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HomeMy Public PortalAbout2008 Adopted BudgetpE of r,� `P f yGi Me Vfflage of is envi-44 9p p R A ` Ep 2008 ADOPTED BUDGET Todd Hileman Village Manager Dan Wiersma Finance Director Al Zochowski Budget Manager O F P� E N O� • ,'�UiT•,�INP' • +i M� ���jl\ CJ The ViRage of `D is SI "f ,\O � IGIenvie p�Rp�E� Fiscal Year 2008 Annual Budget Presented to: Village Board of Trustees Kerry Cummings, President Francis "Pat" Cuisinier Paul Detlefs Deborah Karton James Patterson, Jr. Philip O'C. White Scott R. Britton About the Cover: Pictured on the cover of the Village's Fiscal Year 2008 Annual Budget is the Glenview Bear. One of the best know and affectionately admired landmarks of the Village of Glenview is the Bear Fountain, often used as a Village logo. Prepared and Presented by: Todd Hileman Village Manager Christopher Clark Deputy Village Manager Public Works Director Don Owen Deputy Village Manager Capital Projects Director William Fitzpatrick Police Chief Wayne Globerger Fire Chief Amy Ahner Support Services Director Mary Bak Development Director Dan Wiersma Finance Director and The Staff of the Village of Glenview Village of Glenview Annual Budget Fiscal Year 2008 How To Use This Document This budget is divided into six sections: Overview, Fund Information, Department Information, Capital Spending and Debt Management, Appendix, and Supplemental Information. Throughout the document, the Village of Glenview is referenced as the "Village ". The Overview contains a short message from the Village President, 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 fund. These worksheets display 2006 actual expenditures, 2007 adjusted budgets, 2007 projections, and the 2008 adopted budget. 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. 07 -201 adopting the annual budget for the Village of Glenview for the fiscal year beginning on January 1, 2008 and ending on December 31, 2008. Schedule 5 provides the 2007 Tax Levy Worksheet. Finally a glossary is provided. The Supplemental Information section includes the Power Point Presentation that was part of the Public hearing at the December 3, 2007 Board Meeting. The Presentation includes a statement on the Role of the Board, a description of the Budget Process, and overview of the cost containment efforts the Village has achieved, information about the construction of the Budget including revenue and expenditure assumptions, and Overview of the Corporate Fund as well as the entire Village Budget, a look at the 2007 Property Tax Levy and discussion of the increases to the Water and Sewer Rates for both the Village and the North Maine Utility System. Village of Glenview Fiscal Year 2008 Adopted Budget Table of Contents OVERVIEW From the Village President Village Manager's Message Budget Highlights Budget Summary by Fund Group Organization Chart Budget Process — Operating Budgets Budget Process — Capital Improvements 2008 Budget Calendar Financial Policies How It All Works Village Profile FUND INFORMATION Summary of Financial Systems General Fund Special Revenue Funds Motor Fuel Tax Fund Refuse and Recycling Fund Joint Dispatch Fund Foreign Fire Fund Permanent Fund Police Special Fund Debt Service Funds Village Capital Projects Fund Enterprise Funds Glenview Water Fund Wholesale Water Fund North Maine Water and Sewer Fund Glenview Sanitary Sewer Fund Commuter Parking Fund Internal Service Funds Capital Equipment Replacement Fund Municipal Equipment Repair Fund Insurance Fund Facility Repair and Replacement Fund Trust and Agency Funds Police Pension Fund Firefighter's Pension Fund Escrow Deposit Fund Special Service Area Bond Fund Village Tax Increment Financing Funds Glen Redevelopment Fund Glen Caretaker Fund Glen Land Sales Fund Special Tax Allocation Fund Page 1 President and Board 3 Special Board Appropriations 8 Village Manager's Office— Administration 10 Human Resources 11 Communications 12 Joint Dispatch 13 Fleet Management 14 Finance Department 15 Support Services — Administration 20 Computer Aided Design 21 Information Technology Public Works Police Department Funds Fire Department 1 Development Department— Administration 5 Planning Building Inspections 11 Capital Projects — Administration 12 Engineering 13 Facility Management 14 15 CAPITAL SPENDING AND 16 DEBT INFORMATION 17 18 Capital Improvement Program Capital Improvement Project Summary 19 2008 Capital Budgets 21 22 Debt Management 23 Table of Outstanding Debt 24 APPENDIX 25 26 Schedule 1— Revenues and Other Sources 27 Schedule 2 — Expenditures and Other Uses 28 Schedule 3 — Authorized Staffing Level Schedule 4 — Budget Resolution 29 Schedule 5 — Tax Levy 30 Glossary 31 32 SUPPLEMENTAL INFORMATION Business Plan 33 Goals, Objectives, and Targets 34 Department Plans 35 Power Point Presentations 36 Five -Year Financial Outlook 2008 Budget and Tax Levy Public Hearing iii Paqe Departments 1 5 11 14 17 20 23 25 29 45 49 52 53 55 59 Capital 1 3 3 Debt A -1 B -1 C -1 D -1 E -1 F -1 Overview From the Village President ... Managing Change and Planning for the Future of the Village President of the Village Board, Kerry Cummings In November, I had the opportunity to present a "State of the Village" address at the annual League of Women Voters of Glenview Dinner. It touched on many themes that have been foremost in our residents' minds, and so this month I thought I would bring this information to a wider audience. It's no secret that the Village has changed rapidly over the last decade or so. As the region has grown, our population has grown from 37,000 in 1990 to 45,000 today. We've also redeveloped the 1,100 -acre Glen -- creating 400 acres of open and community space -- and now boast three major retail centers: downtown, the Glen Town Center, and Milwaukee Avenue. In the process, Glenview has shifted from being predominantly a "bedroom community" to one that has more retail, dining and entertainment. But recently our growth has been slowing. Whereas the Village issued almost 2,000 building permits in 2005, we project that in 2007 it will issue only 1,230. In 2005, we issued 126 teardown permits -- that number will probably drop to 70 this year. Change is in the nature of things. And often our choice is not whether to change -- but whether we manage this change ... or let it manage us. We have chosen to manage this change proactively -- so where does the Village stand now? How are we seeking to balance its needs and resources, ensuring a healthy future? One way is through careful planning. Our Downtown Revitalization and Milwaukee Corridor Plans document community goals and desires, which now guide change in those areas. To ensure compliance with these goals, the Village also sometimes chooses to purchase property (for example, the former Dominick's site) -- not to make a profit but to make sure that any development meets community needs. Finally, when the stakes are high because the site is strategic (as it is in the case of the former Culligan site at Willow and the Tollway), we embark on a planning process, engaging residents and stakeholders in creating a common vision for the site. In terms of finances, planning for the future means that we think long -term. A first step was developing a five -year financial forecast for the Village to help us better understand revenue and expense trends. It became clear that many revenue streams were decreasing -- and that sales tax revenue was beginning to flatten out. It was equally clear that expenses -- particularly pension and health insurance costs -- were increasing. The second step was turning the microscope on Village services to ensure that we were being as efficient as possible. Your December, 2007 Village Report details this in a letter from Village Manager Todd Hileman. Finally, it was evident that, as revenues slowed and the cost of providing services continued to rise, additional revenue was needed to maintain service levels. There is no question that our residents value the high quality public services the Village provides. After evaluating efficiencies, instead of cutting back on these services, the Board made the decision to: • Increase the Home Rule Sales Tax by a quarter of a percent (.25 %) as of July 1, 2008, generating an additional $2.4 million annually. The increase will put Glenview's sales tax on par with surrounding communities (and below several of them). • Increase the Village's property tax levy to apply its existing rate to new property added to the tax rolls, generating an additional $535,500 annually. It will have no impact on current residents' tax bills. Increase the Village's property tax levy by four percent, generating an additional $381,500 annually. As only 6.82 percent of an average property tax bill comes to the Village, a resident who currently has a total property tax bill of $9,000 would see a $24 increase These decisions are never easy for any board. But we are confident that they will go a long way toward protecting the bottom line -- that is, the basic services -- from police and fire protection to snow plowing, building permitting and health and safety inspections -- that benefit all of our residents. 2 6E OF C[f �Q yGi The Viflage of e -view }� ;!', V ,� ?pORp`Ep 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 2008 fiscal year. Background The Village of Glenview takes pride in continuing to providing a high level of service to its residents, and the 2008 budget reflects this commitment. During the past year Village staff has embarked on a number of cost saving efforts including; reducing the number of Full Time E uivalent (FTE'sl position, implementation of an Earl Retirement Incentive that will save mi ion over the next five years, a redesi n of the Villa e's health insurance program, e implementation of a "Pay for Performance" compensation system, the redesign and reorganization of the i age's fleet maintenance opera id a complete rework of how the Capital Equipment Re lacement Fund is funded. Mditional cost saving efforts include; combining Fire and Police - rations into one —Joint-D-i-sp-aTch center saving more than $2 million over the next five years, a reorganization of the Building Inspection Division which not only saves resources but provides for enhanced service levels, a reorganization of the Public Works Department that focuses on saving resources while maintaining the excellent level of services provided by the Department, and the establishment of the Support Services Department with the goal of improving efficiency through the coordinated efforts of using technological resources. Another major enhancement to the budget process is the development of five years revenue and expenditure forecasts for all Village funds in an effort to become more proactive about the financial direcTFo -n 5F1f77Ma -ge. The oaB r ias 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. With that in mind the Board has elected to secure the financial viability of the Village by increasing the revenues derived from both Property Taxes and the Home Rule Sales Tax. While these steps are expected to help provide the resources needed for operations and maintenance during the five year forecast period while maintaining a General Fund Balance in the 33 to 40% range of expenditures and other uses, a policy of the Village Board, there are still steps that need to be taken to provide additional resources for an estimated $16 million annual investment into infrastructure improvements. Budget Process The budget process began in March with a series of meetings designed to help Village staff update their 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, "Are we doing better than last year ?" Staff continued to find that they could improve the level of service to our citizens by modifying processes, changing techniques or more effectively using technology to maintain, or even decreasing, the costs associated with the delivery of their services. In 2005, and again in 2006, we asked our citizens "How are we doing ?" By 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 service level expectations. During July, 2007, the Board met with the Village Manager to assess the results of operations over the prior twelve months in meeting the expectations of the community. 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 update to 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. Bud-get Summary The expenditures of all funds including; operations, capital outlay, debt service and capital projects budgets for fiscal year 2008 total $159,149;563 with an additional $47,486,038 in transfers -out for a total spending plan of $206,635,601. 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 in the TIF District. 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 are carefully managed to ensure that the Village's goals of maintaining sufficient fund balances are met, while achieving an aggressive Capital Improvements Program and minimizing the use of debt financing for governmental capital improvements. 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 funds and operates the Commuter Parking Stations, again provides for additional staff training and certifications (Certified Public Manager Program) and further advance the Village's business plan and performance measurement. Total General Fund expenditures for fiscal year 2008 are projected at $44,595,983. This represents a $517,633 increase, 1.17 percent, above the 2007 fiscal year projected expenditures. Included in these expenditures is a $400,000 allowance for contingencies, approximately 0.8% of expenditures, transfers to other funds of $4,947,924 to provide funding for: Capital Projects ($3,708,243) and Joint Dispatch ($1,239,681). The Fund Balance, $16,933,135, as a Percent of Total Expenditures and Uses at December 31, 2008 is projected to be 34.18 percent, which is within the Village's 33 — 40 percent General Fund balance policy. The proposed Capital Projects Plan incorporates a diverse financing plan. The plan maximizes the use of development fees, bands, grants, transfers from the General Fund and other intergovernmental cost sharing agreements that ensure a balanced distribution of costs. The plan includes a transfer from General Fund revenues derived from the Home Rule Sales Tax in the amount of $3,708,243 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 Goals and Objectives 2007 — 2008 Approved by a resolution of the Board of Trustees on October 2, 2007. Goal #1: Enhance the Village's Community Planning & Economic Development Efforts. • Complete Navy planning /disposition process. • Monitor Culligan planning process. • Complete Milwaukee Avenue Corridor planning process and adopt study. • Develop Form -Based Code for Downtown by Q4'07. • Update commercial sign Appearance Code by Q2'08. • Establish an economic development interdepartmental team • Present a draft Economic Development Strategic Plan by Q1 '08. • Monitor key redevelopment opportunities. • Develop five -year program for major planning initiatives. Goal #2: Manage Human Resource Related Issues. • Manage Public Works Local 150 negotiations. • Manage negotiations with Fraternal Order of Police. • Manage ERI process and identify long -term staffing needs. • Develop cross training opportunities. • Initiate analysis of health insurance program for'09 -'10 program years by Q2 '08. • Enhance supervisory training opportunities. Goal #3: Strengthen Capital Improvement Program; Undertake Facilities Planning. • Negotiate GMP budget for Fire Station #7 construction by Q4'07. • Evaluate Village Hall space needs and location options by Q1 '08. • Update IMS study by Q1 '08. • Continue refining 5 -year CIP needs and associated costs. • Explore opportunities for enhancing "green infrastructure" via engineering development code (permeable surfaces, rain gardens). • Assist Board in identifying alternatives that can serve as a catalyst to enhance implementation of the Downtown Plan. • Present CIP projects pertaining to Downtown Glenview for Board consideration by Q4'07. • Initiate Master Planning for: o Natural Resources o Milwaukee Avenue o Sidewalk/Bicycle Network Goal #4: Seek Ways to Improve Traffic Problems • Schedule a workshop by Q1 '08 for: o Stop signs o Parking o Turning restrictions o Crosswalks • Continue refining traffic calming program and provide an analysis of pilot programs. • Identify opportunities to emphasize Police Department Traffic Unit and increase enforcement. • Develop a driveway consolidation program policy for strategic arterials by Q1 '08. Goal #5: Identify and Implement Technology - Related Enhancements • Present a draft IT Strategic Plan by Q4'07. • Investigate future enhancement to Village wide mobile computing. • Launch an integrated financial and management system including a master address file, permit review and inspections, work orders and management reporting. • Investigate centralized records & document management function • Investigate commuter parking technology options. • Continue GIS development and implementation. Goal #6: Continue Improving Operating Budget & Financial Practices. • Continue refining five year operating and capital budgets. • Review Revenue Assessment Handbook to ensure revenue sources are up to date. • Develop policy on Managing Special Service Area debt. • Explore alternative Revenue Streams for CIP • Undertake a detailed condition assessment and market value study for North Maine Utility System, Q2' 08. • Update the TIF Pro Forma annually, with quarterly updates. • Monitor the Streamlined Sales Tax legislation and set up contingency plan for its potential impact on Village Operations and Services. • Identify E -Pay /E -Bill opportunities. • Conduct commuter parking rate study by 01, '08. • Identify financial policies for revision or adoption by the Board of Trustees. • Develop financial reports on a quarterly basis. • Benchmark staffing and budget ratios with other communities by Q1 '08. • Research use of hybrid vehicles for Village operations, where appropriate. Goal #7: Expand and Strengthen Intergovernmental Relationships • Work with Library representatives to help facilitate Library construction project under parameters of the ]GA. • Develop legislative priorities for 2008 by Q4'07 • Work with local jurisdictions to identify opportunities to partner (i.e., West Park snow dumping, fleet work, Village Hall Project. • Complete a space needs study with the Park District and School District 34 regarding the joint administrative facility project by Q4'07. • Continue monitoring Willow Road project. Goal #8: Enhance the Village's Communication Program • Conduct a resident satisfaction survey to identify resident concerns and gather feedback on Village service provision. • Explore expansion of "It's Our Town Please Slow Down" communication effort. • Promote use of Emergency Telephone Notification System (reverse 911). • Analyze communication tools used in emergency and disaster events. 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 ensuring that 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, support, and leadership throughout the year. Sincerely, Todd Hileman Village Manager N C O 8100 M $150 - $100 $$0 j g. Actual Village of Glenview Total Revenues and Other Sources All Village Funds 2006 ❑ Local Taxes ❑ Charges for Services ■ Other /Sale of Property Budget 2007 © Licenses and Permits 19 Intergovernmental 0 Transfers In Projected 2007 Budget 2008 []Fees and Charges 0Investment Income ■ Bond Proceeds • 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 and 2008 is the result of Land Sales. • The increase in "Charges for Services" and "Fees and Charges" from 2006 to 2007 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 in 2008 by "Transfers" into the Debt Service TIF Fund from the Special Tax Allocation Fund of $18 Million. 2006 2007 2008 Actual Budget Projected Budget Local Taxes $ 42,587,375 $ 44,920,157 $ 42,387,324 $ 47,511,211 Licenses and Permits 1,381,614 1,913,000 1,258,500 1,162,450 Fees and Charges 3,851,707 8,590,214 8,587,867 8,469,984 Charges for Services 18,937,444 26,462,204 25,892,801 27,447,135 Intergovernmental 23,414,877 24,174,330 24,228,929 24,784,565 Investments 10,390,048 3,944,092 8,165,515 4,440,400 Other /Miscellaneous 25,626,553 1,900,000 4,206,222 32,809,445 Transfers 48,185,726 27,482,948 21,207,507 47,486,038 Bond Proceeds 38,034,148 1,366,219 12,919,321 164,000 $ 212,409,492 $ 140,753,164 $ 148,853,986 $ 194,275,228 • 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 and 2008 is the result of Land Sales. • The increase in "Charges for Services" and "Fees and Charges" from 2006 to 2007 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 in 2008 by "Transfers" into the Debt Service TIF Fund from the Special Tax Allocation Fund of $18 Million. c 0 - $aoo $150 $100 $50 Actual 2006 Village of Glenview Total Expenditures and Other Uses All Village Funds In Operations and Maintenance Operations and Maintenance Capital Outlay Debt Service Capital Projects Transfers Out Budget 2007 In Capital Outlay 2006 Actual 72,880,845 1,977,368 15,734,715 18,642,822 48,185,726 157,421,476 Projected 2007 ❑ Debt Service ❑ Capital Projects 2007 Budget 88,211,039 3,302,242 17,672,723 56,237,276 27,482,948 192,906,228 2007 Projected 85,980,432 1,892,965 18,594,227 34,447,560 21,207,507 162,122,691 Budget 2008 C Transfers Out 2008 Budget 92,380,110 2,136,439 42,886,370 21,746,644 47,486,038 206,635,601 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. 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N t0 OJ < N O NIPE[7 d Q � YS N ENE N N O E'E r TiN�� N a _N ILI Ei EE ,INS a ' T,rET I.h � n elv E� rn r f F ff I i E � E E I�E Em BOO a° m w m � I F Ef EN h E I i i E E LL O m N O ,nE01 , t0 N r n app. (TO OE.ET �Ei °o to °oje Eo � v� N of V N N t0 N < mEl[jIN h ah B r �tOF� r OIpi�N b C > C OmE@ N ` ` to F�nE N t0 N' <E�I NFV ItO 1Ni r th [ItE �[7[th SS[1I Itl � � F i I w p p Fp E E y� _ In < N h r O r O• r N O O M E Idl ' • E p`Oa T Ill}pn NxOa .pn 1n th O] U [ IE E' n a o 'o � € m � d d V O > g O Z E 19 d c ? o L° E m '� � a _ d u E a es i Li > •• � K F �' u`i H f u N tll ll RI E OF C�fy ve of Glenenvvie :QC o • rx�x• °AXY.,i • Og 0 O �� p�RllSE Organization Chart CITIZENS OF GLENVIEW Village Board Deputy Village I I Village I I Deputy Village Manager n Manager n Manager Public Works I I J Capital Projects Support I I I Development Services Financial I Police I I Fire Services 11 BUDGET PROCESS FLOWCHART Village Budgets Public Start - Hearings and ✓ Prepare Adoption Forecast Board Work Session Review -4'a Manager Review of Reauests V11 Review Operating Reauests Develop Department Business Plan Submit Department Reauest Pictured as a watermark: Hug the Bear (Village Trademark) 12 BUDGET PROCESS FLOWCHART Capital Projects Budgets Public Hearings Start - and Adoption Prepare Forecast Models Board Work Session Review evelop Capital Projects Budget Citizen Review and Input �L? Develop CIP Budget Guidelines Submit Capital Projects Request Pictured as a watermark: Reconstruction of a Glenview Water System Water Main 13 Budget Calendar For Fiscal Year 2008 Budget Submittal March, 2007 Release Instructions for Business Plan Updates Staff Planning Retreat — Understanding Village Goals and Building Performance Based Budgets April, 2007 Departments Building Performance Objective Business Plan Including Performance Indicators Finalize Performance Indicators with Village Manager May, 2007 Introduction of Preliminary 2008 Revenue Projections Departments Submit Supplemental Positions Request Departments Submit Changes to 5 -Year Capital Projects Plan (CPP) June, 2007 Revised 5 -Year Revenue and Expenditure Estimates Presented Manager's Review of Supplemental Position Requests Manager's Review of Requested Changes to the 5 -Year CPP Staff Training on MUNIS Budget Entry July, 2007 Board Goal Setting Retreat Distribution of Six Month Financials and Annual Projections Presentation to the Board - Revenue Estimates and Budget Work Plan Capital Projects and Planning Staff Citizen Meetings on Preliminary Personnel Projections for 2008 Entered by Finance Staff Departments Complete Level 1 Budget Entry — July 21st Department Heads Approve Level 1 Budget — July 31st August, 2007 Finance Staff Meetings with Departments to Refine 2008 Request Final 2008 — 2012 Capital Projects Plan Submitted Final 2008 Library Budget Request Submitted (Draft Tax Levy Included) Refined Department 2008 Budget Requests Submitted (Level 2) — Aug 15th Finalized 2008 Revenue Projections Presented Budget Office Changes Completed (Level 3) — August 22nd Presentation of 2008 Department Performance Based Budgets to the Village Manager — Last Week of August September, 2007 Village Manager's Changes Incorporated into 2008 Performance Based Budget Request (Level 4) — Sept Th October, 2007 Presentation to the Board the 2008 Village Budget Request Conduct Budget Workshops with Citizens Invited November, 2007 Incorporate Board Changes into Proposed 2008 Budget Request (Level 5) Tentative 2008 Budget Available for Public Inspection Introduce 2007 Tax Levy Ordinance (First Reading) Publish Truth in Taxation Notice in Newspaper December, 2007 Public Hearing on Proposed 2008 Budget and 2007 Tax Levy ( Second Reading) Adoption of the 2008 Budget and Tax Levy File 2007 Tax Levy Ordinance with the Cook County Clerk File Truth in Taxation Certification with the Cook County Clerk File 2008 Budget Resolution with the Cook County Clerk 14 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 accounting practices per the Government Finance Officers' Association and Government Accounting Standards Board standards. The Village must follow general budget legal requirements established by Illinois law, Cook County 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 330n, 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 Public Hearing on tentative annual budget Adoption of the Annual Budget by the Board of Trustees 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 15 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 Not less than one Held prior to week after the adoption tentative budget is made available for inspection Prior to the start of Prior to the the fiscal year end of the first quarter of the year Prior to Adoption Prior to Adoption In time to meet the In time to filing requirement meet the filing of the last Tuesday deadline in December On or before the On or before last Tuesday in the last December Tuesday in December On or before the Filed with the last Tuesday in Tax Levy December Within 30 days of adoption by the Board of Trustees Oct 4th Oct 4th Nov 22nd Dec 3rd Dec 3r1 Dec 3'd Dec 3rd Dec 10th Dec 10'h Dec 31$1 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. • Operating funds budget authority lapse at year end. 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 • Develop a balanced budget whereby the sum of all revenues and others sources added to available fund balance does not exceed requested expenditures unless short term interfund borrowing will maintain fund liquidity and provide for cash resources to maintain operations. • Maintain General fund balance per fiscal policy approved February, 2005 at 33 to 40% of total budgeted expenditures and other uses. • Maintain Enterprise Fund working capital (Cash and Investments less current Liabilities) balances at a level to pay for current operations. • A contingency set asides (0.8% of General Fund Expenditures) is incorporated into the Village Manager's Office budget. • Assumptions used in developing the Revenue Projection and Long -Range Forecasts: • Telecommunication Revenues declining due to technology changes that are requiring fewer land line telephones. • Building Permits, Inspection Fee and Engineering Fees declining due to completion of the Glen and decreased development in the Village. (Revenue projections provided through the Development Department) • Glenbrook Fire Revenues declining by 2% annually in part due to annexation of District properties into the Village and a tax cap on the amount of revenues available to the District. 16 • State Shared Income and Utility Taxes continuing to increase by 3 %. • All other revenue sources remaining constant through the forecasting period. Revenues • The Village maintains a broad- based, well diversified portfolio of revenues. • Forecasted revenues are calculated by using a five year trend analysis and are forecasted for the next five years. Adjustments to revenue forecasts are performed annually. • Property Taxes have been increase to capture all new or improved Equalized Assessed Valuation (EAV) into the Levy calculation. New EAV is defined as annexed while improved are permitted property improvements. • Based upon the Five Year Financial Forecasts the base Levy (prior year's EAV) will be increase by an index to CPI. The 2007 Levy year amounted to 4 %. • Projected property taxes are gross of uncollectible so that the 2007 Tax Levy will amount to $9,917,000. • All Village rates and fees are reviewed annually and adjusted if necessary. Capital Projects • Project costs must be greater than $50,000. • Impacts on the Village's future operating costs must be included in planning of project and incorporated within the respective department's operating budgets. • Capital Projects are adopted in whole with the intent that each project retains its budget authority until project completion. • All projects must have 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 • The Village is home rule unit and there is presently no statutory limit on the amount of general obligation debt outstanding. • When advantageous to the Village the type of debt to be issued is General Obligation Debt with annual abatements to the Debt Service Levy based upon acquiring debt service resources from alternate revenue sources. • Long -term debt is not to be issued to finance current operations.. • The maturity date of any debt will not exceed the reasonably expected useful life of the project financed. • The Village issues long -term debt to only those capital improvements that cannot be financed from current assets. 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.) 17 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 Services are also provided, both to citizens and internally to the 'line' departments by these administrative departments; • President and Board of Trustees • Village Manager's Office — Administration, Human Resources, Communications, Information Technology and Legal • Finance — Budget, Accounting, Purchasing, Customer Service • Support Services — CADD Operations and Information Technology 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. IM 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 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. 19 Aow 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. S h a r e d Revenues State Sales Tax State Income Tax Motor Fuel Tax Grants General X x Special Enterprise Raven ue X X Property Taxes X X L Sales Tax — Home Rule X cUtility 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 Manager's x t Finance X s Support Services x General Government X x 20 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 21 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. 22 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 Eight municipal departments Development, Finance, Fire, Caoital Projects, Manager's Office, Police, Support Services 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. 5 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 23 Fund Information IRIN 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 7020 Police Special Fund Debt Service Funds — Used to account for the accumulation of resources for and the payment of general long -term debt principal and interest. 3030 Corporate Purpose Bond Series Fund 2000 (CPBS) 3081 Corporate Purpose Bond Series Fund 2004 (CPBS) 3100 Corporate Purpose Bond Series Fund 2006B (CPBS) Funds - 1 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 Water and Sanitary Sewer Utility Fund 5030 Glenview 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 Replacement Fund 6000 Municipal Equipment Repair Fund 6010 Insurance Fund 6040 Facilities Repair and 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. 7000 Escrow Deposit 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 (increasing to 0.75% on July 1, 2008) 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. Incorporated into the 2008 Budget is an increase in Property Taxes of $917,000. This amount is the result of calculating new and improved property into the FAV calculation amounting to $535,500 and an increase to the base rate of 4% or an additional $381,500. The impact to a property owner with a current property tax bill of $9,000 would be an increase of approximately $24.00. 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 affect 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. The 2008 Budget includes an increase to the Home Rule Sales Tax from 0.5% to 0.75% effective on July 1, 2008. It is anticipated that the change will generate an additional $1,200,000 during 2008. The impact to the consumer is an increase of $0.25 for every $100.00 spent on purchases within the Village. The following chart is a trend analysis of Local Taxes Corporate Fund revenues over five years Funds - 5 The following graph is a depiction of anticipated Local Tax Corporate Fund revenues for 2008: Local Taxes Corporate Fund Revenues Amusement 122,415.00 1% Property - Pensions 4,150,312.00 20 Funds - 6 tule Sales 1,125.00 7% Property - Non Pension 3,896,112.00 18% Local Taxes Corporate Fund Revenues History 7 6 S - - ---- - -. - -- - - -- - -- 4 3 2 1 2004 2005 2006 2007 2000 — Property -Non Pension — Property - Pensions Amusement —Home Rule Sales — Utility Taxes Hotel -Motel The following graph is a depiction of anticipated Local Tax Corporate Fund revenues for 2008: Local Taxes Corporate Fund Revenues Amusement 122,415.00 1% Property - Pensions 4,150,312.00 20 Funds - 6 tule Sales 1,125.00 7% Property - Non Pension 3,896,112.00 18% Intergovernmental revenues include fire protection district charges (Glenbrook Fire Protection District and Golf Fire District), 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 a incident to performing their services. SLIT 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 6.25percent 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 (TIF), 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 - 7 The following chart is a visual representation of Intergovernmental Revenues trends over a five year period: Intergovernmental Revenues History E m 2 2004 2005 2000 2007 2008 Protection —Road and Bridge Income Tax Make -Whole Payments — Miscellaneous — Property Replacement —Sales Tax The following graph is a representation of anticipated Intergovernmental Corporate Fund revenues for 2008. Intergovernmental Corporate Fund Revenues Miscellaneous 850,000.00 4% Make-Whole Payments 925,000.00 4% Income Tax 3,925,000.0( 17% Road and Bridge Fire Protection 217,500 -00 2,544,220.00 1' 11 Funds - 8 Property Replacement 200,000.00 1% Sales Tax t,203,000.1 62% The following chart is a visual representation of the six year historical revenues of the Corporate Fund by major category. Expenditures 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. Corporate Fund Expenditures by Department Flee 006,: 24% Funds - 9 Legal 289,500 1% General Governemnt 6,552,949 13% Public Works 6,372,661 13% Police 11,992,538 24% Village ManageYS Office 3,346,163 Support Services Special Appropriations 7% 1,377,363 527,338 3% 1% Finance 1,591,686 3% President and Board 61,573 0% Capital Projects 1,859,183 4% Development 3,566,560 7% Flee 006,: 24% Funds - 9 Legal 289,500 1% General Governemnt 6,552,949 13% Public Works 6,372,661 13% Police 11,992,538 24% Changes in the Budget Model Several changes in the Glenview budgeting model took place with the preparation of the 2007 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. 2006 2007 2008 Actual Budget Projected Adopted Fund Balance January 1, $ 28,761,846 $ 25,766,807 $ 23,767,411 $ 18,037.312 MAWIMUL Sources: Loral Taxes Licenses and Permits Fees and Charges Charges for Services Intergovernmental Use of Assets Other /Miscellaneous Total Revenue Transfers In Total Sources Total Revenues and Other Sources 16,376,233 $ 19,517,374 $ 18,868,742 $ 21,261,557 1,381,614 1,913,000 1,258,500 1,157,450 2,024,871 1,763,725 1,605,562 1,317,563 68,481 50,500 50,025 50,500 21,771,071 22,395,978 22,448,577 22,864,720 738,904 410,000 610,000 485,000 51,593 450,000 1,025,000 450,000 42,309,581 $ 46,500,577 $ 45,866,406 $ 47,586,790 $ 1,303,490 $ 830,543 $ 1,303,490 $ 830,543 $ 43,613,071 $ 47,331,120 $ 830,543 $ 852,940 $ 830,543 $ 852,940 $ 46,696,949 $ 48,439,730 Total Funds Available for Appropriation $ 72,374,917 $ 73,097,927 $ 70,464,360 $ 66,477,042 Expenditures: Operations and Maintenance $ 35,737,414 $ 42,710,834 $ 43,702,550 $ 43,974,125 Capital Outlay 632,543 772,000 375,800 621,858 Total Expenditures $ 36,369,957 $ 43,482,834 $ 44,078,350 $ 44,595,983 Uses: Transfers Out $ 12,237,549 $ 9,375,285 $ 8,348,698 $ 4,947,924 Total Uses $ 12,237,549 $ 9,375,285 $ 8,348,698 $ 4,947,924 Total Expenditures and Other Uses $ 48,607,506 $ 52,858,119 $ 52,427,048 $ 49,543,907 Fund Balance as a Percent of Expenditures and Other Uses 48.90% 38.29% 34.40% 34.18% 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 34.18% of the total adopted expenditures and uses. Funds - 10 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. 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°/x), 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 tot 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. 2007 2008 Actual Budget Projected Adopted Fund Balance January 1, $ 1,113,365 $ 722,600 $ 1,126,135 $ 1,171,635 Intergovernmental $ 1,309,623 $ 1,260,000 $ 1,260,000 $ 1,250,000 Use of Assets 56,734 28,850 45,500 25,500 Total Revenues $ 1,366,357 $ 1,288,850 $ 1,305,500 $ 1,275,500 Sources: Transfers In 27,009 Total Revenues and Other Sources $ 1,393,366 $ 1,288,850 $ 1,305,500 $ 1,275,500 Total Funds Available for Appropriation $ 2,506,731 $ 2,011,450 $ 2,431,635 $ 2,447,135 Expenditures: Capital Projects $ 1,380,596 $ 1,260,000 $ 1,260,000 $ 2,000,000 Total Expenditures and Other Uses $ 1,380,596 $ 1,260,000 $ 1,260,000 $ 2,000,000 Fund Balance December 31, $ 1,126,135 $ 751,450 $ 1,171,635 $ 447,135 The Village uses all of the resources derived from the Motor Fuel Tax Fund to perform capital construction work on eligible roadways through the Village's Capital Improvements Program. Funds - 11 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, $7 /month 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 2008 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. Total Funds Available for Appropriation 2006 2,560,312 2007 2008 $ Actual Budget Projected Ado ted Rund Balance-January 1, $ 1,405,910 S 107,093 Revenues: Operations and Maintenance $ Charges for Services $ 1,016,953 $ 947,500 $ 1,022,450 $ 1,033,325 Fees and Charges 5,000 3,125 4,375 5,000 Use of Assets 22,440 15,213 36,000 26,000 Other /Miscellaneous 110,009 Total Revenues and Other Sources $ 1,154,402 $ 965,838 $ 1,062,825 $ 1,064,325 Total Funds Available for Appropriation $ 2,560,312 $ 1,072,931 $ 2,306,682 $ 1,679,707 Expenditures: Operations and Maintenance $ 786,455 $ 1,718,000 $ 1,691,300 $ 818,000 Total Expenditures $ 786,455 $ 1,718,000 $ 1,691,300 $ 818,000 Uses: Transfers Out $ 530,000 $ - $ - $ - Total Uses $ 530,000 $ - $ - $ - Total Expenditures and Other Uses $ 1,316,455 $ 1,718,000 $ 1,691,300 $ 818,000 Funds - 12 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 took place during the 2007 fiscal year, include; combining separate police and fire emergency dispatch operations onto 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 provided Fire Dispatch services to the villages of Wilmette and Wheeling through December, 2007 at which time those services were discontinued. 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. Along with the move to the Joint Dispatch Facility new software was purchased and implemented during 2007. The new software, purchased through New World Systems, integrates both police and fire dispatch as well as providing and integration into the police and fire records management systems. 