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HomeMy Public PortalAbout2009 Adopted Budget�aGE 0 F f yGi flwe of Glemenvvlg,,,F a �c ox�ubciwa�; i1Nj tii� ,p�R pSE� 2009 ADOPTED BUDGET Todd Hileman Village Manager Ricardo Kisner Chief Financial Officer Molly Talkington Budget Manager PEE Of C`fy0 ne Glenvie • ' of • ems � O� `O Fiscal Year 2009 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: The watermark on the cover of the Village's Fiscal Year 2009 Adopted Budget is the Glenview Police Department. Prepared and Presented by: Todd Hileman Village Manager Christopher Clark Deputy Village Manager Don Owen Deputy Village Manager William Fitzpatrick Police Chief Wayne Globerger Fire Chief Amy Ahner Support Services Director Mary Bak Development Director Joseph Kenney Capital Projects Director Jerry Burke Public Works Director Ricardo Kisner Chief Financial Officer And The Staff of the Village of Glenview a I a L-, ,ki f t F' GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO Village of Glenview Illinois For the Fiscal Year Beginning January 1, 2008 President Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Presentation to the Village of Glenview, Illinois for its annual budget for the fiscal year beginning January 1, 2008. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communication device. The award is valid for a period of one year only. We believe or current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. r r Fj ILLINOIS Village of Glenview Adopted Budget Fiscal Year 2009 How to Use This Document This budget is divided into six sections: Overview, Business Plan, Fund Information, Capital Spending and Debt Management, the Component Unit, and the Appendix. Throughout the document, the Village of Glenview is referenced as the "Village ". The Overview contains the message from the Village Manager, which discusses major changes in this year's budget. The overview also contains budget highlights, an organizational chart, the Village history and profile, financial policies, and flowcharts that depict budget processes for both the department budgets and the Capital Improvement Program. Also included is a listing of the Village's staffing levels and an overview of the Village's revenues and expenditures. The Business Plan section provides an overview of the planning process for the development of Village goals through the business plan, the Village Manager's goals, and the final 2009 Business Plan. 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 the ending balance. For the Corporate Fund, additional information is given on the departments through a Department Narrative. The Department Narratives provide each department's budget message. This message includes departmental functions, goals for the upcoming year, past accomplishments, and the staffing level. It also exhibits department expenditures sorted into these categories: Personnel, Contractual, Commodities, Other Charges, Capital Outlay, and Transfers. The Capital Spending and Debt Management section covers the Capital Improvements Program (CIP) 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, explains how and why the Village utilizes debt, and summarizes the Village's outstanding debt. The Component Unit for the Village is the Library. This section provides the Library's fund balance information for each of its funds as approved by the Library Board. The Appendix contains a copy of the recorded budget resolution, presentations from the 5 -Year CIP and operating budget workshops, and also contains a Glossary for reference. i Budget Basics The Village of Glenview's budget is built upon these fundamental ideas: 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. These five major operating departments provide the most direct services to residents: ■ 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, Risk Management and Legal • Finance — Budget, Accounting, Purchasing, Customer Service • Support Services — CADD Operations and Information Technology Revenues Like a business, a village must have revenues to pay for the services it provides its citizens. Unlike the federal government, it can not spend for services money it does not have. Accordingly, service levels depend entirely on the amount of monies the Village collects. Revenues come in two broad categories: taxes and charges for services. Taxes are broad -based revenues over larger tax bases to cover services for which the ultimate user is difficult to determine for fee purposes, i.e., public safety services. Taxes may be assessed on the basis of property valuation (property taxes) or upon the basis of a business transaction (sales taxes). The Village of Glenview uses both methods. Charges and fees are assessed directly to the ultimate beneficiary of service and may be intended to cover all or only a part of the service provided, such as; • Licenses and permits • Utility charges In those instances in which the charge is insufficient to cover the cost of service, the Village must subsidize the service with its general tax revenues. ii Revenues, both taxes and charges, derive from three sources; local, state shared and grants /entitlements. The various funding sources are discussed later in the Revenue Highlights of this document. Funds Governments separate the accounting of revenue sources because of internal or external requirements and restrictions. For instance: • The Village 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, 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. How It All Works The chart below shows the interaction of revenues and how they are recorded within the major operating funds and how the related departments expend those revenues in service delivery. Typical of the Corporate Fund is the receipt of a number of different types of revenues, whether they are local or shared. Most departments in the village provide general services, which are paid through the Corporate Fund. Thus, revenue is "matched" with the expenditure or service provision. 