This accounting technique is a combination of cash and accrual accounting since expenditures are immediately incurred as a liability while revenues are not recorded until they are actually received or are "measurable" and available for expenditures. Objective — Something to be accomplished in specific, well- defined and measurable terms and that is achievable within a specific time frame. Operating Budget - The portion of the budget that pertains to daily operations that provide basic governmental services. The operating budget contains appropriations for such expenditures as personnel, supplies, utilities, materials, travel and fuel. Operating Expenses — The cost for personnel, materials and equipment required for a department to function. 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 Transfers In /Out — A planned transfer of monies from one fund to another to assist in financing the operations of the recipient fund. I� Performance Measure - A measure that is established to evaluate the effectiveness and efficiency of specific service. 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. 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. F -7 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. 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. 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. Z Quality - Doing the right things right the first time, continuous improvement, meeting or exceeding customer expectations. Quarterly Financial Report - 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. 1� Revenue - Funds that the government receives as income. It includes such items as tax payments, fees from specific services, receipts from other governments, fines, forfeitures, grants, shared revenues and interest income. Reserve - An account used to indicate that a portion of a fund's balance is legally restricted for a specific purpose and is, therefore, not available for general appropriation. Reserved 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. S 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 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. F -8 It 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 a public service by the party who benefits from the service. F -9