2006 2007 2008 Fund Balance January 1, 5 429,513 $ 248'893 $ 499,523 S 545,079 Fees and Charges $ - $ - $ 375,000 $ - Charges for Services 647,340 589,450 590,000 607,520 Investment Income 12,423 9,092 10,050 10,000 Total Revenue $ 659,763 $ 598,542 $ 975,050 $ 617,520 Sources: Transfers In $ $ 1,310,000 $ 1,535,598 $ 1,239,681 Total Sources $ $ 1,310,000 $ 1,535,598 $ 1,239,681 Total Revenues and Other Sources $ 659,763 $ 1,908,542 $ 2,510,648 $ 1,857,201 Total Funds Available for Appropriation $ 1,089,276 $ 2,157,435 $ 3,010,171 $ 2,402,280 Expenditures: Operations and Maintenance $ 353,093 $ 1,883,652 $ 2,085,092 $ 1,834,901 Capital Outlay 10,844 31,000 380,000 10,000 Total Expenditures $ 363,937 $ 1,914,652 $ 2,465,092 $ 1,844,901 Uses: Transfers Out $ 225,816 $ - $ - $ - Total Uses $ 225,816 $ - $ - $ - Total Expenditures and Other Uses $ 589,753 $ 1,914.652 $ 2,465,092 $ 1.844,901 Funds - 13 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 2008 include the purchase of $150,000 of various pieces of machinery and equipment that will enable the Fire Department to continue the high level of service now provided to the community. Funds - 14 2006 2007 2008 Actual Bud et Pro ected Ado ted Fund Balance $ 230,780 Revenues: Investment Income $ 4,466 $ 2,250 $ 7,450 $ 2,250 Other /Miscellaneous 54,917 60,000 60,000 60,000 Total Revenues and Other Sources $ 59,383 $ 62,250 $ 67,450 $ 62,250 Total Funds Available for Appropriation $ 237,411 $ 285,679 $ 297,980 $ 293,030 Expenditures: Operations and Maintenance $ 2,188 $ 11,600 $ 62,000 $ 11,600 Capital Outlay 4,693 150,000 5,200 150,000 Total Expenditures and Other Uses $ 6,881 $ 161,600 $ 67,200 $ 161,600 Funds - 14 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 2008 from the Permanent Fund include an outlay of up to $1.0 million for green improvements at the new Glenview Public Library. Transfers Out in the amount of $5,613,074 of Permanent Fund resources will be transferred to the Capital Projects Fund to provide resources for capital projects throughout the Village. 2006 Revenues: 2007 2008 Investment Income $ 1,832,138 $ 250,500 $ 1,000,500 $ 250,500 Total Revenue $ 1,832,138 $ 250,500 $ 1,000,500 $ 250,500 Sources: Transfers In $ 3,781,800 $ - $ 200,616 $ 559,589 Total Sources $ 3,781,800 $ - $ 200,616 $ 559,589 Total Revenues and Other Sources $ 5,613,938 $ 250,500 $ 1,201,116 $ 810,089 Total Funds Available for Appropriation $ 48,115,495 $ 46,079,387 $ 49,316,611 $ 47,481,170 Expenditures: Capital Projects $ - $ 1,500,000 $ 1,500,000 $ 1,000,000 Total Expenditures $ - $ 1,500,000 $ 1,500,000 $ 1,000,000 Uses: Transfers Out $ Total Uses $ Total Expenditures and Other Uses $ $ 145,530 $ 1,145,530 $ 5,613,074 $ 145,530 $ 1,145,530 $ 5,613,074 $ 1,645,530 $ 2,645,530 $ 6,613,074 Fund Balance December 31, $ 43,115,495 $ 44,433,857 $ 46,671,081 "0,868,096 Funds - 15 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). 2006 2007 2008 Revenues: Charges for Services $ 5,035 $ 2,000 $ 15,000 $ 2,000 Investment Income 908 100 1,400 100 Other /Miscellaneous 737 737 - Total Revenues and Other Sources $ 6,680 $ 2,100 $ 17,137 $ 2,100 Total Funds Available for Appropriation $ 57,344 $ 51,536 $ 72,879 $ 67,479 Expenditures: Operations and Maintenance $ 1,602 $ 7,500 $ 7,500 $ 27,500 Total Expenditures and Other Uses $ 1,602 $ 7,500 $ 7,500 $ 27,500 Funds - 16 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 TIF Related Funds Section that follows later in this section. 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 2004B issued to provide resources for the construction of the police headquarters. All other Corporate Purpose Bonds or General Obligation Bonds are abated. 2006 2007 2008 Revenues: Local Taxes $ 1,549,882 $ 2,162,826 $ 2,128,625 $ 1,983,075 Investment Income 15,806 5,400 132,575 5,400 Total Revenue $ 1,565,688 $ 2,168,226 $ 2,261,200 $ 1,988,475 Sources: Transfers In $ 3,888,472 $ - $ - $ 28,000,000 Total Sources $ 3,888,472 $ - $ 28,000,000 Total Revenues and Other Sources $ 5,454,160 $ 2,168,226 $ 2,261,200 $ 29,988,475 Total Funds Available for Appropriation $ 7,529,544 $ 3,379,008 $ 6,905,069 $ 32,747,225 Expenditures: Debt Service $ 2,885,675 $ 2,935,275 $ 4,146,319 $ 29,977,775 Total Expenditures $ 2,885,675 $ 2,935,275 $ 4,146,319 $ 29,977,775 Funds - 17 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. 2006 2007 2008 Revenues Local Taxes $ 2,270,000 $ $ - $ Charges for Services 215,996 70,200 Intergovernmental 334,183 515,852 515,852 665,345 Investment Income 568,053 15,200 1,035,590 112,000 Total Revenue $ 3,388,232 $ 531,052 $ 1,621,642 $ 777,345 Sources: Transfers In $ 15,509,392 $ 20,442,405 $ 13,328,944 $ 14,390,392 Bond Proceeds 38,034,148 61,219 10,110,672 164,000 Total Sources $ 53,543,540 $ 20,503,624 $ 23,439,616 $ 14,554,392 Total Revenues and Other Sources $ 56,931,772 $ 21,034,676 $ 25,061,258 $ 15,331,737 Total Funds Available for Appropriation $ 70,616,928 $ 33,820,225 $ 60,674,398 $ 48,685,305 Expenditures: Operations and Maintenance $ 244,365 $ - $ - $ - Capital Projects 16,156,170 20,142,724 19,503,016 14,479,335 Total Expenditures $ 16,400,535 $ 20,142,724 $ 19,503,016 $ 14,479,335 Uses: Transfers Out $ 18,603,253 $ 13,679,090 $ 7,817,814 $ 4,500,000 Total Uses $ 18,603,253 $ 13,679,090 $ 7,817,814 $ 4,500,000 Total Expenditures and Other Uses $ 35,003,788 $ 33,821,814 $ 27,320,830 $ 18,979,335 Funds - 18 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. 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. 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 Funds - 19 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. 2006 2008 Working Capital January 1, $ 6,460,386 $ 6,689,840 $ 10,812,088 $ 10,766,291 Charges for Services $ 7,598,753 $ Use of Assets 227,210 Other /Miscellaneous 6,839 Total Revenue $ 7,832,802 $ Sources 9,521,095 $ 9,255,600 $ 9,800,185 211,447 481,000 400,000 - 18,000 9,732,542 $ 9,754,600 $ 10,200,185 Transfers In $ 4,570,388 $ - $ - $ Bond Proceeds 213,305 213,305 Total Sources $ 4,570,388 $ 213,305 $ 213,305 $ - Total Revenues and Other Sources $ 12,403,190 $ 9,945,847 $ 9,967,905 $ 10,200,185 Total Funds Available for Appropriation $ 18,863,576 $ 16,635,687 $ 20,779,993 $ 20,966,476 Expenditures: Operations and Maintenance $ 5,688,621 $ 6,995,154 $ 6,475,049 $ 6,516,746 Capital Projects 555,762 3,273,695 3,228,641 3,399,964 Total Expenditures $ 6,244,383 $ 10,268,849 $ 9,703,690 $ 9,916,710 Uses: Transfers Out $ 1,807,105 $ 310,012 $ 310,012 $ 319,313 Total Uses $ 1,807,105 $ 310,012 $ 310,012 $ 319,313 Total Expenditures and Other Uses $ 8,051,488 $ 10,578,861 $ 10,013,702 $ 10,236,023 A recommendation of the water rate analysis included setting up a formal 0 &M Reserve and a Repair, Renewal and Rehabilitation ( "31R") Reserve for the water system. The 0 &M 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 - 20 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 costs. 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 $84,000 would be associated with personnel costs, $150,000 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. Revenues: Charges for Services Use of Assets Total Revenues and Other Sources 2006 2007 2008 $ 1,692,776 $ 1,470,049 69,702 28,300 $ 1,762,478 $ 1,498,349 $ 1,568,487 $ 1,657,890 32,500 25,500 $ 1,600,987 $ 1,683,390 Total Funds Available for Appropriation $ 2,986,438 $ 1,498,349 $ 3,290,625 $ 3,551,119 Expenditures: Operations and Maintenance $ 1,002,965 $ 955,429 $ 947,253 $ 1,076,386 Capital Outlay 2,304 - - Debt Service 44,724 231,732 231,732 232,173 Total Expenditures $ 1,049,993 $ 1,187,161 $ 1,178,985 $ 1,308,559 Uses: Transfers Out $ 246,807 $ 243,911 $ 243,911 $ 251,229 Total Uses $ 246,807 $ 243,911 $ 243,911 $ 251,229 Total Expenditures and Other Uses $ 1,296,800 $ 1,431,072 $ 1,422,896 $ 1,559,788 Similar to the Glenview Water Utility Fund, the Wholesale Water Fund has established both an ON 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 - 21 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 1s'. 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. 2006 Actual Revenues 2007 2008 Charges for Services $ 5,927,118 $ 7,185,824 $ 6,625,253 $ 7,576,072 Investment Income 50,769 55,779 62,500 51,000 Other /Miscellaneous $ 1,405 $ - $ 5,500 $ 1,000 Total Revenue $ 5,979,292 $ 7,241,603 $ 6,693,253 $ 7,628,072 Sources: 1,983,500 1,983,500 396,000 Bond Proceeds $ 4,731,534 $ 434,500 $ 1,634,500 $ 6,354,289 Total Sources $ $ 434,500 $ 1,634,500 $ Total Revenues and Other Sources $ 5,979,292 $ 7,676,103 $ 8,327,753 $ 7,628,072 Total Funds Available for Appropriation $ 7,441,687 $ 9,445,053 $ 10,527,365 $ 9,739,968 Expenditures: Operations and Maintenance $ 4,435,554 $ 4,944,227 $ 4,941,133 $ 5,185,222 Debt Service 295,980 774,953 774,953 773,067 Capital Projects 1,983,500 1,983,500 396,000 Total Expenditures $ 4,731,534 $ 7,702,680 $ 7,699,586 $ 6,354,289 Uses: Transfers Out $ 510,541 $ 715,883 $ 715,883 $ 737,359 Total Uses $ 510,541 $ 715,883 $ 715,883 $ 737,359 Total Expenditures and Other Uses $ 5,242,075 $ 8,418,563 $ 8,415,469 $ 7,091,648 Funds - 22 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 1/3rd 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 cast 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 1st with the caveat that based on an annual analysis the rates may be increased over the next four years. Total Funds Available for Appropriation $ 2006 $ 3,853,543 2007 5,808,218 $ 2008 Expenditures: Actual Budget Pro'ected Adopted Working Capital January 1, $ 2,109,584 $ 1,663,795 $ 3,335,632 $ 1,003,202 Revenues: 550,294 2,311,095 4,072,403 1,471,345 Fees and Charges $ 5,914 $ - $ 6,000 $ 6,000 Charges for Services 1,430,400 1,485,492 1,485,492 1,672,380 Investment Income $ 63,598 $ 47,061 $ 20,250 $ 20,250 Other /Miscellaneous $ 12,250 $ 29,237 $ 29,237 $ 30,114 Total Revenue $ 1,512,162 $ 1,532,553 $ 1,511,742 $ 1,698,630 Sources: Transfers In $ 1,179,516 $ - $ - $ - Bond Proceeds 657,195 960,844 Total Sources $ 1,179,516 $ 657,195 $ 960,844 $ Total Revenues and Other Sources $ 2,691,678 $ 2,189,748 $ 2,472,586 $ 1,698,630 Total Funds Available for Appropriation $ 4,801,262 $ 3,853,543 $ 5,808,218 $ 2,701,832 Expenditures: Operations and Maintenance $ 562,082 $ 669,591 $ 703,376 $ 648,563 Capital Projects 550,294 2,311,095 4,072,403 1,471,345 Total Expenditures $ 1,112,376 $ 2,980,686 $ 4,775,779 $ 2,119,908 Uses: Transfers Out $ 353,254 $ 292237 $ 29,237 $ 30,114 Total Uses $ 353,254 $ 29,237 $ 29,237 $ 30,114 Total Expenditures and Other Uses $ 1,465,690 $ 3,009,923 $ 4,805,016 $ 2,150,022 Funds - 23 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. 2006 2007 2008 Actual Budget Projected Adopted Working Capital January 1, $ 542,275 $ 559,851 $ 588,942 $ 61,050 .r . Fees and Charges Investment Income Total Revenues and Other Sources $ 415,687 $ 466,000 16,167 5,500 $ 431,854 $ 471,500 $ 430,600 $ 430,000 5,500 5,500 $ 436,100 $ 435,500 Total Funds Available for Appropriation $ 974,129 $ 1,031,351 $ 1,025,042 $ 496,550 Expenditures: Operations and Maintenance $ 353,297 $ 465,303 $ 458,992 $ 441,797 Capital Outlay 865 550,000 500,000 - Total Expenditures $ 354,162 $ 1,015,303 $ 958,992 $ 441,797 Uses: Transfers Out $ 31,025 $ 5,000 $ 5,000 $ 5,000 Total Uses $ 31,025 $ 5,000 $ 5,000 $ 5,000 Total Expenditures and Other Uses $ 385,187 $ 1,020,303 $ 963,992 $ 446,797 Working Capital December 31, $ 588,942 $ 11,048 $ 61,050 $ 49,753 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 - 24 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 $ 2006 $ 5,451,531 2007 6,026,478 $ 2008 Expenditures: Actual Budget Projected Adopted Fund Balance January 1, $ r• $ 4,500 ,000 $ 4,699,447 $ 5,416,513 Revenues: 15219,263 1,752,242 6092965 297,950 Charges for Services $ 331,040 $ 951,531 $ 951,531 $ 637,148 Investment Income 805,092 - 150,500 151,000 Other /Miscellaneous $ 92,332 $ - $ 225,000 $ 10,000 Total Revenue $ 1,136,132 $ 951,531 $ 1,327,031 $ 798,148 Sources: $ 1,333,714 $ 1,752,242 $ 6092965 $ 297,950 Transfers In $ 3,802,350 $ - $ - $ Total Sources $ 3,802,350 $ - $ - $ - Total Revenues and Other Sources $ 4,938,482 $ 951,531 $ 1,327,031 $ 798,148 Total Funds Available for Appropriation $ 6,033,161 $ 5,451,531 $ 6,026,478 $ 6,214,661 Expenditures: Operations and Maintenance $ 22,119 $ - $ - $ - Capital Outlay 15219,263 1,752,242 6092965 297,950 Total Expenditures $ 1,241,382 $ 1,752,242 $ 609,965 $ 297,950 Uses: Transfers Out $ 92,332 $ - $ - $ - Total Uses $ 92,332 $ - $ - $ - Total Expenditures and Other Uses $ 1,333,714 $ 1,752,242 $ 6092965 $ 297,950 Fund Balance December 31, $ 4,699,447 S 3,699,289 $ 5,416,543 $ 5,916,711 Funds - 25 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. Revenues: Fees and Charges Charges for Services Intergovernmental Investment Income Other/Miscellaneous Total Revenue 2006 2007 2008 $ - $ - $ 19,800 $ 26,400 3,552 1,403,763 1,403, 763 1,375,115 - 2,500 4,500 4,500 788 500 11,000 10,500 109,573 95,000 116,000 95,000 $ 113,913 $ 1,501,763 $ 1,555,063 $ 1,511,515 Sources: Transfers In $ 1,366,360 $ $ $ Total Sources $ 1,366,360 $ $ $ - Total Revenues and Other Sources $ 1,480,273 $ 1,501,763 $ 1,555,063 $ 1,511,515 Total Funds Available for Appropriation $ 1,259,928 $ 1,503,945 $ 1,436,884 $ 1,501,063 Expenditures: Operations and Maintenance $ 1,302,602 $ 1,419,936 $ 1,427,336 $ 1,306,070 Capital Outlay (6,140) 45,000 20,000 100,000 Total Expenditures $ 1,296,462 $ 1,464,936 $ 1,447,336 $ 1,406,070 Uses: Transfers Out $ 81,645 $ - $ - $ - Total Uses $ 81,645 $ $ - $ Total Expenditures and Other Uses $ 1,378,107 $ 1,464,936 $ 1,447,336 $ 1,406,070 Fund balance deficiencies within the MERF are made up through pro -rated charge backs to the various operation departments. Funds - 26 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 recorded 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: 2006 2007 2008 Fees and Charges $ 1,394,525 $ 6,354,664 $ 6,143,830 $ 6,687,521 Investment Income 241,688 51,500 86,500 51,500 Other /Miscellaneous 5,188,673 30,000 250,000 30,000 Total Revenue $ 6,824,886 $ 6,436,164 $ 6,480,330 $ 6,769,021 Sources: Transfers In $ 1,394,525 $ $ $ Total Sources $ 1,394,525 $ $ $ Total Revenues and Other Sources $ 8,219,411 $ 6,436,164 $ 6,480,330 $ 6,769,021 Total Funds Available for Appropriation $ 13,026,352 $ 11,703,130 $ 13,388,097 $ 13,872,877 Expenditures: Operations and Maintenance $ 6,118,585 $ 6,418,625 $ 6,284,241 $ 7,064,525 Total Expenditures and Other Uses $ 6,118,585 $ 6,418,625 $ 6,284,241 $ 7,064,525 Fund Balance December 31, $ 6,907,767 $ 5,284,505 $ 7,103,856 $ 6,808,352 Funds - 27 Facilities Replacement and Repair Fund This is a fund created during the 2006 fiscal year. The Facilities Replacement and Repair Fund was developed for the accumulation of resources for the major repairs and replacement of the various Village building. 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 haw the Village monitors and maintains the CERF with the goal of preventing over funding of the CERF. Revenues: Investment Income Other /Miscellaneous Total Revenue Sources: Transfers In Total Other Sources Total Revenues and Other Sources 2006 2007 2008 $ - $ $ 13,250 $ - 10,490 300,200 100,500 $ 10,490 $ $ 313,450 $ 100,500 $ - $ 2,000,000 $ 2,000,000 $ - - 2,000,000 2,000,000 $ 10,490 $ 2,000,000 $ 2,313,450 $ 100,500 Total Funds Available for Appropriation $ 6,907,717 $ 8,897,227 $ 2,313,450 $ 6,335,897 Expenditures: Capital Outlay $ 85,770 $ $ - $ 956,631 Capital Projects - 2,900,000 2,900,000 - Total Expenditures and Other Uses $ 85,770 $ 2,900,000 $ 2,900,000 $ 956,631 Fund Balance December 31, $ 6.821,947 $ 5,997,227 S 6,235,397 $ 5,379,266 Funds - 28 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 Expenditures and Other Uses $ 1,667,872 $ 1,989,339 $ 1,887,387 $ 1,902,958 Fund Balance December 31, $ 40,579,613 $ 40,833,467 $ 41,603,726 $ 43,022,268 1 Funds - 29 2006 2007 2008 Actual Budget Projected Proposed Fund Balance :•r i. 40,579,613 $ 41,603,726 Revenues: Charges for Services $ - $ 1,295,000 $ 1,295,000 $ 1,320,000 Investment Income 1,767,685 1,351,500 1,016,500 1,351,500 Other /Miscellaneous 708,716 650,000 600,000 650,000 Total Revenue $ 2,476,401 $ 3,296,500 $ 2,911,500 $ 3,321,500 Sources: Transfers In $ 930,687 $ $ - $ - Total Sources $ 930,687 $ $ - $ Total Revenues and Other Sources $ 3,407,088 $ 3,296,500 $ 2,911,500 $ 3,321,500 Total Funds Available for Appropriation $ 42,247,485 $ 42,822,806 $ 43,491,113 $ 44,925,226 Expenditures: Operations and Maintenance $ 1,667,872 $ 1,989,339 $ 1,887,387 $ 1,902,958 Total Expenditures and Other Uses $ 1,667,872 $ 1,989,339 $ 1,887,387 $ 1,902,958 Fund Balance December 31, $ 40,579,613 $ 40,833,467 $ 41,603,726 $ 43,022,268 1 Funds - 29 Firefighters Pension Fund The Village's firefighters participate in the Firefighters' Pension Employees Retirement System ( FPERS). The FPERS functions for the benefit of these employees and is governed by a nine - member pension board consisting of the Village's President, Treasurer, Clerk, Attorney and Fire Chief; one elected pension beneficiary; and three elected fire employees. The Village and the FPERS participants are obligated to fund all FPERS costs based upon actuarial valuations. The State of Illinois is authorized to establish benefit levels and the Village is authorized to approve the actuarial assumptions used in the determination of contribution levels. Although it possesses many of the characteristics of a legally separate government, the FPERS is reported as if it were part of the Village for budgetary purposes because of the Village's fiduciary responsibility to the Pension. Total Revenues and Other Sources $ 5,040,488 $ 3,501,500 $ 5,161,600 $ 3,656,500 I Total Funds Available for Appropriation $ 51,460,876 $ 51,986,237 $ 54169 831 $ 55,137 840 Expenditures: Operations and Maintenance $ 2,452,645 $ 2,832,620 $ 2,688,491 $ 3,208,922 Total Expenditures and Other Uses $ 2,452,645 $ 2,832,620 $ 2,688,491 $ 3,208,922 ] tialance uecembe Funds - 30 2006 Actual Bud et 2007 Pro'ected 2008 Proposed Fund Balance January 1, $ 46,420,388 $ 48,484,737 $ 49,008,231 $ 51,481,340 Revenues: Charges for Services $ - $ 1,560,000 $ 1,560,000 $ 1,715,000 Investment Income 3,384,417 1,326,500 3,001,600 1,326,500 Other /Miscellaneous 574,334 615,000 600,000 615,000 Total Revenue $ 3,958,751 $ 3,501,500 $ 5,161,600 $ 3,656,500 Sources: Transfers In $ 1,081,737 $ $ - $ _ Total Sources $ 1,081,737 $ $ - $ Total Revenues and Other Sources $ 5,040,488 $ 3,501,500 $ 5,161,600 $ 3,656,500 I Total Funds Available for Appropriation $ 51,460,876 $ 51,986,237 $ 54169 831 $ 55,137 840 Expenditures: Operations and Maintenance $ 2,452,645 $ 2,832,620 $ 2,688,491 $ 3,208,922 Total Expenditures and Other Uses $ 2,452,645 $ 2,832,620 $ 2,688,491 $ 3,208,922 ] tialance uecembe Funds - 30 Escrow Deposit Fund The Escrow Deposit Fund is used to account for deposits held by the Village from contractors. The deposits are invested by the Village and the income derived remains in the Fund after deposits are either used or returned. Excess fund balances are transferred to the Capital Improvements Fund at the direction of the Village Board of Trustees when there are sufficient funds to provide resources for projects designated in the Village's Five -Year Capital Projects Plan. Because this Fund is actually a Fiduciary Fund Type which is used to account for assets that should equal liabilities and there should not be a Fund Balance the entire Balance will be transferred to the Capital Projects Fund during 2008 and all future Investment Income will be recorded as Revenue in the Capital Projects Fund. 2006 2007 2008 Actual Bud et Projected Adopted Revenues: Investment Income $ 206,295 $ 90,000 $ 148,400 $ 90,000 Total Revenues and Other Sources $ 206,295 $ 90,000 $ 148,400 $ 90,000 Total Funds Available for Appropriation $ 466,435 $ 437,622 $ 563,335 $ 578,335 Uses: Transfers Out $ 51,500 $ 75,000 $ 75,000 $ 578,335 Total Expenditures and Other Uses $ 51,500 $ 75,000 $ 75,000 $ 578,335 Fund Balance December 31, $ 414,935 $ 362,622 $ 488,335 $ Funds - 31 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. Funds - 32 2006 2007 2008 Fund Balance January 1, S Actual 37,874 Bud et Pro ected Pro osed Revenues: S 39,124 $ 41,267 38,576 Local Taxes $ 142,061 $ 139,957 $ 139,957 $ 135,689 Investment Income 1,287 1,250 1,500 1,250 Total Revenues and Other Sources $ 143,348 $ 141,207 $ 141,457 $ 136,939 Total Funds Available for Appropriation $ 181,222 $ 180,331 $ 182,724 $ 175,515 Expenditures: Debt Service $ 139,955 $ 135,688 $ 144,148 $ 135,686 Total Expenditures and Other Uses $ 139,955 $ 135,688 $ 144,148 $ 135,686 Fund Balance December Funds - 32 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 2008 budget of the Redevelopment Fund encompassed the total operations of the Capital Projects Administration Division. Once the total budget is developed 50% 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 50% if the operating costs of the Capital Projects Administration Division including personnel, operating and capital outlay costs. The remaining 50% is reflected in the Corporate Fund budget. 2008 2006 2007 Actual Budget Projected Adopted Fund Balance January 1, $ (66,096) $ 174,651 $ 155,051 $ 349,485 Sources: Investment Income $ 356 $ 150 $ 650 $ 150 Other /Miscellaneous 887 - 3 - Total Revenue $ 1,243 $ 150 $ 653 $ 150 Transfers In $ 1,200,000 $ 1,000,000 $ 1,000,000 $ 718,642 Total Sources $ 1,200,000 $ 1,000,000 $ 1,000,000 $ 718,642 Total Revenues and Other Sources $ 1,201,243 $ 1,000,150 $ 1,000,653 $ 718,792 Total Funds Available for Appropriation $ 1,135,147 $ 1,174,801 $ 1,155,704 $ 1,068,277 Expenditures: Operations and Maintenance $ 888,873 $ 1,030,960 $ 802,219 $ 716,642 Capital Outlay 18,226 2,000 2,000 - Total Expenditures $ 907,099 $ 1,032,960 $ 804,219 $ 716,642 Uses: Transfers Out $ 72,997 $ 2,000 $ 2,000 $ 2,000 Total Uses $ 72,997 $ 2,000 $ 2,000 $ 2,000 Total Expenditures and Other Uses $ 980,096 $ 1,034,960 $ 806,219 $ 718,642 Fund Balance December 31, $ 155,051 $ 139,841 $ 349,485 S 349,635 Funds - 33 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 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 account 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 be accounting for in the Village's Corporate Fund. In 2008 that percentage increased so that a total of 43% of the operating costs be accounted for within 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. 2006 2007 2008 Revenues Investment Income $ 567 $ $ 1,000 $ 1,000 Other /Miscellaneous 140 2,700 - Total Revenue $ 707 $ $ 3,700 $ 1,000 Sources: Transfers In $ 2,150,000 $ 1,900,000 $ 1,311,806 $ 1,724,794 Total Sources $ 2,150,000 $ 1,900,000 $ 1,311,806 $ 1,724,794 Total Revenues and Other Sources $ 2,150,707 $ 1,900,000 $ 1,315,506 $ 1,725,794 Total Funds Available for Appropriation $ 2,294,565 $ 2,754,556 $ 1,673,503 $ 1,733,610 Expenditures: Operations and Maintenance $ 1,717,466 $ 1,918,798 $ 1,663,687 $ 1,722,794 Capital Outlay 9,000 Total Expenditures $ 1,726,466 $ 1,918,798 $ 1,663,687 $ 1,722,794 Uses: Transfers Out $ 210,102 $ 2,000 $ 2,000 $ 2,000 Total Uses $ 210,102 $ 2,000 $ 2,000 $ 2,000 Total Expenditures and Other Uses $ 1,936,568 $ 1,920,798 $ 1,665,687 $ 1,724,794 Funds - 34 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 was scheduled to take place in early 2007 resulting in the Capital Projects expenditures in excess of $22.8 million. Because the purchase of the land did not take place as planned the 2008 budget reflects a transfer to the TIF Capital Projects Fund were the purchase will take place in early 2008. It is anticipated that the resale of a portion of the land purchased will also take place later in the 2008 year and the sale is reflected as an "Other /Miscellaneous" revenue. Total Funds Available for Appropriation 2006 2007 $ 2008 $ Actual Bud et Proiected Ado ted Fund Balance January 1, $ r 27,100 ,406 (8,012,847) Revenues: Operations and Maintenance $ Fees and Charges $ 5,710 $ 2,700 $ 2,700 $ 2,500 Use of Assets 82,711 10,500 150,500 10,500 Other /Miscellaneous 18,899,176 1,003,082 30,797,945 Total Revenues and Other Sources $ 18,987,597 $ 13,200 $ 1,156,282 $ 30,810,945 Total Funds Available for Appropriation $ 2,577,260 $ 27,123,606 $ 7,698,876 $ 22,798,098 Expenditures: Operations and Maintenance $ 755,285 $ - $ 113,355 $ 153,990 Debt Service 895,333 296,000 - - Capital Projects - 22,866,262 - Total Expenditures $ 1,650,618 $ 23,162,262 $ 113,355 $ 153,990 Uses: Transfers Out $ 9,781,800 $ - $ 200,616 $ 28,559,589 Total Uses $ 9,781,800 $ - $ 200,616 $ 28,559,589 Total Expenditures and Other Uses $ 11,432,418 $ 23,162,262 $ 313,971 $ 28,713,579 Fund Balance December 31, $ (8,855,158) $ 3,961,344 $ (8,012,847) $ (5,915,481) 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 - 35 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 taxes 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. 2006 2007 2008 Revenues Loral Taxes $ 22,249,199 $ 23,100,000 $ 21,250,000 $ 24,130,890 Investment Income 219,844 27,500 103,300 27,500 Total Revenue $ 22,469,043 $ 23,127,500 $ 21,353,300 $ 24,158,390 Sources: Transfers In $ 6,000,000 $ - $ 1,000,000 $ - Total Sources $ 6,000,000 $ - $ 1,000,000 $ Total Revenues and Other Sources $ 28,469,043 $ 23,127,500 $ 22,353,300 $ 24,158,390 Total Funds Available for Appropriation $ 25,347,217 $ 19,432,990 $ 24,089,707 $ 22,599,745 Expenditures: Operations and Maintenance $ 8,787,762 $ 12,239,471 $ 10,039,471 $ 14,769,369 Debt Service 11,473,048 13,299,075 13,297,075 11,767,669 Total Expenditures $ 20,260,809 $ 25,538,546 $ 23,336,546 $ 26,567,038 Uses: Transfers Out $ 3,350,000 $ 2,900,000 $ 2,311,806 $ 2,443,436 Total Uses $ 3,350,000 $ 2,900,000 $ 2,311,806 $ 2,443,436 Total Expenditures and Other Uses $ 23,610,810 $ 28,438,546 $ 25,648,352 $ 28,980,474 Fund Balance December 31, $ 1,736,407 $ (9,005,556) $ (1,558,645) 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 - 36 Department Information ■%b..- RLUIIis President and Board CONSTITUENCY PRESIDENT VILLAGE BOARD OF TRUSTEES The President and seven Trustees serve as the legislative body vested with identifying, interpreting and addressing the public needs of the Glenview Community. The elected representatives also establish policies for the efficient operation of the municipal government units. Accomplishments, 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. 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. Village Goals and Objectives 2007 - 2008 Approved by a resolution of the Board of Trustees on October 2, 2007. Goal #1: Enhance the Village's Community Planning & Economic Development Efforts. • Complete Navy planning /disposition process. • Monitor Culligan planning process. • Complete Milwaukee Avenue Corridor planning process and adopt study. Department - t • Develop Form -Based Code for Downtown by Q4'07. • Update commercial sign Appearance Code by Q2'08. • Establish an economic development interdepartmental team • Present a draft Economic Development Strategic Plan by Q1 108. • Monitor key redevelopment opportunities. • Develop five -year program for major planning initiatives. Goal #2: Manacle Human Resource Related Issues. • Manage Public Works Local 150 negotiations. • Manage negotiations with Fraternal Order of Police. • Manage ERI process and identify long -term staffing needs. • Develop cross training opportunities. • Initiate analysis of health insurance program for'09 -'10 program years by Q2'08. • Enhance supervisory training opportunities. Goal #3: Strengthen Capital Improvement Program; Undertake Facilities Planning. • Negotiate GMP budget for Fire Station #7 construction by Q4'07. • Evaluate Village Hall space needs and location options by Q1 '08. • Update IMS study by Q1 '08. • Continue refining 5 -year CIP needs and associated costs. • Explore opportunities for enhancing "green infrastructure" via engineering development code (permeable surfaces, rain gardens). • Assist Board in identifying alternatives that can serve as a catalyst to enhance implementation of the Downtown Plan. • Present CIP projects pertaining to Downtown Glenview for Board consideration by Q4'07. • Initiate Master Planning for: o Natural Resources o Sidewalk/Bicycle Network o Milwaukee Avenue Goal #4: Seek Ways to Improve Traffic Problems • Schedule a workshop by 01 '08 for: o Stop signs o Turning restrictions o Parking o Crosswalks • Continue refining traffic calming program and provide an analysis of pilot programs. • Identify opportunities to emphasize Police Department Traffic Unit and increase enforcement. • Develop a driveway consolidation program policy for strategic arterials by Q1 '08. Goal #5: Identify and Implement Technology - Related Enhancements • Present a draft IT Strategic Plan by Q4'07. • Investigate future enhancement to Village wide mobile computing. • Launch an integrated financial and management system including a master address file, permit review and inspections, work orders and management reporting. • Investigate centralized records & document management function • Investigate commuter parking technology options. • Continue GIS development and implementation. Goal #6: Continue Improving Operating Budget & Financial Practices. • Continue refining five year operating and capital budgets. • Review Revenue Assessment Handbook to ensure revenue sources are up to date. • Develop policy on Managing Special Service Area debt. Department - 2 • Explore alternative Revenue Streams for CIP • Undertake a detailed condition assessment and market value study for North Maine Utility System, Q2' 08. • Update the TIF Pro Forma annually, with quarterly updates. • Monitor the Streamlined Sales Tax legislation and set up contingency plan for its potential impact on Village Operations and Services. • Identify E -Pay /E -Bill opportunities. • Conduct commuter parking rate study by 01, '08. • Identify financial policies for revision or adoption by the Board of Trustees. • Develop financial reports on a quarterly basis. • Benchmark staffing and budget ratios with other communities by Q1 '08. • Research use of hybrid vehicles for Village operations, where appropriate. Goal #7: Expand and Strengthen Intergovernmental Relationships • Work with Library representatives to help facilitate Library construction project under parameters of the IGA. • Develop legislative priorities for 2008 by Q4'07 • Work with local jurisdictions to identify opportunities to partner (i.e., West Park snow dumping, fleet work, Village Hall Project. • Complete a space needs study with the Park District and School District 34 regarding the joint administrative facility project by Q4'07. • Continue monitoring Willow Road project. Goal #8: Enhance the Village's Communication Program • Conduct a resident satisfaction survey to identify resident concerns and gather feedback on Village service provision. • Explore expansion of "It's Our Town Please Slow Down" communication effort. • Promote use of Emergency Telephone Notification System (reverse 911). • Analyze communication tools used in emergency and disaster events. AUTHORIZED POSITIONS FTE's PERSONNEL 2007 2008 2008 Full Time Staff • Temporary r r r rrr Department - 3 FY08 Supplemental Budget Requests: No additional expenditure requests are proposed for the FY08 budget. Certain line items (Board Secretary minutes, Northwest Municipal Conference and Metropolitan Mayors Conference dues) have been increased to reflect current costs. Department - 4 Special Appropriations Village Board of Trustees Special Appropriations On an annual basis, the Village Board considers funding for certain special projects or services provided by outside agencies that are valued by the Glenview community. These programs are usually temporary, with funds to be spent within a designated time period. The budget continues to reflect expenditures for Youth Services of Glenview, North Shore Senior Center, Glenview Senior Center and Senior Housing Assistance. 2007 ACCOMPLISHMENTS: Youth Services • Served 3,500 people and had over 14,000 contacts with clients. Sixty -five percent are from low- income families; most clients are between 11 and 15 years old. • Operated 36 programs, including the juvenile court diversion program, offered in partnership with the Glenview Police Department as well as study buddies, parent support, therapeutic mentoring, counseling, outreach, and socialization groups. • Served 400 children through its Holiday Gift Program. North Shore Senior Center/ Senior Services Coordinator • In 2006 -2007, the on -site Senior Services Coordinator had 4,459 program contacts. • Senior Services has awarded $39,669 in senior financial assistance out of the $39,669 that was available through Village funding. • Through its Senior Housing Program, awarded 24 full housing grants ($1,497.00) Department - 5 • Worked with Glenbrook South High School and Springman Middle School to provide support for their Hispanic population. • Launched a social skills group for youth with Asperger's Syndrome and Non - Verbal Learning Disabilities. • Reached the half -way mark on its Capital Campaign. and five half grants ($748.50) to recipients with annual incomes below $14,700 (for a two - person household it must be below $19,800.) • Assumed management of the Depot Square waiting list. • Coordinated free monthly social service programs at the Glenview Senior Center. GOALS FOR 2008: Youth Services • Address growing waiting list needs. • Meet the needs of youth in the Greenwood apartments • Meet the needs of those who are homeless or at risk of homelessness. North Shore Senior CenterlSenior Services Coordinator • Provide 30 full grants through the Senior Housing Program. • Continue to respond to the needs of seniors throughout Glenview. Eventually, meet the needs of the youth who will move into military housing west of Shermer. • Address need for more space and additional staff. • Continue to develop monthly social services programs in cooperation with the Glenview Senior Center. • Continue managing the Senior Equipment Loan Closet Department - 6 Administration Division Village Manager's Office ADMINISTRATION HUMAN COMMUNICATIONS JOINT DISPATCH I I FLEET RESOURCES I I MANAGEMENT The Village Manager is the Chief Administrative Officer of the Village of Glenview and is responsible for implementing policies established by the Village Board. All departments are under the administrative authority of the Village Manager. Human Resources, Communications, Joint Dispatch, and Fleet Management are all divisions within the Village Manager's Office. The Village Manager's Office oversees the day to day operation of the Village in addition to providing the following services 1) special events permitting, 2) website management, 3) Freedom of Information Act request processing, 4) coordination and development of Village Board packets and 5) customer service for residents with questions on Village service issues. The Village Manager's Office Administrative staff consists of four full time staff members, the Village Manager, Deputy Village Manager, Executive Assistant, and an Administrative Assistant. Additionally, a part-time Economic Development Coordinator was added to staff in FY2007. The main objective of the Manager's Office is to "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 provides a wide range of support for the Village Trustees, coordinating regular and special meetings, answering questions, keeping them up -to -date on relevant issues and ensuring that they receive the information they need to make sound policy decisions. In addition, the Division often produces correspondence, proclamations, presentations, and reports for Trustees and the President. Among other things, the Division coordinates monthly Commission Chair meetings with the Village President, and opportunity for them to inform her what is going on with their respective Commissions. Department - 7 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 adhere to various financial policies established by the Village Board such as ensuring that the fund balance for the General Fund is benchmarked at anywhere between 33-40 percent 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. 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 viewing. The online version of the agenda is interactive and includes details for the public to view. Lead the Village's Initiatives in Economic Development: FY2007 was an important year for the Village's Economic Development Program. The Village Board approved the hiring of a part -time Economic Development Coordinator. Through progressive interaction with the local business community, the Coordinator will assist in facilitating with business retention and new business development opportunities within Glenview. 2007 ACCOMPLISHMENTS: Coordinated storm relief effort by establishing emergency call center and distributing forms to residents and businesses to assess overall damage. Additional information on this initiative can be found in the Communications Division narrative. Made the decision to merge Communications and Cable Services into one division. Additional information can be found in the Communications Division narrative. • Created the Support Services Department to oversee IT related issues. Expanded the Human Resources Department to include a Benefits Administrator to facilitate employee benefits issues. Department - 8 • Implemented anti - speeding campaign "It's Our Town — Please Slow Down" • The Village Manager, Finance Director and Capital Projects Director worked closely with two Village Trustees to develop a Tax Incrementing Financing (TIF) Fund Retirement Strategic Plan. • Implemented a management internship program to provide supervisory personnel and management employees from operating departments with a career development opportunity. Reorganized the Manager's Office to maximize space and optimize working environment for internship program. • Working with the Village's lobbyist, aggressively pursued grant opportunities for Village capital projects. GOALS FOR 2008: • Oversee and ensure completion of 2008 Goals delineated for Communications, Fleet Services, Dispatch, and Communications. See budget narratives for these Divisions for additional information. • Complete a business process review and audit of the Fleet Maintenance Division to ensure that professional vehicle maintenance service is provided to Village customers. • Continue the assessment process for a Joint Administrative Facility partnering with the Glenview Park District and Elementary School District #34. • Complete the planning process for the Navy Disposition Parcel and determine the best uses for the property for the community. • Ensure continued training for Dispatchers at the Joint Dispatch Center. • Maintain an aggressive lobbying program to seek state and federal funding opportunities and ensure that legislators protect Glenview's interests in consideration of streamlined sales tax bill legislation. • Complete traffic policy development for traffic calming, crosswalk installation and turning restrictions. AUTHORIZED • • PERSONNEL it ii: 2008 Full Time Staff 5 5 4.500 Part Time Staff 1 1 0.650 Temporary Staff 0 0 0.000 Total 6 6 5.150 Personal Services 794,668 813,548 826,713 750,897 Operational 163,729 595,113 147,823 560,013 Canifni (luflav _ _ 1A Rnn - FY08 Supplemental Budget Requests: 1. Economic Development Program Description: $20,000 is requested in professional services for site and demographic studies for the economic development program. The information generated would be beneficial to the Village as a Department - 9 professional economic development program is established for the community. The data generated from the studies will assist the Village in understanding the trends of business within the community which would be useful in targeting commercial sites where it may be appropriate to consider development or redevelopment. $5,000 is also requested in professional services for the design of trade advertisement materials to be used for the recruitment of business to Glenview and to professionally present the Village as a place for business. An additional $5,000 is requested for business retention and attraction activities to provide for expenses that may be incurred by the economic development program as part of business development and retention initiatives. $500 is requested in dues, memberships and subscriptions for memberships in economic and real estate development associations. This membership would provide staff with trade publications and additional contacts helpful for economic development initiatives. 