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 iii 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 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. f \L Revenues State Sales Tax General Special Revenue Enterprise Shared State Income Tax Motor Fuel Tax Grants Property Taxes Sales Tax — Home Rule Utility Tax Hotel Room Tax Licenses Local Fees Permits Charges for Services Fines Expenditures Public Works J J J Police J J Fire J J Development J Capital Projects J J Departments President and Board J Village Manager's J Finance J Support Services J General Government J J f \L VILLAGE OF GLENVIEW 2009 ADOPTED BUDGET TABLE OF CONTENTS OVERVIEW PAGE Village Manager's Message 1 Revenue Highlights 5 Expenditure Highlights 12 Overall Fund Balance 15 Villagewide Organization Chart 18 Budget Process Flowcharts 19 Budget Calendar 21 Financial Policies 22 Village History and Profile 26 Personnel Requirements 37 Glenview Sanitary Sewer 182 BUSINESS PLAN 186 Overview 39 Flowchart 41 Village Manager's Goals 43 2008 -2009 Business Plan 44 Replacement 194 FUND INFORMATION 195 Corporate Fund 103 Revenue Summary 104 Expenditure Summary 105 Fund Balance 106 Village President and Board 201 of Trustees 108 Special Appropriations I I I Village Manager's Office 113 Legal 121 Finance 122 Support Services 127 Public Works 130 Police 135 Fire 139 Development 143 Capital Projects 150 Special Revenue Funds 155 Motor Fuel Tax 156 Refuse and Recycling 157 Joint Dispatch 159 Foreign Fire Tax 161 FUND INFORMATION PAGE Police Special 162 Permanent 163 Glen Redevelopment 164 Glen Caretaker 166 Glen Land Sales 168 Special Tax Allocation 170 Capital Proj ets Funds 173 Debt Service Funds 177 Enterprise Funds 181 Glenview Water and Glenview Sanitary Sewer 182 Wholesale Water 186 North Maine Utility 188 Commuter Parking 191 Internal Service Funds 193 Capital Equipment Replacement 194 Municipal Equipment Repair 195 Insurance and Risk Management 197 Facilities Replacement and Repair 199 Trust and Agency Funds 201 Police Pension 202 Firefighters' Pension 203 Escrow /Deposit 204 Special Service Area Bond 205 CAPITAL SPENDING AND DEBT MANAGEMENT 207 COMPONENT UNIT 237 APPENDIX Resolution 241 Tax Levy 243 Five Year Financial Forecast 244 Workshop Presentations 287 Glossary of Terms 355 m r ILLINOIS i r O F f G n � 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 2009 fiscal year. The annual budget is the policy document that sets the financial route for the Village and defines the service priorities we provide to the residents. This budget was developed through a transparent process involving the Village President, Board of Trustees, and staff with the objective of balancing the budget and maintaining standard service levels. Through this process, there were several opportunities for resident input and review. INTRODUCTION During the budget preparation period, the United States and local economy, through instability in the financial and credit markets, suffered a major downturn. As shown below, it is anticipated that this downturn will negatively impact the Village's revenues that are directly connected to the economy, such as sales and income tax. This downturn has further aggravated the continued gap between increasing expenditures and inert revenues. Foremost, the Village strived to not increase property taxes and fees in 2009, as a way to avoid additional burden on its residents. This goal was accomplished. Expenditures for many of the Village's operations are driven by contractual requirements such as bargaining unit wages and benefits, capital expenditures, and commodity prices beyond the Village's control. The proposed budget process for 2009 began in May, and after initial department submissions and revenue calculations, the Corporate Fund showed a deficit of approximately $1.9 million. Budget meetings were held with each Department and the Budget Team which included the Village Manager, Deputy Village Managers, Chief Financial Officer, and Budget Manager to reduce the initial departmental budget requests. The Five Year Plan workshops were also held with the Board of Trustees to bring these financial concerns forward and to solicit Board direction. The Water, Sewer, and North Maine Utility Fund's budgets and rate analyses were presented to the Board of Trustees in November 2008. Recommendations were presented for current and future rate increases necessary to ensure the Board's goal of structuring a revenue stream which would make the systems self - supporting; provide resources for operations and capital improvements, and maintain a reasonable fund balance, all while keeping the rates as low as feasible over time. The Glen Tax Increment Financing (TIF) Funds were adjusted to follow the TIF Management and Retirement Plan for The Glen Redevelopment Project established in 2006. In addition, the funding levels for Police and Firefighters' Pension Funds are based on the recommendations of the actuaries. 2009 BUDGET OVERVIEW Appropriations by Fund $213,3641576 Trust and Agency Internal Service Funds Enterprise Funds Funds 3% 12% 7% Corporate Fund Capital Projects - -- 25% Funds - TIF 3% Special Revenue Capital Projects Funds Funds ( 4% 4% Special Revenue Debt Service Debt Service Funds - TIF Funds - TIF Funds - Corporate 27% 14% 1% The total Budget for the Village of Glenview is $213,364,576. This number includes all funds excluding the Library. It represents a total decrease of $7,150,356 or 3.2% from the prior year total adopted budget. The main reductions are: • Debt service requirements in the Glen Land Sales Fund of $3.7 million, • Capital projects based on the Capital Improvement Plan of $2.5 million, and • Approximately $1.5 million due to the early retirement incentive (ERI) that was offered at the end of 2007 and during 2008 which minimized the overall salary and benefits increases in 2009. ERI resulted in a total of 33 departures and a net reduction in positions of 10.0 full time equivalents. The positions that were replaced were reviewed by the Village Manager's Office and resulted in position realignments with new or expanded duties. The effort to appropriately staff the Village is an on -going program, and as positions are vacated, will result in more efficient and effective service delivery. By 2013, it is estimated that ERI will save the Village $3.9 million. 2 CORPORATE FUND The Corporate Fund is the fund where the majority of all daily operations are budgeted, excluding fleet, parking, water services, sewer services, North Maine Utility services, and Glen TIF operations. For this budget, the Village has continued to address the Corporate Fund's structural operating deficit such as taking advantage of the early retirement incentive (ERI) through position reduction and realignment, reductions in operating and capital expenses, revenue enhancements, and use of fund balances. The table below summarizes the current and projected status of Corporate Fund Revenues, Expenditures and Balances. Beginning Fund Balance (1/1/09) $ 16,813,296 Revenues and On -Going Transfers In: $ 51,001,752 Revenue Enhancements: Property Tax increased by the new (72,969) growth in the assessed value 221,318 Full year of Ambulance Tax 700,000 Full year of Gas Use Tax 300,000 One Time increase due to known 53,254,798 building developments 1,203,050 One Time infusion from fund balances 1,729,898 Total Revenues and Sources: $ 55,156,018 Expenditures and On -Going Transfers Out: $ 54,321,901 Expenditure Reductions: Training reduction (72,969) One Time use of fund balances (305,590) Personnel cost reduction due to ERI: position reduction & realignment (688,544) Total Expenditures and Uses: $ 53,254,798 Ending Fund Balance (12/31/09) $ 18,714,516 Fund Balance as a Percent of Expenditures and Transfers Out: 35.14% As shown above, the diligent work by staff not only eliminated the $1.9M deficit but allowed the ending fund balance as a percent of expenditures and transfers out to be within the Board policy of 33% to 40 %. However, with the progressing downturn of the economy, staff will continue to evaluate the 2009 budget, keep the Board up -to -date, and make any needed budget amendments. In addition, work on the 2010 budget will begin in the first quarter of 2009. Increased Illinois Municipal Retirement Fund (IMRF) pension costs are one of the challenges for the 2010 budget and others have started mounting. The Village may need to consider substantial modifications in the total service delivery or the level at which current services are delivered for 2010 and beyond. If the current economic state continues or diminishes further, personnel costs will need to be stabilized orreduced. OTHER FUNDS Other funds comprise the remaining $160,109,778 of total Village appropriations or 75% and consist of thirty five (35) funds. The fund types are as follows with the Tax Increment Financing related funds listed separately: • Special Revenue Funds (6); 4% of total • Debt Service Funds (2); 1% of total • Capital Projects Funds (4); 4% of total • Enterprise Funds (5); 12% of total • Internal Service Funds (5); 7% of total Trust and Agency Funds (4); 3% of total Glen Tax Increment Financing (TIF) Funds: • Special Revenue Funds (4); 27% of total • Debt Service Funds (1); 14% of total ■ Capital Projects Funds (4); 3% of total As shown above, the Glen TIF Funds compromise the majority of the appropriations at $94,579,730 or 44% of the total. These funds provide the funding source for the redevelopment of the former Glenview Naval Air Station (GNAS), now known as the Glen. A TIF district is defined as an economic development tool that enables an eligible governmental entity to freeze the property tax base of a blighted area for a maximum of twenty three (23) years. During this period, economic development investments are made in the property with the intent to spur new economic growth and job creation. Assuming the blighted area is redeveloped as a