2. Alliance for Innovation — Dues, Memberships, Subscriptions Description: An annual membership in the amount of $2,500 is requested for this local government association. The Village membership provides staff with research, newsletters and training opportunities regarding innovative programs developed by local governments throughout the United States. Deparhnent - 10 Human Resources Division Village Manager's Office DIRECTOR OF HUMAN RESOURCES HUMAN BENEFITS RESOURCES ADMINISTRATOR COORDINATOR 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 three staff members; the Director of Human Resources, the Human Resources Coordinator and the Benefits Administrator. During FY 07, the Benefits Administrator position was created and staffed through an internal departmental transfer. 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. Successfully negotiate and execute Labor Contracts : Having begun the first negotiations with the Police Union - a goal for 2008 would be to complete negotiations and execute a labor agreement. This same goal would be true for the Maintenance and Equipment Operators in the Public Works Department, with negotiations beginning in late 2007. In preparation for Police and Fire negotiations for 2009 and beyond, staff will be gathering comparable salary and benefits data during 2008. Assess Village current and future staffing needs: The Village is presently in the midst of coordinating an Early Retirement Incentive (ERI) through the Illinois Municipal Retirement Fund (IMRF). The ERI offering period is from July 1, 2007 through July 1, 2008. In order to effectively manage staffing, Human Resources will carefully monitor backfilling of positions and evaluate replacements on a case by case basis. Strengthen recruitment and retention systems and review compensation and benefits to ensure legal compliance, efficiency and effectiveness in attracting and retaining quality staff. In 2008, staff will be assessing current recruitment strategies, sources, and processes in an effort to become a more attractive employer while at the same time increasing efficiencies. In addition, we will be conducting a "Legal Aspects of Hiring" seminar and conducting a compliance audit of our recruitment and hiring procedures. Having implemented a new Department - 11 Compensation structure in 2007, the Village's goal for 2008 and every year following, is to maintain the program by benchmarking 1/3 of positions against comparable communities. Undertake succession planning by strengthening professional development and increasing opportunities for training: All new managers were provided with performance evaluation training in 2007. In addition, experienced managers were provided refresher training on performance evaluations. Human Resources will continue to provide support in an effort to continually improve the performance management process. In 2007, Human Resources provided quarterly skills training to all supervisors and this will continue throughout 2008. Staff successfully launched a management certificate program in partnership with DePaul University this past year and will continue to offer this program in 2008. Ensure that employees are well informed of health insurance plans and all benefit programs: The Village successfully introduced two new PPO alternatives for 2007 in addition to the HMO. A comprehensive communication strategy was developed to ensure that employees make an informed decision with respect to their health insurance options. This strategy was achieved through the distribution of written comprehensive comparisons of the health plans, group information meetings, open enrollment, a benefits fair and individual support and assistance. Human Resources will follow this same successful template for the upcoming open enrollment with changes effective January 1, 2008. As a member of the Intergovernmental Personnel Benefit Cooperative (IPBC), the Village will be introducing a Wellness Program, entitled Healthy Focus during the open enrollment period starting in October, 2007. Throughout the calendar year 2008, staff will be monitoring the participation, outcomes and impact on our health insurance premiums. 2007 ACCOMPLISHMENTS: • Developed and implemented 3 year Strategic Plan • Executed new compensation and classification program • Monitored new performance evaluation process • Provided quarterly skills training to all supervisors GOALS FOR 2008 • Continue to execute HR Strategic and Business plans • Maintain compensation and classification plan • Complete ERI offering and continue to assess staffing needs • Finalize labor agreements with Police and • 30 employees completed newly developed Management Certification program • Introduced Healthy Focus Wellness program • Successfully launched Early Retirement Incentive program through IMRF • Developed HR business plan and began implementation process • Monitor performance evaluation process • Manage Workers' Compensation claims efficiently • Maintain accurate records in compliance with state and federal regulations PW • Strengthen professional development training • Identify and implement process improvements to recruitment Department - 12 AUTHORIZED POSITIONS FTE's 2007 2008 2008 Full Time Staff 2 3 3.000 Part Time Staff 0 0 0.000 Temporary Staff 0 0 0.000 Total 2 3 3.000 FY08 Supplemental Budget Requests: 1. Labor Attorney Professional Services DESCRIPTION: The proposed expenditure for labor attorney services within the Human Resources accounts has been increased from $36,000 to $50,000. The primary use of the FY 08 proposed line item for this account will be for consulting services associated with the negotiation of the Public Works Maintenance and Equipment Operator Union Contract. 2. Employee Handbook Printing DESCRIPTION: A new $3,000 item has been added to the printing and publishing account for the outsourced printing and collation of the annual employee handbook. 3. Liability Insurance DESCRIPTION: Liability insurance premiums increased from $1,010,000 to $1,060,500 (5% increase). Department - 13 Communications Division Village Manager's Office Administration Communications Including Glenview Television The Communications Division is responsible for ensuring that Glenview's residents and other relevant publics have a clear, timely and accurate understanding of Village programs, services, and policy decisions via the management of an effective communications program. The Division consists of a two staff members, the Communications Director, a Public Information Coordinator although additional communications functions are handled by the Support Services Department — primarily the IT responsibilities for the website. As reflected in the Village's current Business Plan, its objective is to "Ensure that external and internal customers have accurate, timely and accessible information regarding Village plans, programs and services." 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 an annual Community Report, an annual Resident Handbook; and brochures, postcard mailers, flyers, banners, signs, and other types of pieces. Finally, it manages the production of all business cants, letterhead and envelopes for the Village. On -Line and Computer Based Communication: The Division manages two websites: www.glenview.il.us, the public site, and an internal employee intranet. With support from the Support Services Department, 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 two weekly e- newsletters — one for members of the public (E- Glenview Report) and one for employees (In the Loop). Glenview Television /Cable Services: GVTV is a government - access television station — broadcast on two channels to 11,000 households — that provides live and rebroadcast coverage of various Village meetings. It also works with several intergovernmental agencies and nonprofit organizations to create over 120 programs annually, all taped on location throughout the community. A community bulletin board displays Village or community related messages to the public. Local organizations may request inclusion in the CBB. GVTV relies heavily on a talented volunteer staff which produces much of the station's programming. 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. Department - 14 Coordination of Community 8 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 and events (such as Character Counts! Receptions, the annual Legislator Breakfast, or Kohl Museum Free Night for Residents Event), or any other communications - related project. 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 a semi - annual resident telephone survey and (this year) a special GVTV survey disseminated during the Glenview Street Sale, the collection and analysis of meeting feedback forms, the dissemination and analysis of customer service feedback postcards. Other Activities: In addition to its general communications responsibilities, the Division is also responsible for: • Managing two cable franchise agreements and working to resolve customer complaints. • Managing (with the Administrative staff) the Village's Special Event Permit process. • Monitoring, tracking and reporting on a range of legislative initiatives that might affect the Village. 2007 ACCOMPLISHMENTS: • Merged Communications and Cable Services Divisions into a single Communications Division. Coordinated emergency communications effort during the August storm events via all public information channels; developed and implemented strategy to reach those without power via hand - delivered daily newsletters and other channels that did not require a television, telephone or computer. Followed up by soliciting feedback — via email and voicemail — to measure resident satisfaction with Village performance during and after the storm. • Broadcast more than 32 live meetings over GVTV (as well as covering a wide range of special meetings) and produced more than 120 community programs. • With Support Services, created an "emergency posting" mechanism that enables key staff to bypass regular channels and post emergency information directly to the website. • Launched live and archived video streaming of Plan Commission Meetings on the Village's website. • Provided support for 29 community meetings (January- September). • Produced 12 issues of the Village Report as well as three special editions. • Redesigned the E- Glenview Report and produced 52 issues, as well as other E- Glenview alerts, etc. Increased E- Glenview Report list by 26.8 percent, from 867 to 1,100 subscriptions (January —September). • Launched a staff Intranet and a weekly employee web -based newsletter: In the Loop. • Supported — via print, electronic and television channels — a wide range of program initiatives and events, including the Board retreat, CIP Workshops, Take Your Kids to Work Day, the new Economic Development program, "It's Our Town, Please Slow Down" traffic calming campaign, and the smoking ban issue. • Assumed management of Village Special Events permit process Department - 15 GOALS FOR 2008: • Assist all Departments in meeting their communications goals, as defined in their Business Plans. • Make employee Intranet accessible to staff off -site. • Conduct a Resident Satisfaction Survey as well as a reader satisfaction survey for E- Glenview. • Launch 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. • Overhaul and streamline the Special Events Permit process. • Implement a formal operating plan for Glenview Television that integrates programming with overall Village communications goals. • Produce a 2007 -2008 Community Report that highlights the Village's accomplishments and progress toward meeting its goals. With Support Services, explore possibility of creating on -line interactive forms for website. • Complete a comprehensive Emergency Public Information System handbook. • Support the Village's government relations efforts via the development of a legislative priority binder and the annual legislator breakfast. Recruit and train additional Glenview Television volunteers AUTHORIZED POSITIONS FTE's PERSONNEL 2007 2008 2008 HIM ISM For fiscal year 2008, the Communications Division presents a budget which, for the first time represents both the Communications and the former Cable Services Divisions. Department - 16 Joint Dispatch Division Village Manager's Office TELECOMMUNICATIONS DIRECTOR DISPATCH SUPERVISORS DISPATCHERS The Joint Dispatch Division consists of a Director, two Dispatch Supervisors, and thirteen Dispatchers. This Division's main objective is to "Act as a customer service organization by processing emergency and non - emergency calls for service and assigning public safety units as directed by our partner agencies." MISSION STATEMENT: The Glenview Public Safety Dispatch Center serves as a vital call taking, dispatch and communications link between the citizens and visitors of the Village of Glenview and our public safety providers. The Center strives to collect and disseminate all requests for service in a prompt, accurate, courteous, and efficient manner for all customers. The following goals have been established for Joint Dispatch: • Provide high quality, efficient, and cost - effective communications support for public safety agencies. • Provide timely and accurate emergency telecommunications services. • Provide effective and efficient services to the people of our community and members of public service agencies. • Provide courteous service to all callers and radio users. • Provide timely and accurate communication links to emergency response services. • Treat every member of the community with dignity and respect. • Help citizens solve problems, maintaining a positive image for the public safety services of the Village of Glenview. Department - 17 ACCOMPLISHMENTS FOR 2007: • Developed a staffing plan for dispatch consolidation • Developed part time hiring plan, defined hiring criteria • Implemented a new 12 hour dispatch schedule to support the needs of the unit • Consolidated dispatching in fourth quarter of 2007 GOALS FOR 2008: • Cross train staff in processing fire and police dispatch activities • Refine standard operating guidelines to reflect changes in dispatching processes • Develop performance metrics to statistically measure calls for service processing • Identify funding opportunities to support enhanced technology and back -up center operations • Began implementing CAD, RMS, and mobile messaging for Police, Fire, and Dispatch operations in fourth quarter of 2007 • Cross trained 1/3 of police dispatch staff • Established dispatch oversight committee, enhancing working relationship with partner agencies • Implement an alarm monitoring strategy for the Village • Maintain Village association with local, county, state, and national public safety organizations AUTHORIZED POSITIONS 1,528,337 1,701,037 • 0i 00: 2008 Full Time Staff 16 16 16.000 Part Time Staff 1 0 0.000 Temporary Staff 4 0 0.000 Total 21 16 16.000 Personal Services 260,241 1,528,337 1,701,037 1,527,083 Operations 27,580 355,315 270,055 307,818 Capital Outlay 10,844 31,000 380,000 10,000 Transfers 225,816 - 524.481 1.914.652 2.351.092 1.844.901 Department - 18 FY08 Supplemental Budget Requests: 1. Dispatch Hardware Request $7,500 DESCRIPTION: With 24 hour use of equipment in the Joint Center, computer hardware and dispatcher equipment requires replacement on a more frequent basis than is the case in a standard office environment. The budgeted $7,500 request is for replacement of 9 -1 -1 switch gear, radio electronics, and remote voice radio equipment as needed. 2. Back -Up Center Request $10,000 DESCRIPTION: As the Dispatch Center consolidates its operations in the fourth quarter of FY 2007, it is important to develop a long -term plan for back -up dispatch operations. Staff will have the capacity to utilize the former FIRECOM facility at Station #6 as a back -up dispatch facility in FY 2008. The Police Department call dispatching operations are presently able to be switched to the Village of Northbrook police call center in an emergency. The $10,000 funding request will provide $6,000 for a back -up portable generator for emergency back -up dispatching at FIRECOM. The additional $4,000 would be used for back -up phone -line installations and other costs associated with long -term back -up center planning. Department - 19 Fleet Management DEPUTY VILLAGE MANAGER eta „txy:r_w(1111 MECHANICS The Municipal Equipment Repair Fund (MERF) accounts for the operations of fleet maintenance within the Village. The Division is presently overseen by the Deputy Village Manager. MERF is an internal service fund that is designed to charge Village operating funds for the services provided by MERF. With the assistance of Mercury and Associates, a comprehensive MERF business review is underway. The Division is presently staffed with a Lead Mechanic and four Mechanics. The Supervising Mechanic retired in FY 2007 and the position will not be replaced. Instead, a shared Fleet/Facilities Director position is recommended for hire. The position will provide the high level leadership and business management that is needed within the division. 2007 ACCOMPLISHMENTS • Completed a review and inventory of all parts and supplies and sold off unnecessary assets. • Significantly improved the quality of management information within the Certified Fleet Analysis software system. • Completed a review of the Village fleet inventory resulting in the sale of 19 units no longer needed within the municipal fleet. • Upon retirement of the Supervising Mechanic, trained the Lead Mechanic to serve the Village as a working supervisor of vehicle maintenance as well as a leader of GOALS FOR 2008 • Participate in the hiring process for a FIeeUFacilities Director. re- engineering of the business functions of MERF. • Developed performance standards for mechanics which are presently being implemented to ensure quality work within reasonable time standards. • Finalized first drafts of operating policies and service level agreements with customer departments. • Hired the firm Mercury Associates to assist with the integration of current management standards into the business model of MERF. • Replace the gas dispensing system with a new and efficient model. Department - 20 • Manage the quality of data being entered into the Certified Fleet Analysis System to ensure that proper maintenance schedules and maintenance records are generated on a continuous basis. • Evaluate staffing levels to match labor resources with service demands. • Upgrade the training of all mechanics to ASE and EVT certification levels. • Meet with all departments to establish updated service level agreements. • Complete a thorough review of manufacturer manuals for all Village vehicles and equipment. Use the data to assess current maintenance programs to ensure that vehicles are not over or under - maintained as compared to industry standards. • Assess all business practices and operating policies to ensure that a highly professional and highly efficient structure is in place for operations. • Continue working with the Departmental Capital Equipment Replacement Fund committee to validate vehicle inventory and replacement standards. AUTHORIZED • • PERSONNEL 2007 2008 2008 Full Time Staff 5 6 5.500 Part Time Staff 0 0 0.000 Temporary Staff 0 0 0.000 Total 5 6 5.500 Personnel 521,255 530,145 588,545 515,214 Operational 781,347 889,791 838,791 790,856 FY08 Supplemental Budget Requests: 1. Fuel System Replacement $100,000 DESCRIPTION: The Village Petrovend fuel system is improperly functioning and outdated. System failures have caused repeated gas fueling service interruptions and flawed user data to be transmitted to the Village's certified fleet analysis (CFA) system from Petrovend. The flawed or corrupted data is causing improper vehicle scheduling for service appointments which is an inefficient use of staff time for fleet management staff as well as operating departments. The proposed replacement budget would allow staff to purchase an automated fuel tracking system. As part of the proposed $100,000, funds would be provided for construction of an enclosure for the gas pumps that Department - 21 service large Village vehicles. Exposure to weather has been a contributing factor to system failure and the enclosure will help ensure the functionality of the new system. 2. FleettFacilities Director (50% of salary) $50,000 DESCRIPTION: As part of the long term planning for improved service and management of the fleet management division, the hire of a shared director with the Facilities Division of Capital Projects is recommended. The position would be responsible for business planning, budget management and the CERF and MERF fund development. Department - 22 Finance Department 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, and oversees and coordinates purchasing procedures for all Village departments. 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. 2007 ACCOMPLISHMENTS • Received the Certificate of Achievement for the Village's Comprehensive Annual Financial Report from the Government Finance Officers Association for the 24th consecutive year. • Maintained the Village's "Aaa" Bond Rating. • Implemented the recommendations from the Utility Rate Analysis for the Village's Water and Sanitary Sewer Funds and the North Maine Water and Sewer Fund. • Developed a five -year budget forecasting model. • Implemented the Purchasing module of the financial software used for the purchase of materials and equipment. • Continued the development of the Village's business plan. • Implemented cross training of staff by redistribution of duties. • Prepared a balanced budget incorporating the Village Board's goals and objectives. Department - 23 GOALS FOR 2008 • Earn the Distinguished Budget award from the Government Finance Officers Association. • Continue to receive the Certificate of Achievement for Financial Reporting from the Government Finance Officers Association. Develop procedures to increase efficiency of currently deployed modules of the Village's integrated business systems ( MUNIS), and train staff to effectively use these systems to monitor their financial performance. • Focus efforts with other departments to deploy additional MUNIS modules. • Continue to review all Village business systems to identify opportunities for increased effectiveness and efficiencies, implementing improvements to Village operations. • Conduct additional service delivery studies to achieve greater operating efficiencies to the residents of Glenview AUTHORIZED PERSONNEL POSITIONS 2007 2008 FTE's 2008 ©© rrr ,472 1,489,241 General Government 1,486,565 1,591,686 Personal Services 1,214,940 1,279,770 1,283,544 1,443,291 Operations 1,496,532 1,951,268 2,799,818 1,753,420 Capital Outlay - - Transfers - 9,375,285 8,348,698 4,947,924 Department - 24 Support Services Department Administration Information Technology I I Geographic Information I I Document Management The Support Services Department manages and improves the quality of technology services for Village Departments, which enables the Village to provide better services to its residents. The Support Services staff will focus on the following strategies to achieve this goal. Continue to Develop Support Services Organization and Staff Structure: This will be achieved through program development and evaluation, by developing thorough information technology policies and service level agreements with operating departments. Build and Strengthen the Information Technology Infrastructure: This will be achieved through managing Village outsource contracts by tracking help desk support performance, planning infrastructure improvements to support applications that require greater bandwidth, establishing routine hardware refresh cycles, implementing software licensing efficiency options and tracking major project schedules. Develop an Integrated Financial and Management System: This will be achieved through upgrading the financial system MUNIS and expanding its use for management needs by creating a master address file, tracking and reporting permit and inspection functions and expanding its use to track and report personnel and equipment resource use. Facilitate Effective Communication and Information Sharing: This will be achieved through providing data and voice to mobile devices and supporting small department projects by installing the supporting hardware, providing routine training and soliciting department feedback. 2007 ACCOMPLISHMENTS: • Complete an average of approximately 300 help desk tickets per month. • Provided project management support for the implementation of New World software for public safety dispatching. Installed and maintaining servers and communication equipment. • Purchased and installed MUNIS Business License software to track licenses required by Village ordinance. Performed a software audit to determine in use software, licensing needs, and to remove unnecessary installations. • Upgraded the MUNIS software version. Created the Fire and Police digital map data layers required for consolidated dispatch. • Upgraded the MUNIS database as a system integration strategy to support management reporting requirements. Department -25 • Implemented real -time Feld communication between Village inspectors and the building permits and inspection tracking software. • Coordinate with the Freedom Memorial Committee to establish sculpture donation guidelines and build a memorial in Gallery Park honoring fallen American soldiers. • Established electrical connection of Village Hall phone system to a generator as a backup power supply. • Relocated Village Hall server hardware to a secure location and established environmental conditioning monitoring. • Deployed ArcReader allowing Village staff to view and query 46 GIS map layers. • Stabilized internet access. • Replaced approximately 30 user workstations with updated hardware. • Programmed website with emergency alert notification feature. • Added functionality to Police parking ticket program to streamline processing. 2008 GOALS: • Develop a multi -year Strategic Plan for managing the Village's technology needs. • Continue to assist Village Management and staff in the identification and implementation of work flow processes that may be enhanced with technology. • Replace unmanageable network devices to manage and monitor traffic and performance. • Increase network bandwidth to support mobile access and document management. • Support MUNIS Permits /Inspection and Code Enforcement implementation and database conversion of building permit data. • Completed inventory of all technology assets. • Increased staff mobility through deploying a remote network connection for Village laptops. • Supported phone, cabling, website and workstation relocation for Village staff office moves. • Configured field data collection units and trained Public Works staff to complete a sidewalk inventory for GIS. • Coordinated Microsoft, MUNIS and other software training for Village staff. • Upgraded network management software to proactively manage resources. • Eliminated wireless security threats to the network. • Automated install of Windows updates and patches for workstations and established a routine schedule for server updates. • Supported programming for utility billing custom reports. • Establish update procedures to central address data source. • Design a technology disaster recovery plan. • Implement Phase One of a technology disaster recovery plan. • Continue to examine and implement improvements to security procedures and harden network against external and internal threats. • Redeploy file servers to consolidate and extend useful life. • Increase usage of alerting tools for network and server hardware. Department - 26 • Continue to develop GIS data layers including Census, street signs and special service areas. Coordination with IMS to integrate road condition information. • Replace approximately 25% of outdated user workstations. • Establish Service Level Agreements with departments for major projects. • Support human resources management technology initiatives of automating time and attendance. • Work with Communications Division to enhance Employee Intranet. • Implement print1copy usage monitoring system to proactively support maintenance and replacement. • Configure network management system to send alerts over the phone to increase responsiveness and enhance after hours support. • Review and adopt technology policies. • Expand Wi -Fi access at specific public locations. • Improve employee technology training program. • Implement software to meet the needs for document management and workflow. AUTHORIZED POSITIONS FTE's PERSONNEL 2007 2008 2008 Actual Budget ..- •- 21,560 249,184 496,212 •.. � � r rrr Capital Outla 298,542 480,000 356,000 371,858 PORATIEFUND 2006 2007 ri ir; Actual Budget ..- Personal Services 282,377 21,560 249,184 496,212 Operations 581.154 921,346 1,064,345 509,293 Capital Outla 298,542 480,000 356,000 371,858 1,162,073 1,422,906 1,669,529 1,377,363 Department - 27 Workload Indicators: 350 ■ 300 O 250 0 $ 200 0 150 z 2 100 50 Closed Help Desk Tickets 299296 299 246260 254 250 262 216 218212216 226 • • ■ • 199 151 1 ■4 164 151 124 109 • UA Month Department - 28 Public Works Department Administration Governmental Enterprise Operations Operations Streets and Traffic Glenview Water Operations Storm Water Maintenance Wholesale Water Operations Forestry and Grounds Snow and Ice Control Street Lighting Maintenance Glenview Sanitary Sewer Operations North Maine Utility Operations Commuter Parking Operations The Village of Glenview Public Works Department, with pride and dedication, is committed around the clock to provide quality, reliable and efficient public services to maintain a safe, healthy and attractive community. Activity Assists in the maintenance of the Village physical plant and ensures high - quality, day -to -day services for Village residents, of approximately $186 million in Village -owned assets, by providing the following: • Traffic Signal Maintenance • Potable water distribution system maintenance • Snow and ice removal on Village owned - streets, parking lots, and public facilities • Storm sewers and detention pond maintenance • Maintenance of the 23,000 Village -owned parkway trees Department - 29 • Maintenance of the pavement on Village -owned streets, sidewalks, and parking lots • Maintenance of 140 -acre Gallery Park • Maintenance of over 1,200 Village -owned street lights • Management of over forty separate maintenance contracts valued at approx. $2 million • Maintenance of approximately 147 miles of Village -owned sanitary sewer system • Managing landscaping maintenance contracts for over 80 Village -owned properties 2007 Accomplishments • Completed approximately $240,000 in repair and replacement of concrete streets, curbing, and sidewalks (MARS -C) • Let and managed approximately $2 million in contractual services • Final close out and punch list of the Shermer Road Reconstruction Project by year's end • Hosted the 181 Annual Public Works Open House • Completed annual structural analysis and associated preventative maintenance to the North and South Parking Garages at Glen Town Center • Initiated departmental reorganization and enhanced internal cross - training initiatives • Completed the condition assessment and GIS data gathering of all 177.5 miles of Village sidewalks in partnership with Support Services /GIS. • Received 22nd consecutive award for Tree City USA designation • Developed an Emerald Ash Borer Management Plan (by year's end) • Managed contract for the Willow Road Corridor Pedestrian Signal Upgrades (by year's end) Goals for 2008 • Improve the Village's street light repair and replacement program • Assisted with emergency response and disaster recovery efforts for August 2007 storm • Developed a new internal Water Tap policy and procedures to reduce expenses and improve efficiencies • Evaluated the Village's Snow and Ice Management Program to improve efficiencies and reduce expenses • Initiated a comprehensive internal audit of street lighting and pump station electricity costs • Completed comprehensive inspections and data gathering for the development of the Water and Sewer GIS data layers in partnership with Support Services • Completed update of School Zone pedestrian signage • Placed 3nd in the Illinois Chapter of the American Water Works Association "Tap Team" contest • Partnered with SWANCC to host the 2nd Annual Document Destruction Recycling Event in the Village Replacement Program • Complete Phase I of Street Sign • Continue to explore new Commuter Parking Department - 30 Pay Machine Technology • Update the Village's Water System Master Plan • Develop multi -year meter testing and replacement plan • Perform landscape refurbishments at Downtown Train Station, Gallery Park, and • Implement the 1s' year of the Cross the Glen Town Center Connection Control Program • Explore alternative refuse and recycling initiatives in preparation for the 2009 Groot contract expiration • Host 2nd Annual Public Works "Open House" in Spring 2008; explore joint programming efforts with Police Department • Effectively manage potential Emerald Ash Borer infestation in partnership with Federal and State agencies; explore soil drench technologies • Reduce utility expenses at the Lake Glenview Well -house through a redesign of the irrigation system • Negotiate Union Contract with Local 150 in partnership with the Village Manager's Office • Implement wireless /paperless JULIE locate ticket system in partnership with Support Services • Explore asset management software programs in partnership with Support Services • Maintain current snow and ice control service levels through increased contractual assistance AUTHORIZED PERSONNEL Full Time Staff POSITIONS rr 67 •r: 56 2008 55.500 Part Time Staff 1 1 0.650 Temporary Staff 17 13 3.250 Total 85 70 59.4 Public Works Corporate Fund rr6 Actual 4,081,217 2007 Budget 6,037,764 2007 Estimate 6,130,728 r•: Budget 6,372,661 Refuse and Recycling Fund 1,316,456 1,718,000 1,691,300 818,000 Glen Caretaker Fund 1,332,349 1,213,283 1,238,018 896,701 Total Special Revenue Funds 2,648,805 2,931,283 2,929,318 1,714,701 Glenview Water Fund 7,342,794 7,305,166 6,781,123 6,836,059 Wholesale Water Fund 1,296,800 1,431,072 1,422,896 1,559,788 North Maine Utility Fund 5,241,729 6,435,063 6,431,301 6,695,648 Glenview Sewer Fund 910,816 698,326 731,568 678,677 Commuter Parking Fund 354,455 1,020,303 955,428 446,797 Total Enterprise Funds 14 972,438 16,889,930 16,322,316 16,216,969 Total — All Public Works Funds 21,876,616 25,858,977 25,382,362 24,304,331 Department - 31 Public . Corporate Personal Services rr+ Actual 3,366,921 rr rr rr. Budget rr 3,528,311 3,709,775 3,262,494 Operational 690,907 2,509,453 2,420,953 3,110,167 Capital Outla 23,389 - - - Transfers - - - - - 4,081,217 6,037,764 6,130,728 6,372,661 rr+ rr rr rr: Public r + r Actual rr: Budget Personal Services - - - - Operational 786,456 1,718,000 1,691,300 818,000 Capital Outla - - - - Transfers 530,000 - - - 1,316,456 1,718,000 1,691,300 818,000 Public + r Personal Services rr. Actual 327,079 rr Budget 236,335 rr 363,855 rr: Budget 336,222 Operational 786,168 974,948 872,163 558,479 Capital Outla 9,000 - - - Transfers 210,102 2,000 2,000 2,000 Transfers 1,332,349 1,213,283 1,238,018 896,701 Public + + Personal Services rr+ Actual 1,889,536 rr Budget 1,991,165 rr 1,632,402 rr: Budget 1,680,305 Operational 3,622,961 5,003,989 4,838,709 4,836,441 Capital Outla 23,192 - - - Transfers 1,807,105 310,012 310,012 319,313 Transfers 7,342,794 7,305,166 6,781,123 6,836,059 Public Personal Services rr6 Actual 27,095 rr Budget 13,984 rr Estimate 26,263 rr: Budget 83,723 Operational 971,038 941,445 920,990 992,663 Capital Outla 2,304 - - - Debt Service 49,556 231,732 231,732 232,173 Transfers 246,807 243,911 243,911 251,229 1,296,800 1,431,072 1,422,896 1,559,788 Department - 32 Public Works - North Maine Personal Services fl+ Utility Fund Actual 441,318 2007 Budget 557,192 2007 557,430 2008 Budget 602,423 Operational 3,973,075 4,387,035 4,383,035 4,582,799 -Capital Outla 14,189 - - - Debt Service 302,606 774,953 774,953 773,067 Transfers 510,541 715,883 715,883 737,359 5,241,729 6,435,063 6,431,301 6,695,648 kublic Works - Glenview Sewer Fund Personal Services Ir. 477,858 2007 Budget 465,420 2007 483,712 11: 398,970 Operational 70,077 203,669 218,619 249,593 Capital Outla 9,627 - - - Transfers 353,254 29,237 29,237 30,114 910,816 698,326 731,568 678,677 Public Works - Commuter Personal Services Parking Fund I16 Actual 46,033 2007 Budget 37,435 2007 78,960 II' .. 48,331 Operational 267,937 427,868 371,468 393,466 Capital Outlay 460 550,000 500,000 - Transfers 31,025 5,000 5,000 5,000 354,455 1,020,303 955,428 446,797 FY08 Supplemental Budget Requests: 1. Emerald Ash Borer Management Plan Description: In response to the emergence of the Emerald Ash Borer infestation within our region, staff is recommending additional funding to: a) preemptively remove the small Ash tree inventory in The Glen, and 2) explore the implementation of a pilot program involving the use of soil drench treatments. Cost of request: The cost for this program is $54,990. How this request supports the Board's Goals and Objectives: a. Ensure the Village's ability to provide quality services to the community by using resources wisely Other alternatives: b. Postpone or scale back preemptive removals c. Forgo testing soil drench technologies d. Remove trees only after confirmed infestations 2. Parkway Tree Replacements Description: Post - disaster assessments of the Village's parkway tree inventory indicate a loss of over 200 parkway trees. Many residents have already inquired as to the timetable for replacement. Consequently, in Department - 33 order to meet the public's service level expectations, staff is recommending additional one -time dollars for parkway tree replacements lost as a result of the storm. Cost of request: The total funding requested is $129,900, with a one -time, net increase of $55,000 above the 2007 base budget. 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: • Postpone replacement to 2009 or 2010 • Research 50150 cost sharing program for Board policy discussion 3. Large Diameter Parkway Tree Removal Contract Description: Recognizing the impending reduction in staffing levels as a result of the Early Retirement Program, staff is recommending additional funds be allocated toward a contract for large diameter (i.e. greater than 12 inches) parkway tree removals, Although staff is recommending that the majority of tree removals be performed in- house, the intent of this contract will be to augment in -house forces on an as- needed basis, during peak periods. Emerald Ash Borer infestations or Dutch Elm Disease trees are examples that may arise in the course of a year. Parenthetically, staff would recommend that this contract be jointly bid with the Emerald Ash Borer Management Plan described earlier. Cost of this request: This request is for $20,000 in 2008. The cost of this program would be on an as- needed basis, as opposed to a lump sum contract, 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 performing service in -house with available resources • Reduce service levels through increased response time 4. Central Business District Landscape Maintenance Contract Description: Recognizing the impending reduction in staffing levels as a result of the Early Retirement Program, staff is recommending additional funds be allocated toward a contract for landscape maintenance services for the Central Business District. The scope of this contract would include: median and plant bed maintenance, seasonal flower plantings, litter control, and plant watering. Cost of this request: The estimated cost for this on -going contract is $28,360 to the Corporate Fund. 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 perform services in -house with available resources. 5. Parkway Tree /Landscape Watering Annual Contract Description: Recognizing the impending reduction in staffing levels as a result of the Early Retirement Program, staff is recommending additional funds be allocated toward a contract for a parkway treellandscape watering contract. This contract would focus on watering recently - planted parkway trees to ensure greater chance of survival. If the Board approves the additional one -time funding for the accelerated Department - 34 parkway tree planting program described earlier, this contract would play a critical role in keeping the new trees irrigated during dry periods. Cost of this request: The cost of this contract is $18,400 (Corporate = $16,600; Caretaker = $1,800). The cost of this program would be on an as- needed basis, as opposed to a lump sum contract. 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 perform in -house with available resources. 6. Roadway Salt Description: Because of a very mild 2005 -2006 winter season, the Village used less roadway salt than in an average year. The additional inventory on -hand allowed the Village to purchase less salt last season. Unfortunately, last season was a very typical year, which resulted in the depletion of our salt inventory. Staff is recommending authorization to purchase up to 6,500 tons of salt, which is 3,700 more tons than in 2006. Parenthetically, each winter season the Village uses approximately 8,000 tons of salt on average. Cost of this request: The cost of this State contract is approximately $312,000, which is $196,752 greater than the 2007 Budget. 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: • Risk reduction in service levels by purchasing less salt 7. Snow Plow Contracts Description: Recognizing the impending reduction in staffing levels as a result of the Early Retirement Program, staff is recommending additional funds be allocated toward the award of a contract for snow plowing services for Village -owned parking lots, 20% of street cul -de -sacs (i.e. 54 cul -de- sacs), two (2) neighborhood street sections (i.e. 19.2 centerline miles or 15.6% of snow plow routes), and snow /ice removal for the public entrances at the Public Works Service Center. Cost of this request: The total funding request is $47,600 ($24,000 = parking lots; $19,200 = cul -de- sacs /neighborhood sections; and $4,400 = Public Works Service Center). 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 perform services in -house with available resources. • Reduce service levels 8. Parkway Restoration Contract -Plow Damage Description: Recognizing the impending reduction in staffing levels as a result of the Early Retirement Program, staff is recommending additional funds be allocated toward a contract for parkway restoration as a result of snow plow damage. Cost of this request: The total funding request is $25,000. How this request supports the Board's Goals and Objectives: Department - 35 • Ensure the Village's ability to provide quality services to the community by using resources wisely Other alternatives: • Eliminate the service « Reduce service levels • Continue to perform service in -house using available resources 9. Street Light Shade Replacements Description: The installation of the decorative street lighting network in the Central Business District occurred in 1994 -1995. After years of exposure to the extreme sunlight and winter cold, the plastic bulb shades have faded badly, which affects the amount of light emitted. This, in turn, leads to potential safety issues for evening commuters. In short, the shades have reached their useful life. Staff, therefore, is recommending additional funds for the shade replacements in Central Business District street lighting, which also includes the downtown commuter parking areas and train platforms. Cost of this request: The total funding request is $20,000 (Corporate Fund = $5,000; Commuter Parking Fund = $15,000). 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 • Ensure the safety and well -being of the public Other alternatives: • Postpone replacement an additional year 10. Concrete Restoration - Curb /Street Repairs Description: As part of the Village's G.I.S. initiatives, the Public Works Department undertook a comprehensive asset inspection and inventory of the Village -owned storm sewer network. During these inspections, staff identified a number of failed inlet and manhole structures that require repair, which requires additional concrete work. Staff is requesting additional funding to complete these needed repairs. Cost of this request: The total funding request is $15,000, which is $8,000 over the FY 2007 Storm Water Maintenance account. 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: • Postpone repair /replacement of the structures 11. Refurbishment of Sewer Truck, Unit 69 Description: For the past two years, staff has postponed the replacement of the Sanitary Sewer cleaning truck, Unit 69. In conjunction with an assessment by Fleet Services, staff believes the replacement can be further postponed by refurbishing the unit, which would include body painting and the replacement of the unit's water pump used for flushing the sewer lines. Staff believes this refurbishment will allow the Village to postpone replacement an additional two years or more. The replacement cost for a new unit is over $160,000. Department - 36 Cost of this request: The funding request is $20,000, which staff recommends be divided proportionately by the Corporate Fund ($8,000), the Sanitary Sewer Fund ($8,000), and the North Maine Utility Fund ($4,000). 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: • Postpone refurbishment an additional year. 12. Sluice Gate Repairs -Lake Glenview Storm Water Detention Description: Last year, the Village Board approved a contract for a preventative maintenance program for an integral part of the Village's storm water management —Lake Glenview. As part of this storm water detention system, seven (7) sluice gates are exercised annually as part of the maintenance contract. While performing the maintenance this year, the contractor identified inoperable gates that are need of repair. Staff is requesting additional one -time funding to make those repairs. Cost of this request: The additional one -time request is $12,000 for a total contract budget of $30,000. 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: • Postpone repairs an additional year. 13. Maintenance of Traffic Calming Devices Description: In order to prepare for the potential installation of additional traffic calming devices, staff is recommending additional funds to cover on -going maintenance. If the Board does not approve a traffic calming policy that contains additional devices, the funds will not be spent. Cost of this request: The request is $5,000 for as- needed repairs. 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: • Fund potential repair costs within existing budget. 14. Glen Town Center Landscape Restoration Description: As a result of a comprehensive staff inspection of Village -owned landscaping within the Glen Town Center, several areas have experienced significant deterioration such that staff is recommending additional funding in FY 2008 to replant these areas. The deterioration is a result of a variety of factors, examples of which include winter salting, plow damage, and insect/rodent infestation. Parenthetically, the Village has not undergone any significant landscape restoration for the past two -years in The Glen Town Center. The majority of the funding request is one -time, with the recommendation that some dollars be programmed annually going forward for landscape restoration of this type. Cost of this request: The request is $25,000 in the Caretaker Fund. How this request supports the Board's Goals and Objectives: Department - 37 Ensure the Village's ability to provide quality services to the community by using resources wisely Other alternatives: • Postpone until FY 2009. 15. Gallery Park Landscape Restoration Description: As a result of a comprehensive staff inspection of landscaping within the 140 acre Gallery Park, several areas have experienced significant deterioration such that staff is recommending additional funding in FY 2008 for replanting. The deterioration is a result of a variety of factors, examples of which insect/rodent infestation and also dehydration. Parenthetically, the Village has not undergone any significant landscape restoration for the past two -years in Gallery Park. The majority of the funding request is one -time, with the recommendation that some dollars be programmed annually going forward for landscape restoration of this type. Cost of this request: The request is $35,000 in the Caretaker Fund. 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: Postpone until FY 2009. 16. Little Bear Garden Landscape Restoration Description: As a result of a comprehensive staff inspection of Little Bear Garden landscaping, the park's plantings have experienced significant deterioration such that staff is recommending additional funding in FY 2008 for replanting. The deterioration is a result of a variety of factors, examples of which include insectlrodent infestation and dehydration. Parenthetically, the Village has not undergone any significant landscape restoration for the past two -years in Little Bear Garden. The majority of the funding request is one -time, with the recommendation that some dollars be programmed annually going forward for landscape restoration of this type. Cost of this request: The request is $35,000 in the Caretaker Fund 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: Postpone until FY 2009. 17, Engineering Services -Lake Glenview Well- Housellrrigation Redesign Description: An initiative highlighted in the 2007 -2008 Public Works Business Plan is to reduce electricity costs and conserve water by redesigning the water source for the Gallery Park irrigation system. Presently, the Well -House serves as the water source for Gallery Park irrigation needs. The current design, however, has the pump operating 2417, regardless of irrigation demand. As a result, the well house needlessly pumps water into Lake Glenview. The proposed funding would go towards securing the services of an engineering firm to design an alternative water source (e.g. Village water) that would enable the Village to conserve water and reduce on -going electricity costs, while also maintaining the ability to recharge the Lake during periods of drought. Staff estimates an on -going savings of approximately $15,000 to $18,000 as a result of reduced electricity usage. Cost of this request: The request is $20,000 in the Caretaker Fund. How this request supports the Board's Goals and Objectives: Department - 38 • Ensure the Village's ability to provide quality services to the community by using resources wisely Other alternatives: Postpone until FY 2009, or continue status quo. 18. Construction -Lake GlenviewMell -House Irrigation Redesign Description: An initiative highlighted in the 2007 -2008 Public Works Business Plan is to reduce electricity costs and conserve water by redesigning the water source for the Gallery Park irrigation system. Presently, the Well -House serves as the water source for Gallery Park irrigation needs. The current design, however, has the pump operating 24/7, regardless of irrigation demand. As a result, the well house needlessly pumps water into Lake Glenview. The proposed budget request would fund the construction costs based upon the engineering firm's recommendations. This initiative would enable the Village to conserve water and reduce on -going electricity costs, while also maintaining the ability to recharge the Lake during periods of drought. Staff estimates an on -going savings of approximately $15,000 to $18,000 as a result of reduced electricity usage. Cost of this request: The request is $75,000 in the Caretaker Fund. 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: • Postpone until FY 2009, or continue status quo. 19. Landscape Restoration -The Glen Arterial Medians Description: In 2007, the Village implemented a pilot program, in order test new prairie plantings in the arterial medians located on Patriot Boulevard, just north of East Lake Avenue, and south of Indigo Lane. This additional budget request would fund the continuance of further median re- plantings based upon the results of this year's pilot program. Cost of this request: The request is $30,000 in the Caretaker Fund. 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: Postpone until FY 2009, or continue status quo. 20. Engineering Services - Colfax Sanitary Sewer Overflow Description: This additional funding would go towards Phase II engineering design and construction cost estimate for the implementation of alternative methods that would eliminate the sanitary sewer overflow concerns in the Park Manor neighborhood. Cost of this request: This is a one -time request of $40,000 in the Sanitary Sewer Fund. 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: • Postpone until FY 2009, or continue status quo. Department - 39 21. Decorative London Phone Booth Restoration Description: As part of the Village's downtown aesthetic initiatives in the 1990's, the red London phone booths were purchased and placed in prominent locations throughout the Central Business District. Over time, the booths deteriorate as a result of being outdoors, not to mention periodic vandalism. The budget request would cover the costs associated with sandblasting, repainting, and glass replacement for one (1) phone booth located at the Downtown train station. Cost of this request: This is a one -time request of $6,500 in the Commuter Parking Fund. 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: • Postpone until FY 2009, or continue status quo. 22. Seasonal Plantings and Watering Contract for Train Station Landscaping Description: Recognizing the impending reduction in staffing levels as a result of the Early Retirement Program, staff is recommending additional funds be allocated toward the award of a contract for landscape maintenance services for the two (2) train stations. The scope of this contract would include seasonal flower plantings and landscape watering. Cost of this request: The on -going cost for this contract is $19,700 in the Commuter Parking Fund. 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 perform services in -house with available resources. 23. Replacement Chart Recorder Description: This would replace an outdated paper chart recorder at Laramie Pump Station with an electronic recording system that communicates flow pressure and water levels to S.C.A.D.A. on a 2417 basis. Cost of this request: The one -time funding request is for $6,500 in the Water Fund. 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 use paper recorder, and postpone purchase until FY 2009. 24. Emergency Contractor Assistance Description: From time to time, a high number of main breaks will occur at one time, which can overwhelm Village resources. Recognizing the impending reduction in staffing levels as a result of the Early Retirement Department - 40 Program, staff is recommending additional funds be allocated to secure the services of a contractor on an emergency basis. Cost of this request: The FY 2008 request is for an additional $13,000 for a total request of $45,000 in the Glenview Water Fund. 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: Maintain FY 2007 budget of $32,000, or reduce service levels (i.e. response time). 25. Replacement Switchgear /Electrical Breaker Description: Recent scheduled maintenance and testing by the Village's contractor at Rugen Pump Station revealed that the main electrical breaker, which protects all electrical equipment in the Rugen Pump Station from over - current, was inoperable during certain test phases. Because the breaker is obsolete, staff is recommending funding to repair and upgrade the existing breaker. Cost of this request: The one -time funding request is for $12,500 in the Water Fund. 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: Postpone replacement until FY 2009. 26. Replacement of 16" Gate Valve Description: This would replace the broken gate valve within Illinois American interconnect meter pit. The gate valve allows staff to safely and efficiently test or repair /replace the meter, when needed. Cost of this request: The one -time funding request is for $8,000 in the Wholesale Water Fund. 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: • Postpone replacement until FY 2009. 27. Engineering Services - Triumvera Pump Stations Description: This funding request would go towards securing an engineering study of the Triumvera Pump Station. The goal of the study will be to improve the efficiency of this station and /or possibly eliminate it. Cost of this request: The one -time funding request is for $20,000 in the North Maine Water Fund. 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 - 41 Other alternatives: • Postpone study an additional year. 28. Emergency Contractor Assistance Description: From time to time, a high number of main breaks will occur at one time, which can overwhelm Village resources. Recognizing the impending reduction in staffing levels as a result of the Early Retirement Program, staff is recommending additional funds be allocated to secure the services of a contractor on an emergency basis. Cost of this request: The FY 2008 request is for an additional $10,000 for a total request of $25,000 in the North Maine Water Fund. 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: • Maintain FY 2007 budget • Reduce service levels (i.e. response time), Performance Indicators Department - 42 FY06 FY07 FY08 Actual Actual Projection • Obtained Tree City USA Designation Yes Yes Yes • Mean Resident Satisfaction Rating 6.66 nla 6.93 • Maintain MWRD Certification Yes Yes Yes • Exemplary Water Quality Reports Yes Yes Yes Department - 42 Workload Indicators Responsibilities lnfrasJrUct,Vre Maintenance Miles of Streets 133 Miles of Sidewalk 177 Number of cul -de -sacs Customer Service Work Orders • Forest /Grounds i, 924 FY 07 Projection 1 1,000+ FY 08 Projection 900 • Snow /Ice 182 140 150 • Sanitary/Storm Sewer 94 150 120 • Streets/Traffic 832 500+ 500+ • Water Meters 3,201 2,758 2,700 • Water Distribution 386 250 250 • Storm- Disaster Response n/a 600+ n/a Total Work Orders 5,619 5,398 4,620 Responsibilities lnfrasJrUct,Vre Maintenance Miles of Streets 133 Miles of Sidewalk 177 Number of cul -de -sacs 272 Number of Streetlights 1,215 Number of Traffic Signals 16 Number of Parking Decks 2 Number of Parks 1 (140 acres) Number of Central Business Districts 2 No. of Hydrants 3,458 Miles of Water Main 320 No. of Valves 3,836 No. of Water Services 20,000 (est.) No. of Water Pumping Stations 14 No. of Water Storage Tanks 7 No. of Sanitary Sewer Lift Stations 2 Miles of Sanitary Sewer 147 No. of Train Stations 2 No. of Commuter Parking Spaces 1,450 No. of Commuter Parking Pay Machines 7 Miles of Streets Plowed 133 Miles of Sidewalk Plowed 75.5 Sq. Ft. of Parking Lots Maintained /Plowed 1.2 million Department - 43 Performance Measures Approx. Dollar Value of Assets Maintained 2006 Audit FY 06 186 mil FY 07 Projection 186 mil FY 08 Projection 186 mil Approx. Dollar Value of Contracts Managed 2 mil 2 mil 2 mil Avg. Hours -Snow Plow Cycle Time 6 6 6 Inches of Snow Plowed 40 38 38 Meters Tested 37 126 150 Meters Replaced/Installed 1,020 600 652 Village-owned Cross Connection Control Devices Tested 38 38 38 Water Service Taps 192 150 150 Hydrant Aux Box Repairs 17 47 20 Hydrants Repairs 312 135 100 Hydrants Flushed 3,458 3,458 3,458 Valves Turned 3,230 2,358 2,358 Valves Repaired 78 80 80 Water Main Breaks Repaired 136 185 175 H drants Painted n/a 514 500 Water Samples Tested 1,000 1,000 1,000 LF of Sanitary Sewer Cleaned 631,885 350,000 500,000 min. Sewer Manhole Adjustments nla 40 30 Sewer Structure Repairs nla 24 50 Curb Miles of Streets Swept nla 2,500+ 2,500+ Number of JULIE Locates 11,000 11,000 11,000 Street Signs Installed nla 625 800 Street Sin Repairs nla 125 100 Parkway Tree Removals 175 500 300 Parkway Trees Planted 402 698 650+ Inches of Parkway Trees Trimmed nla 50,000 40,000 Number of Holiday Trees Collected 3,000+ 3,000+ 3,000+ Department - 44 Uniform Patrol Operations Investigations Adult & Juvenile Tactical Unit School Liaison High School Middle School Police Department Administration Support Services Traffic Technical Social Services ( Services ( Records l I ( Training CommunicationLl Community Relations Public Service Officers Property Control Planning & Inspectional Services 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. Department - 45 2007 Accomplishments 1. Established negotiation team and are currently engaged in collective bargaining with police union. • Established the internal management team to prioritize contract needs • Identified key bargaining issues — managerial /economic 2. Implemented the Village's Compensation and Classification Program • Adjusted internal recording keeping /accounting system to reflect new protocol for exempt employees • Implemented "Skipper Supervisor" to minimize adverse impact on supervisory staffing • Implement compensation plan for non-exempt/non-represented employees • Worked with Human Resources (HR) to develop a system to appeal compensation/classification issues 3. Worked with the Board of Fire and Police Commission to establish a diversified recruit hiring list 4. Finalized the US Postal Inspector tenancy at the Glenview Police Department 5. Proactively enforced revised Glenview Liquor Code • The midnight shift conducted over 250 bar checks to ensure compliance 6. Completed Pharmaceutical Distribution Exercise with Cook County Department of Public Health • Established written security plans 7. Enhanced retail security patrols • Over 2494 Walk and Talks conducted at retail establishments 8. Collaborated with other agencies to utilize police facilities to capture economic training benefits 9. Enhanced traffic enforcement efforts • School Zone Enforcement: 76 to 103 (27% increase) • Selective Enforcements:1272 to 1610 (21% increase) • DUI Enforcement: 159 to 191 (17% increase) o (3) DUI Saturated Patrol Enforcements were conducted during 2006 • Conducted Click It or Ticket It Program • Participated in Operation Lifesaver • Homeowner's Meetings: Via the Traffic Committee, we met with approximately ten (10) residential neighborhoods to resolve traffic issues Department - 46 Goals for 2008 Goal #1: Provide for Effective, Quality Human Resources Functions for Police Department Personnel • Ratification of Union Agreement • Establish a rolling hiring list containing a diverse pool of top quality candidates • Report containing status /recommendation for staffing approved by the Village Manager • All supervisors trained in issues related to Compensation and Classification and Personnel Handbook • An accurate employee promotability assessment and a plan in place to enhance career and personal development Goal #2: Provide a Plan for the Effective and Efficient Use of the Police Department Headquarters Building • Savings in training dollars • Increased training hours (seats) • Number of community meetings • Enhance Citizen Police Academy • Housing non - police services Goal #3: Revise Records Management as it Applies to Police Operations • Positive feedback from front line users • Ability to maintain reduced staffing in Records • Increase time for directed assignment produced by technical enhancements • Increase time for supervision produced by technical enhancements Goal #4: Enhance the Efficiency and Effectiveness of Police Operations • Positive feedback from retail establishments • Positive review of Pharmaceutical Distribution Plan by Cook County Department of Health • Positive feedback from citizens, elected official and police personnel regarding enforcement efforts • Compliance with liquor code ordinance — reduced complaints and voluntary compliance 2007 vs. 2008 • 25- percent increase with walks and talks per week • Assess statistics for 2007 vs. 2008 for Minor in Possession arrests, Bar Checks and Party Complaints Goal #5: Enhance Traffic Services • Acquire additional traffic analyzer equipment • Work with State and County on special enforcement projects • Monitor regional road construction projects — attempt to mitigate associated problems Department - 47 Workload Indicators FY 07 FY 08 Projection Projection Reported Criminal Offenses 4,300 4,400 Reported Services /Activities 32,000 32,000 Village Ordinance Violations 2,700 2,700 Traffic Code Violations 6,400 6,500 Driving Under Influence 250 250 Felony Cases 160 175 Misdemeanor Cases 940 1,000 AUTHORIZED POSITIONS PERSONNEL 2007 2008 2008 Full Time Staff 93 93 90.500 Part Time Staff 38 38 7.600 Temporary Staff 0 0 0.000 Total 131 131 98,100 Personal Services 9,923,754 9,213,975 9,159,344 9,202,631 Operational 2,016,610 2,491,998 2,514,774 2,789,907 Capital Outlay 25,011 - - 11,965.375 11,705,973 11, 677,118 11,992,538 Department - 48 Fire Department FIRE INSPECTIONS - - - - - OPERATIONS SUPPRESSION / EMERGENCY RESCUE MEDICAL SERVICE ADMINISTRATION -I - - COMMUNICATIONS - EMA SPECIAL OPERATIONS SUPPORT SERVICES PUBLIC TRAINING I EDUCATION The Glenview Fire Department is a progressive agency dedicated to professionalism and efficiency of operation. The Department's 83 professional firefighters and support staff of 2.6 full time equivalents provide a full range of emergency and educational services. Because the Village of Golf and areas of unincorporated Cook County contract with Glenview for the provision of fire 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. 2007 Accomplishments • Developed and implemented the 200712008 Business Plan. • Partnered with the Police Department to consolidate Glenview's emergency dispatching and communications operations into a single Public Safety Dispatch Center to maximize operational and economic efficiencies. The Center will be fully operational by December 3, 2007. • Finalized a labor contract with IAFF Local #4186, effective April 1, 2007. Supervisors have been trained to operate within, and enforce the provisions of the contract. • A promotional exam that is consistent with the labor contract has been developed. + As directed by the Board following a fire station location and deployment study, the demolition and replacement of Fire Station 7 at 3507 Glenview Road (opposite Flick Park) was initiated. Architects are in the design development phase and groundbreaking is expected to occur in early 2008. • Consideration of the costibenefit 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 indicate that creating a full time Training Officer position, while valuable, can be deferred until funding is available. Department - 49 Improved efficiency of fire inspections and code enforcement through a Village -wide consolidation of inspectional services. Early indicators, such as productivity levels of cross - trained personnel, elimination of duplicative efforts, and clarity for the public through unification of departmental priorities and requirements, predict success. Goals for 2008 • Continue to manage and implement the business plan. • Assure continuous quality improvement through self - assessment in preparation for reevaluation and rating by the Insurance Services Office (ISO). • Employ Munis software modules as directed by the Finance Department to improve efficiency and interdepartmental coordination. • Complete the replacement of Fire Station 7 in partnership with Capital Project's Facilities Division. Provide seamless delivery of emergency services in the Station 7 District from a temporary station. Monitor the newly consolidated Inspectional Services Division to maintain high quality operations and improve inter - departmental communications. • Achieved National Incident Management Systems (NIMS) certification levels as appropriate for various Village staff and officials. Will complete a comprehensive benchmarking study by year end. • Continue to benchmark performance and improve statistical reporting through the use of the higher quality data produced by the by the Public Safety Dispatch Center's enhanced computer aided dispatch (CAD) software. • Phase in the New World Fire Records Management System. As the first priority, comply with Federal fire incident reporting requirements by 01/01108. Continue to replace the Department's stand -alone records management product for scheduling, training records, building and hazard pre - plans, inventory, and maintenance records. AUTHORIZED POSITIONS FTE's PERSONNEL . 2007 2008 2008 Part Time Staff Department - 50 Performance Indicators FY06 FY07 FY08 Actual Proiection Proilection Resident Satisfaction Survey 8..64 Rating (of 9) (no survey) Maintained Workload Indicators • Medical incidents 4,487 4,500 4,600 • Non - medical incidents 2,734 3,200 3,000 • Total emergency incidents 7,221 7,700 7,600 • Total vehicle responses 15,672 16,500 16,250 • Public Education Contacts 23,522 22,000 22,000 • Public Ed. Classroom Sessions 488 450 450 • Fire Station Tours 85 45 50 • Block Parties 60 60 60 • Public Events /Presentations 119 100 100 • Fire Personnel Training Hours 23,272 22,750 20,000 • State Certifications /Licenses 65 80 65 Department - 51 Development Department ADMINISTRATION PLANNING 1 I INSPECTIONAL SERVICES HEALTH & PROPERTY MANAGEMENT The Development Department of the Village of Glenview is 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. In 2007, the Development Department was reorganized to attempt to consolidate regulatory functions into one work group, allowing for closer coordination in the application of village codes and ordinances, and to provide for the most efficient deployment of staff through cross training of job functions. The former building and zoning division is now the Inspectional Services Division, and includes Health and Property Management, Fire Prevention, Building and Engineering Plan Review, Building Inspection, Tree Permits, and Engineering Inspection of private projects. The Planning Division functions have not changed from the previous year. The proposed 2008 Budget reflects the 8 additional staff members who were transferred from other operating departments that are now part of Inspectional Services. Other budget highlights of note include the following: • Cross training of personnel to perform routine fire prevention inspections, and uniform shirts for employees to identify them as Inspectional Services Division members. • Increased training of building employees to satisfy the Insurance Service Offices minimum requirements, and required continuing education for other employees within the department. Department - 52 A temporary/seasonal landscape architect intern is proposed to be added to inspect commercial and multifamily projects for compliance with approved Appearance Commission requirements. • The budget includes a downtown district property line survey to provide needed information to property owners about the applicability of the code to specific parcels. In 2006 -2007, the Village welcomed a number of new businesses into the Village including the Knowledge Beginnings Day Care, Gerber Auto Body, and the specialty shops located on the ABT property. New residential projects this year include the Toll Bros. townhomes on the Glen, the Elliot Builders townhomes on Potter Road, the Globex Development townhomes on Pine Street, the 6 lot subdivision of single family homes at 212 Wilmette, and the 12 lot Kensington Court single family homes on East Lake Avenue. Single family building permits for the year to date total 56, multi - family units total 20 and new commercial total 5. Permit revenues, year to date, from all sources equaled $994,059.00. The Planning Division reviews all development proposals and coordinates interdepartmental reviews of projects before they are forwarded to the Plan Commission, Appearance Commission, Zoning Board of Appeals, Historic Preservation Commission or Environmental Review 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 2007 to create a Director of Planning (co- Assistant Director). The remainder of the staff consists of the Village Planner, two senior planners, one of which is part-time, a civil engineer, administrative assistant and planning intern. FY07 Planning Division Accomplishments • Finalized the Milwaukee Avenue Corridor Plan which influenced 1 policy document and 4 development proposals. • Finalized the Joint Community Concept Plan for the 40 acre Culligan property with the Village of Northbrook (Sanders/Willow Triangle) • Finalized the Navy Disposition Parcel Plan which set the land use pattern for 44 acres. • Finalized the Bike and Sidewalk Master Plan • Crafted a new Downtown Development Code to help guide redevelopment in accordance with the Downtown Revitalization Plan. • Developed policy and design guidelines permitting residential identification signs in the Village right -of -way. • Developed policy and eligibility guidelines for granting 6B Tax Incentives. • Finalized the parking lot landscaping and downtown design guidelines sections of the Appearance Code. • Amended sign code sections related to monument signs in industrial districts and box signs and blade signs marketing signs in commercial districts. • Created conceptual land use patterns for the 20 acre Avon property marketing brochure. Department - 53 • Facilitated design review workshops for the Library (2) and Fire Station #7. Major Plan Commission cases included: PC & AC — Bank of America, Opus Office Building; Taco Bell; Potbelly's and Starbuck's, shopping center at Milwaukee and Central, Panera Bread; AC — Plaza del Prado and Dominick's at the Glen; ZBA - 743 Greenacres Lane, 3925 Charlie Court and 939 Glenview Road. • The Historic Preservation Commission identified potentially historical structures to be surveyed in 2008. FY08 Planning Division Goals • Implementation of the Downtown Development Code • Implementation of the Bike and Sidewalk Master Plan • Implement a landscaping audit system and inspection routine • Continue support of Appearance /Sign Code updates Official Map update • Annexation policy study update Workload Indicators - Planning Division • Supported planning efforts including the Traffic Committee, Skokie Valley Trail conversion of the old Union Pacific rail line, capital improvements near the Library. • Developed detailed staff reports and provided professional administrative, technical and secretarial support for all the Village's regulatory commissions (AC, ERC, HPC, PC, ZBA). • Used the website for web streaming Plan Commission meetings, updating the public on the progress of special projects, and up coming regulatory approvals. • Create a prioritization list of special projects and develop a "best practices" manual. • Conduct a Landmark Survey of the Village's most historically significant structures. • Develop easily understood regulatory processes and procedures • Evaluate methods to record official documents • Continue staff support of special committees - Traffic, Skokie Valley Trail, Village Hall, Navy Disposition RFP, Economic Development Department - 54 FY06 Actual FY07 (Projection in Budget) FY07 (Latest Projection FY08 (Projection) Pre-application Meetings 145 150 120 120 Appearance Commission Cases 116 95 120 125 Environmental Review Cases 1 2 1 2 Historic Preservation Cases 0 2 0 1 Department - 54 Plan Commission Cases 121 110 105 100 Zoning Board of Appeals Cases 66 60 57 55 Special Initiative Meetings 40 n/a 115 100 Documents Recorded 460 450 465 460 The Inspectional Services Division 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, and routine health and fire preventions inspections for existing occupancies. Complaint response is another main responsibility of the Inspectional Services Division. Four work groups: Plan Review, Inspection, Health and Property Management and Fire Inspection. Working supervisors from each of these groups are responsible for coordinating the efforts of the division personnel as well as interdepartmental coordination with Engineering, Public Works and Fire Prevention which 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 and Electrical Commissions which review and recommend new and updated codes that reflect the best practices in the construction industry. FY07 Inspectional Services Accomplishments • Begin the integration of team members from the Building, Health, Public Works, Fire Prevention, and Capital Projects departments into a newly created Inspectional Services Division. Established a fire prevention inspection program, which utilizes members of the Inspectional Services team, to handle less intense occupancies, allowing the Fire Prevention Bureau to re- establish a viable annual inspection cycle. • Successfully completed conversion of all microfilm records to Laserfiche • Coordinated village wide document destruction program by shredding 4 tons of documents • Held first three public training sessions about building permit approval process • Adopted 2005 National Electrical Code • Maintained 10 -day average turnaround time for initial plan reviews; 24 hour response for inspections • Re- established a functional Building Commission. • Adopted a full slate of 2006 International Code Council (ICC) model codes with modifications as recommended by the Building Commission. • Underwent a full Insurance Service Office (ISO) review, and set up a timetable for compliance with ISO recommendations, • Established a policy of responding to citizen complaints within 24 hours, and inspection of said complaints within 48 hours. • Increased inspection frequency for "medium risk" food establishments from 2 -3 annual inspections Department - 55 • Finalized CityView Health Dept. food service inspection program • Increase educational activities for the public through web page, newsletters, and brochures. • Established protocol for licensing day care homes • Began working with the Cook County Department of Public Health and other FY08 Inspectional Services Goals • Complete 100% of annual fire prevention inspections + Make a minimum of 3 new public presentations throughout the year. • Continue to maintain a 10 day turnaround on new plan reviews and a 5 day turnaround for re- reviews. • Initiate a business license recordkeeping system. • Strive for a well trained and educated staff. • Ensure that all ISO related recommendations are addressed. • Continue to enhance customer service by improving permit and inspection Village departments to initiate training and protocol development for response to bioterrorism or pandemic flu outbreak. Part of the First Responders Task Force for bioterrorism and Pandemic Flu outbreaks. This involved the Cook County Department of Public Health, Police, Fire, Public Works, School District 34, and the Park District. process; respond to all complaints within 24 hours • Train all departmental personnel on new codes • Coordinate inter - departmental committee on code /construction conflicts • Work with Support Services to upgrade reports to document and monitor all Inspectional Services Division 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 Department - 56 Wnrklnari Inrtiratnrc- Health anH Prnnprtv A4aintananrp nivicinn " Includes new Fire Prevention Inspections " Includes Property Maintenance Inspector's totals + Al activities related to complaint response and resolution (correspondence, phone calls, citations, court, etc) Workload Indicators - Building Inspection Division 2005 2006 2047 Prqkcted Projected �`r� §< PertnitType � .�`� for �-L nary �ti <`' to< "t rg g oog� <ryQ`� �otia �� ` <cgQP �0 Single Family Residence* 01 181 15 2,715 168 15 2,520 1501 15 2,250 Smgie Family Addition* 02 116 13 1,508 96 13 1,248 80 13 1,040 Single Family Remodeling 03 too 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 1 2 2 1 2 2 1 1 2 SPA 09 2 1 2 2 1 2 2 1 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 Residentiaf* 15 24 30 720 28 30 840 20 30 600 Condo Additions' 16 0 26 0 0 26 0 0 26 0 Condo Remodeling 17 0 10 0 0 10 0 oJ 10 0 New Commercial* 21 8 24 192 7 24 168 51 24 120 Commercial Additions* 22 2 20 40 3 20 60 21 20 40 Commercial Remodeling 23 96 8 768 76 8 608 65 8 520 New Religious* 24 0 24 0 2 24 48 0 24 0 Religious Additions 25 0 20 0 0 1 20 0 0 20 0 Religious Remodeling 26 1 8 8 2 8 16 1 8 8 Electrical! HVAC 30 197 2 394 143 2 286 130 2 260 Plumbing 31 154 2 308 134 2 268 120J 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 1 Siding 40 283 1 283 227 1 1 1 227 200 1 J6,887 Demolition* 44 141 1 141 132 1 132 120 1 certificate of Occupancy 45 20 3 60 35 3 1D5 30 3 TOTALS 1,999 0 9,143 1,733 0 8,359 1,482 0 Department - 57 2006 Actual 2007 Projected 2008 Projected Routine Food Service Inspections 943 850 900 Total food service inspections 1285 995 1250 Temporary food service inspections 113 40 50 Food Service Plan Reviews 73 35 20 Food Service Complaints 126 87 80 Environmental Sanitation inspections 402 485 * 530 Complaint Activities field activities 1196 1220 ** 1350 ** Complaints- All Activities + 2500+ 3,000 + Requests for information or service 806 425 500 Plan Reviews other than food service 270 329 300 Total Plan Review 343 364 320 " Includes new Fire Prevention Inspections " Includes Property Maintenance Inspector's totals + Al activities related to complaint response and resolution (correspondence, phone calls, citations, court, etc) Workload Indicators - Building Inspection Division 2005 2006 2047 Prqkcted Projected �`r� §< PertnitType � .