result of the investments; incremental property taxes above the frozen property tax baseline are collected and used by the governmental entity to fund all or a portion of the investments and redevelopment costs. The Village entered into the TIF district in 1998 and is currently projecting retirement in 2018. I would like to thank the Department Directors and their team members, led by our Finance Department, who exhibited impressive leadership along with great effort in developing a fiscally sound budget, which allows us to continue providing a high level of service to our citizens, continues to shore up the Village's fiscal infrastructure, and works toward assuring the Village is a renewing and prospering community. I would also like to especially recognize the involvement of those citizens who participated in the neighborhood capital planning meetings and telephone surveys. Finally, I would like to thank the Trustees for their dedication and leadership throughout the year. Sincerely, �- Todd Hileman Village Manager El REVENUE HIGHLIGHTS The Village of Glenview sources of revenue consist of property taxes, user fees, local taxes, sales tax, grants, and use of beginning balance. Each fund has its own revenue source to fund appropriations. Village of Glenview Total Revenues and Other Sources All Village Funds $200 (excluding Library funds) $150 0 �.i $700 $50 _ Actual 2007 0 Local Taxes ❑ Charges for Services ■ Other /Sale of Property Revised Actual Adopted (unaudited) 2008 2008 2009 © Licenses and Permits ❑ Fees and Fines ®Intergovernmental DInvestment Income ❑Transfers In ■Bond Proceeds Total $158,175,436 $194,773,228 $138,140,479 $196,183,205 Below are highlights of notable funds for the Village of Glenview. Village of Glenview 5 Revenue Highlights 2007 2008 2008 2009 Actual Actual Revised (unaudited) Adopted Local Taxes $ 41,052,320 $ 47,511,211 $ 46,527,354 $ 50,085,653 Licenses and Permits 1,317,359 1,157,450 1,834,200 2,295,000 Fees and Fines 248,306 1,357,463 2,254,075 2,637,513 Charges for Services 35,324,599 34,572,656 34,182,026 40,516,321 Intergovernmental 26,496,092 24,784,565 23,614,377 25,459,413 Investment Income 12,984,030 4,540,900 4,577,145 3,736,518 Other /Sale of Property 4,898,883 32,698,945 5,626,770 27,275,053 Transfers In 35,853,847 47,986,038 19,360,532 43,657,701 Bond Proceeds - 164,000 164,000 520,034 Total $158,175,436 $194,773,228 $138,140,479 $196,183,205 Below are highlights of notable funds for the Village of Glenview. Village of Glenview 5 Revenue Highlights REVENUE HIGHLIGHTS Corporate Fund Property Tax, Utility Tax, Sales Tax, Home Rule Sales Tax and State Income Tax account for 72% of the revenue collected in the Corporate Fund. ■ Property tax The Village's 2006 assessed value (the basis for the Fiscal Year 2007 collections) increased by 24.08% from $2,170,534,233 to $2,693,236,118. The total municipal property tax rate includes the Corporate Fund, pension funds, debt service and, library operations. For Village operations, excluding Library, prior to Fiscal Year 2008, the property tax extended levy amount has remained constant. In Fiscal Year 2008, the Board of Trustees' established a policy to allow the property tax extended levy to increase by the new growth in the assessed value. This still demonstrates an excellent reflection of Village Board's desire to keep reliance on property taxes to a minimum. For 2009, the extended levy, excluding the Library, increased by $221,318 or 2.2% over the 2008 extended levy. Since the Library's main source of revenue is the property tax levy, the levy each year has been determined based on the operational needs for that year. In 2008, the Village Board limited the Library's tax levy to $4,000,000 to allow the Library to draw down on fund balance. This year, the Library's levy need is back to the operational needs calculation method which results in a larger than anticipated increase and still allows the Library to meet their fund balance reserve policy of 40% to 50% of the next year's operations amount. 1PACDEVII 9,000,000 MIE iii 3,000,000 8,999,999 5,322,403 2005 Property tax levy per Levy Year 9,000,000 5,322,403 2006 9,932,379 4,000,000 2007 —4-- Village Levy Library Levy 140,775 5,680,450 2008 Village of Glenview 6 Revenue Highlights REVENUE HIGHLIGHTS ■ Utility tax- Electricity tax and natural gas tax A five percent tax on gross natural gas sales within the Village continues to generate substantial revenue. There is a tax on electricity based upon consumption. The average tax is five percent. Revenue received from these taxes depends largely upon whether the area experiences extreme temperatures, increases in the cost of natural gas, and increases in population. The Village's revenue from electricity taxes showed an increase of 16.1% or $418,811 from 2007 to 2008. From 2007 to 2008, natural gas tax revenue increased by 27.2% or $398,519. The increase in natural gas from 2007 to 2008 can be attributed to a long winter as well as an increase in the cost of natural gas. For 2009, staff budgeted revenue based upon an average winter, an increase of $203,600 or 4.8% over the 2008 revenue. ■ Gas use tax Nationally, the Gas Use Tax was first implemented after deregulation of the natural gas utilities in 1998. Initially, commercial customers were allowed select their