�`� for �-L nary �ti <`' to< "t rg g oog� <ryQ`� �otia �� ` <cgQP �0 Single Family Residence* 01 181 15 2,715 168 15 2,520 1501 15 2,250 Smgie Family Addition* 02 116 13 1,508 96 13 1,248 80 13 1,040 Single Family Remodeling 03 too 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 1 2 2 1 2 2 1 1 2 SPA 09 2 1 2 2 1 2 2 1 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 Residentiaf* 15 24 30 720 28 30 840 20 30 600 Condo Additions' 16 0 26 0 0 26 0 0 26 0 Condo Remodeling 17 0 10 0 0 10 0 oJ 10 0 New Commercial* 21 8 24 192 7 24 168 51 24 120 Commercial Additions* 22 2 20 40 3 20 60 21 20 40 Commercial Remodeling 23 96 8 768 76 8 608 65 8 520 New Religious* 24 0 24 0 2 24 48 0 24 0 Religious Additions 25 0 20 0 0 1 20 0 0 20 0 Religious Remodeling 26 1 8 8 2 8 16 1 8 8 Electrical! HVAC 30 197 2 394 143 2 286 130 2 260 Plumbing 31 154 2 308 134 2 268 120J 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 1 Siding 40 283 1 283 227 1 1 1 227 200 1 J6,887 Demolition* 44 141 1 141 132 1 132 120 1 certificate of Occupancy 45 20 3 60 35 3 1D5 30 3 TOTALS 1,999 0 9,143 1,733 0 8,359 1,482 0 Department - 57 AUTHORIZED PERSONNEL Full Time Staff POSITIONS ►0 27 Ifi 29 2008 28.500 Part Time Staff 11 8 3.000 Temporary Staff 0 0 0.000 Total 38 37 32.500 Development - Administration Planning Inspectional Services Health and Property Management 458,307 533,993 532,869 653,879 1,275,899 1,343,246 434,302 453,913 2,701,377 2,985,031 468,912 519,113 769,038 702,436 1,619,929 1,749,750 581,649 595,261 Personal Services 425,891 504,834 438,678 310,170 Operational 32,416 29,159 30,234 208,943 Capital Outlay - - - - 458.307 533.993 468,912 519,113 Personal Services Operational Personal Services Operational 368,312 311,679 164,557 342,200 532,869 653,879 1,214,222 1,240,589 61,677 102,657 1,275,899 1,343,246 426,363 557,146 342,675 145,290 769.038 702.436 1,525,757 1,635,655 94,172 114,095 1.619.929 1,749,750 Personal Services 427,200 428,821 556,557 572,279 Operational 7,102 25,092 25,092 22,982 Capital Outlay - - - - 434.302 453.913 581,649 595,261 Department - 58 Capital Projects Department ADMINISTRATION DESIGN I I p FACLITIES VIiS ON I I DO DIV S ANION DIVISION The mission of the Capital Projects Department is to build quality public amenities and infrastructure and promote a high quality of life for the Village of Glenview. The department consists of three primary divisions (Design, Facilities, and Construction) and provides primary management of Capital Improvement Program (CIP) projects, facility maintenance and repair functions, and Glen - related functions. The Natural Resource Manager is assigned to the department but most of the budgetary requirements for this function are contained within The Glen Caretaker Fund. Since the Facilities Division is an internal service division, its budget is listed separately for purposes of charging the various departments for the costs of maintaining their facilities. Additionally, since this department has primary responsibility for managing the ongoing requirements of The Glen, a portion of this budget is charged back to The Glen Redevelopment Fund. The following is a summary of the primary work areas: • Capital Improvement Program • 5 -Year forecasting and budgeting • Design • Construction management and inspection • Facilities a Facilities - related budgeting and purchasing o Custodial services o Building system service contracts * Capital repair • 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 Department - 59 2007 Accomplishments + Consolidated staff in one location for improved efficiency. • Continued implementation of 3 -Year design process; started 2007 projects an average of two months earlier from 2006 due to improved preparation. Fine -tuned forecasting methodology for CIP by improving utilization of IMS data and obtaining information regarding underground infrastructure well in advance of planning process; developed several new pavement strategies and updated cost estimates to improve accuracy of budgeting. + Increased CIP workshop resident contact and participation by focusing on distributing information to neighborhood associations. • Developed strong case for additional CIP funding; reviewing several new sources with Finance including HRST and Demolition Tax. • Assigned Project Manager /Engineering Inspector teams to all 2007 projects; improved contracting and resident communication. • Conducted design and pre - construction neighborhood meetings for 2007 projects. + Evaluated contractors at conclusion of 2006 season; all contractors performed at satisfactory level. • Obtained resident feedback during and at conclusion of each project; there is a high level of satisfaction relating to projects, but several residents requested more communication of scheduled work during project, which is being highlighted in 2008. + Updated infrastructure repair /replacement standards based on lifecycle costs, historical data, and new assets added to the inventory. + Conducted several post- Community Workshop meetings to respond to resident concerns. Created master Storm Water Area Management Program (SWAMP) and Special Service Area (SSA) schedule to manage high volume of projects; coordinated over a dozen resident meetings to discuss alternatives for SSA financing; constructed four SSA projects in 2007. • Established a consolidated bonding plan with Finance to fund several SSA's and various bond requirements. Hired MWH to complete Village -wide stormwater detention study to provide guidance for CIP priorities to improve drainage throughout the community; study over 75% complete. + Commenced downtown stormwater policy review. • Facilitated Joint Advisory Committee process to establish the Library Building Program (established space, programming, and funding needs). • Negotiated and executed Intergovernmental Agreement with Library for a $27.3 million facility. • Convened quarterly meetings with the core jurisdictions to keep them informed on the status of The Glen Redevelopment Project. • Conducted annual Tax Increment Financing (TiF) census to support the annual Make Whole payments. • Drafted, recommended, and received state approval of TIF legislation modifications to ensure core jurisdictions can legally absorb the new Equalized Assessed Valuation from the TIF district when it is retired. Department - 60 • Developed interagency planning concept for regional bike paths and sidewalks in Navy Disposition Parcel and received Board Glenview. approval to execute same; developed RFP meetings as necessary; coordinate with to select planning consultant and received Hired Applied Ecological Services to Board approval to hire Houseal Lavigne; compete a Natural Resource Master Plan process concluded with high success. and recommend projects to improve natural trends and construction cost indices to refine resources in Glenview. • Assisted Fields and Harlem Irving in steps necessary to close the land purchase and Monitored ongoing 1998 and 2004 wetland future development of the Alpha Dealership mitigation requirements at The Glen. within Patriot Marketplace. division; establish and fully utilize Natural Resources Master Plan, Bicycle and • Coordinated an offsite wetland mitigation • Completed negotiations and documentation project with the Glenview Park District at the to close land sale agreements with ProLogis Grove. and third -party purchasers, including Opus processes for Fire Station 7 and Village Hall; North and Kindercare. • Commenced planning for phase I (entry) of a documentation of completed projects. signage program for Gallery Park; phases II • Established overall Air Station Prairie and III will be programmed for 2008 and transition strategy consistent with Park 2009. District strategic planning initiatives; coordinated several briefings for the Natural • Facilitated development of second public Resource Commission to gain their support memorial in Gallery Park called the Freedom for the transition strategy; drafted and Memorial. executed an Intergovernmental Agreement with the Park District to transition • Established 5 -year grant and lobbying plan maintenance and ownership of Air Station in excess of $8 million. Prairie from the Village to the Park District. • Coordinated joint administrative facility • Hired TY Lin to complete a Bicycle and space needs study with the Park District and Sidewalk Master Plan and established School District 34. community volunteer group to study and recommend improvements to local and Goals for 2008 CIPImprovements — evaluateeffectiveness SWAMP /SSA Management — continueto of outsourced designs and design team facilitate SWAMP /SSA neighborhood capacity; update Surface Transportation meetings as necessary; coordinate with Program grant program requests; advance Finance to issue annual bonds as necessary the data collection cycle through 2012 to fund projects and file documentation with proposed projects; research bid pricing Cook County to commence resident payback trends and construction cost indices to refine process. engineering estimates; obtain survey information early in the design cycle; pursue Facilities Management — determine SAFE Routes to School grants; incorporate permanent organizational structure for findings from Stormwater Master Plan, division; establish and fully utilize Natural Resources Master Plan, Bicycle and interdepartmental facility team; update Sidewalk Master Plan, Downtown Strategic Plan; refine facility service levels Revitalization Plan, and Milwaukee Avenue as needed; support design /construction Corridor Study; pursue alternate revenue processes for Fire Station 7 and Village Hall; sources with the Board; improve GASB improve utilization of work order system; documentation of completed projects. Department - 61 produce 5 -year Facilities CIP and annual operational budget. Flood Plain Mapping — review changes on the new Village -wide Flood Insurance Rate Maps (FIRM); notify all affected residents and coordinate meeting between Tall Trees neighborhood and FEMA reps; adopt new flood control ordinance to reflect update. • TIF Management — complete annual Pro Forma revision; process Navy Make Whole payments. • Library Planning — provide guidance to Library regarding design review process, CM contracting, and funding; coordinate schedule for Library- related CIP projects. • Park District Transition Planning — evaluate one -year lease period for Air Station Prairie • Navy Disposition Parcel — implement resale process. • Joint Administrative Facility — coordinate plans as directed by the Board based on the upcoming space needs study. AUTHORIZED PERSONNEL Full Time Staff POSITIONS 2007 23 2008 17 2008 16,500 Part Time Staff 0 0 0.000 Temporary Staff 6 6 1.500 Total 29 27 18.000 PROJECTS CAPITAL OPERATIONS Budget ,g Corporate Fund 2006 2007 2007 2008 Personal Services Actual 2,339,935 Budget 2,504,119 2,055,950 ., 2,083,687 Operational 10,588,977 13,854,041 10,955,094 16,243,590 Capital Outlay 5,786,761 44,157,642 21,205,076 9,595,871 Debt Service 12,368,382 13,595,075 13,402,825 11,767,669 Transfers 16,966,549 2,902,000 2,514,422 31,005,025 Enterprise Funds 48,050,604 77 012,877 50,133,367 70,695,842 PROJECTS CAPITAL Actual Budget ,g Corporate Fund 2,656,159 2,152,214 1,737,370 1,859,183 Glen Redevelopment Fund 940,058 1,304,960 804,557 718,642 Glen Caretaker Fund - 707,515 426,041 828,093 Glen Land Sales Fund 11,432,418 23,162,262 313,971 28,713,579 Special Tax Allocation Fund 23,610,810 28,438,546 25,648,352 28,980,474 Glen Capital Projects Fund 9,411,159 13,679,090 13,679,840 4,328,562 Enterprise Funds - 7,568,290 7,523,236 5,267,309 48,050,604 77,012,877 50,133,367 70,695,842 Department - 62 Personal Services 1,665,655 1,898,941 1,511,052 1,624,165 Operational 737,109 211,273 226,318 235,018 Capital Outlay 253,395 42,000 - - 2,656,159 2,152,214 1,737,370 1,859,183 Personal Services 674,279 496,538 444,557 358,809 Operational 174,556 804,422 356,000 357,833 Capital Outlay 18,226 2,000 2,000 - Transfer 72,997 2,000 2,000 2,000 940,058 1,304,960 804,557 718,642 Personal Services - 108,640 100,341 100,713 Operational - 598,875 325,700 727,380 Capital utla - - - - Transfers - 707,515 426,041 828,093 23,610,810 28,438,546 25,648,352 28.980.474 SALES FUND 2006 2007 00 tic Operational Actual 755,284 Budget - 7,605 .. 153,990 Debt Service 895,334 296,000 105,750 - Capital Projects - 22,866,262 - - Transfers 9,781,800 - 200,616 28,559,589 11,432,418 23,162,262 313,971 28,713.579 Make -Whole Payments 8,584,012 9,610,721 9,610,721 12,140,619 Operational 203,750 2,628,750 428,750 2,628,750 Debt Service 11,473,048 13,299,075 13,297,075 11,767,669 Transfers 3,350,000 2,900,000 2,311,806 2,443,436 23,610,810 28,438,546 25,648,352 28.980.474 Operational 134,266 - - - Capital Projects 5,515,141 13,679,090 13,679,840 4,328,562 Transfers 3,761,752 - - 9,411,159 13,679,090 13,679,840 4,328,562 Department - 63 Glenview Water Fund - 3,273,695 North Maine Utility Water and Sewer Fund - 1,983,500 Glenview Sanitary Sewer Fund - 2,311,095 3,228,641 3,399,964 1,983,500 396,000 2,311,095 1,471,345 - 7,568,290 7,523,236 5,267,309 Maior FY08 Supplemental Budget Recluests Actual 29. TIF Reporting Projection Description: Provide annual reporting of the status of The Glen Redevelopment Project using general state reporting guidelines. 95% Cost of request: $11,200 Yes How this request supports the Board's Goals and Obiectives: Increases communication with other governing bodies serving The Glen. Yes Other alternatives: None. Yes 30. Navy Disposition Parcel Land Sale Consulting Description: Develop a Request For Proposal (RFP) and marketing documents and provide marketing expertise to evaluate proposals. Cost of request: $20,000 How this request supports the Board's Goals and Objectives: Minimizes land carrying cost and expedites recovery of land purchase price. Other alternatives: None. Performance Indicators Workload Indicators • Core Infrastructure GIP Budget FY06 FY07 FY08 • North Maine CIP Budget Actual Projection Projection • % of Capital Projects Budget Completed 80% 95% 95% • Reduced Glen Operational Costs Yes Yes Yes • Obtained Outside Sources of CIP Funding Yes Yes Yes • Glen Expenses Contained within Project Yes Yes Yes Workload Indicators • Core Infrastructure GIP Budget $14.5 mm $11.7 mm $15.1 mm • North Maine CIP Budget $ 0 $ 2.0 mm $396,000 • The Glen Capital Budget $ 8.1 mm $13.7 mm $ 4.3 mm • Neighborhood CIP Meetings not tracked 35 45 Department - 64 Capital Spending and Debt ■%h,h.- ILLINOIS -..A Capital Improvement Program - The Village of Glenview Capital Improvement Program (GIP) 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 2008 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 2008 Annual Budget Capital Improvement Project Summary Motor Fuel Tax Fund Village Capital Projects Fund Glen Capital Projects Fund Glenview Water Fund North Maine Utility Fund Glenview Sanitary Sewer Fund Total $ 2,000,000 10,150,773 4,328,562 3,399,964 396,000 1,471,345 $21.745.644 Capital Improvements Projects 2008 Capital Budget Transportation Road Program Design 2,128,893 Road Resurfacing 2,630,725 Road Reconstruction 9,773,589 Ancillary Projects Natural Resource Project Construction 54,000 Milwaukee Avenue Roadway Construction 150,000 Restorations 30,000 Rain Garden Program 20,000 Bike and Sidewalk Master Plan Project Construction 120,000 Storm Sewers Relining 100,000 Total Transportation 15,007,207 Water Road Reconstruction Program Design 25,000 Water Special Projects Executive Lane Pump Station 594,000 Total Water 619,000 Sanitary Sewer Sewer Televising 40,424 Sanitary Relining 100,000 Winnetka- Shermer Relining 100,000 Total Sanitary Sewer 240,424 Capital - 3 Downtown Capital Plan Design Transportation Projects 113,490 Downtown Revitalization Project 26,850 Waukegan Road Curb Cut 27,000 Way - finding Plan 43,200 Total Downtown Capital Plan 210,540 North Maine Utility Projects Potter Road Main Replacement 180,000 8800 Block of David Water Main Replacement 110,000 Rear Yard Main Relining 76,000 Sanitary Sewer Relining 20,000 TV Inspections 10,000 Total North Maine Utility Projects 396,000 Milwaukee Avenue Corridor Project Design Engineering Study 60,000 Library Related Improvements Design 184,711 Transportation Prairie Street Water Main 62,400 Washington Street Water Main 301,600 Glenview Road Water Main 135,200 Demolition of EPCO and Post Office 200,000 883,911 Glen Projects Survey! n g/Uti lity Mapping Surveying 30,000 Geographic Information System 100,000 Development Department Fees 163,399 Air Station Prairie ERC Environmental Plan Set Review 7,500 Supplemental Mitigation Planting 20,000 Wetland Mitigation Permits 175,000 Perimeter Pathways 40,000 Gallery Park Sign Program 29,975 METRA Compass Road South Lot 108,500 North Glen Station Lot Phase III 28,000 Amtrak Relocation 125,000 Public Private utilities Electric Utility Connections 150,000 Parcel 10 Sanitary Relocation 300,000 Capital - 4 North Triangle Storm Water Extension 135,200 Navy Housing Retention Pond Storm Water Connection 200,000 Storm Water Control Devices 80,000 Roadways Engineering Design 50,000 Engineering Construction Services 50,000 Youth Services — Tree Replacement 10,500 Off -Site Potable Water SCADA 40,000 Wilmette Pump Station Closeout 85,488 Ancillary Projects McKinney Act Housing 20,000 Fence Project 5,000 Patriot Blvd[Willow Road & Patriot Marketplace Access 125,000 Chestnut Avenue Infrastructure 250,000 Navy Excess Land - Redevelopment 2,000,000 4,328,562 Total 2007 Capital Improvement Proqram 21,7 Capital - 5 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 GIP 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. BOND TYPES There are different types of bonds used depending on the type of project and its anticipated repayment funding. A description of the bond types and their use by the Village follows. General Obligation Bonds — This type of bond relies on property tax financing rather than 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 2007 Tax Levy requirement to meet debt service payments on the outstanding bonds is $15,852,015 although $13,999,085 are abated leaving a net requirement of $1,852,930. 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 - 1 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 that are used for operations. A balance must be achieved between operational needs, debt requirements and capital expenditures to stay within the limitations of annual revenues. Each year, the Board of Trustees and staff work carefully to assure this balance. The benefit of securing long -term financing to provide 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. OUTSTANDING DEBT This table lists the Village's outstanding debt at December 31, 2006 (the latest audited information available): Debt - 2 Purpose Source of Repayment Rate Maturi 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 4.25% CPBS 19986 Glen Development Debi Service (Abated) 4.50% 2018 $24,400,000 $16,830,000 4.30% CPBS 2000 Infrastructure Improvements Debt Service 4.50% 2008 $4,970,000 $2,875,000 3.50% CPBS 2001 Glen Development Debt Service (Abated) 4.35% 2012 $41,800,000 $31,000,000 SSA #36, SSA #37, North Maine 2.05% CPBS 2003A Infrastructure Improvements Utility System and Debt Service 3,10% 2017 $9,990,000 $6,645,000 1.30% CPBS 2003B System Improvements wholesale water 3.85% 2012 $1,995,000 $1,245,000 2.00% CPBS 2004A Glen Development GNAS Redevelopment 4,00% 2014 $25,000,000 $24,750,000 3.50% CPBS 2004B New Police Headquarters Facilit Debt Service 4.70% 2024 $22,315,000 $22,315,000 GENERAL OBLIGATION BONDS 3.50% Series 2005 Refunding Debt Service (Abated) 3.75% 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 Navy Housing Units Land Sales Fund 470% 2009 $27,940,000 $27,940,000 NOTES CPN 1997 System Improvements North Maine Utility System 4.942% 2019 $2,850,000 $2,030,203 Debt - 2 Appendix ql IL LINOIS Schedule 1 Revenue and Other Sources A -1 2006 2007 2008 orate Fund Actual Budget Projected Adopted Local Taxes Current Property Taxes 4,285,124 2,914,674 2,914,674 3,821,112 Prior Year Property Taxes 67,840 75,000 75,000 75,000 Property Taxes Pensions 2,012,424 2,855,000 2,855,000 3,035,000 Property Tax IMRF 966,092 1,075,000 1,075,000 1,115,312 Electric Utility Tax 2,094,860 2,530,000 2,530,000 2,605,900 Telecommunication Utility Tax 2,542,954 3,239,350 2,400,000 2,328,000 Natural Gas Utility Tax 1,135,483 1,364,750 1,364,750 1,405,693 Hotel Tax 919,765 772,500 947,358 950,000 Amusement Tax 115,388 103,000 118,860 122,415 Home Rule Sales Tax 2,236,302 4,588,100 4,588,100 5,803,125 16,376,233 19,517,374 18,868,742 21,261,557 Licenses and Permits Animal Licenses 2,430 2,500 2,500 2,500 Business Licenses 72,827 95,000 95,000 100,000 Liquor Licenses 176,790 190,000 201,000 195,000 Building Permits 1,046,317 1,500,000 900,000 736,950 Plumbing and Sewer Permits 54,409 75,000 30,000 75,000 Driveway Permits 8,316 13,000 10,000 13,000 Certificates of Occupancy 20,525 37,500 20,000 35,000 1,381,614 1,913,000 1,258,500 1,157,450 Fees and Fines Contractors Fees 63,017 65,000 65,000 65,000 Engineering Fees 239,132 110,000 110,000 110,000 Plan Fees 6,547 10,000 10,000 10,000 Plan Review Fees 42,571 95,000 35,000 95,000 Conditional Use Variance Fees 8,716 7,500 7,600 7,500 Electrical Inspection Fees 55,248 60,000 37,750 60,000 Elevator Inspection Fees 50,994 40,000 30,000 Reinspection Fees 20,125 20,000 20,000 20,000 Dog Impound Fees 2,367 2,000 2,000 2,000 Lease Fees 324,976 283,250 283,250 291,748 Fire Communication Fees 380,991 440,000 - Natural Gas Franchise Fees 58,713 60,475 75,000 75,000 Cable Franchise Fees 386,251 360,500 360,500 371,315 Traffic Fines 223,430 200,000 200,000 200,000 Development Fees 134,266 - 358,161 - Bidder Fees 7,003 10,000 10,000 10,000 Special Events Fees 6,525 - 3,000 2,010,871 1,763,725 1,607,261 1,317,563 A -1 Schedule 1 Revenue and Other Sources A -2 2006 2007 2008 Actual Budget Projected Adopted Service Charges Map Sales 236 500 25 500 Other Charges 68,245 50,000 50,000 50,000 68,481 50,500 50,025 50,500 Intergovernmental Glenbrook Fire District 2,654,850 2,814,921 2,473,694 2,424,220 Village of Golf 152,968 157,557 157,557 120,000 Current Road and Bridge Tax 234,361 215,000 215,000 215,000 Prior Year Road and Bridge Tax 3,323 3,500 3,500 2,500 Property Replacement Tax 229,116 200,000 200,000 200,000 Sales Tax 13,291,472 13,860,000 13,860,000 14,203,000 State Income Tax 3,342,154 3,500,000 3,750,604 3,925,000 Local Use Tax 582,153 500,000 565,000 600,000 Grant Proceeds 231,646 - 10,738 - Make -Whole Payments 801,157 895,000 959,789 925,000 Miscellaneous Intergovernmental 247,871 250,000 252,695 250,000 21,771,071 22,395,978 22,448,577 22,864,720 Investment Income Interest Savings 8,367 10,000 10,000 10,000 Interest Investments 730,537 400,000 600,000 475,000 738,904 410,000 610,000 485,000 Miscellaneous Revenues Land Sales - 250,000 775,000 250,000 SWANCC Host Community 100,000 100,000 100,000 OverlShort 81 - - - Miscellaneous Revenue (51,674) 100,000 150,000 100,000 (51,592) 450,000 1,025,000 450,000 Transfers From E -911 (Joint Dispatch) 180,000 - - - From Redevelopment Fund 2,000 2,000 2,000 2,000 From Caretaker Fund 2,000 2,000 2,000 2,000 From Water Fund 558,472 310,012 310,012 319,313 From Wholesale Water Fund 86,807 89,411 89,411 92,094 From North Maine Utility Fund 307,500 317,883 317,883 327,419 From Sewer Fund 87,111 29,237 29,237 30,114 From Commuter Parking Fund 28,100 5,000 5,000 5,000 From Escrow Deposit Fund 51,500 75,000 75,000 75,000 From Library 14,000 - - - 1,317,490 830,543 830,543 852,940 Total Corporate Fund Revenue and Other Sources 43,613,071 47,331,120 46,698,648 48,439,730 i A -2 Schedule 1 Revenue and Other Sources Total Motor Fuel Tax Fund Revenue and Other Sources 1,393,366 1,288,850 1,305,500 1,275,500 Refuse and Recycling Fund Fees and Fines License Fees 5,000 3,125 4,375 5,000 5,000 3,125 4,375 5,000 Service Charges Bin Sales 2006 2007 3,000 2008 Motor Actual Budget Projected Adopted Intergovernmental 7,973 8,000 5,200 8,325 Miscellaneous Intergovernmental 1,309,623 1,260,000 1,260,000 1,250,400 1,309,623 1,260,000 1,260,001) 1,250,000 Investment Income Interest Savings 396 500 500 500 Interest Investments 56,339 28,350 45,000 25,000 56,735 28,850 45,500 25,500 Transfers From Corporate Fund 27,009 - - - 27,009 Total Motor Fuel Tax Fund Revenue and Other Sources 1,393,366 1,288,850 1,305,500 1,275,500 Refuse and Recycling Fund Fees and Fines License Fees 5,000 3,125 4,375 5,000 5,000 3,125 4,375 5,000 Service Charges Bin Sales 2,710 2,500 3,000 Refuse Bag Sales 5,870 12,000 2,000 - Yard Waste Stickers 7,973 8,000 5,200 8,325 Tipping Fees 1,000,400 925,000 1,012,250 1,025,000 1,016,953 947,500 1,022,450 1,033,325 Investment Income Interest Savings 618 1,000 1,000 1,000 Interest Investments 21,822 14,213 35,000 25,000 22,440 15,213 36,000 26,000 Miscellaneous Host Community Fees 110,009 - - - 110,009 Total Refuse and Recycling Revenue and Other Sources 1,154,402 965,838 1,062,825 1,064,325 A -3 Schedule 1 Revenue and Other Sources 2006 2007 2008 Actual Budget Projected Adopted Dispatch Joint Fees and Fines Fire Communications - 375,000 - 375,000 - Service Charges 911 418,207 396,550 360,000 370,800 Wireless 911 221,755 185,400 224,400 230,720 Alarm Monitoring Fees 7,378 7,500 6,000 6,000 647,340 589,450 590,000 607,520 Investment Income Interest Savings 321 250 250 250 Interest Investments 12,102 8,842 9,800 9,750 12,423 9,092 10,050 10,000 Transfers From Corporate Fund - 1,310,000 1,535,598 1,239,681 1,310,000 1,535,598 1,239,681 Foreign Fire Insurance Investment Income Interest on Savings 475 250 450 250 Interest on Investments 3,991 2,000 7,000 2,000 4,466 2,250 7,450 2,250 Miscellaneous Foreign Fire Revenue 54,917 60,000 60,000 60,000 54,917 60,000 60,000 60,000 A -4 Schedule 1 Revenue and Other Sources Permanent Fund 2006 Actual 2007 Budget Projected 2008 Adopted Investment Income 3,781,800 - 200,616 559,589 Interest on Savings 2,361 500 500 500 Interest on Investments 868,406 250,000 1,000,000 250,000 Interest on Advances 952,163 - - - Investment Appreciation 9,208 - - - Interest on Savings 1,832,138 250,500 1,000,500 250,500 Transfers From Land Sales Fund 3,781,800 - 200,616 559,589 100 150 100 3,781,800 - 200,616 559,589 Permanent Fund Revenue and Other Sources 5,613,938 250,500 1,201,116 810,089 tw Deposit 737 - 737 - 737 737 Investment Income Interest on Savings 581 1,500 1,500 1,500 Interest on Investments 177,388 73,500 120,000 73,500 177,970 75,000 121,500 75,000 Investment Income Interest on Savings 954 1,000 900 1,000 Interest on Investments 27,371 14,000 26,000 14,000 28,325 15,000 26,900 15,000 Police Service Charges Sale of Fixed Assets 5,035 2,000 15,000 2,000 5,035 2,000 15,000 2,000 Investment Income Interest on Savings 166 100 150 100 Interest on Investments 742 - 1,250 - 908 100 1,400 100 Miscellaneous Miscellaneous Revenue 737 - 737 - 737 737 A -5 Schedule 1 Revenue and Other Sources 2006 2007 2008 Actual Budget Projected Adopted .Redevelopment Investment Income Interest on Saving 356 150 650 150 356 150 650 150 Miscellaneous Miscellaneous Revenue 887 3 887 - 3 Transfers From Special Tax Allocation Fund 1,200,000 1,000,000 1,000,000 718,642 1,200,000 1,000,000 1,000,000 718,642 Redevelopment Total i iii i 1,000,653 Investment lncome Interest on Saving 567 - 1,000 1,000 567 1,000 1,000 Miscellaneous Miscellaneous Revenue 140 2,700 - 140 - 2,700 - Transfers From Special Tax Allocation Fund 2,150,000 1,900,000 1,311,806 1,724,794 2,150,000 1,900,000 1,311,806 1,724, 794 Total Caretaker Fund Revenue and Other Sources 2,150,707 1,900,001) 1,315,506 1,725,794 Land Sales Fund Fees and Fines Lease Fees 5,710 2,700 2,700 2,500 5,710 2,700 2,700 2,500 Investment Income Interest on Savings 1,073 500 500 500 Interest on Investments 81,638 1,000 150,000 10,000 82,711 1,500 150,500 10,500 Miscellaneous Land Sales 18,899,176 - 1,003,082 30,797,945 18,899,176 - 1,003,082 30,797,945 Total Land Sales Fund Revenue and Other Sources 18,987,597 ii 1,156,282 30,810,945 A -6 Schedule 7 Revenue and Other Sources 2006 2007 2008 Actual Budget Projected Adopted Special Tax Allocation Fund Local Taxes Incremental Property Taxes 22,249,199 23,100,000 21,250,000 24,130,890 22,249,199 23,100,000 21,250,000 24,130,890 Investment income Interest on Savings 5,273 2,500 3,300 2,500 Interest on Investments 144,571 25,000 100,000 25,000 Interest Advance 70,000 - 219,844 27,500 103,300 27,500 Miscellaneous Bond Issues - Pond Premiums - Transfers From Permanent Fund 6,000,000 - 1,000,000 6,000,000 - 1,000,000 - Total Special Tax Allocation Revenue and Other Sources 28,469,043 23,127,500 22,353,300 24,158,390 Debt Service Funds Local Taxes Current Property Taxes 1,526,980 2,155,326 2,105,625 1,975,575 Prior Year Property Taxes 22,903 7,500 23,000 7,500 1,549,883 2,162,826 2,128,625 1,983,075 Investment Income Interest on Savings Interest on Investments Investment Appreciation Miscellaneous Contributions Transfers From Special Tax Allocation Fund From CPBS 02 339 200 83,155 5,200 (67,687) - 15,807 5,400 575 132,000 132,575 200 5,200 5,400 - 28,000,000 3,888,472 - 3,888,472 28,000,000 Total Debt Service Funds Revenue and Other Sources 5,454,161 2,168,226 2,261,200 29,988,475 A -7 Schedule 1 Revenue and Other Sources 2006 2007 2008 Actual Budqet Proiected Adopt( Local Taxes Home Rule Sales Tax 2,270,000 - 2,270,000 - Charges for Services Construction Reimbursements 100,022 - - - Bidder Fees 115,974 - 70,200 - 215,996 - 70,200 - Intergovernmental Grant Proceeds 334,183 515,852 515,852 665,345 From Refuse and Recycling Fund 334,183 515,852 515,852 665,345 Investment Income - 145,530 145,530 5,613,074 Interest on Savings 3,463 1,700 2,890 2,000 Interest on Investments 564,589 13,500 1,032,700 110,000 From Wholesale Water Fund 568,053 15,200 1,035,590 112,000 Miscellaneous Contributions 155,962 - 41,250 Miscellaneous Revenue 14,547 - 8,203 170,509 - 49,453 - Transfers From Corporate Fund 3,880,000 6,065,285 4,813,100 3,708,243 From Refuse and Recycling Fund 530,000 - - - From Permanent Fund - 145,530 145,530 5,613,074 From Land Sales Fund 10,047,209 13,679,090 7,817,814 4,500,000 From Water Fund 721,561 - - - From Wholesale Water Fund 150,000 154,500 154,500 159,135 From Sanitary Sewer Fund 180,622 - - - From North Maine Utility Fund - 398,000 398,000 409,940 15,509,392 20,442,405 13,328,944 14,390,392 Bond Proceeds Bonds 37,863,639 61,219 10,061,219 164,000 37,863,639 61,219 10,061,219 164,000 A -8 Schedule i Revenue and Other Sources Investment Income Interest on Savings 2006 2007 Interestonlnvestments 2008 Glenview Water Fund Actual Budget Projected Adopted Service Charges 211,447 481,000 400,000 Miscellaneous Connection Charges 58,630 101,500 60,000 55,000 Water Charges 7,280,915 9,183,607 8,996,100 9,550,418 Late Payment Fees 86,944 65,975 90,000 85,000 Water Meter Charges 169,900 76,125 88,700 77,267 Construction Water charges 24,419 25,375 18,000 20,000 Turn On Charges 1,040 - 1,800 - Water Meter Surcharaes (45) %750 - - Agreements and Recapture Charges 25,375 10,150 1,000 5,000 Sale of Fixed Assets (48,424) 7,613 - 7,500 7,598,753 9,521,095 9,255,600 9,800,185 Investment Income Interest on Savings 2,670 - 1,000 - Interestonlnvestments 204,876 211,447 480,000 400,000 Appreciation /Depreciation of Investments 19,664 - - - 227,210 211,447 481,000 400,000 Miscellaneous Miscellaneous Revenues 6,839 - 18,000 - 6,839 18,000 Transfers From Corporate Fund 567,000 - From Capital Projects Fund 365,636 From Special Tax Allocation Fund 3,637,752 Bonds Bonds Service Charges Water Charges Investment Income Interest on Savings Interest on Investments Appreciation /Depreciation of Investments 4,570,388 2131305 213,305 213,305 213,305 - 1,692, 776 1,470,049 1,568,487 1,657,890 1,692,776 1,470,049 1,568,487 1,657,890 803 1,000 500 500 36,565 27,300 32,000 25,000 32,335 - - - 69,703 28,300 32,500 25,500 Total Wholesale Water Fund Revenue and Other Sources 1,762,478 1,498,349 1,600,987 1,683,390 1 A -9 Schedule 1 Revenue and Other Sources 2006 2007 2008 Actual Budget Projected Adopted Services Charges Water Charges 5,545,174 6,652,294 6,143,140 6,924,691 Sewer Charges 312,031 498,530 427,113 598,381 Connection Charges 4,480 3,000 3,000 1,000 Late Payment Fees 62,617 30,000 50,000 50,000 Water Meter Charges 2,765 1,000 1,000 1,000 Construction Water Charges 50 500 500 500 Water Meter Supplies - 500 500 500 Miscellaneous Revenue 5,927,118 7,185,824 6,625,253 7,576,072 Investment Income Interest on Savings 2,063 2,500 2,500 1,000 Interest on Investments 50,282 53,279 60,000 50,000 Appreciation /Depreciation of Investments (1,576) - - 50,768 55,779 62,500 51,000 Miscellaneous Contributions - - - - OverlShort (20) - - - Miscellaneous Revenue 1,425 5,500 1,000 1,406 - 5,500 1,000 Bond Proceeds Bonds - 434,500 1,634,500 - - 434,500 1,634,500 - A -10 Schedule 1 Revenue and Other Sources 2006 2007 2008 Actual Budget Projected Adopted Glenview Sanitary Sewer Fund Fees and Fines Heatherfield 5,914 - 6,000 6,000 51914 6,000 6,000 Service Charges Connection Charges 10,998 5,075 5,075 5,000 Sewer Charges 1,394,958 1,470,267 1,470,267 1,657,380 Late Payment Charges 24,445 10,150 10,150 10,000 430,000 1,430,400 1,485,492 1,485,492 1,672,380 Investment Income 5,000 5,000 5,000 395 Interest on Savings 682 1,000 250 250 Interest on Investments 62,916 46,061 20,000 20,000 63,598 47,061 20,250 20,250 Miscellaneous Contributions - - Miscellaneous Revenue 12,250 12,250 - Transfers From Corporate Fund 423,000 From Sewer Fund 632,516 From Debt Service Fund 124,000 324,000 1,179,516 - - - Bond Proceeds 6,000 Bonds - 657,195 960,844 415,687 657,195 960,844 Total Glenview Sewer Fund Revenues and Other Sources 2,691,679 2,189,748 2,472,586 1,698,630 Service Charges Parking Fees Commuter Parking Passes Vendor Leases Investment Income Interest on Savings Interest on Investments Appreciation /Depreciation of Investments 101,603 95,000 100,000 100,000 307,484 365,000 324,000 324,000 6,600 6,000 6,600 6,000 415,687 466,000 430,600 430,000 424 500 500 500 15,348 5,000 5,000 5,000 395 - - - 16,167 5,500 5,500 5,500 A -11 Servloe Charges Sale of Fixed Assets CERF Rents Investment Income Interest on Savings Interest on Investments Transfers From Corporate Fund From Joint Dispatch Fund From Redevelopment Fund From Caretaker Fund From Glenview Water Fund From North Maine Utility Fund From MERFund Schedule 1 Revenue and Other Sources 2006 Actual 2007 2008 Budget Projected Adopted 331,040 225,000 10,000 - 951,531 951,531 637,148 331,040 951,531 1,176,531 647,148 1,206 - 500 1,000 803,886 150,000 150,000 805,092 150,500 151,000 3,361,568 32,666 11,305 111,656 190,801 82,734 11,620 3,802,350 A -12 Schedule 1 Revenue and Other Sources Transfers From Corporate Fund 2006 2007 12,592 2008 Municipal Equipment Repair Fund Actual Budget Projected Adopted (MERFund) Fees and Fines 46,521 From MERFund 16,410 From Library Other Fines 1,369,912 19,800 26,400 - 19,800 26,400 Service Charges Fleet Charges 1,403,763 1,403, 763 1,375,115 1,403,763 1,403, 763 1,375,115 Intergovernmental Library 2,500 4,500 4,500 - 2,500 4,500 4,500 Investment Income Interest on Savings 788 500 1,000 500 Interest on Investments - 10,000 10,000 788 500 11,000 10,500 Miscellaneous Insurance Recovery 2,485 10,000 10,000 10,000 Miscellaneous Revenue 107,088 85,000 106,000 85,000 109,573 95,000 116,000 95,000 Transfers From Corporate Fund 1,016,548 From Redevelopment Fund 12,592 From Caretaker Fund 38,346 From Glenview Water Fund 189,635 From North Maine Utility Fund 46,307 From Sewer fund 46,521 From MERFund 16,410 From Library 3,552 1,369,912 Total MERFund Revenues and Other Sources 1,480,273 1,501,763 1,555,063 1,511,515 A -13 Schedule 1 Revenue and Other Sources Investment Income Interest on Savings 1,478 1,500 1,500 1,500 Interest on Investments 246,918 50,000 85,000 50,000 Appreciation /Depreciation of Investments (6,709) - - - 241,688 51,500 86,500 51,500 Miscellaneous Insurance Premiums - Retirees 2006 2007 Actual Budget Projected 2008 Adopted Service Charges 96,352 30,000 250,000 30,000 Insurance Reimbursements 4,601,683 - - - Insurance Premiums 1,464,700 1,400,000 1,547,650 Insurance Premiums - Employees - 167,832 145,830 233,720 Insurance Premiums - Village 3,826,132 3,756,000 3,993,051 insurance Premiums - Retirees 440,000 450,000 489,900 Insurance Premiums - Library 456,000 392,000 423,200 From Commuter Parking Fund - 6,354,664 6,143,830 6,687,521 Investment Income Interest on Savings 1,478 1,500 1,500 1,500 Interest on Investments 246,918 50,000 85,000 50,000 Appreciation /Depreciation of Investments (6,709) - - - 241,688 51,500 86,500 51,500 Miscellaneous Insurance Premiums - Retirees 468,162 - Returned Premiums 22,477 - - - Insurance Recovery 96,352 30,000 250,000 30,000 Insurance Reimbursements 4,601,683 - - - 5,188,673 30,000 250,000 30,000 Transfers From Corporate Fund 950,000 From Joint Dispatch Fund 13,150 From Redevelopment Fund 47,100 From Caretaker Fund 58,100 From Glenview Water Fund 171,000 From Wholesale Water Fund 10,000 From North Maine Utility Fund 74,000 From Glenview Sanitary Sewer Fund 39,000 From Commuter Parking Fund 2,925 From MERFund 29,250 From Library - 1,394,525 A -14 Schedule 1 Revenue and Other Sources 2006 2007 2008 Actual Budget Projected Adopted Facilities Replacement Fund (FRFund) Intergovernmental Miscellaneous 13,250 - 13,250 Investment Income Interest on Savings 481 - 200 500 Interest on Investments 15,757 300,000 100,000 Appreciation /Depreciation of Investments (5,748) - - 10,490 300,200 100,500 Transfers From Corporate Fund 2,000,000 2,000,000 2,000,000 2,000,000 - Totaf FRFund Revenues and Other Sources 10,490 2,000,000 2,313,450 100,500 Police Pension Trust Fund Service Charges Pension - Village 1,295,000 1,295,000 1,320,000 1,295,000 1,295,000 1,320,000 Investment Income Interest on Savings 1,371 1,500 1,500 1,500 Interest on Investments 1,766,313 1,350,000 1,015,000 1,350,000 1,767,685 1,351,500 1,016,500 1,351,500 Miscellaneous Contributions - Employees 708,716 650,000 600,000 650,000 708,716 650,000 600,000 650,000 Transfers From Corporate Fund 930,687 - - 930,687 Totaf Police Pension Fund Revenues and Other Sources 3,407,087 3,296,500 2,911,500 3,321,500 A -15 Schedule 1 Revenue and Other Sources Special Service Area Agency Fund Local Taxes Current Property Taxes 142,061 139,957 139,957 135,689 142,061 139,957 139,957 135,689 Investment Income Interest on Savings 200 500 500 500 Interest on Investments 1,087 750 1,000 750 1,287 1,250 1,500 1,250 A -16 2006 2007 2008 Firefighters' Pension Trust Fund Actual Budget Projected Adopted Service Charges Pension - Village 1,560,000 1,560,000 1,715,000 - 1,560,000 1,560,000 1,715,000 Investment Income Interest on Savings 887 1,500 1,600 1,500 Interest on Investments 3,383,530 1,325,000 3,000,000 1,325,000 3,384,417 1,326,500 3,001,600 1,326,500 Miscellaneous Contributions - Employees 574,334 615,000 600,000 615,000 574,334 615,000 600,000 615,000 Transfers From Corporate Fund 1,081,738 - - - Special Service Area Agency Fund Local Taxes Current Property Taxes 142,061 139,957 139,957 135,689 142,061 139,957 139,957 135,689 Investment Income Interest on Savings 200 500 500 500 Interest on Investments 1,087 750 1,000 750 1,287 1,250 1,500 1,250 A -16 Schedule 2 Expenditures and Other Uses Regular Salaries Holiday Pay Longevity Overtime Salaries Shift Reduction Pay Reimbursed Overtime Salaries Deferred Compensation Part Time Salaries Temporary/Seasonal Salaries Auto Allowance FICA IMRF Health Insurance Contractual Professional Services Legal Services Prosecutor Services Outside Litigation Litigation Disbursements Contractual Disbursements Telephone Printing and Publishing Postage Dues, Memberships and Subscriptions Maintenance of Equipment and Vehicles Maintenance of Buildings Selection and Promotion Quartermaster Supplies Wellness Program Commission Expense Association Fees Maintenance of Buildings Maintenance of Computers