own supplier of natural gas. This option was open to all customers (residential, commercial, and industrial) in 2002. As these customers purchased their gas from out of state, it was not taxed by the Municipal Utility Tax. Analysis of the Gas Use Tax showed that $0.0450 per therm would equalize the Municipal Utility Tax and the Gas Use Tax customers. In addition, it was estimated that $0.0450 per threm would generate approximately $434,000 annually. The Village Board adopted the Gas Use Tax on October 21, 2008 and collections began on Nov. 1, 2008. Since 2009 will be the first complete year of collections, staff budgeted $300,000 for this revenue. ■ Telecommunications tax Effective January 1, 2003, the telephone tax was converted to a telecommunications tax and is now collected by the State. The municipality receives five percent of the revenues collected on inter /intra voice /data lines, cellular phones, and any other telecommunication devices. Due to this conversion and an accounting change, the Village's revenue from the telephone tax decreased by $325,127 or 14.0% from 2007 to 2008 adopted budget. Staff will be auditing receipts received from the state and compare them over time. In breaking from this downward trend, the Village anticipated an increase due to an increase in building developments coming online for 2009 and was budgeted at a one time increase of $116,400 or 4.8% over the budgeted 2008 revenue. It is anticipated in future years, 2010 and on, this revenue will resume the downward trend. ■ Sales tax Retail sales tax of 7.25% is collected by the State. The municipality where the tax is collected receives one percent of the revenues. For 2008, sales tax revenue shows a decrease of $468,730 over 2007, a decrease of 3.6 %. For 2009, the sales tax revenue will remain relatively flat compared to 2008 collections at a slight decrease of $132,000 or 1.0 %. Village of Glenview 7 Revenue Highlights REVENUE HIGHLIGHTS ■ Home rule sales tax In 2007, after reviewing and implementing a number of cost containment measures including consolidating operations, reducing the fleet and offering an early retirement incentive, the Village determined, through its initial 5 -year operating budget projection, that additional revenues were needed to maintain services in the long run, and supplement infrastructure investment in the near term. The increase was approved by the Board in December 2007 of 0.25% bringing the 0.50% rate to the current 0.75% effective July 2008. For 2008, the increase has merely supplemented the decline of existing collections since home axle sales tax is one of the first revenue streams to be affected by the economy. The 2009 budget will be the first full year of collections at the 0.75% rate. In consideration of the above factors for 2009, staff is projecting a decrease of $578,125 or 11.1% from the 2008 budget, which is a slight increase over the 2008 collections of $277,000 or 5.3 %. ■ Income tax The Village receives a portion of state income tax receipts on a per- capita basis. The actual revenue received for 2008 from 2007 increased by $344,620 or 8.1 %. Due to the recent economic downturn, the Village is estimating a per - capita distribution of $92.40 for 2009, which is a decrease from $94.90. However, the Village anticipated an increase in building developments coming online for 2009. Therefore, staff projected a slight increase of 2.9% or $128,400 over 2008. The Village estimates revenues based upon data received from the Illinois Municipal League. HISTORY AND 2009 PROJECTION OF MAJOR REVENUE SOURCES $14,000,000 $12,000,000 $10,000,000 $8,000,000- $6,000,000 $4,000,000- $2,000,000 so- ■ Hotel/motel tax Sales Tax Home Rule Utility Tax Property Tax' Income Tax Sales Tax [32007 02008 unaudited actual E2009 budget I *Property Tax excludes Debt service and Library collections Glenview's hotel/motel tax was 5.0% and was increased to 6.0% by the Village Board in February 2008. Analysis projected that 2008 would bring in $137,500 for the 11 month period. As a conservative measure, the increase of $137,500 was not included in the 2008 budget. The impetus for the increased rate was to fund an expansion of the Village of Glenview's membership in the North Shore convention and Visitors Bureau (CNSCVB) as well as funding economic development activities. The linage between hotel tax and economic development in very direct: Glenview's hotels rely largely on corporate business for much of their occupancy; therefore, a strong business Village of Glenview 8 Revenue Highlights REVENUE HIGHLIGHTS climate translates directly to their bottom line and therefore to hotel tax. The economic downturn during 2008 has affected the hotel market. Staff does not anticipate an upward swing in 2009 and is budgeting level funding at $950,000. ■ Building permits Building permit fees vary based on the type of work being conducted. This revenue fluctuates with economic conditions. Since the housing market was increasing dramatically over the past few years, there has been an increase in tear down/rebuilds, additions, and new developments including large multiuse developments. The economic fall has impacted these developments but since many were underway, the slated plans are moving forward. This produces an increase in collections for 2008 of $750,075 over budget. Based on these known developments, staff is projecting an increase of $452,300 or 23.3% over 2008. For 2010, staff is anticipating this revenue will fall back in line with economic trends and a significant decrease will occur. ■ Charge for Services from utility funds The Village's utility funds are charged for services provided by the Corporate Fund Support Services Department and Facilities Division (Internal Service Group) based on the time spent performing tasks and the procurement of goods for the utilities. Internal Service Group accounting is handled in a different manner than other departments due to the nature of the Group activities. This way the total cost of the Internal Service Group can be found in one fund. Other department's services are charged directly to the fund responsible for payment of the activity staff is assigned to. Therefore, water operations are directly charged to the Glenview Water Fund. These charges are reviewed annually to ensure that the utilities are paying their fair share of administrative overhead. The 2009 projected transfer from the utility funds is $1.1 million. Library Fund ■ Property tax While it is the goal of the Village Board to hold the line on property taxes, it is recognized that the Library doesn't have as many alternative revenue sources as the Corporate Fund. The Library had ground breaking for a new building in November 2008. Property taxes are needed to adequately fund the current Library operations and the new building operations. The 2008 dollar amount levied via property taxes is $5.6 million, which is a 29.6% increase over the 2007 levied amount. As stated above, in 2008, the Village Board limited the Library's tax levy to $4,000,000 to allow the Library to draw down on fund balance. This year, the Library's levy need is back operational needs calculation method which results in a larger than anticipated increase and still allows the Library to meet their fund balance reserve policy of 40% to 50% of the next year's operations amount. Village of Glenview 9 Revenue Highlights REVENUE HIGHLIGHTS Commuter Parking Fund ■ Permits and daily parking revenue When the Village opened new commuter parking lots, it was the intention of the Village Board that the users (commuters) pay off the debt that was incurred to pay for the construction. However, it was recognized in the 2009 budget, that the Commuter Parking Fund will not be able to be self sustaining and be competitive in the marketplace. Therefore, any costs internal Village costs, such as personnel, were absorbed into the Corporate Fund. The total revenue for the fund in 2008 was 9.1% or $39,193 lower than 2007. During 2008, ridership increased due to the rising costs of gasoline and other economic hardships. However, the library construction has made use of the Downtown station more complicated since there was a loss of parking spots. The Village does have a second parking lot that has started seeing movement of commuters from the Downtown lot to the North Glen lot and has added new commuters to the Glenview system. Therefore, the projected revenue in 2009 is expected to be $460,250, which is an increase of 6.25% or $28,750. Motor Fuel Tax Fund ■ State motor fuel tax The Village receives a portion of the motor fuel tax on a per- capita basis. Based on the information from the Illinois Municipal League and historical trend data, per- capita distribution of $26.05 is anticipated for 2009. Therefore, staff projected no change for the 2009 budget. Special Tax Alllocaflaun Fund ■ Tax increment financing property tax Revenues are generated from incremental property taxes caused by the growth of the assessed valuation at the Glen Tax Increment Financing (TIF) District. These incremental taxes are projected to grow to over $35 million annually before the TIF District is retired which is planned to happen during 2018. The increase for 2009 is $2.4 million or 8.9% over 2008. Glenview Water Fund ■ Sale of water During 2006, the Village performed a comprehensive study of the Glenview Water rates with the goal of structuring revenue streams which would make the System self - supporting, provide resources for operations and capital improvements, and maintain a reasonable fund balance all while keeping the rates as low as feasible over time. The result of that study indicated that rates would need to be increased annually over the five year period covered by the study in order to meet those goals. Village of Glenview 10 Revenue Highlights REVENUE HIGHLIGHTS The 2009 budget recommendation varies slightly from the original study to ensure the Village reaches the set goals for the System. First, in recognition of the stable revenue streams and to support the goal of keeping rates as low as feasible, the fund balance policy was reduced from 90 days to 60 days of operating reserves. The fixed rate is increased by 7.00% or $0.42 per quarter (5/8" meter charge). The consumption rate increase is also increased by $0.24 per 1,000 gallons. In 2007, the sale of water at $8.1 million is 79.6% of the total fund revenue of $10.2 million. Whereas in 2008, the sale of water was 95.8% of the total fund revenues. For 2009, an 8.3% or $888,184 increase in rates and usage fees is anticipated. North Maine Utility Fund ■ Sale of water and sewer The