Maintenance of Vehicles Maintenance of Equipment Maintenance of Roadways Storm Water Maintenance Maintenance of Grounds Snow and Ice Maintenance Maintenance of Street Lights Street Sweeping CERF Rentals Charge Backs 21,412,828 347,778 207,160 1,620,912 21,012 48,637 57,155 193,907 287,433 10,800 866,855 988,469 3,681,393 29,744,338 3,118,174 189,600 20,400 146,079 4,427 2,779 302,491 105,277 91,269 68,639 372,196 4,036 51,692 93,744 2,703 3,165 1,560 21,146,932 21,175,494 21,364,318 359,000 359,000 312,531 223,234 204,580 193,395 1,221,339 1,766,339 1,498,724 45,000 45,000 - 64,881 70,131 81,825 241,016 452,051 395,236 301,072 383,963 261,646 10,800 12,900 34,700 838,586 890,966 866,802 914,409 974,421 909,935 3,313,581 3,320,961 3,626,118 28,679,849 29,655,805 29,545,230 2,110,974 1,668,777 1,739,945 208,560 208,560 189,600 22,440 22,440 20,400 181,000 221,500 160,000 12,000 12,000 12,000 3,000 7,000 3,000 240,200 304,160 441,786 105,580 117,730 132,820 106,605 107,405 110,454 71,120 72,950 78,430 291,893 380,848 551,437 102,000 87,000 80,982 80,982 1,600 400 150 13,000 13,000 931,680 931,680 205,185 5,185 1,108,873 1,116,073 6,000 6,000 674,883 624,883 42,350 42,350 390,625 389,725 323,444 285,044 714,851 714,910 (494,696) 4,578,230 7,452,949 7,421,952 B -1 31,800 70,000 400 13,000 802,043 1,195,087 1,104,728 28,450 479,405 94,902 578,295 651,696 268,509 133,015 517,147 (1,687,307) 7,721,042 Schedule 2 Expenditures and Other Uses Other Charges Training 2006 2007 345,325 2008 Incentives and Recognition Actual Budget Projected Adopted Commodities 19,800 - 445,000 650,000 400,000 Office Supplies 92,677 93,950 88,790 95,135 Computer Supplies 75,660 78,000 51,300 77,200 Other SuppliesfTools 382,624 220,256 153,776 166,156 Janitorial Supplies 70,564 94,464 - 5,000 Building Supplies 77,201 106,452 1,010,000 1,060,500 Uniforms and Safety Shoes 87,332 91,325 90,500 102,768 Rentals 72,601 81,090 57,490 51,359 Trustee Expenses 7,048 15,050 15,050 16,400 Bank Service Charges 8,594 8,000 8,000 8,000 Utilities 228,667 497,950 Charge Backs - (714,366) 1,102,968 572,171 464,906 517,018 Other Charges Training 247,214 410,265 345,325 473,340 Incentives and Recognition 55,013 20,750 27,900 28,900 Contingencies 19,800 - 445,000 650,000 400,000 Pension Expense - 2,855,000 2,855,000 3,035,000 Community Service 9,651 6,850 13,662 - Automobile Reimbursements - - - 300 Business Retention 375,800 621,858 - - 5,000 Insurance Liability Building Improvements 1,010,000 1,010,000 1,060,500 Economic Development Agreement 10,889 1,250, 000 1,250,000 1,175,000 Commissions - 8,000 8,000 12,795 311,878 6,005,865 6,159,887 6,190,835 TOW Opemati0nai Expendltumes 35,737,415' 42,Ti0,834 4 ,7 ' 43,974�1T"a, Capital Outlay Village -Wide Information Systems 126,992 - - - Machinery andEquipment 233,245 180,000 99,000 371,858 Furniture and Fixtures 5,304 - 19,800 - Vehicles 23,389 42,000 - Computer Equipment 15,795 - 7,000 - Land Acquisition - 250,000 - 250,000 Geographical Information System 216,930 300,000 250,000 - 621,654 772,000 375,800 621,858 Capital Projects Building Improvements 10,889 - - - 10,889 B -2 Schedule 2 Expenditures and Other Uses Transfers To Motor Fuel Tax Fund To CERFund To FRFund To Capital Projects Fund To Geenview 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 Communicatlons) TG Police Headquarters Capital Projects Fund 2006 Actual 2007 Budget Projected 2008 Adopted 27,009 8,000 8,000 3,361,568 - - - - 2,000,000 2,000,000 2,510,000 5,490,285 4,638,100 3,708,243 567,000 - - - 423,000 1,016,548 950,000 - - - 930,687 1,081,738 - 1,310,000 1,535,598 1,239,681 1,370,000 575,000 175,000 12,237,549 9,375,285 8,348,698 4,947,924 Motor Capital Projects 2006 Projects 1,380,596 - 2007 Projects - 1,260,000 1,260,000 - 2008 Projects - - - 21000,000 1,380,596 1,260,000 1,260,000 2,000,000 Refuse Recycling Fund Contractual Disposal Fees 13,228 13,228 Commodities Recycling Bins Refuse Bags Yard Waste Stickers Other Expenditures Contingencies Other Charges SWANCC Dumping Fees Miscellaneous Expenditures 7,632 8,000 8,000 9,378 15,000 - 15,000 7,875 10,000 6,300 10,000 24,885 33,000 6,300 33,000 745,265 3,077 748,342 B -3 900,000 900,000 900,000 900,000 785,000 785,000 785,000 785,000 785,000 785,000 Schedule 2 Expenditures and Other Uses Transfers To Capital Projects Fund 2006 Actual 530,000 530,000 2007 Budget Projected - 2008 Adopted Total - 1,718,000 1,691,300 818,000 Dispatch Personnel Regular Salaries 187,957 977,272 937,616 1,063,933 Holiday Pay 562 - 15,000 33,251 Longevity Pay 2,834 9,450 9,450 9,804 Overtime Salaries - 48,864 350,000 51,875 Shift Reduction Pay 15,000 - Part Time Salaries 120,000 15,000 Temporary/Seasonal Salaries - - 7,700 - FICA 16,014 88,403 79,223 88,488 IMRF 21,339 118,448 106,148 115,373 Health Insurance 31,535 165,900 165,900 164,359 260,241 1,528, 337 1,701,037 1,527,083 Contractual Professional Services 19,040 132,115 132,115 6,000 Telephone 65,272 123,200 237,200 Dues, Memberships and Subscriptions - - - 450 Support Services Charge Backs - - 169,413 Maintenance of Equipment 6,293 7,000 84,555 90,605 255,315 376,315 260,418 Commodities Other Supplies - 40 5,050 Building Maintenance - - 9,200 Uniforms and Safety Shoes 1,350 - 5,000 8,600 Rentals - - 9,050 1,350 5,040 31,900 Other ChaW Training 897 - 2,700 15,500 Contingency 100,000 - - 897 100,000 2,700 15,500 Total [Operational Fxpendituras 353,093 1,883,69 2,085,092 1,834,941 Capital Outlay Village Wide Information System 540 - - - Machinery andEquipment 10,304 31,000 380,000 10,000 10,844 31,000 380,000 10,000 B -4 Schedule 2 Expenditures and Other Uses 2006 2007 2008 Actual Budget Projected Adopted Transfers To Corporate fund 180,000 To CERFund 32,666 To Insurance Fund 13,150 225,816 Total Joint Dispatch Fund Expenditures and Other Uses 589,753 1,914,652 2,465,092 1,844,901 Foreign Fire Fund Contractual Professional Services 1,589 11,600 62,000 11,600 1,589 11,600 62,000 11,600 Commodities Other Supplies Total Operabonat Facperid hiss Capital Outlay Machinery and Equipment 599 599 2,188 11 800 82,000, 11,800 4,693 150,000 5,200 150,000 4,693 150,000 5,200 150,000 Total Foreign Fire Fund Expenditures and Other Uses 6,881 161,600 67,200 161,600 Permanent Fund Capital Projects Contributions to Component Unit - 1,000,000 2007 Projects 1,500,000 1,500,000 - 1,500,000 1,500,000 1,000,000 Transfers To Special Tax Allocation Fund To Capital Projects Fund 1,000,000 - 145,530 145,530 5,613,074 145,530 1,145,530 5,613,074 (Total Permanent Fund Expenditures and Other Uses - 1,645,530 2,645,530 6,613,074 Deposit Transfers To Corporate Fund 51,500 75,000 75,000 75,000 51,500 75,000 75,000 75,000 Total Escrow Deposit Fund Expenditures and Other Uses 51,500 75,000 75,000 75,004 Deposit Fund [Total Deposit Fund Expenditures and Other Uses - - B -5 Schedule 2 Expenditures and Other Uses 2006 2007 2008 Actual Budget Projected Adopted Police Special Fund Oder Charges Contingency 1,602 7,500 7,500 27,500 1,602 7,500 7,500 27,500 Total Police Special Fund Expenditures and Other Uses 1,602 7,500 7,509 27,500 Personnel 14,628 10,950 10,950 7,500 Regular Salaries 452,303 349,921 319,416 241,534 Longevity 665 3,260 3,260 486 Overtime Salaries 5,512 5,000 - 500 Deferred Compensation 7,000 6,150 6,150 5,250 Part Time Salaries 53,148 - 8,250 - Temporary/Seasonal Salaries 560 16,476 16,477 Auto Allowance 39,487 - - 2,500 FICA 36,383 33,267 33,267 33,267 IMRF 53,479 35,867 35,867 24,554 Health Insurance 65,229 46,597 46,597 34,241 674,279 496,538 444,557 358,809 Contwactual Professional Services 154,830 229,000 210,662 181,391 Telephone 9,997 12,980 12,980 - Printing and Publishing 1,050 8,000 8,000 5,000 Postage 977 1,800 800 900 Dues, Memberships and Subscriptions 2,566 2,990 2,990 590 Maintenance of Equipment and Vehicles 818 - - 2,500 Maintenance of Buildings 35 170,012 21,800 22,688 Support Service - Charge Backs - 11,340 11,340 78,582 Maintenance of Vehicles 7,510 10,000 - Maintenance of Equipment 5,700 100 - CERF Rentals 3,740 3,740 2,545 170,273 453,072 282,412 294,196 Commodities Office Supplies 14,628 10,950 10,950 7,500 Other Supplies 672 2,900 1,500 900 Janitorial Supplies 978 - Repair Parts 11,377 - - - Uniforms and Safety Shoes 471 1,150 1,150 112 Rentals 776 8,250 8,250 1,625 Utilities 10,585 39,487 23,250 21,850 10,137 B -6 Schedule 2 Expenditures and Other Uses B -7 2006 2007 2008 Actual Budget Projected Adopted Other Charges Training 3,611 8,100 3,400 1,000 Incentives and Recognitions 1,224 - - Insurance Liability - 50,000 50,000 52,500 4,834 58,100 53,400 53,500 TOM $73 1tQ349b4 7 Capital Outlay Village Wide Information System 9,662 Machinery and Equipment 599 Furniture and Fixtures 480 2,000 2,000 Computer Equipment 7,485 - 18,226 2,000 2,000 - Transfers To Corporate Fund 2,000 2,000 2,000 2,000 To CERFund 11,305 - - To MERFund 12,592 To Insurance Fund 47,100 72,997 2,000 2,000 2,000 Total Redevelopment Fund Expenditures and Other Uses 980,097 1,034,960 806,219 718,642 Caretaker Fund Personnel Regular Salaries 231,101 234,403 284,308 264,004 Longevity 1,330 694 - 1,536 Overtime Salaries 19,735 - 50,000 50,000 Deferred Compensation 292 - - - TemporarylSeasonal Salaries 20,718 23,100 15,990 16,614 FICA 39,999 18,686 29,806 25,410 IMRF 51,978 24,178 40,178 31,270 Health Insurance 51,194 43,914 43,914 48,101 416,346 344,975 464,196 436,935 B -7 Contractual Professional Services Telephone Maintenance of Equipment and Vehicles Maintenance of Buildings Support Services - Charge Backs Maintenance of Vehicles Maintenance of Roadways Storm Water Maintenance Maintenance of Grounds Snow and Ice Maintenance Parking Deck Maintenance CERF Rentals Gallery Park Maintenance Lake Management Natural Resources Commodities Other Supplies Janitorial Supplies Repair Parts Uniforms and Safety Shoes Rentals Signs - Street and Traffic Utilities Other Charges Insurance Liabilities Miscellaneous Total Operatlonal Expenditures Capital Outlay Machinery and Equipment Transfers To Corporate Fund To CERFund To MERFund To Insurance Fund Schedule 2 61,750 61,750 65,000 Expenditures and Other Uses - - - 2006 2007 61,750 2008 Actual Budget Projected Adopted 872,278 - 1,621 - 4,095 2,000 3,200 - 77,151 - - 2,000 - - - 95,246 38,346 - 4,919 58,100 22,380 32,380 - 210,102 178,956 178,956 2,000 24,625 24,625 - 182,935 226,950 146,650 36,000 40,500 - 412,940 250,440 226,368 53,362 53,362 20,296 - 390,554 249,079 451,275 104,896 35,796 172,480 - 103,425 40,825 103,625 953,524 1,512,073 1,137,734 1,220,859 138,835 1,224 2,148 621 7 4,000 - - 3,080 167,687 317,596 7 - - 61,750 61,750 65,000 30,000 - - - 30,000 61,750 61,750 65,000 1,717,488 1,918,798 1,863,688 11,74W, 9,000 - 9,000 - - - 2,000 2,000 2,000 2,000 111,656 - - - 38,346 58,100 - 210,102 2,000 2,000 2,000 B -8 Schedule 2 Expenditures and Other Uses 2005 2007 2008 Actual Budget Projected Adopted Glen Land Sales Fund Contractual Professional Services 180 7,605 153,990 180 7,605 153,990 Other Charges Cost of Issuance - 225,000 105,750 225,000 MWRD Service Fees 225,000 2,403,750 - 2,403,750 Incentive Fees 530,105 2,628,750 - 2,628,750 Total Opradonal Expnditum 755,105 12,239,471 105,750 14,769,3169 Debt Service Capital Projects 7,740,000 9,039,000 9,039,000 8,335,000 Land Acquisitions 3,673,469 22,866,262 4,253,075 3,427,669 Paying Agent Fees 2,750 22,866,262 5,000 5,000 Debt Service 56,830 - - Bond Interest 11,473,049 294,000 13,297, 075 11,767,669 Paying Agent Fees - 2,000 Interest Expense 895,334 - 895,334 296,000 Transfers To Special Tax Allocation Fund 6,000,000 To Permanent Fund 3,781,800 200,616 559,589 To Debt Service Fund - - 28,000,000 9,781,800 200,616 28,559,589 -Total .• Other Uses 11,432,418 23,162,262 313,971 28,713,579 Special Tax Allocation Fund (STAFund) Contractual Make Whole Payments 8,584,012 9,610,721 9,610,721 12,140,619 8,584,012 9,610,721 9,610,721 12,140,619 Other Charges MWRD Service Fees - 225,000 225,000 225,000 Incentive Fees 203,750 2,403,750 203,750 2,403,750 203,750 2,628,750 428,750 2,628,750 Total Opradonal Expnditum 8,787,762 12,239,471 10,039,471 14,769,3169 Debt Service Bond Principal 7,740,000 9,039,000 9,039,000 8,335,000 Bond Interest 3,673,469 4,253,075 4,253,075 3,427,669 Paying Agent Fees 2,750 7,000 5,000 5,000 Interest Expense 56,830 - - 11,473,049 13,299,075 13,297, 075 11,767,669 B -9 Schedule 2 Expenditures and Other Uses Contractual 2006 2007 2008 Development Fees Actual Budget Projected Adopted Transfers 134,266 To Redevelopment Fund 1,200,000 1,000,000 1,000,000 718,642 To Caretaker Fund 2,150,000 1,900,000 1,311,806 1,724,794 3,350,000 2,900,000 2,311,806 2,443,436 Expenditures Total STAFund . Other Uses 23,610,810 :i Debt Service Funds Debt Service 2,460,027 121,757 Bond Principal 1,750,000 1,875,000 1,875,000 27,686,220 Bond Interest 1,135,075 1,058,075 2,269,119 2,288,755 Paying Agent Fees 600 2,200 2,200 2,800 Glen TIF Projects 2,885,675 2,935,275 4,146,319 29,977,775 Contractual Development Fees 134,266 134,266 Other Charges Cost of Issuance 110,099 110,099 taf ilpera onal.l xpenft *,95 Capital outtaY Miscellaneous Improvements 2,460,027 121,757 2,460,027 - 121,757 Capital projects Glenview Wide Projects 7,315,164 5,888,634 5,526,419 10,150,773 Glen TIF Projects 3,773,346 13,679,090 13,679,840 4,328,562 Police Headquarters Project 2,607,633 575,000 175,000 13,696,143 20,142,724 19,381,259 14,479,335 Transfers To Corporate Fund To Debt Service Fund 3,888,472 - To Glenview Water Fund 4,003,388 To Glenview Sanitary Sewer Fund 664,184 - To Glen Capital Projects Fund 10,047,209 13,679,090 7,817,814 4,500,000 18,603,253 13,679,090 7,817,814 4,500,000 B -10 Schedule 2 Expenditures and Other Uses Other Charges Training 2006 2007 10,500 11,690 2006 Glenview Water Fund Actual Budget Projected Adopted Personnel 181,250 194,200 5,376 191,750 Regular Salaries 1,328,730 1,301,684 985,000 1,090,020 Longevity 4,443 12,018 12,018 8,297 Overtime Salaries 162,385 175,000 150,000 136,000 Deferred Compensation 1,750 - - - TemporarylSeasonal Salaries 24,504 26,546 26,546 21,346 FICA 83,095 119,283 119,283 96,057 IM RF 110,151 134,555 134,555 121,581 Health Insurance 174,478 222,079 205,000 207,004 1,889,536 1,991,165 1,632,402 1,680,305 Contractual Professional Services 350,954 35,000 35,083 30,000 Telephone 13,420 45,000 45,000 Printing and Publishing 4,006 4,500 4,500 4,500 Postage 24,046 24,800 24,800 24,800 Dues, Memberships and Subscriptions 2,796 4,000 4,000 3,000 Maintenance of Equipment and Vehicles 10,083 1,250 1,250 1,250 Maintenance of Buildings - 32,532 32,532 - Water Purchases 2,743,543 - - - Support Services - Charge Backs - 15,810 15,810 122,946 Maintenance of Vehicles - 179,100 179,100 184,226 Water Distribution Costs 1,600 455,646 414,921 495,600 East Pump Station Operations - 212,325 112,675 285,775 West Pump Station Operations 111,725 71,525 150,103 Supplies and Metering 3,568,130 3,567,130 3,247,160 CERF Rentals - 98,621 98,621 55,711 3,150,448 4,758,439 4,606,947 4,605,071 Commodities Office Supplies 4,208 3,500 4,500 4,500 Computer Supplies 3,295 3,295 - Other Supplies 450,627 2,000 14,000 2,000 Janitorial Supplies - - 1,200 - Repair Parts 807 - Uniforms and Safety Shoes 5,899 6,400 6,429 7,080 Rentals 5,900 5,900 5,900 Bank Service Charges 4,227 6,000 6,000 6,000 Utilities 174,199 2,626 643,261 23,800 43,949 25,480 Other Charges Training 3,165 10,500 10,500 11,690 Incentives and Recognitions 2,211 - - Insurance Liabilities - 181,250 181,250 194,200 5,376 191,750 191,750 205,890 Tts _ _- W B -11 Schedule 2 Expenditures and Other Uses B -12 2006 2007 2008 Actual Budget Projected Adopted Capital Outlay Village Wide Information Systems 16,102 Improvements (2,943,098) (2,926,996) Capital Protects 2006 Projects 3,482,758 - - 2007 Projects - 3,273,695 3,228,641 2008 Projects - - - 3,399,964 3,482,758 3,273,695 3,228,641 3,399,964 Transfers To Corporate Fund 558,472 310,012 310,012 319,313 To CERFund 190,801 - - - To Capital Projects 721,561 To MERFund 165,271 To Insurance Fund 171,000 - - - 1,807,105 310,012 310,012 319,313 Total Water Fund Expenditures and Other Uses 8,051,489 i i i 2 10,236,0 Wholesale Water Fund Personnel Regular Salaries 9,534 10,336 18,000 63,803 Longevity 273 - Overtime Salaries 5,307 3,600 5,500 Deferred Compensation 146 - - - FICA 2,253 817 1,200 5,302 IMRF 3,083 1,068 1,700 6,818 Health Insurance 6,500 1,763 1,763 2,300 27,095 13,984 26,263 83,723 Contractual Professional Services 60 1,500 1,500 17,560 Telephone - 1,200 - - Maintenance of Buildings 893 2,760 2,760 106,653 Water Purchases 834,008 822,680 822,680 855,600 Support Services - Charge Backs - 2,650 2,650 - 834,961 830,790 829,590 979,813 Commodli0es Other Supplies/Tools 1,007 300 300 1,000 Rentals - 500 500 500 Utilities 72,254 99,255 80,000 73,261 100,055 80,800 1,500 B -12 Schedule 2 Expenditures and Other Uses Personnel 2006 2007 2008 Regular Salaries Actual Budget Projected Adopted Other Charges 4,132 1,528 1,528 1,844 Depreciation 62,816 90,000 90,000 80,000 Amortization 4,832 - - - Insurance Liabilities - 10,600 10,600 11,350 FICA 67,648 10,600 10,600 11,350 Tot OWaftW Expem t m 1,002�M 965,429 947,283 110151386 Capital Outlay 74,577 39,264 39,264 66,587 Village Wide Information Systems 2,304 557,192 557,430 - 2,304 - - Debt Service Bond Principal - 190,000 190,000 195,000 Bond Interest 44,124 40,732 40,732 36,173 Paying Agent Fees 600 1,000 1,000 1,000 44,724 231,732 231,732 232,173 Transfers To Corporate Fund 86,807 89,411 89,411 92,094 To Capital Projects Fund 150,000 154,500 154,500 159,135 To Insurance Fund 10,000 - - 246,807 243,911 243,911 251,229 Jotal Wholesale Water Fund Expenditures and Other Uses :ri 1,431,072 Personnel Regular Salaries 182,365 335,955 332,193 353,295 Longevity 4,132 1,528 1,528 1,844 Overtime Salaries 63,340 90,000 90,000 80,000 Deferred Compensation 875 - - - Part Time Salaries 20,003 20,644 20,644 20,644 FICA 40,461 35,165 35,165 34,875 li 55,566 34,636 38,636 45,178 Health Insurance 74,577 39,264 39,264 66,587 441,318 557,192 557,430 602,423 B -13 Contractual Professional Services Telephone Printing and Publishing Postage Maintenance of Equipment Maintenance of Buildings Water Purchases Support Services - Charge Backs Maintenance of Vehicles Water Distribution Costs East Pump Station Operations Supply and Metering Sewer Collection System CERF Rentals Commodities Office Supplies Other Supplies and Tools Janitorial Supplies Building Parts and Supplies Uniforms and Safety Shoes Rentals Bank Charges Utilities Other Charges Insurance Liabilities Amortization Total Operational Expenditures Capital Outlay Village Wide Information Systems Capital PMjecta 2007 Projects 2008 Projects Debt Service Bond Principal Bond Interest Paying Agent Fees Note Principal Schedule 2 Expenditures and Other Uses 2006 2007 404,818 2008 Actual Budget Projected Adopted 162,447 31,500 31,861 120,725 25,285 3,200 18,200 11056 1,000 1,500 1,300 20,468 22,000 22,000 22,000 324 1,250 1,250 1,250 - 10,800 10,800 6,000 3,586,857 - 13,900 13,900 69,199 - 45,500 45,500 45,631 200 179,393 179,393 169,488 - 86,900 86,900 41,785 3,848,175 3,848,175 4,103,300 2,800 2,800 11,935 - 28,067 28,067 18,861 3,796,638 4,274,485 4,290,346 4,490,749 725 1,000 1,000 2,000 137,966 5,000 7,500 - 40 - - 188 3,837 1,050 1,054 22,821 24,000 2,000 4,286 6,000 6,000 6,000 6,920 - 303 176,783 37,050 17,856 8,000 - 75,500 75,500 84,050 6,626 - - 6,626 75,500 75,500 84,050 4,421,365 4,914,227 4,941,133 5,185,222 14,189 14,189 1,983, 500 1,983,500 1,983,500 - - 396,000 1,983,500 396,000 - 390,017 390,017 404,818 295,080 269,297 269,297 246,924 900 600 600 600 115,039 115,039 120,725 295,980 774,953 774,953 773,067 B -14 Schedule 2 Expenditures and Other Uses Personnel 2006 2007 2008 Regular Salaries Actual Budget Projected Adopted Transfers 4,914 2,151 To Corporate Fund 307,500 317,883 317,883 327,419 To CERFund 82,734 - - - To Capital Projects Fund 16,054 398,000 398,000 409,940 To MERFund 46,307 - - - To Insurance Fund 74,000 35,601 35,099 28,005 Health Insurance 510,541 715,883 715,883 737,359 Personnel Regular Salaries 318,857 344,340 344,340 282,598 Longevity 4,914 2,151 Overtime Salaries 35,804 13,580 10,000 Deferred Compensation 146 - - TemporarylSeasonal Salaries 16,054 4,962 - FICA 24,568 27,233 27,233 22,548 IMRF 31,534 35,601 35,099 28,005 Health Insurance 45,981 58,748 58,748 53,668 477,858 465,922 483,962 398,970 Contractual Professional Services 62,243 2,500 2,500 - Maintenance of Equipment 187 - Maintenance of Buildings 3,662 10,224 16,224 9,925 Support Services - Charge Backs - 2,050 2,050 42,973 Maintenance of Vehicles 40,400 48,400 40,530 Sewer Collection System 56,436 56,436 75,243 Heatherfield Lift Station 3,000 3,000 3,000 Lake Avenue Lift Station 3,000 3,000 8,695 CERF Rentals - 38,159 38,159 17,827 66,092 155,769 169,769 198,193 Commodities Other Supplies and Tools 13,217 500 500 1,600 Janitorial Supplies - 300 - Uniforms and Safety Shoes 600 1,400 1,400 Rentals 676 700 700 Bank Charges 1,691 3,000 3,000 3,000 Utilities 1,948 745 - 18,132 4,900 6,645 5,300 Other Charges Training - 1,500 1,500 1,800 Insurance Liabilities 41,500 41,500 44,300 43,000 43,000 46,100 total a O02 6 I . , : Ttf3,3T6 846, 3 B -15 Schedule 2 Expenditures and Other Uses B -16 2006 2007 2008 Actual Budget Projected Adopted Capital Outlay Village Wide Information Systems 2,339 System Improvements (1,073,531 (1,071,192) Capital projects 2006 Projects 1,621,486 - 1,761,309 2007 Projects 2,311,095 2,311,095 2008 Projects - - 1,471,345 1,621,486 2,311,095 4,072,404 1,471,345 Transfers To Corporate Fund 87,111 29,237 29,237 30,114 To Capital Projects Fund 180,622 - - - To MERFund 46,521 To Insurance Fund 39,000 - - 353,254 29,237 29,237 30,114 Total Sewer Fund Expenditures d Other Uses 1,465,630 3,009,923 :i i Commuter Parking Fund Personnel Regular Salaries 18,245 27,667 60,000 29,050 Overtime Salaries 1,049 - 3,500 1,000 Deferred Compensation 146 - - - FICA 4,487 2,188 4,590 2,300 IMRF 6,006 2,860 6,150 2,978 Health Insurance 16,100 4,720 4,720 13,003 46,033 37,435 78,960 48,331 Contractual Professional Services 116,620 121,800 72,644 74,750 Telephone 8,477 4,600 5,920 Maintenance of Equipment 3,730 - - Maintenance of Buildings 119,604 119,604 145,328 Support Services - Charge Backs - 525 525 4,188 128,827 246,529 198,693 224,266 Commodities Other Supplies and Tools - 34,500 34,500 68,200 Janitorial Supplies 4,752 - - - Building Repair Parts and Supplies 8,220 - - - Rentals 125,647 94,250 94,250 94,250 Bank Charges 5,241 7,000 7,000 3,500 Utilities 34,576 42,489 42,489 - 178,436 178,239 178,239 165,950 Other Charges Insurance Liability - 3,100 3,100 3,250 3,100 3,100 3,250 -: Toil *ndonal E*ndlturas " _ - -- b 4 KO w. s��ap-� y yw T7Qri77f •, t 7n 44't�l�l B -16 Schedule 2 Expenditures and Other Uses 2006 2007 2006 Actual Budget Projected Adopted Capital Outlay Village Wide Information System 460 Machinery and Equipment 405 - - Land Acquisition - 500,000 500,000 Demolition - 50,000 865 550,000 500,000 Transfers To Corporate Fund 28,100 5,000 5,000 5,000 To Insurance Fund 2,925 - - 31,025 5,000 5,000 5,000 Total Commuter Parking Fund Expenditures and Other Uses 385,187 1,020,303 Capital Equipment Replacement Fund (CERFund) Contractual Services Professional Services 22,119 22,119 Capital Outlay Village Wide Information Systems 100,300 - - Machinery and Equipment 107,543 9,965 9,965 - Vehicles 932,059 1,742,277 600,000 146,450 Building improvements 79,361 1,219,263 1,752,242 609,965 146,450 Transfers 332,872 To Sewer Fund 92,332 - - - 345,664 92,332 Municipal ,. Personnel Regular Salaries 332,872 371,209 421,270 345,664 Longevity 5,448 5,694 5,694 5,850 Overtime Salaries 10,867 15,000 25,000 25,000 Deferred Compensation 146 - - - Part Time Salaries - - - 15,360 Temporary/Seasonal Salaries 4,076 5,200 3,539 - FICA 36,047 31,338 31,338 29,482 IMRF 48,239 38,372 38,372 36,121 Health Insurance 83,560 63,332 63,332 57,737 521,255 530,145 588,545 515,214 B -17 Schedule 2 Expenditures and Other Uses Other Charges Training 2006 2007 3,500 2008 Fuel Actual Budget Projected Adopted Contractual - 31,000 39,000 32,500 Professional Services 147,638 145,060 145,060 120,060 Telephone 1,504 3,600 3,600 1,306,070 Dues, Memberships and Subscriptions 25 1,960 1,960 1,960 Building Maintenance 890 3,000 - Accident Repairs 17,128 25,000 25,000 20,000 Support Services - Charge Backs - 2,950 2,950 - Vehicle Maintenance (6,140) 10,000 10,000 100,000 CERF Rental 14,731 14,731 4,761 To CERFund 167,186 203,301 206,301 146,781 Commodities 40,774 Office Supplies 59 - - - Other Supplies and Tools 192,628 162,400 162,400 166,600 Janitorial Supplies 876 8,000 8,000 2,000 Uniforms and Safety Shoes 7,379 4,600 4,600 5,975 200,942 175,000 175,000 174,575 Other Charges Training 15,275 2,500 3,500 12,000 Fuel 397,944 477,990 422,990 425,000 Insurance Liability - 31,000 39,000 32,500 413,219 511,490 457,490 469,500 Total Operational Expenditures 1,302,602 1,419,936 1,427,336 1,306,070 Capital Outlay Village Wide Information System 18,224 20,000 - Machinery and Equipment - 45,000 - 100,000 Vehicles (24,364) - - (6,140) 45,000 20,000 100,000 Transfers To CERFund 11,620 - - To MERFund 40,774 To Insurance Fund 29,250 81,644 B -18 Schedule 2 Expenditures and Other Uses Total Insurance Fund Expenditures and Other Uses 6,118,585 6,418,625 6,284,241 7,064,525 !Facility Replacement Fund (FIRFund) Capital Outlay Furniture and Fixtures 20,000 20,000 Capital Projects Building Improvements Fire Stations 7 85,770 - - - - 2,900,000 2,900,000 936,631 85,770 2,900,000 2,900,000 936,631 Total FRFund Expenditures and Other Uses 85,770 2,900,000 2,900,000 956,631 2006 2007 2008 Insurance Fund Actual Budget Projected Adopted Contractual 1,793 - - - 2,352,657 2,137,782 2,613,880 Professional Services 24,539 15,000 15,000 15,000 Excess Liability Insurance 165,891 170,000 165,000 155,000 General Insurance Program 386,698 - - - Village Manager's Policy 1,736 2,000 1,736 2,000 Property and Casualty Claims 662,156 - - - Workers Compensation Claims 9,404 125,000 - 125,000 Unemployment Benefits 23,710 30,000 12,500 30,000 Insurance Premiums 4,677,216 6,076,625 6,076,625 6,737,525 Dental insurance - Village Hall 37,366 3,079 - Dental Insurance - Public Works 33,962 2,677 Dental Insurance - Fire Department 46,191 5,593 Dental Insurance - Police Department 49,716 2,032 6,118,585 6,418,625 6,284,241 7,064,525 Total Insurance Fund Expenditures and Other Uses 6,118,585 6,418,625 6,284,241 7,064,525 !Facility Replacement Fund (FIRFund) Capital Outlay Furniture and Fixtures 20,000 20,000 Capital Projects Building Improvements Fire Stations 7 85,770 - - - - 2,900,000 2,900,000 936,631 85,770 2,900,000 2,900,000 936,631 Total FRFund Expenditures and Other Uses 85,770 2,900,000 2,900,000 956,631 Contractual Professional Services 1,614,417 1,949, 339 1,846,887 1,849,208 53,455 40,000 40,500 53,750 53,455 40,000 40,500 53,750 Total Police Pension Fund Expenditures and Other Uses 1,667,872 1,989,339 1,887,387 1,902,958 Firefighters' Pension Fund -Police Personnel Retirement Pension 1,385,083 1,717,387 1,616,639 1,547,400 Widow Pension 193,322 197,732 196,028 267,588 Disability Pension 34,219 34,220 34,220 34,220 Contribution Refunds 1,793 - - - Contractual Professional Services 1,614,417 1,949, 339 1,846,887 1,849,208 53,455 40,000 40,500 53,750 53,455 40,000 40,500 53,750 Total Police Pension Fund Expenditures and Other Uses 1,667,872 1,989,339 1,887,387 1,902,958 Firefighters' Pension Fund Personnel Retirement Pension 1,992,391 2,352,657 2,137,782 2,613,880 Widow Pension 63,604 63,604 105,000 126,058 Disability Pension 379,745 376,359 376,359 367,634 Contribution Refunds 4,505 - - - 2,440,245 2,792,620 2,619,141 3,107,572 B -19 Schedule 2 Expenditures and Other Uses 2006 2007 2008 Actual Budget Projected Adapted Contractual Professional Services 12,400 40,000 69,350 101,350 12,400 40,000 69,350 101,350 (Total Firefighters' Pension Expenditures and Other Uses 2,452,645 2,832,620 2,688,491 3,208,922 Special Service Area Fund (SSA Fund) Debt Service Bond Principal 102,776 104,993 104,993 112,097 Bond Interest 37,179 30,695 30,695 23,589 Refund Property Tax - - 8,460 - 139,955 135,688 144,148 135,686 Total SSA Fund Expenditures and Other Uses 139,955 135,688 144,148 135,686 B -20 Village of Glenview Authorized Staffing Level Fiscal Year 2006 - 2008 Department 2006 2007 2006 Title FTE's FTE's FTE's President d Board of 1.000 1.000 fF� ii Village President 0.400 0.400 0.400 Village Trustee 0.600 0.600 0.600 Administrative Assistant 1.000 1.000 1.000 ie Mananpr'c C Village Manager 1.000 1.000 1.000 Deputy Village Manager 1.000 1.000 1.000 Assistant to the Village Manager 1.000 1.000 - Management Analyst - - 1.000 Economic Development Coordinator - - 0.650 Administrative Assistant 2.000 2.000 0.500 Executive Assistant - - 1.000 Intern - 0.625 - 5.000 5.625 5.150 Human Resources , f f i i , Human Resources Director 1.000 1.000 1.000 Human Resources Specialist 1.000 1.000 1.000 Benefits Administrator - 1.000 2.000 2.000 3.000 Communications EU, i 1f Public Information Director 1.000 1.000 1.000 Public Information Coordinator 1.000 1.000 1.000 Cable TV Technician 0.250 0.250 0.250 2.250 2.250 2.250 Joint Dispatch 0= Telecommunications Director 1.000 1.000 Telecommunications Supervisor 2.000 2.000 Public Safety Dispatcher 15.000 13.000 - 18.000 16.000 Fleet Management Fleet Assistant Superintendent - 0.500 Lead Mechanic 1.000 Auto Mechanic 4.000 5.500 Information Technology M i t f Information Technology Director 1.000 1.000 - Information Technology Manager 1.000 1.000 PC Technician 1.000 1.000 3.000 3.000 - Total Village Manager's Office 12.250 30.875 31.900 C -1 Village of Glenview Authorized Staffing Level Fiscal Year 2006 - 2008 Department Title Director of Support Services Support Services Coordinator CADD Operations CADD Coordinator CADD Operator Total Support Services Department Finance Director Assistant Finance Director Budget Manager Internal Auditor Purchasing Agent Senior Financial Manager Accounting Supervisor Accountant Accounting Clerk Part Time Clerk Waste Paper Recyclers Fire Chief Deputy Fire Chief Management Analyst Administrative Assistant Administrative Secretary Fire Battalion Chief Fire Captain Fire Lieutenant Firefighter Paramedic Firefighter Fire Dispatcher Supervisor Fire Dispatcher Fire Prevention Bureau Director Fire Inspector 2006 2007 2008 FTE's FTE's FTE's - - 1.000 1.000 2.000 Effr, ii 1.000 2.000 3.000 - - 5 .000 our, ii 00 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 - 1.000 1.000 1.000 - 1.000 8.000 9.000 8.000 1.500 1.000 1.000 0.600 0.600 0.600 17.100 17.600 17.600 ErE,i 1.000 1.000 1.000 2.000 2.000 1.000 - - 0.650 1.000 1.000 1.000 1.000 1.000 1.000 3.000 3.000 3.000 1000 3.000 3.000 12.000 12.000 12.000 59.000 59.000 55.000 4.000 4.000 8.000 1.000 - - 9.000 - 1.000 1.000 - 3.000 3.000 - 100.000 90.000 85.650 C -2 Village Of Glenview Authorized Staffing Level Fiscal Year 2006 - 2008 Department 2006 2007 2008 Title FTE's FTE's FTE's %blic III II Public Works Director 1.000 1.000 1.000 Assistant Public Works Director 1.000 1.000 1.000 Strategic Services Manager - - 1.000 Administrative Assistant 3.000 3.000 2.000 Administrative Secretary - - 1.000 Intern 0.625 0.625 0.625 Public Works Superintendent 1.000 1.000 1.000 Water Superintendent 1.000 1.000 - Assistant Superintendent 2.000 2.000 1.500 Fleet Assistant Superintendent 1.000 1.000 - Supervisor 3.000 3.000 5.000 Water Supervisor 2.000 2.000 - Crewleader 6.000 6.000 4.000 Maintenance Equipment Operator 45.000 44.000 38.000 GIS Mapping Assistant 1.000 1.000 Tree Officer 1.000 1.000 Lead Mechanic 1.000 1.000 Auto Mechanic 4.000 4.000 - Seasonal Public Works 4.250 4.250 3.250 77.875 76.875 59.375 •' off III-1 Chief of Police 1.000 1.000 1.000 Deputy Chief of Police 2.000 2.000 2.000 Administrative Assistant 1.000 1.000 1.000 Commander 6.000 6.000 6.000 Sergeant 7.000 7.000 7.000 Police Officer 62.000 62.100 62.000 Police Dispatcher Supervisor 1.000 - - Police Dispatcher 12.000 - - Records Supervisor 1.000 1.000 1.000 Records Clerk 4.000 4.000 2.000 Property /Evidence Officer 1.000 1.000 1.000 Public Service Officer 5.000 5.000 5.000 Animal Control Officer 1.000 1.000 1.000 Social Worker 2.000 2.000 1.500 Part Time Account Clerk 1.000 1.000 1.000 Crossing Guards 10.200 10.800 6.600 117.200 104.900 98.100 C -3 Village of Glenview Authorized Staffing Level Fiscal Year 2006 - 2008 Department Title Development Director Administrative Assistant Clerks Scanners Planning Director of Planning Administrative Assistant Village Planner Senior Village Planner Planner Civil Engineer Clerk Inspection Director of Inspectional Services Director of Building and Zoning Assistant Director of Building and Zoning Administrative Secretary Clerks Building Inspection Supervisor Engineer /Inspector Plan Examiner Supervisor Plumbing Inspector Building Inspector Site Inspector Zoning Inspector Plan Examiner Electrical Inspector Fire Prevention Supervisor Fire Inspector Tree Inspector Health Administrator Sanitarian Engineering Technician Total Development Department 2006 2007 2008 FTE's FTE's FTE's 1.500 1.500 1,500 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 - 1.000 1.000 1.000 4.000 4.000 3.000 0700 11 M 1, 1.000 1.000 1.000 1.000 1.000 1.000 1.500 1.500 1,500 1.000 1.000 - - - 1,000 0.500 0.500 0.500 5.000 5.000 6.000 10007114 - - 0.500 1.000 1.000 - 1.000 1.000 - 2.000 2.000 2.000 0.500 0.500 0.500 - - 1.000 1.000 - - 1.000 1.000 1.000 1.000 3.000 3.000 2.000 2.000 2.000 1.500 2.DOD 2.000 1.000 2.000 2.000 1.000 1.000 1.000 1.000 - - 1.000 2.000 - - 1.000 1.000 1.000 1.000 3.000 3.000 3.000 - - 2.000 19.500 19.500 23.500 C -4 Village of Glenview Authorized Staffing Level Fiscal Year 2006 - 2008 Department Title Director Assistant Director Administrative Assistant Administrative Secretary Construction Division Engineer Facilities Management Facilities Manager Fleet Supervisor Maintenance Assistant Natural Resources Natural Resources Manager Capital Projects Division Engineer Engineering Village Engineer Design Division Engineer Design Engineer Engineering Project Managers Engineer /Inspector Engineering Technician CADD operator CADD Coordinator Seasonal Engineering 2006 2007 2008 FTE's FTE's FTE's 1.000 1.000 III:F# 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 5.000 5.000 5.000 10008011: 1.000 1.000 0.500 - - 1.000 1.000 1.000 1.000 2.000 2.000 2.500 1.000 1.000 1.000 0.750 0.750 0.750 1.750 1.750 1.750 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000 4.000 3.000 3.000 4.000 3.000 2.000 2.000 2.000 - 2.000 2.000 1.000 1.000 - 0.750 0.750 0.750 16.750 14.750 8.750 Total Capital Projects Department r iMi ME= C -5 RECEt`ER ®g OFFICE OEc 3 1 2001 ERR RESOLUTION NO. 07 - 201 A RESOLUTION ADOPTING AN ANNUAL BUDGET FOR THE VILLAGE OF GLENVIEW FOR THE FISCAL YEAR COMMENCING JANUARY 1, 2008 AND ENDING DECEMBER 31, 2008 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 appropriations 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, 2008, as prepared by the Budget Officer and submitted to the President and Board of Trustees, was place on file in the Office of the Village Clerk on October 4'n, 2007, for public inspection as provided by Statute; and WHEREAS, pursuant to notice duly published on November 22, 2007, the President and Board of Trustees held a public hearing on the tentative budget on December 3rd, 2007; 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 finding of the Corporate Authorities. SECTION TWO: The annual budget for the Village of Glenview for the fiscal year beginning January 1, 2008 and ending December 31, 2008, 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. 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 2008 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. D - 1 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 3d day of December; 2007 AYES:Trustees Detlefs, Britton, Cuisinier, Karton and White NAYS: None ABSSENT: Trustee Patterson ABSTENTIONS: None. APPROVED by me this 3rd day of December, 2007 Merry D. Cummings, Villa e President of the Village of Glenview, 'xEgq �R 5 ��Fy�, Cook County, Illinois 00OK pEV 31 0 °1 ATTESTED and FILET) in my office F►� This 3`d day of December, 2007�,_p� 1'�1S4�N Y( Todd Hileman, Village Clerk of the Village of Glenview, Cook County, Illinois D - �2 1 4 Q .0 ai r-,, 1� -q o LQ - (0: -t 0, C� r-t CN o M1 m W!.o C'� llc� CT� 'It M c Q; O '4� cc cc�: Cl: .0 ul cy� O m; lo • .47 �2' a o co c-I -J Lcl oD N Ec= C�i: cy� " oc� LQ = LE g m It: cri: c%[ c,4 m OD : .0 m �2 cD 'I 'L tm M 10 :4 ! N. r t0 m Lq: m: c Iq cri co �jm G CD c\� 1 r LL cm C°7 Nt Iz O 1: 1: 6Ni LQ: cq CIS L'I Lq -t Lri cL Ci n: C'l t,; R, a; co i;_ :6:: -4 u- C:� In 1A ID M 1 1 cq N cL a m a M1 In :,q: co Cli Cz "1:: n M:M:6 M:M:O Cli Cl P-� CL a cn u- Cl: tl- C� <q C� 't Ci Lo M c; CT - - - - > : 06 cl� L'I c, C\� C:� O: ai �2 lQ: Lq '31 o cD a o w 0 w LL w a E s > a cL 2 om o w w In 12 �iz.= uj o it 6 a m > w lo a cD 15 E > Lu E o a :N a F- a 0 -rd LE L) o n- x Lm) C3 o 79 Q; CD d Lu u) Village of Glenview, Illinois 2007 Tax Levy Calculation E -1 Provision 2006 for Loss Final Tax Levy Net & Cost in Total Extended Fund Requirement Abatements 2007 Levy Collection 2007 Levy Levy Corporate $ 3,709,817 $ $ 3,709,817 $ 111,295 $ 3,821,112 $ 2,914,673 Illinois Municipal Retirement Fund 1,082,827 1,082,827 32,485 1,115,312 1,075,000 Police Pension 1,281,553 1,281,553 38,447 1,320,000 1,295,000 Firefighters Pension 1,665,049 1,665,049 49,951 1,715,000 1,560,000 Subtotal $ 7,739,246 $ $ 7,739,246 $ 232,177 $ 7,971,424 $ 6,844,673 Debt Service 1997 Corporate Purpose Bonds $ 324,014 $ (324,014) $ $ _ $ $ 1998 Corporate Purpose Bonds 2,466,068 (2,466,068) 2000 Corporate Purpose Bonds 1,045,000 (78,332) 966,668 48,333 1,015,001 1,955,625 2001 Corporate Purpose Bonds 6,079,250 (6,079,250) 2003A Corporate Purpose Bonds 1,290,906 (1,290,906) 2003B Corporate Purpose Bonds 231,172 (231,172) 2004A Corporate Purpose Bonds 1,421,912 (1,421,912) 2004B Corporate Purpose Bonds 930,575 (44,313) 886,262 44,313 930,575 199,702 2005 Refunding Bonds 374,938 (374,938) 2006A Corporate Purpose Bonds 375,000 (375,000) 2006B Corporate Purpose Bonds 1,313,180 (1,313,180) Total Debt Service $ 15,852,015 $ (113,999,085) $ 1,852,930 $ 92,647 $ 1,945,577 $ 2,155,327 Total Village Tax Levy $ 23,591,261 $ (13,999,065) $ 9,592,176 $ 324,824 $ 9,917,000 $ 9,000,000 Library $ 3,883,495 $ $ 3,883,495 $ 116,505 $ 4,000,000 $ 5,322,403 2007 Combined Total Levy $ 27,474,756 $ (13,999,085) $ 13,475,671 $ 441,329 $ 13,917,000 $ 14,322,403 NOTES: (1) The 2006 equalized assessed value (EAV) of the Village is $2,170,534,233 The EcAV for 2007 is projected to be $2,600,000,000 (2) The 2007 tax rates are projected to be $0.381 for the Village and $0.154 for the Library, compared to $0.415 and $0.246, respectively, for 2006. (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 Il 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 B 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. C 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 D 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 I 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 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, 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. 0 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. 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 U Unreserved Fund Balance - Represents assets that are not considered "expandable available financial resources" Examples of this category include advances to other funds and non - current loans receivable. User Charges — The payment of a fee for direct receipt of a public service by the party who benefits from the service. F -9 Supplemental Information !!►, 11tivels --.A Objective Targets s r_ WNjiCk' ;VC 1 C111u. C1. Comply with all federal, state, and county laws, statutes and ordinances. 2007-2008 Represent the Village interests Design complete and construction commenced by second quarter regarding the design and 2008. construction of a new library. Manage the collective bargaining Determine number of grievances at the one year anniversary of the agreement and maintain a contract constructive labor/ management relationship.. Adopt by ordinance updated Communicate to 100% of all affected Village residents regarding Village -wide floodplain mapping. the proposed FIRM changes. Fulfill requirements of Tax TIF Pro Forma updated and approved by Dec 2007. Increment Financing (TIF) Management and Retirement Plan for The Glen TIF district. Improve preparedness for coordinated response to disasters. Represent the Village interests regarding the design and construction of a new library. Protect the health, safety, and welfare of Village residents and utility customers Request feedback from all departments on current and future needs within the EOP GMP established and approved by first quarter 2008. Replace 350 street signs /posts per year (3 -yr program) Adopt by ordinance updated Adopt the new FIRM by the new effective date established by FEMA Village -wide floodplain mapping. and ensure continued good standing within the National Flood Insurance Program. Consolidate Inspectional Services. Protect the health, safety, and welfare of Village residents and utility customers Protect the health, safety, and welfare of Village residents and utility customers Protect the health, safety, and welfare of Village residents and utility customers Protect the health, safety, and welfare of Village residents and utility customers Protect the health, safety, and welfare of Village residents and utility customers Use action step completion dates as performance measures. Replace 250 water meters in North Maine system Replace 500 water meters in Glenview system Maintain 1,400 cross - connection devices currently on record Survey and Inspect 200 non- residential accounts per year for cross connection control Achieve MUTCD compliance by 2003 (required by 2012) Monday, January 14, 2008 Pagel of 15 Objective Target Facilitate expedient decision - making by providing quality staff information and analysis to the Hoard of Trustee Represent the Village interests Design complete and construction commenced by second quarter regarding the design and 2008. construction of a new library. Fulfill requirements of Tax TIF Pro Forma updated and approved by Dec 2007. Increment Financing (TIF) Management and Retirement Plan for The Glen TIF district. Facilitate Design and Construction Complete construction by end of 2008. of Fire Station 7 Replacement Project. Facilitate Design and Construction Complete design phase by end of 2007. of Fire Station 7 Replacement Project.. Define the customer service needs Maintain service level response time of less than 2 weeks for all and appropriate staffing for the routine requests; maintain 2 -hour response time to all emergency Facilities Management Division. requests. Represent the Village interests GMP established and approved by first quarter 2008. regarding the design and construction of a new library. Define the customer service needs Obtain 100% participation from all departments in reviewing and and appropriate staffing for the approving the Strategic Plan. Facilities Management Division. Provide Timely Accurate Financial Information Evaluate, update and execute a five -year facility improvement program. Provide Timely Accurate Financial Information Provide Timely Accurate Financial Information Satisfactory feedback from the Board of Trustees regarding the information in the Five Year Budget Forecast Complete budgeted projects by the end of the fiscal year that they are scheduled. Agreement from the Board of Trustees that the Village's Business Plan, as presented, will meet the goals established by the Board for the community Satisfactory feedback from the Board of Trustees that the financial information provided in the Quarterly Financial Review meets the Board's needs Provide Timely Accurate Financial Departments taking on additional responsibility for monitoring Information their budgets to ensure that Village resources are being used in accordance with the Village's Business Plan and Appropriation Ordinance Improve the efficiency of the Design Division regarding the planning, design and budgeting process for the 5 -Year Capital Improvement Program. Improve the efficiency of the Design Division regarding the planning, design and budgeting process for the 5 -Year Capital Improvement Program. Improve the efficiency of the Design Division regarding the planning, design and budgeting process for the 5 -Year Capital Improvement Program. Ensure the 2009 CIP encompasses detailed projects from the following master plans: Natural Resources Master Plan, Bicycle and Sidewalk Master Plan, Downtown Revitalization Plan, and Milwaukee Road Corridor Plan. Apply for a minimum of 3 grants per year. Receive interdepartmental review of draft CIP plans within 30 days of distribution. Monday, January 14, 2008 Page 2 of 15 Objective Target Improve the efficiency of the Design Division regarding the planning, design and budgeting process for the 5 -Year Capital Improvement Program. Provide Timely Accurate Financial Information Launch an Integrated Financial and Management System Improve preparedness for coordinated response to disasters. Launch an Integrated Financial and Management System Launch an Integrated Financial and Management System Launch an Integrated Financial and Management System Launch an Integrated Financial and Management System Increase public attendance of CIP Community Workshop by 10 %. Continue to receive the Certificate of Achievement for Excellence in Financial Reporting awarded by the Government Finance Officers Association Conduct appropriate interviews with department regarding a future work order system Request feedback from all departments on current and future needs within the EDP Benchmark the industry's standards for management systems Conduct follow -up interviews with communities that have deployed MUNIS software Conduct /Explore necessary site visits to better assess the functionalities of various software packages that the Village is considering Conduct appropriate interviews with department regarding time and attendance reporting Launch an Integrated Financial Conduct appropriate interviews with department regarding and Management System management reporting needs Consolidate Fire and Police Prior to go live, F.D. will test RMS to ensure needs have been Dispatch Operations. achieved. Facilitate communication to promote the Department's mission, activities, and services. Effectively coordinate all Village management and operations and ensure that all Departments are carrying out Board goals and policies. Launch an Integrated Financial and Management System Coordinate a Joint Administrative Facility space needs assessment. Effectively coordinate all Village management and operations and ensure that all Departments are carrying out Board goals and policies. Effectively coordinate all Village management and operations and ensure that all Departments are carrying out Board goals and policies. Maintain or exceed previous community performance ratings Quarterly reviews of department heads Schedule appropriate demos to access the capabilities of the various application systems through MUNIS Space Needs Report completed by fourth quarter 2007. Work plan meetings with departments biweekly Quarterly meetings Effectively coordinate all Village Business plan management and operations and ensure that all Departments are carrying out Board goals and policies. Monday, January 14, 2008 Page 3 of 15 Objective Target Provide customer- focused Village services that are responsive and efficient for all through continuing organizat Consolidate Inspectional Services. Use action step completion dates as performance measures. Provide Efficient and Effective Increased time for supervision produced by technical enhancements Emergency Dispatch Services and Records Management as it Applies to Police Operations Consolidate Fire and Police Prior to go live, F.D. will test RMS to ensure needs have been Dispatch Operations. achieved. Enhance the Efficient, Effective Keeping up with the work load associated with the recording and Operations of the Village's Finance reporting of financial information with fewer staff Department Enhance the Efficiency and Effectiveness of Police Operations Enhance the Efficient, Effective Decrease the time involved in treasury management by 20% Operations of the Village's Finance Department Enhance the Efficient, Effective Decrease data entry errors or the use of incorrect account numbers Operations of the Village's Finance by 20% Department Improve the effectiveness and Scan ten percent of historical engineering files and scan 100% of efficiency of the Capital Projects engineering plans. Department. Enhance the Efficient, Effective implementation of remote timekeeping entry Operations of the Village's Finance Department Improve the effectiveness and Ensure all design and construction - related mailings are sent out at efficiency of the Capital Projects least 2 weeks prior to public meetings. Department. Improve the effectiveness and Provide 100 % contact with Glenview neighborhood associations efficiency of the Capital Projects regarding the annual GIP planning process. Department. Provide Efficient and Effective increased time for directed assignment produced by technical Emergency Dispatch Services and enhancements Records Management as it Applies to Police Operations Improve the effectiveness and Maintain the current Engineering Standards Manual up -to -date and efficiency of the Capital Projects less than one year old to meet all Village infrastructure needs and Department. good engineering practices. Provide efficient regulatory Investigate all property maintenance and health complaints within services through a fully 1 business day of receipt 100% of the time operational Inspectional Services Division that combines interdepartmental disciplines Enhance the Efficient, Effective Implementation of the Purchasing Module capabilities of the Operations of the Village's Finance MUNIS System Department Maintain Village presence and representation with following organizations through meeting and dispatcher conference attendance Monday, January 14, 2008 Page 4 of 15 Objective Target Effectively coordinate all Village Business plan management and operations and ensure that all Departments are carrying out Board goals and policies. Effectively coordinate all Village management and operations and ensure that all Departments are carrying out Board goals and policies. Effectively coordinate all Village management and operations and ensure that all Departments are carrying out Board goals and policies. Manage change effectively throughout the organization in such a manner that employees maintain a comfort level that enables them to continue providing quality customer service. Enhance the Efficient, Effective Operations of the Village's Finance Department Improve the effectiveness and efficiency of the Capital Projects Department. Improve preparedness for coordinated response to disasters. Manage change effectively throughout the organization in such a manner that employees maintain a comfort level that enables them to continue providing quality customer service. Performance Metrics Work plan meetings with departments biweekly Quarterly reviews of department heads Conduct employee engagement /satisfaction survey Twenty -five percent of the Revenue Assessment Handbook updated annually Ensure PE's complete required educational hours to maintain licensing and complete staff training plan by February 1, 2008. Request feedback from all departments on current and future needs within the EDP Employee comfort level allows ability to focus on providing quality service instead of internal changes Provide efficient regulatory Each employee completes at least one module of customer service services through a fully training operational Inspectional Services Division that combines interdepartmental disciplines Fire Alarm Monitoring Provide Efficient and Effective Ability to maintain reduced staffing in Records Emergency Dispatch Services and Records Management as it Applies to Police Operations Provide timely and accurate Database which quantifies caseload and special projects created by Planning and Inspection services 12/08 to the public. Manage the collective bargaining Determine number of grievances at the one year anniversary of the agreement and maintain a contract constructive labor/ management relationship. Monday, January 14, 2008 Page 5 of 15 Objective Target Provide timely and accurate Commission and Board packets are distributed by due date 100% Planning and Inspection services of the time to the public. Provide timely and accurate Landscape inspection of 1/3 of the constructed developments since Planning and Inspection services 1996 to the public. and Sidewalk Master Plan, Downtown Revitalization Plan, and Provide timely and accurate Convene a focus group to confirm that new applications are more Planning and Inspection services easily understood to the public. Complete assigned projects within one construction season, unless Provide efficient regulatory Complete initial review of building permit applications within 10 services through a fully business days of submittal 90% of the time operational Inspectional services Maintain customer satisfaction at $0% (3.0) or above. Division that combines interdepartmental disciplines Effectively coordinate all Village Quarterly meetings management and operations and ensure that all Departments are carrying out Board goals and policies. Provide efficient regulatory Respond to complainants with a status report on the investigation services through a fully of a complaint within 2 business days. operational Inspectional Services Division that combines interdepartmental disciplines Manage change effectively General ability of employee to meet work plan goals throughout the organization in such a manner that employees maintain a comfort level that enables them to continue providing quality customer service. Provide Efficient and Effective Positive feedback from front line users Emergency Dispatch Services and Records Management as it Applies to Police Operations Deploy CAD / FRMS / LERMS /Mobile Computing Facilitate Effective Communication Present GIS capabilities to the IT committee prior to actual and Information Sharing deployment Improve the efficiency of the Ensure the 2009 CIP encompasses detailed projects from the Design Division regarding the following master plans: Natural Resources Master Plan, Bicycle planning, design and budgeting and Sidewalk Master Plan, Downtown Revitalization Plan, and process for the 5 -Year Capital Milwaukee Road Corridor Plan. Improvement Program. Improve the ability of the Complete assigned projects within one construction season, unless Construction Division to deliver otherwise specified. quality capital projects. Improve the ability of the Maintain customer satisfaction at $0% (3.0) or above. Construction Division to deliver quality capital projects. Provide Efficient and Effective Improve emergency call processing time Emergency Dispatch services and Records Management as it Applies to Police Operations Define the customer service needs Obtain 100% participation from all departments in reviewing and and appropriate staffing for the approving the Strategic Plan. Facilities Management Division. Monday, January 14, 2008 Page 6 of 15 Objective Target Define the customer service needs Maintain service level response time of less than 2 weeks for all and appropriate staffing for the routine requests; maintain 2 -hour response time to all emergency Facilities Management Division. requests. Improve the efficiency of the Apply for a minimum of 3 grants per year. Design Division regarding the planning, design and budgeting process for the 5 -Year Capital Improvement Program. Facilitate Effective Communication Install ESRI software for at least 35 designated computer users and Information sharing Improve the ability of the Ensure assigned projects remain within the project budget Construction Division to deliver (typically 1100/o of bid including contingency). quality capital projects. Enhance the Efficiency and Effectiveness of Police Operations Enhance the Efficiency and Effectiveness of Police Operations Enhance the Efficiency and Effectiveness of Police Operations Enhance the Efficiency and Effectiveness of Police Operations Enhance the Efficiency and Effectiveness of Police Operations Enhance the Efficiency and Effectiveness of Police Operations Positive feedback from retail establishments Positive review of Pharmaceutical Distribution Plan by Cook county Department of Health Positive feedback from citizens, elected officials and police personnel regarding enforcement efforts Compliance with liquor code ordinance - reduced complaints and voluntary compliance 2007 vs. 2008 Twenty -five walks and talks per week Assess statistics for 2007 vs. 2008 for Minor in Possession arrests, Bar Checks and Party Complaints Improve the Facilities Transition to 100% electronic work order system except for Management Division work order emergencies. request process. Improve the efficiency of the Increase public attendance of CIP Community Workshop by 100 10. Design Division regarding the planning, design and budgeting process for the 5 -Year Capital Improvement Program. Improve the efficiency of the Receive interdepartmental review of draft CIP plans within 30 days Design Division regarding the of distribution. planning, design and budgeting process for the 5 -Year Capital Improvement Program. Monday, January 14, 2008 Page 7 of 15 Objective Target Provide for a well trained, experienced, professional Village staff. Continue to Develop Support Break out the SLA's to include a phased approached that will not Services Organization and Staff only be specific to departments but also Prescient Development, Structure Inc. Manage the Village's most DePaul - Glenview University important asset - its people - and candidates by 07/07 and 01/08 continue to recruit and retain a strong, talented employee team. Meet with IT committee on a monthly basis to review goal checklist Continue to Develop Support Draft and Categorize IT Policies for Review Services Organization and Staff Structure NIU intern program Continue to Develop Support Submit recommend IT policy changes to Human Resources Services Organization and Staff Structure Continue to Develop Support Refresh missions and goals of the IT committee Services Organization and Staff including professional development and personal skills training Structure Provide for Effective, Quality Establish a hiring list containing a diverse pool of top quality Human Resource Functions for candidates by 07/07 and 01/08 Police Department Personnel Continue to Develop Support Meet with IT committee on a monthly basis to review goal checklist Services Organization and Staff and accomplishments Structure Manage the Village's most NIU intern program important asset - its people - and continue to recruit and retain a strong, talented employee team.. Ensure a well trained department Individual development plans for each department employee staff• including professional development and personal skills training Develop Standard Operating procedures / Guidelines for consolidated dispatch Ensure a well trained department Supervisor satisfaction that plan reviews, complaint files, staff• inspection reports are complete for each employee Improve the efficiency and Run New World RMS report each quarter to track service and adjust effectiveness of Fire Department as needed. personnel, facilities, and equipment. Provide for Effective, Quality Ratification of Union Agreement by members and Board of Trustees Human Resource Functions for Police Department Personnel Facilitate communication to Maintain or exceed previous community performance ratings promote the Department's mission, activities, and services. Manage the Village's most VMO intern programs important asset - its people - and continue to recruit and retain a strong, talented employee team. Improve preparedness for Request feedback from all departments on current and future coordinated response to disasters. needs within the EDP Improve the ability of the Complete assigned projects within one construction season, unless Construction Division to deliver otherwise specified. quality capital projects. Monday, January 14, 2008 Page 8 of 15 Objective Target Improve the ability of the Ensure assigned projects remain within the project budget Construction Division to deliver (typically 11.0% of bid including contingency). quality capital projects. Ensure that customers have irmpioyee comivri ievei aiiiiwe uuiiiiy to ..,C:S on j.: %...+i:: ^y M ^u.:..., accurate, timely and accessible service instead of internal changes information regarding Village plans, programs and services. Improve the ability of the Maintain customer satisfaction at 80% (3.0) or above. Construction Division to deliver quality capital projects. Provide 100% contact with Glenview neighborhood associations Define the customer service needs obtain 1000/a participation from all departments in reviewing and and appropriate staffing for the approving the Strategic Plan. Facilities Management Division. Receive interdepartmental review of draft CIP plans within 30 days Define the customer service needs Maintain service level response time of less than 2 weeks for all and appropriate staffing for the routine requests; maintain 2 -hour response time to all emergency Facilities Management Division. requests. Manage change effectively Conduct employee engagement/ satisfaction survey throughout the organization in such a manner that employees maintain a comfort level that enables them to continue providing quality customer service. Manage change effectively General ability of employee to meet work plan goals throughout the organization in such a manner that employees maintain a comfort level that enables them to continue providing quality customer service. Manage change effectively irmpioyee comivri ievei aiiiiwe uuiiiiy to ..,C:S on j.: %...+i:: ^y M ^u.:..., throughout the organization in service instead of internal changes such a manner that employees maintain a comfort level that enables them to continue Increase public attendance of CIP Community Workshop by 10 %. providing quality customer service. Improve the effectiveness and Provide 100% contact with Glenview neighborhood associations efficiency of the Capital Projects regarding the annual CIP planning process. Department. Hiring Plan Full Time & temporary part time employees Manage the Village's most 20 hours of training per employee per year important asset - its people - and continue to recruit and retain a strong, talented employee team. Provide Efficient and Effective Improve emergency call processing time Emergency Dispatch Services and Records Management as it Applies to Police Operations Improve the efficiency of the Increase public attendance of CIP Community Workshop by 10 %. Design Division regarding the planning, design and budgeting process for the 5 -Year Capital Improvement Program. Improve the efficiency of the Receive interdepartmental review of draft CIP plans within 30 days Design Division regarding the of distribution. planning, design and budgeting process for the 5 -Year Capital Improvement Program. Monday, January 14, 2008 Page 9 of 15 Objective Target Improve the efficiency of the Apply for a minimum of 3 grants per year. Design Division regarding the planning, design and budgeting process for the 5 -Year Capital Improvement Program. Improve the efficiency of the Ensure the 2009 CIP encompasses detailed projects from the Design Division regarding the following master plans: Natural Resources Master Plan, Bicycle planning, design and budgeting and Sidewalk Master Plan, Downtown Revitalization Plan, and process for the 5 -Year Capital Milwaukee Road Corridor Plan. Improvement Program. Improve the effectiveness and efficiency of the Capital Projects Department. Improve the effectiveness and efficiency of the Capital Projects Department. Consolidate Inspectional Services. Improve the effectiveness and efficiency of the Capital Projects Department. Ensure a well trained department staff.. Improve the effectiveness and efficiency of the Capital Projects Department. Provide for Effective, Quality Human Resource Functions for Police Department Personnel Ensure PE's complete required educational hours to maintain licensing and complete staff training plan by February 1, 2008. Scan ten percent of historical engineering files and scan 100% of engineering plans. Use action step completion dates as performance measures Maintain the current Engineering Standards Manual up -to -date and less than one year old to meet all Village infrastructure needs and good engineering practices. Each employee qualified to conduct routine inspection in at least one technical area other than their primary responsibility Ensure all design and construction - related mailings are sent out at least 2 weeks prior to public meetings. Report containing status/ recommendation for staffing approved by the Village Manager Provide Efficient and Effective Increased time for supervision produced by technical enhancements Emergency Dispatch Services and Records Management as it Applies to Police Operations Provide Efficient and Effective Increased time for directed assignment produced by technical Emergency Dispatch Services and enhancements Records Management as it Applies to Police Operations Provide for Effective, Quality An accurate employee promotability assessment and a plan in Human Resource Functions for place to enhance career and personal development Police Department Personnel Provide Efficient and Effective Positive feedback from front line users Emergency Dispatch Services and Records Management as it Applies to Police Operations Consolidate Fire and Police Prior to go live, F.D. will test RMS to ensure needs have been Dispatch Operations. achieved. Provide for Effective, Quality All supervisors trained in issues related to Compensation Human Resource Functions for Classification and Personnel Handbook Police Department Personnel Provide Efficient and Effective Ability to maintain reduced staffing in Records Emergency Dispatch Services and Records Management as it Applies to Police Operations Monday, January 14, 2008 Page 10 of 15 Objective Target Provide quality public services that are efficient and comprehensive. Manage change effectively General ability of employee to meet work plan goals throughout the organization in such a manner that employees maintain a comfort level that enables them to continue providing quality customer service. Manage change effectively Employee comfort level allows ability to focus on providing quality throughout the organization in service instead of internal changes such a manner that employees maintain a comfort level that enables them to continue providing quality customer service. Improve the effectiveness and Ensure PE's complete required educational hours to maintain efficiency of the Capital Projects licensing and complete staff training plan by February 1, 2008. Department. Build and Strengthen the Report and review monthly IT help -desk support performance by Information Technology ticket type. Infrastructure Improve the efficiency and Run New World RMS report each quarter to track service and adjust effectiveness of Fire Department as needed. personnel, facilities, and equipment. Build and Strengthen the Report and review monthly IT help -desk support performance by Information Technology contract service priority standards and after -hours support. Infrastructure Improve the effectiveness and Maintain the current Engineering Standards Manual up -to -date and efficiency of the Capital Projects less than one year old to meet all Village infrastructure needs and Department. good engineering practices. Ensure that customers have accurate, timely and accessible information regarding Village plans, programs and services. Evaluate, update and execute a Complete budgeted projects by the end of the fiscal year that they five -year facility improvement are scheduled. program. Improve the effectiveness and Ensure all design and construction - related mailings are sent out at efficiency of the Capital Projects least 2 weeks prior to public meetings. Department. Facilitate Design and Construction Complete construction by end of 2008. of Fire Station 7 Replacement Project. Improve the effectiveness and Scan ten percent of historical engineering files and scan 100010 of efficiency of the Capital Projects engineering plans. Department. Represent the Village interests GMP established and approved by first quarter 2008. regarding the design and construction of a new library. Ensure Village Resources Are Used Efficiently Monday, .January 14, 2008 Pagel 1 of 15 Objective Target Maintain communications Five -year planning projects priority list between departments and efficiency of operations by standardizing department policies and practices. Build and Strengthen the Information Technology Infrastructure Consolidate Inspectional Services. Build and Strengthen the Information Technology Infrastructure Build and Strengthen the Information Technology Infrastructure Improve preparedness for coordinated response to disasters. Consolidate Fire and Police Dispatch Operations. Represent the Village interests regarding the design and construction of a new library. Adopt by ordinance updated Village -wide floodplain mapping. Adopt by ordinance updated Village -wide floodplain mapping. Coordinate a Joint Administrative Facility space needs assessment. Report on efficiency measure of implemented licensing options. Use action step completion dates as performance measures. Track major project schedules and milestones through Microsoft Project to document that goals have been met Collaborate with staff to plan future facility improvements through scheduled monthly meetings Request feedback from all departments on current and future needs within the EOP Prior to go live, F.D. will test RMS to ensure needs have been achieved. Design complete and construction commenced by second quarter 2008. Adopt the new FIRM by the new effective date established by FEMA and ensure continued good standing within the National Flood Insurance Program. Communicate to 100% of all affected Village residents regarding the proposed FIRM changes. Space Needs Report completed by fourth quarter 2007 Manage change effectively Conduct employee engagement /satisfaction survey throughout the organization in such a manner that employees maintain a comfort level that enables them to continue providing quality customer service. Provide Timely Accurate Financial Continue to receive the Certificate of Achievement for Excellence in Information Financial Reporting awarded by the Government Finance Officers Association Maintain communications New Preliminary Site Plan Review form between departments and efficiency of operations by standardizing department policies and practices. Update Village codes and policies Provide for Effective, quality Human Resource Functions for Police Department Personnel Provide for Effective, Quality Human Resource Functions for Police Department Personnel Provide for Effective, Quality Human Resource Functions for Police Department Personnel Issuance of educational brochure or other media to inform public about the form based code elements Ratification of Union Agreement by members and Board of Trustees Establish a hiring list containing a diverse pool of top quality candidates by 07/07 and 01/08 Report containing status/ recommendation for staffing approved by the Village Manager Monday, January 14, 2008 Page 12 of 15 Objective Target Provide for Effective, Quality All supervisors trained in issues related to Compensation & Human Resource Functions for Classification and Personnel Handbook Police Department Personnel Provide for Effective, Quality An accurate employee promotability assessment and a plan in Human Resource Functions for place to enhance career and personal development Police Department Personnel Provide a Plan for the Effective Savings in training dollars and Efficient Use of the Police Department Headquarters Building Provide a Plan for the Effective Increased training hours (seats) and Efficient Use of the Police Department Headquarters Building Provide a Plan for the Effective Number of community meetings and Efficient Use of the Police Department Headquarters Building Update village codes and policies Completion of Recording Manual for village documents Provide a Plan for the Effective Housing non - police services and Efficient Use of the Police Department Headquarters Building Update village codes and policies Improve the ability of the Construction Division to deliver quality capital projects.. Improve the ability of the Construction Division to deliver quality capital projects. Improve the ability of the Construction Division to deliver quality capital projects. Improve the efficiency of the Design Division regarding the planning, design and budgeting process for the 5 -Year Capital Improvement Program. Improve the efficiency of the Design Division regarding the planning, design and budgeting process for the 5 -Year Capital Improvement Program. Improve the efficiency of the Design Division regarding the planning, design and budgeting process for the 5 -Year Capital Improvement Program. Improve the efficiency of the Design Division regarding the planning, design and budgeting process for the 5 -Year Capital Improvement Program. Consolidate and Maintain the Repository of Financial Related Information as they relate to Capital Assets Completion of assignments associated with Village Hall planning process Maintain customer satisfaction at 800/6 (3.0) or above. Ensure assigned projects remain within the project budget (typically 110 % of bid including contingency). Complete assigned projects within one construction season, unless otherwise specified. Ensure the 2009 CIP encompasses detailed projects from the following master plans. Natural Resources Master Plan, Bicycle and sidewalk Master Plan, Downtown Revitalization Plan, and Milwaukee Road Corridor Plan. Apply for a minimum of 3 grants per year. Receive interdepartmental review of draft CIP plans within 30 days of distribution. Increase public attendance of CIP Community Workshop by 10 %. Elimination of Auditor comments regarding the record keeping of the Village's capital assets Monday, January 14, 2008 Page 13 of 15 Objective Target Consolidate and Maintain the All fixed asset transactions of the Village are recorded accurately Repository of Financial Related and completely Information as they relate to Board's needs Capital Assets Adopted sign code amending wall and ground signs in commercial Consolidate and Maintain the Expend the use of the Fixed Assets Module of the MUNIS system Repository of Financial Related Revised plan review, building inspection, health, fire, and property Information as they relate to maintenance inspection and review forms Capital Assets Provide a Plan for the Effective Start of Citizens Police Academy and Efficient Use of the Police Department Headquarters Building Provide Timely Accurate Financial Satisfactory feedback from the Board of Trustees regarding the Information information in the Five Year Budget Forecast Facilitate Design and Construction Complete design phase by end of 2007, of Fire Station 7 Replacement Project. Define the customer service needs Maintain service level response time of less than 2 weeks for all and appropriate staffing for the routine requests; maintain 2 -hour response time to all emergency Facilities Management Division. requests. Budgeting for consolidated dispatch Define the customer service needs and appropriate staffing for the Facilities Management Division. Provide Timely Accurate Financial Information Obtain 100% participation from all departments in reviewing and approving the Strategic Plan. Departments taking on additional responsibility for monitoring their budgets to ensure that Village resources are being used in accordance with the Village's Business Plan and Appropriation Ordinance Provide Timely Accurate Financial Satisfactory feedback from the Board of Trustees that the financial Information information provided in the Quarterly Financial Review meets the Board's needs Update Village codes and policies Adopted sign code amending wall and ground signs in commercial districts Maintain communications Revised plan review, building inspection, health, fire, and property between departments and maintenance inspection and review forms efficiency of operations by standardizing department policies and practices. Maintain communications Consultant directory created between departments and efficiency of operations by standardizing department policies and practices. Maintain communications Handbook of contract management -rfp process through project between departments and close -out, with standard documents efficiency of operations by standardizing department policies and practices. Update Village codes and policies Issuance of RFP to the private market for the development of the Navy excess land parcel. Provide Timely Accurate Financial Agreement from the Board of Trustees that the Village's Business Information Plan, as presented, will meet the goals established by the Board for the community Consolidate Dispatch Operations Monday, January 14, 2008 Page 14 of 15 Objective Target Improve the effectiveness and efficiency of the Capital Projects Department. Update Village codes and policies Update Village codes and policies Update Village codes and policies Update Village codes and policies Update Village codes and policies Update Village codes and policies Update Village codes and policies Update Village codes and policies Update Village codes and policies Provide 100% contact with Glenview neighborhood associations regarding the annual CIP planning} process. Adopted sign code merging MURC and D -1 regulations Board of Trustees' Adopted Bike /Sidewalk Master Plan Adopted ordinance amending Village Official Map Adopted Annexation Policy Completion of assigned tasks of Traffic Committee Completion of assigned tasks of t=our Village Bike Path project team Completion of assigned tasks from Economic Development Coordinator and Interdepartment Economic Development Team CIP plan for public projects associated with Milwaukee Avenue Corridor Plan implementation Completion of project tasks assigned by " Green Team" Maintain communications Monthly management reports showing work activities, by type between departments and and /or inspector/ reviewer, revenue to budget efficiency of operations by standardizing department policies and practices. Monday, January 14, 2008 Pagel 5 of 15 Business Plan 00*A.