Village of Glenview purchased the North Maine Utility System in 1997. The service area of the System is primarily unincorporated Cook County, but it does serve small portions of Niles, Park Ridge and Des Plaines. The System has approximately 4,900 customers who purchase approximately 1 billion gallons of water per year. The System is supplied water by the City of Chicago via the Village of Niles and, pursuant to the 30 -year provisions of the water supply contract between Niles and the System (effective through June 7, 2020), Niles may increase its charge for water with 60 days notice. Since 1997, Niles has annually increased its rate to the System and the Village has passed that increase on to the North Maine Utility customers. It should be noted that the primary reason the fees for this System are higher than fees for the Glenview water and sanitary systems is that the cost of water from Chicago is approximately 3.5 times higher than the cost of water from the village of Wilmette. Because of the water contract that existed when the System was purchased, this can not be changed. As with the Glenview System, the North Maine Utility underwent a comprehensive study of the water and sewer rates in 2006. The basis for the study and the results were parallel to the Glenview System. The 2009 assumptions vary from the original study to ensure the Village reaches the set goals for the System. First, in recognition of the stable revenue streams and to support the goal of keeping rates as low as feasible, the fund balance policy was reduced from 90 days to 60 days of operating reserves. For both water and sewer, the fixed rate is increased by 7.00% or $0.14 per month (5/8" meter charge). The consumption rate increase for water is 10.00% or $0.71 per 1,000 gallons. The consumption rate increase for sewer is 9.00% or $0.07 per 1,000 gallons. Staff budgeted the sale of water and sewer increase $1.5 million or 18.0% over 2008. Village of Glenview 11 Revenue Highlights EXPENDITURE HIGHLIGHTS Village of Glenview Total Expenditures and Other Uses All Village Funds (excluding Library funds) $200 - $150 2007 O •.r 2008 2009 �. S100 $50 Actual S- Actual Revised Actual 2007 Revised 2008 Actual (unaudited) 2008 Adopted 2009 ❑ Operations and Maintenance O Capital Outlay ❑ Debt Service ❑ Capital Projects © Transfers Out $152,596,442 $209,854,549 $150,288,206 $213,364,576 "Excludes Depreciation Operations and Maintenance For 2008, the actual expenditures came in on target to budget. 2009 is showing an increase of $8.6 million due mainly to a decrease in the amount of funds being transferred of $7.0 million. 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. There is also offsetting revenue for the charge for services to the other funds in the Corporate Fund of $1.1 million. The revenue is not a Transfer In since it is being treated as a bill for services and not a one time infusion of cash to the Corporate Fund. Village of Glenview 12 Expenditure Highlights 2007 2008 2008 2009 Actual Actual Revised (unaudited) Adopted Operations and Maintenance $ 86,611,517 $ 91,111,703 $ 91,003,021 $ 99,593,238 Capital Outlay 2,806,513 1,261,664 1,280,127 2,293,163 Debt Service 17,128,874 45,282,947 16,757,772 47,052,623 Capital Projects 9,756,995 24,197,724 21,971,755 20,852,851 Transfers Out 36,292,543 48,000,511 19,275,532 43,572,701 $152,596,442 $209,854,549 $150,288,206 $213,364,576 "Excludes Depreciation Operations and Maintenance For 2008, the actual expenditures came in on target to budget. 2009 is showing an increase of $8.6 million due mainly to a decrease in the amount of funds being transferred of $7.0 million. 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. There is also offsetting revenue for the charge for services to the other funds in the Corporate Fund of $1.1 million. The revenue is not a Transfer In since it is being treated as a bill for services and not a one time infusion of cash to the Corporate Fund. Village of Glenview 12 Expenditure Highlights EXPENDITURE HIGHLIGHTS The next contributor to the operations and maintenance increase is the overall increase in commodities due to snow operations. In 2008, there were record snow events and it is anticipated this volume of snow events will happen in 2009. The total increase in commodities is $1.2 million. Also noteworthy is that personnel costs have been contained in 2009 due to early retirement incentive offer in 2007 and 2008. This resulted in a minimal personnel increase of $180,138 or 0.4 %; approximately a savings of $1.5 million. Capital Outlay Capital outlay purchases are typically one -time needs that cause the expenditure total to fluctuate year to year. Village departments have replacement cycles for most of the capital outlay needs (i.e. — computer monitor replacement or vehicle needs.) While the cycles tend to help minimize the fluctuations year to year, there will always be a level of change imbedded in this type of purchase. The Capital Equipment Replacement Fund has two fire pumper trucks scheduled to be replaced for $1.0 million in 2009 which accounts for the capital outlay increase of $1.0 million or 44.2 %. Debt Service Debt service payments are based on a debt schedules determined at the time of the debt issuance. However, in 2008, there was a large land sale anticipated at $25 