- ILLINOIS -.A Business Plan Capital Projects Department Our mission is to build quality public amenities and infrastructure and promote a high quality of life for the Village of Glenview. OBJECTIVE - Improve the effectiveness and efficiency of the Capital Projects 2007-2008 Department. TIES TO THE VILLAGE WIDE GOAL /S OF: Provide for a well trained, experienced, professional Village staff. Provide customer- focused Village services that are responsive and efficient for all through continuing organizational development and enhanced technology. Provide quality public services that are efficient and comprehensive. STRATEGIES A. Establish a master CIP calendar. B. Support Design and Construction Division's mailings. C. Implement and manage an annual Engineering Standards update. D. Coordinate with the Support Services Department to establish a file management strategy for current and historical departmental information. E. Track staff training attendance, professional development hours and budget. PERFORMANCE TARGETS Provide 100% contact with Glenview neighborhood associations regarding the annual CIP planning process. Ensure all design and construction - related mailings are sent out at least 2 weeks prior to public meetings. Maintain the current Engineering Standards Manual up -to -date and less than one year old to meet all Village infrastructure needs and good engineering practices. Scan ten percent of historical engineering files and scan 100% of engineering plans. Ensure PE's complete required educational hours to maintain licensing and complete staff training plan by February 1, 2008. Monday, January 14, 2008 Pagel of 11 OBJECTIVE - Improve the efficiency of the Design Division regarding the planning, 2007-2008 design and budgeting process for the 5 -Year Capital Improvement Program. TIES TO THE VILLAGE WIDE GOALIS OF: Facilitate expedient decision - making by providing quality staff information and analysis to the Board of Trustees. Provide customer - focused Village services that are responsive and efficient for all through continuing organizational development and enhanced technology. Provide for a well trained, experienced, professional Village staff. Provide quality public services that are efficient and comprehensive. STRATEGIES A. Internal and external communication of the 5 -year Capital Improvement Program (CIP). B. Assess the multi -year engineering design process to get final engineering project estimates in advance of 5 -year CIP development. C. Continue to actively pursue legislative priorities and grant opportunities. D. Implement Infrastructure Master Planning activities. PERFORMANCE TARGETS Increase public attendance of CIP Community Workshop by 10 %. Receive interdepartmental review of draft CIP plans within 30 days of distribution. Apply for a minimum of 3 grants per year. Ensure the 2009 CIP encompasses detailed projects from the following master plans: Natural Resources Master Plan, Bicycle and Sidewalk Master Plan, Downtown Revitalization Plan, and Milwaukee Road Corridor Plan. Monday, January 14, 2008 Page 2 of 11 OBJECTIVE - Improve the ability of the Construction Division to deliver quality 2007-2008 capital projects. TIES TO THE VILLAGE WIDE GOALIS OF: Provide quality public services that are efficient and comprehensive. Provide customer- focused Village services that are responsive and efficient for all through continuing organizational development and enhanced technology. Provide for a well trained, experienced, professional Village staff. STRATEGIES A. Enhance internal, resident, and contractor communications. B. Improve contract performance. C. Improve project management. PERFORMANCE TARGETS Complete assigned projects within one construction season, unless otherwise specified. Ensure assigned projects remain within the project budget (typically 110% of bid including contingency). Maintain customer satisfaction at 80% (3.0) or above. Monday, January 14, 2008 Page 3 of 11 OBJECTIVE - Define the customer service needs and appropriate staffing for the 2007-2008 Facilities Management Division. TIES TO THE VILLAGE WIDE GOALIS OF: Provide for a well trained, experienced, professional Village staff. Facilitate expedient decision- making by providing quality staff information and analysis to the Board of Trustees. Provide customer- focused Village services that are responsive and efficient for all through continuing organizational development and enhanced technology. Provide quality public services that are efficient and comprehensive. STRATEGIES A. Replace vacant Facilities Manager position. B. Create a FMD Strategic Plan. C. Refine the facilities service levels to match departmental needs. D. Provide the required staffing and resources to match the facilities service levels. PERFORMANCE TARGETS Obtain 100% participation from all departments in reviewing and approving the Strategic Plan. Maintain service level response time of less than 2 weeks for all routine requests; maintain 2 -hour response time to all emergency requests. Monday, January 14, 2008 Page 4 of 11 OBJECTIVE - Facilitate Design and Construction of Fire Station 7 Replacement 2007-2008 Project. TIES TO THE VILLAGE WIDE GOAL /S OF: Provide quality public services that are efficient and comprehensive. Facilitate expedient decision - making by providing quality staff information and analysis to the Board of Trustees. STRATEGIES A. Support Fire Department as necessary to manage the Architectural firm to define the building design. B. Support the Fire Department as necessary to manage the General Contracting firm during construction of the building. PERFORMANCE TARGETS Complete design phase by end of 2007. Complete construction by end of 2008. Monday, January 14, 2008 Page 5 of 11 OBJECTIVE - Improve the Facilities Management Division work order request 2007-2008 process. TIES TO THE VILLAGE WIDE GOALIE OF: Provide customer - focused Village services that are responsive and efficient for all through continuing organizational development and enhanced technology. STRATEGIES A. Implement staffing required to implement an efficient work order process and train all departments on the electronic system PERFORMANCE TARGETS Transition to 100% electronic work order system except for emergencies. Monday, January 14, 2008 Page 6 of 11 OBJECTIVE- Evaluate, update and execute a five -year facility improvement 2007-2008 program. TIES TO THE VILLAGE WIDE GOADS OF: Facilitate expedient decision - making by providing quality staff information and analysis to the Board of Trustees. Provide quality public services that are efficient and comprehensive. STRATEGIES A. Work with all departments to identify projects at each facility. B. Facilitate the execution of each project. PERFORMANCE TARGETS Complete budgeted projects by the end of the fiscal year that they are scheduled. Monday, January 14, 2008 Page 7 of 11 OBJECTIVE - Fulfill requirements of Tax Increment Financing (TIF) Management 2007-2008 and Retirement Plan for The Glen TIF district. TIES TO THE VILLAGE WIDE GOALIS OF: Facilitate expedient decision - making by providing quality staff information and analysis to the Board of Trustees. Comply with all federal, state, and county laws, statutes and ordinances. STRATEGIES A. Review TIF Management and Retirement Plan requirements with Finance; create annual action items. B. Complete annual update of Pro Forma for The Glen Redevelopment Project with Finance. PERFORMANCE TARGETS TIF Pro Forma updated and approved by Dec 2007. Monday, January 14, 2008 Page 8 of 11 OBJECTIVE - Represent the Village interests regarding the design and 2007-2008 construction of a new library. TIES TO THE VILLAGE WIDE GOALIS OF: Provide quality public services that are efficient and comprehensive. Comply with all federal, state, and county laws, statutes and ordinances. Facilitate expedient decision- making by providing quality staff information and analysis to the Board of Trustees. STRATEGIES A. Work with the Library Building Committee and consultants to establish budgets and schedules for design and construction. B. Monitor compliance with Intergovernmental Agreement (IGA). PERFORMANCE TARGETS GMP established and approved by first quarter 2008. Design complete and construction commenced by second quarter 2008. Monday, January 14, 2008 Page 9 of 11 OBJECTIVE - Adopt by ordinance updated Village -wide floodplain mapping. 2007-2008 TIES TO THE VILLAGE WIDE GOALIS OF: Comply with all federal, state, and county laws, statutes and ordinances. Provide quality public services that are efficient and comprehensive. STRATEGIES A. Review changes on the new Village -wide Flood Insurance Rate Maps (FIRM). B. Notify all affected Village residents. C. Adopt new flood control ordinance to reflect updated FIRM. PERFORMANCE TARGETS Adopt the new FIRM by the new effective date established by FEMA and ensure continued good standing within the National Flood insurance Program. Communicate to 100% of all affected Village residents regarding the proposed FIRM changes. Monday, January 14, 2008 Page 10 of 11 OBJECTIVE - Coordinate a Joint Administrative Facility space needs assessment. 2007-2008 TIES TO THE VILLAGE WIDE GOADS OF: Facilitate expedient decision - making by providing quality staff information and analysis to the Board of Trustees. Provide quality public services that are efficient and comprehensive. STRATEGIES A. Coordinate with Ruck Pate to complete a two -phase space needs assessment for a Joint Administrative Facility with the Village, Park District and School District 34 as tenants and/or owners. PERFORMANCE TARGETS Space Needs Report completed by fourth quarter 2007. Monday, January 14, 2008 Page 11 of 11 Five -Year Financial Forecast Rte_ IIIINIIS-.,A Village of Glenview Ive rear rinanclai uutioo General Fund and Capital Improvement Proaram Introduction Welcome Tonight — Presentation of 5 Year Budget Projections Aug 29 — Capital Improvement Program Workshop PDHQ Community Room; 7:00 p.m. Mid Sep — Additional Board Discussion Meeting Sep 26 — Presentation of Operating Budget Oct 4 — Operating Budget Follow -up Presentation Outline Prior Accomplishments and Current Goals Review of General Fund Current condition and forecasted Revenues and Sources Current condition and forecasted Expenditures and Use Analysis and comparisons Review of Capital Improvement Program Goals and Policy Issues Short — Term Long — Term Standards Alternatives Other Options Prior Accomplishments ci Long -Term Analysis of Glenview Water Utility Fund completed in 2006 Long -Term Analysis of Glenview Sanitary Sewer Fund completed in 2006 i�] Long -Term Analysis of North Maine Utility Water and Sanitary Sewer Fund completed in 2006 E Long -Term Analysis of Capital Equipment Replacement Fund completed in 2006 Fi Long -Term Analysis of Municipal Equipment Repair Fund completed in 2006 Long -Term Analysis of Facility Repair and Replacement Fund performed in 2006 (ongoing) D TIF Management and Retirement Plan approved in 2006 Goals of this Presentation Provide information about the long -term financial outlook of the Village's General Fund Provide information about the long -term financial outlook of the Village's Capital Projects Funds Provide information about the interdependence of the Village's General and Capital Projects Funds Village General Fund Forecasted Revenues and Other Sources Forecasted Expenditures and Other Uses Five Year Comparisons of Revenues and Expenditures General Fund Revenue Assumptions Base -- Current Condition $9,000,000 Property Tax Levy Home Rule Safes Tax at .5% Telecommunication Revenue Declining by 2 %IYr. Building Permit Revenue Declining Glenbrook Fire Revenue Declining by 2 %Nr. Sales Tax Increasing by 5% Annually Sales Tax Increasing by $650,000 in 2010 Due to New Auto Dealerships State Shared Income Tax, Utility Taxes and Hotel/Motel Tax Increasing by 3% Annually Other Revenues Remaining Constant Revenue Forecasts- current Condition 2007 2008 2009 Local Taxes $18,868,742 $19,4185162 $19,744,163 Licenses and Permits 1,613,000 1,1575450 1,429,050 Charges for Services 1,3235725 1,344,852 1,366,612 Fees and Charges 50,500 50,500 50,500 Intergovernmental 22,359,355 23,213,126 24,106,593 Investment Income 410,000 4105000 410,000 Others 950,000 450,000 200,000 Transfers In 830,543 852,940 876,007 Total $465405,865 $46,897,030 $489182,925 Revenue Forecasts- Current Condition Causes of Changes to General Fund Revenue 2012 $20,815,006 1,272,380 1,435,889 50,500 27,740,605 410,000 200,000 949.147 $52,873,527 2008 1.06% Normal Growth with the exception of 2007 One -time Land Sales Revenue of $750,000 and projecting the decrease to Building Permits and Telecommunications revenue in 2008 of $535,000 2009 2.74% Normal Growth 2010 4.08% Additional Sales Tax Revenue as a result of the new auto dealerships coming on line plus Normal Growth 2011 2.65% Normal Growth 2012 2.71% Normal Growth 2010 2011 Local Taxes $20,089,510 $20,440,586 Licenses and Permits 1,419,200 1,350,000 Charges for Services 1,389,025 17412,111 Fees and Charges 50,500 50,500 Intergovernmental 25,691,593 26,692,549 Investment Income 410,000 410,000 Others 200,000 200,000 Transfers In 899,768 924,241 Total $50,149,596 $51,479,987 Causes of Changes to General Fund Revenue 2012 $20,815,006 1,272,380 1,435,889 50,500 27,740,605 410,000 200,000 949.147 $52,873,527 2008 1.06% Normal Growth with the exception of 2007 One -time Land Sales Revenue of $750,000 and projecting the decrease to Building Permits and Telecommunications revenue in 2008 of $535,000 2009 2.74% Normal Growth 2010 4.08% Additional Sales Tax Revenue as a result of the new auto dealerships coming on line plus Normal Growth 2011 2.65% Normal Growth 2012 2.71% Normal Growth General Fund Expenditure Assumptions— Page 1 Personnel Projections Based Upon Reorganization (Reduction from 373.75 FTE's in 2007 to 310.25 FTE's for 2008) Reduction as the result of outsourcing 3 — Information Technology 4.2 — Street Sweeping Early Retirement Incentive (ERI) Calculations Below the Line Assumed 95 Village -wide positions vacated will not be filled Reducing FTE's from 360.25 to 345.25 ERI Funding - $2 Million funded in 2009 Net Savings over 5 years equal to $4 Million ■ All Personnel Services Expenditures Adjusted for Inflation, Union Agreements and Projected Turn Over — Net Annual Adjustment Approximately 2.75% a All Step Increases Included Expenditure Assumptions— Page 2 Health Care Increases at 8% Annually - - - Police and Fire Pension 3.75% Annually F One Time Projects NOT Carried Forward Transfers Out to Fund Capital Projects and Joint Dispatch Operations (CIP Transfer in 2008 is $2.4 Million indexed by 3% annually) Most Other Operations Cost Increased by Forecasted CPI ® Other Line Items Remaining Level Prior Year's Actual Expenditures Adjusted to Conform with Current Budget Model Cost Containment Efforts L Prior to constructing the 5 year operating budgets, a review of operations and service delivery methods was begun, and continues. Li Reorganization (Reduction from 373.75 FTE's in 2007 to 360.25 FTE's for 2006; 4.2 FTE's as a result of outsourcing) ERI Implementation Assumed 15 Village -wide positions vacated will not be filled Reducing FTE's from 360.25 to 345.25 Anticipated 5 Year NET Savings as a result of the ERI is just under $4 Million Cost Containment Efforts Other Operational areas considered so far include. The Village's health insurance program; Plan design and carrier changes resulted in a cost reduction of almost $500,000 Employee compensation and classification study; Pay for Performance for all exempt positions Capital Equipment Replacement Fund reassessment; Continuing — Next step is analysis of fleet sizing Fleet operations redesigned (Mercury study of MERF operations); Complete revamp of Fleet operations Cost Containment Efforts Other Operational areas considered so far include: - cont. Cost of Service study for the Village's utility operations; Long -Range financial forecasting for Water, Wholesale Water, North Maine Water and Sewer, and Sanitary Sewer Funds Establishment of a Joint Emergency Dispatch operation; Five year projected cost savings - $2 Million Reorganization of Inspectional Services; Improved efficiency and decreased FTE's Reorganization of Public Works operations; Improved accountability and efficiency plus a decrease in FTE's Establishment of a Support Services Department; Improved efficiency and department support Cost Containment Efforts - -- - - -: -- Among the service delivery methods considered so far: Custodial service Outsourced Information Technology — Outsourced Establishment of the Process Evaluation and Efficiency Team (PREET) - Street Sweeping Evaluation and Analysis — Bid competitively - Police Social Services Operation Evaluation and Analysis - Currently under review - Fleet sizing is next As a Result of the above, total General Fund Operations and Maintenance Costs for 2008 are projected to increase by only 2.01% over 2007 projections General Fund Expenditure and Uses Forecasts- Current Condition Personnel Contractual Commodities Other 0 &M Capital Outlay r Transfers Out ERI Savings Cost of ERI Total 2007 $33,093,101 7,450,100 535,599 3,170,508 480,000 9,630,883 (210,000) 2008 $34,396,003 7,945,072 560,941 3,238,703 500,000 3,619,487 (871,500) $54,150,191 $49,388,706 2009 $36,046,290 8,422,241 587,381 3,335,494 500,000 3,792,172 (1,130,227) 2.000.000 $53,553,351 General Fund Expenditure and Uses Forecasts- Current Condition Personnel Contractual Commodities Other 0 &M Capital Outlay Transfers Out ERI Savings Total 2010 $37,539,547 8,901,716 615,291 3,439,098 500,000 3,956,045 (1,172,610) $53,779,087 2011 $38,045,512 9,318,477 644,203 3,547,857 4,128,192 (1,216,5831 $55,467,658 2012 $40,570,088 9,991,773 674,348 3,661,474 4,305,715 (1,262,20§1 $57,941,193 General Fund Expenditure and Uses Change Explanations- Current Condition a 2008 -8.79% $5.4 Million Decrease (10.2 %) in Cumulative Transfers Out to Capital Projects and Facility Replacement Funds and Downtown Plan + Normal Growth a 2009 8.43% Funding of ERI, $2 Million + Revenues Normal Growth ■ 2010 0.42% Normal Growth + Overl(Under) Elimination of ERI ■ 2011 3.14% Normal Growth + Elimination of Expenditures Capital Outlay ■ 2012 4.46% Normal Growth Summary of Five Year Forecasted Revenues and Expenditures- Current Condition Cumulative Effect of Revenues Revenues Overl(Under) Over /(Under) Year Revenues Expenditures Expenditures Expenditures 2008 $46,897,030 $49,388,706 ($2,491,676) ($2,4919676) 2009 48,182,925 53,553,351 (5,370,426) (7,862,102) — 2010 50,349,596 53,779,087 (3,429,491) (11,2919593) 2011 51,689,987 559467,658 (31777,671) (15,069,264) 2012 53,094,027 579941,193 (4,847,166) (1959169430) General Fund — Fund Balance Analysis — Current Condition Anticipated Ending Fund Balance as Beginning Drawdown of Fund a Percent of Fund Balance Fund Balance Balance Expenditures 2008 $1777517269 ($2,491,676) $15,259,593 30.90% 2009 15,259,593 (5,370,426) 9,889,167 18.47% 2010 9,889,167 (3,429,491) 6,459,676 12.01% "2011 6,459,676 (3,777,671) 2,682,005 4.84% 2012 2,682,005 (4,847,166) (2,165,161) - 3.74% General Fund Revenue Assumptions Altemative Alternative I Same as Original Except: Property Tax Levy Adjusted For New Property Added Into EAV Total Property Tax Levy Increasing at 4% ____„ Annually Property Tax Analysis Typical Glenview Property Owner Property Tax Bill Village Tax Rates As a percent of the entire tax bill: School Districts 64.08% Cook County 10.43% Glenview Park District 7.99% Village of Glenview 6.82% Water Reclamation District 5.56 % Glenview Public Library 4.14 % Special Districts /Townships 0.98% That portion of the typical Glenview property owners property tax bill that goes to fund Village Operations and Maintenance amounts to 6.82 cents of every property tax dollar paid. A 4% increase in the Village Property Tax Levy is equal to $24/Year for a homeowner who's total tax bill is $9,0041Year Property Tax Analysis 2000 0.671 2005 0.421 2001 0.545 The 2005 Rate is 57.28% of the 1997 Rate Property Tax Rates are per $100 of assessed valuation Village Tax Rates 1997 — 2005 Levy Year Year Rate Year Rate 1997 0.735 2002 0.512 1998 0.660 2003 0.505 1999 0.652 2004 0.427 2000 0.671 2005 0.421 2001 0.545 The 2005 Rate is 57.28% of the 1997 Rate Property Tax Rates are per $100 of assessed valuation General Fund Revenue Forecast — Alternative I General Fund Revenue Forecast — Alternative I 2007 2008 2009 Local Taxes $18,868,742 $20,335,162 $21,206,598 Licenses and Permits 1,613,000 1,157,450 1,429,050 Charges for Services 1,323,725 1,344,852 1,366,612 Fees and Charges 50,500 50,500 50,500 Intergovernmental 22,359,355 23,213,126 24,106,593 Investment Income 410,000 410,000 410,000 Others 950,000 450,000 200,000 Transfers In 830,543 852,940 876,007 Total $46,405,865 $47,814,030 $49,645,360 General Fund Revenue Forecast — Alternative I 2011 2010 } Local Taxes $22,127,379 Licenses and Permits 1,419,200 Charges for Services 1,389,025 x Fees and Charges 50,500 Y Intergovernmental 25,691,593 Investment Income 410,000 Others 200,000 Transfers In 899,768 Total $52,187,465 2011 2012 $23,085,538 $24,100,430 1,350,000 1,272,380 1,412,111 1,435,889 50,500 50,500 26,692,549 27,740,605 410,000 410,000 2000000 200,000 924,241 949,147 $54,124,939 $56,158,951 Causes of Changes to General Fund Revenue— Alternative I 2008 3.03% Property Tax Increase + Cumulative Normal Growth 2009 3.83% Property Tax Increase + Effect of Normal Growth 2010 5.12% Property Tax Increase + Auto Dealerships + Over/(Under) Overt(Under) Normal Growth 2011 3.71% Property Tax Increase + Expenditures 2008 Normal Growth 2012 3.76% Property Tax Increase + 2009 49,645,360 Normal Growth Summary of Five Year Forecasted Revenues and Expenditures Cumulative Effect of Revenues Revenues Over/(Under) Overt(Under) Year Revenues Expenditures Expenditures Expenditures 2008 $47,814,030 $49,388,706 ($1,574,676) ($1,574,676) 2009 49,645,360 53,5539351 (3,907,991) (574823667) — 2010 52,387,465 53,779,087 (19391,622) (6,874,289) 2011 i 54,334,939 55,467,658 (1,132,719) (81007,008) 2012 56,379,451 57,941,193 (1,561,742) (9,568,750) General Fund — Fund Balance Analysis— Alternative I Beginning Anticipated Fund Balance Fund Drawdown of Ending Fund as a Percent of Balance Fund Balance Balance Expenditures 2008 $17,751,269 $(1,574,676) $16,176,593 32.75% 2009 16,176,593 (3,907,991) 12,268,602 22.91% 2010 12,268,602 (1,391,622) 10,876,980 20.23% 2011 10,876,980 (1,132,719) 9,744,261 17.57% 2012 9,744,261 (1,561,742) 8,182,519 14.12% General Fund Revenue Assumptions Alternative It Alternative II Same As Alternative I Except: Home Rule Sales Tax Increases from .5% to .75% at the Beginning of 2008 A 0.25% increase in Home Rule Sales Tax would generate an estimated $2,500,000 additional revenue General Fund Revenue Forecast Alternative II Local Taxes Licenses and Permits Charges for Services Fees and Charges Intergovernmental Investment Income Others Transfers In Total 2007 2008 2009 $18,868,742 '$22,760,638 $23,753,348 1,613,000 1,157,450 1,4299050 19323,725 1,344,852 1,366,612 50,500 50,500 50,500 22,359,355 23,213,126 24,106,593 410,000 410,000 410,000 950,000 450,000 200,000 830,543 852,940 876,007 $469405,865 $50,239,506 $52,192,110 General Fund revenue Forecast -- Alternative II Investment Income 410,000 410,000 410,000 Others 200,000 200,000 2005000 Transfers In 899,768 924,241 949,147 Total $54,861,551 $56,932,730 $59,107,132 2010 2011 2012 ® Local Taxes $24,801,465 $25,893,329 $27,048,611 ■ Licenses and Permits 1,419,200 11350,000 1,272,380 ® Charges for Services 1,389,02.5 1,412,111 11435,889 0 Fees and Charges 50,500 50,500 50,500 w Intergovernmental 251691,593 26,692,549 27,7045605 Investment Income 410,000 410,000 410,000 Others 200,000 200,000 2005000 Transfers In 899,768 924,241 949,147 Total $54,861,551 $56,932,730 $59,107,132 Causes of Changes to General Fund Revenue— Alternative 11 2008 8.26% Home Rule Sales Tax Increase + Property Tax Increase + Normal Growth 2009 3.89% Property Tax Increase + Normal Growth 2010 5.11% Property Tax Increase + Auto Dealerships + Normal Growth 2011 3.78% Property Tax Increase + Normal Growth 2012 3.82% Property Tax Increase + Normal Growth Summary of Five Year Forecasted Revenues and Expenditures Cumulative Effect of Revenues Revenues Overl(Under) Overl(Under) Year Revenues Expenditures Expenditures Expenditures Op 2008 50,239,506 49,388,706 850,800 850,800 1,732,177* 1,732,177 881,377 2009 52,192,110 53,553,351 (1,361,241) (2,242,618) 2010 55,061,551 53,779,087 11282,464 (960,154) 2011 57,142,730 55,467,658 1,675,072 714,918 2012 59,327,632 57,941,193 1,3869439 2,101,357 = Additional $1,732,177 transferred for transportation projects General Fund -- Current Fund Balance Analysis Beginning Anticipated II Fund Balance Fund Drawdown of Ending Fund as a Percent of Balance Fund Balance Balance Expenditures 2008 17,761,269 (881,377) 16,869,892 33.00% 2009 16,869,892 (1,361,241) 15,508,650 28.96% 2010 15,608,650 1,282,464 16,791,114 31.22% 2011 16,791,114 1,675,072 18,466,186 33.29% 2012 18,466,186 1,386,439 19,852,624 34.26% Projected Fund Balance Over/(Under) Fund Balance Goal of 33% Current Alternatives Condition 1 II a 2007 ($118,294) ($118,294) ($118,294) m 2008 ($1,038,680) ($121,680) $ m 2009 ($7,783,439) ($5,404,004) ($2,163,956) a 2010 ($11,287,423) ($6,870,119) ($955,985) a 2011 ($151622,322) ($8,560,066) $161,859 a 2012 ($21,285,755) ($10,938,075) $732,031 - An additional $1,732,177 Transferred to the Capital Projects Fund to Bring Fund Balance to 33% Capital Improvements Program Overview Short Term Considerations Long Term Considerations Deficit Analysis Recommendations Capital Improvement Program Overview CIP Goals: • Develop reliable infrastructure standards • Provide stable revenue sources • Build and maintain quality infrastructure Policy Considerations: 2. Short -term: Discuss need for "catch -up" road resurfacing funding 2 Long -term: Discuss need for additional recurring revenue sources Short -Term Considerations Pavement Condition "IMS "_Report (infrastructure Management Services) Test and Rate Roads Every 5 Years * Surface Condition — The amount of cracking/rutting and the ride quality Deflection Condition — The strength of the base and sub -grade Dynamic Condition — How well the street Performs under loading Current Goal: Maintain an average 75 Rating for all Village roads 100 Good Condition 85 75 ......... ■ ■ ■ ■ ■■ ■ ■ ■■ ■■■ ■.. Fair Condition C�J / Repair Cost J 1 c Poor Condition 5X Repair Cost 0 Time (Years) i I I Pavement Status Projected IMS Rating - Dec 2007 (target 75): 71.5 Wout Glen Streets (drop from 72) Approximate additional road funding needed per IMS point gain is $2 million above standards Long -Term Considerations 2008 CIP Infrastructure Standards vs. Revenues Standards Inventory Annual Need Transportation Water Sanitary wo Total $10,939,885 $3,218,404 $1,212,605 $15,370,894 2008 -2012 CIP Deficit (without Permanent Fund and Intersection Grants) *Excludes Facilities, The Glen and North Maine which are separately- funded Available (Actual) CIP Standards (4% Growth) Surplusl (Deficit) 2008 $ 8.8 mm $15.4 mm ($6.6 mm) 2009 $ 9.0 mm $16,0 mm ($7.0 mm) 2010 $ 9.1 mm $16.6 mm ($7.5 mm) 2011 $10.2 mm $17.3 mm ($7.1 mm) 2012 $ 9.6 mm $18.0 mm ($8.4 mm) i I 2008 -2012 CIP Deficit* *Excludes Facilities, The Glen and North Maine which are separately- funded Alternatives -Short-Term Solutions If increase HRST by .25 %, provide one -time $1.7 mm contribution from General Fund to eliminate 2008 CIP deficit ➢Additional Permanent Fund contribution of $7 million for 200819110 Resurfacing programs (-$2mm per IMS point; result of 3.5 points or 75 rating from 71.5 rating) Long -Term Solutions yUpdate IMS Report 2008; determine Reconstruction program catchup requirements; consider 20 -year bond in late 2008 to provide 5 -year catchup program (2009 -2013) yConsider additional recurring revenue streams to fill approximate $6.6 -8.4 million gap (grants will help) Available CIP Surplus/ (Actual) Standards (Deficit) (4% Growth) 2008 $13.8 mm $15.4 mm ($1.6 mm) (PF: $4.35 mm) 2009 $14.3 mm $16.0 mm ($1.7 mm) (PF: $1.4 mm) 2010 $14.0 mm $16.6 mm ($1.8 mm) W. $3.2 mm) 2011 $11.0 mm $17.3 mm ($6.3 mm) (PF: $0.35 mm) 2012 $14.7 mm $18.0 mm ($3.3 mm) (PF. $1.7 mm) Alternatives -Short-Term Solutions If increase HRST by .25 %, provide one -time $1.7 mm contribution from General Fund to eliminate 2008 CIP deficit ➢Additional Permanent Fund contribution of $7 million for 200819110 Resurfacing programs (-$2mm per IMS point; result of 3.5 points or 75 rating from 71.5 rating) Long -Term Solutions yUpdate IMS Report 2008; determine Reconstruction program catchup requirements; consider 20 -year bond in late 2008 to provide 5 -year catchup program (2009 -2013) yConsider additional recurring revenue streams to fill approximate $6.6 -8.4 million gap (grants will help) Additional Options Home Rule Sales Tax — Increase of an additional .25% (0.5% increase to 1.0% total) Demolition Tax Real Estate Transfer Tax Food and Beverage Tax Hotel /Motel Tax Issue Debt Home Rule Sales Tax Impact Approximately $2,500,000 per .25% increase Surrounding Communities 23 Communities Surveyed — July, 2007 13 at 1.00% 4 at 0.75% 2 at 0.50% (including Glenview) 2 at 0.25% 2 at 0.00% Demolition Tax Impact Between $300,000 and $500,000 annually j Based upon Permitted Demolitions $10,000 per permit Averaging 30 to 50 demolitionslyr Implementation By Board Adoption Real Estate Transfer Tax Municipality Rate/$1,000 Estimated Total Glenview — Estimate $3.00 $2,000,0001 $3,000,000 Park Ridge 2.00 850,000 Evanston 5.00 4,000,000 Wilmette 3.00 1,250,000 Buffalo Grove 3.00 975,000 Des Plaines 2.00 1,000,000 Elk Grove Village 3.00 1,200,000 Mount Prospect 3.00 1,000,000 Skokie 3.00 1,200,000 Highland Park 5.00 1,900,000 Food and Beverage Tax Impact Approximately $750,000 per 1.00% Tax Implementation By Board Adoption Will require quarterly filings by all owners of eating and drinking establishments Hotel/Motel Tax Impact 1% increase should generate $150,000 Implementation By Board Adoption Issue Long -Term Debt Impact 4.25% Interest Costs Erosion of Property Taxes Used for Operations or Requires Additional Property Tax Implementation By Board Adoption Questions and Answers December 3, 2007 Public Hearing a \F or rrlf tiG BUR GSF\ Gleew nvi FY 2008 Village Budget and 2007 Tax Levy Ordinance Public Hearing December 3, 2007 Presentation Outline I. Role of the Board of Trustees II. Budget Process III. Cost Containment Efforts IV. Construction of the Proposed Budget V. Overview of the Corporate Fund VI. Overview of the Village Budget VII. 2007 Tax Levy Year VIII. Water and Sewer Rate Adjustments IX. North Maine Utility Rate Adjustments z I I. Role of the Board of Trustees • Stewards of the taxpayers dollars while ensuring delivery of quality services. • Setting budget priorities. • Allocation of current resources to programs and service alternatives. • Direct and Monitor Fiscal Policy. • Analyze management's revenue and expenditure projections. • Monitor the efficiency of operations. o If necessary, consider options for balancing the budget, including review of service standards and seeking additional revenue sources. II. Budget Process - Budget Calendar for FY 2008 Budget • Business Plan Development - Spring • Capital Improvement Program (CIP) Community Meetings — July • Board Goal Setting Session — July • Presentation of the Five Year Financial Forecasts - July • Operating Budget Development — August • Management Review — September • Board Review — October 4th and October 29th • First Reading of Levy Ordinance — November 20th • Public Hearing & Final Adoption — December 3rd 2008 Village Budget and 2007 Levy Ordinance 4 III. Cost Containment Efforts Cost Containment Efforts to date include: o Reorganization (Reduction from 313.15 FTE's in 2001 to 349.25 FTE's for 2008; 4.2 FTE's as a result of outsourcing o ERllmplementation Assumed 9 additional Village -wide positions will not be filled during 2008 o Reducing FTE's from 349.25 to 340.25 by 2009 o Anticipated 5 Year NET Savings as a result of the ERI is just under $4 Million Cost Containment Effortsm continued o Redesigned the Village's health insurance program; Plan design and carrier changes resulted in a cost reduction of almost $500,000. • Performed an Employee Compensation and Classification Study; Pay for Performance for all exempt employees • Redesigned the Village's Capital Equipment Replacement Program; Reduced funding levels to provide for on -time funding of replacement equipment Reduction of fleet size by 25 vehicles • Reorganized the Village's Fleet Maintenance Operations Developed Service Level Agreements Reduced inventory Cost Containment Effortsm continued • Long range financial forecasts for the Village's utility operations; Glenview Water operations, Wholesale Water operations, North Maine Utility operations, and Glenview Sanitary Sewer operations. • Establishment of a Joint Emergency Dispatch operation; Five year projected cost savings in excess of $2 Million. • Reorganized Building Inspections Division; Improved efficiency and decreased FTE's • Reorganized Public Works operations; Improved accountability and efficiency plus a decrease in FTE's • Established a Support Services Department; Improved efficiency and department support IL Cost Containment Effortsm continued • Custodial services outsourced • Information technology outsourced. • Street sweeping outsourced • Portions of Village snow plowing outsourced o Establishment of the Process Evaluation and Efficiency Team (PREET) The goal of which is to continually evaluate the efficiency and effectiveness of all Village services. IV. Construction of the Budget - Revenue Assumptions Proposed property tax increase equal to new EAV plus 4 %. $535,500 New Property Added into the EAV Prior annexation (Greenwood) plus Property Improvements NOT REASSESSED VALUATIONS $381,500 of 4% increase to the Levy ($24/year on a $9,000 Property Tax Bill) Home Rule Sales Tax increasing from 0.50% to 0.75% effective July 1, 2008. Maintained General Fund Balance per fiscal policy approved February, 2005 (33 - 40% of Expenditures and Uses). Construction of the Budget Revenue Assumptions o Telecommunication revenue continuing to decline. o Building Permit, Inspection Fee, and Engineering Fee revenues continuing to decline. 2006 Actual $1,391,690 2007 Projected $1,077,750 2008 Forecast $ 906,950 o Glenbrook Fire revenue declining by 2 %. (Tax capped) o Sales Taxes increasing by 5 %. (Reduced to 2.25% due to decline in retail sales caused by Milwaukee Avenue project.) 3% CPI increases and 2% retail sales growth o State Shared Income and Utility Taxes increasing by 3 %. o Other revenues remaining stable. 9 10 Construction of the Budget - Expenditure Assumptions • Personnel projections based upon reorganizations (Reduction of FTE's from 373.75 to 349.25). • Early Retirement Incentive (ERI) included in the proposal. Project ERI funding during 2009 and 2010 Net savings over 5 years of ERI are $4 Million o All personnel related expenditures adjusted for inflation, union agreements and projected turn -over — Net annual adjustment approximately 2.75 %. o All scheduled step increases are included. o $400,000 Contingency Set Aside (0.8% of expenditures — down from 1.0% of expenditures). 11 Construction of the Budget - Expenditure Assumptions • Health Care increases at 10.1% • Police Pension increased by 1.93% • Fire Pension increased by 9.93% • One time projects are not carried forward • Transfers Out to fund CIP's and Joint Dispatch operations • Other Line -Items remaining constant • Public Works assuming another 17% of Caretaker expenditures into the General Fund Budget • Capital Projects Administration allocation between Redevelopment and General Fund changed to 50/50 split The change from the 2007 projected total expenditures to the 2008 proposed expenditures represents a 1.17% increase. 12 V. Corporate Fund - Revenue Budget ($41,586,190) Revenues: Local Taxes Licenses and Permits Fees and Charges Charges for Services Intergovernmental Use of Assets (Investments) Other /Miscellaneous Total Revenues 2006 2007 2007 2008 Actual Budget Projected Budget 16,376,233 19,517,374 18,868,742 21,261,557 1,381,614 1,913,000 1,258,500 1,157, 450 2,010,871 1,763,725 1,605, 562 1,317,563 68,481 50,500 50,025 50,500 21,771,071 22,395,978 22,448,577 22,864,720 738,904 410,000 610,000 485,000 5�15,�, 450,000 1025,000_0 450,000 42,295,581 46,500,577 45,866,406 47,586,790 13 Corporate Fund Revenue Assumptions o Proposed property tax increase equal to new EAV plus 4 %. $535,500 New Property Added into the EAV o Prior annexation (Greenwood) plus Property Improvements NOT REASSESSED VALUATIONS $381,500 of 4% increase to the Levy ($24/year on a $9,000 Property Tax Bill) 14 Corporate Fund Revenue Assumptions o Additional Revenue Assumptions: Home Rule Sales Tax Increases from 0.50% to 0.75% at July 11t 2008. A 0.25% increase in Home Rule Sales Tax would generate an estimated $2,400,000 additional revenue annually. ($1,200,000 July through December, 2008) Home Rule sales Tax Collection History 6,000,000 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 2003 2004 2005 2006 2007 2008 15 16 Municipal Sales Tax Collections History 15,000,000 12,500,000 10,000,000 7,500,000 5,000,000 2,500,000 2003 2004 2005 2006 2007 ZUU0 State Shared Income Tax Collection History 4,000,000 3,000,000 2,000,000 1,000,000 17 2003 2004 2005 2006 2007 2005 18 Telecommunications Tax Collection History 5,000,000 4,000,000 3,000,000 2,000,000 1,000,000 2003 2004 2005* 2006 2007 2008 *$947,000 one time settlement 19 Glenbrook Fire Protection District Collection History 3,000,000 2,000,000 1,000,000 2003 2004 2005 2006 2007 2008 20 ��� r proposed 983 Corporate et ($44,595 , ) Ex enditure Budg � 8 007 200 2006 2007 2 Budget Budget Projected Actual 29545,230 9 744,338 28,6 ?9,849 29,6'55,805 42 Personnel Services 2 7,721,0 4 578,230 7,452,949 7,421,952 ' 464,906 517,018 Contractual 1,102,968 572,17'1 Commodities 6 005,865 6,159,887 6,190,835 311,878 a 621858 Other Operational 375 800 ��- 632 543 7�� �' Capital Outlay 482,8 Total Exp 34 44,078,350 44,595,983 enditures 36,369,957 43,482,8 21 Corporate Fund Corp Fund Balance S tatement 2007 2008 2006 240'7 d Budget Actual Budget Projected 25,766,807 23,767,411 18,037,312 28,761,846 406 47586,790 45,866, , 42,295,581 46,500,577 852 g40 13�_ 8543 g�30,_543 �� 46 696 949 4848 434 43 6y3� 47 3 20 �' `w 72,374,917 73,331,120 70,464,360 66,477,042 44,595,983 36,369,957 43,482,834 44,078,350 4 947 924 12 2� 3_3 549 JOE 5 5 8 3�48� —� —��— 52 427 048 49 5_, 43 907 48 6_ 0,x-506 52 8� 5119 r 16 9_ � 3, 2323 767 2020 239 808 18,437 48,98 % 38.29% 34.46 %u 34.18 %0 Fund Balance January 1st Revenues Other Sources Total Revenues and Sources Total Funds Available to Budget Expenditures other Uses Total Expenditures and Uses Fund Balance December 31st Fund Balance as a Percent of Total Expenditures and Uses 22 VI. All Village ge Finds Fund Balance Statement PF Fund Balance January 1st Revenues Other Sources Total Revenues and Sources Total Funds Available to Budget Expenditures Other Uses Total Expenditures and Uses Fund Balance December 31st 2006 2007 y Actual 2007 2008 180,682,923 Budget Projected 229,312,561 Budget 126,189,618 235,670,939 222,402,234 111, 903, 997 114, 727,158 86—` 4 28 690 452 146,625,190 21_2409 492 34/2fi 828 �--6.� 47 140 148 853 986 393,092,415 369,907,010 � 5 194 28 384,424,925 416,677,462 109,235,750 164,319,511 140,915,184 159,149,563 481$5 726 --�, 27 324 233 157 42147fi� 21207 507 — —,-+ 6 191 _643,744 �_ 47" 48 038 235 670 939 162122 691 ---' -- 93 178 263 266 2066601 --�— 222234 210E 041861 VII& 2 00Tax Levy Fund Corporate 2005 Levy Extended 2006 Lev y Extended 2007 Levy IMRF 4'414,908 21914,673 Proposed 3,821,112 Police Pension 9$0,000 1,0751000 1,115,312 Firefighter's Pension 945,000 1,295,000 1,320,000 Subtotal 1 0--�- B00 15—, 60 000 1 7 Debt Service 7,424,909 6,844,673 7,9,1,423 Total Village Levy 15-- X1,090 2 155 327 ?1 `�'-- -- +4_5.,577 Library Levy Combined Total Levy 23 Percent Change 31.10% 3.75% 1.93% 9.94% 16.46% -9.73% 5322 403 5 322 403 14,322,402 14,32 4 0`x'000 - 24.85% ' 13,917,000 - 2..83 °le 24 Property Tax Analysis- 2005 Levy Year o Typical Glenview Property Owner Property Tax Bill As a percent of the entire property tax bill: School Districts 64.08% Cook County 10.43% Glenview Park District 7.99% Village of Glenview 6.82% Water Reclamation District 5.56% Glenview Public Library 4.14% Special Districts /Townships 0.98% The portion of the typical Glenview property owners property tax bill that goes to fund Village operations and maintenance, debt service and capital construction is less than 7 cents of every property tax dollar paid. 25 Property Tax Analysis Village Tax Rates 1997 — 2006 Levy Year Year Rate 1997 0.735 1998 0.660 1999 0.652 2000 0.671 2001 0.545 Year Rate 2002 0.512 2003 0.505 2004 0.427 2005 0.421 2006 0.415 The 2006 Rate is 56.46% of the 1997 Rate 26 Property Tax Policies • Capture of New Equalized Assessed Valuation Annexed (Disconnected) Property Improvements to Property Not Reassessed Values • Adjustments to Recapture the Effects of Inflation on Operations Consumer Price Index (CPI) - All Urban Consumers, Chicago - Gary - Kenosha, All Items, Base Period: 1982 -84 =100. June to June Comparison 27 Vlil. Average Quarterly Water /Sewer Charge - 2007 Rates Compared to 2008 Proposed Rates Glenview Water and Sanitary Sewer Quarterly Change to Billings 2007 2008 Meter Total Total Quarterly Combined Percent Size Charge Charge Increase Increase Increase Water 518" $78.97 $84.49 $5.52 $8.51 /Qtr Sewer 22.11 25.10 2.99 $34.041Yr 8.42% Water 314" 104.83 112.08 7.25 $11.18/Qtr Sewer 30.16 34.09 3.93 $44.721Yr 8.28% Water 1" 149.60 159.79 10.19 $15.71/Qtr Sewer 44.72 50.24 5.52 $62.84[Yr 8.08% Water 1 '/z" 278.57 297.38 18.81 $29.001Qtr Sewer 84.89 95.08 10.19 $116.001Yr 7.98% 28 Questions? 30 IX. Average Monthly Water /Sewer Charge - 2007 Dates Compared to 2008 Rates North Maine Utility Monthly Change to Water and Sewer Billings 2007 2008 Meter Total Total Monthly Combined Percent Size Charge Charge Increase Increase Increase i Water 518" $44.13 $48.43 $4.30 Sewer 6.43 7.22 0.79 $5.09 10.07% Water 314" 73.23 80.41 7.18 Sewer 10.39 11.70 1.31 $8.49 10.15% Water 1" 169.50 186.31 16.81 Sewer 22.32 25.37 3.05 19.86 10.35% Water 1 ' /z" 341.06 374.88 33.82 Sewer 44.85 51.00 6.15 39.97 10.36% 24 Questions? 30