million that has been delayed to 2009 which in turn delays the debt payment. Therefore, 2008 came in $25.8 million or 63.0% below budget and 2009 is showing a minimal increase over 2008 budget of $1.8 million or 3.9 %. Capital Proiects The Board has adopted two primary planning tools to assist in identifying sources necessary to maintain current service levels: (1) Capital Improvement Program (CIP) Standards and (2) Infrastructure Management Services (IMS) Ratings for pavement conditions. The CIP Standards were established to estimate the annual investment needed to maintain a stable replacement program for each core infrastructure component. For example, the asphalt roads are planned to be resurfaced every 20 years (2 cycles) and fully reconstructed on the 60 year (the 3 cycle.) In total, the required annual investment in core infrastructure pursuant to the standards is $14.0 million for 2008. With an assumed annual growth factor of 4 %, $14.6 million is needed in 2009. Historically, each road segment is tested and calculated every five years and provides technical information as to the quality of the surface and subsurface of the road. Per Board direction, this will now occur every three years commencing in 2010. The Board has adopted a goal of maintaining an average 75 rating for all roads in Glenview. In working within the listed planning tools guidelines, the 2009 capital projects budget has been decreased $1.1 million or 5.4% from 2008. Village of Glenview 13 Expenditure Highlights EXPENDITURE HIGHLIGHTS Transfer Out Governmental accounting requires establishment of funds for different activities (i.e. Water Utility and Police Pension.) For the average resident, each fund would be a separate checking account. In order to move money from one fund or checking account, there needs to be a transfer. This is referred to as a transfer out. Essentially, the needs for the transfer outs are typically as a one time infusion of cash or as an ongoing return on investment. The amount of the transfer out will result in a corresponding transfer in. Therefore, the net change in cash is zero. Village of Glenview 14 Expenditure Highlights 5� V O d Cm CO Village of Glenview 15 Inclusive Fund Balance m q ry1ry1C rvo 1�1� � b q OO1e001y M O ten _ m m m mlmlm �I�Iw N o °I�Im m P m N � INIm e m Iml � N fl�lm o N Q Ifl 1 1 Ifl 1 1 1 1 1 1 1 1 1 I 1 1 1 I 1 1 1 I 1 1 1 o lOi1M Toc F Cpl yjlo vilty'I Oo r vSl Cilpj o m o 0 Qm vil cO 1pS r O �101� a~O' �IN1� LL � 1 1 1 1 11 0 1 1 1 1 1 1 1 1 1 1 1 1 r .- _ N N ml�ly 0 p _ o Nlmle � t0 � o N Mlmlry m [� a [� 1 1 1 1 1 1 1 1 1 1 1 I 1 1 1O1 I 1 � m a � �Iml � $IN1 i Imlo y'I pjl vjl rl I�p'1 yj 9 c �It01 N IHI Ivil ' 1 I 1 1 1 I w 1 1 1 1 1 1 1= 1 1 11 1 I 1 1 g M g 1 10 1 1 1 1 rvlm _ ' b �1<10 umil m tn INI' C _ w of l� �INIry ,ol o rn pry MIOIm aOl mlm 1�1 F C y 1 I 1 1 1 1 1 1 1 1 1 1 9 1 1 1 I 1 I 1 1 1 1 1 1 1 Ololo m b O ml�l .-0 o N O flelh b n P_INI Q e IMI^ NItOOI r P I�IP y ry Irvl � 1�1 Irvl C W 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 N O 1 P 1 1 11 1 1 110 ^1 . 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- �1�Ir ap rlrN- N m - .� e ri N Q N 6 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 M O M Nlmlm mn O r °IN ItMO M S+ _ _ OIm10 m �I Olel� b 1° � O Oi �lbl0 m O O O �lu^il uNi TIV N NIm IVNi OMi Oale1N m wlm ^ p 9 O _ _ N1�1 �ITIN Itmp O � � M N e e 1 1 1 1 1 1 1 1 1 1 I 1 1 1 1 1 O . ol�l OIN1 Im � .- p^I MI ^1 NIPI r Ivmi m O _ Ci �Ibl W luil Ivi w F Q 1 1 1 I 1 1 1 1 1 1 1 1 1 1 1 F 1 1 1 1 1 1 1 1�1 1 1 1 Nlmlm Ca IM M ' aNO 101' e m m OItVI _ _NIWIM _'INN m QININ 10 O _ m201 8 m mlmlm 1� O F C y 1 1 11 1 1 1 1 1 1 9 11 1 r I ' 1 1 1 1 r 1p1 m 1 r 1 wlmr ° ry � $Ipl lQ - �n - y C N IHI � 1�1 IN N W 1 I 1 1 1 I I 1 I I 1 1 1 i IN10 1 1i IN N �l% Io luNi 1 IN ry ip V 6 1 1 1 1 If 1 1 1 I 1 l 1 1 1 1 1 l 1 I 1 1 1 I 8 1�1 � 1 Im vo 1�1 1 I 10 00 N 1 1 1 1 1 h 1 1 1 1 1 1 I 11 1 1 1 1 1 1 1 I $ ^ w CINI 1 m n O N Oil vil 'IYI ItV N E — � NIOI O vNi vNi OIOr rt0 m C � � vil vil _ Moil � Iti v 1 1 1 1 1 1 1 I O Q O p1 m � OIIVI O O N 0110 OOIW W t0 OIMI mIW10 �1 ^O r N 1�1 .- cplml 10 O O N N 1�1 M lel IM U 1 1 I I 1 1 1 1 1 1 1 1 1 1 1 a v E m 1°- N !D Iii t0 N Z Village of Glenview 16 Inclusive Fund Balance Beginning Fund Balance Revenues: Local Taxes Licenses and Permits Fees and Fines Charges for Services Intergovernmental Investment Income OtherlMiscellaneous Total Revenues Other Sources: Transfers In from Other Fund Proceeds from Bonds or Loans OtherlMlscellaneous Total Other Sources Total Revenues and Other Sources Total Funds Available for Appropriations Expenditures and Other Uses: by Object Village of Glenview All Village Funds Combined Fund Balance Statement 2007 2008 2009 Actual Adopted Revised (unaudited) Adopted $ 203,261,258 $ 204,290,190 $ 182,058,601 $ 182,058,601 $ 163,968,834 41,052,320 47,511,211 47,511,211 46,527,354 50,085,653 1,317,359 1,157,450 1,157,450 1,834,200 2,295,000 248,306 1,357,463 1,357,463 2,254,075 2,637,513 35,324,599 34,572,656 34,572,656 34,182,026 40,516,321 26,496,092 25,552,302 24,784,565 23,614,377 25,459,413 12,984,030 6,001,006 4,540,900 4,577,145 3,736,518 4,435,120 32,925,010 32,698,945 5,626,770 27,275,053 121,857,826 149,077,098 146,623,190 118,615,947 152,005,470 16,757,772 47,052,623 Depreciation 35,853,847 40,671,498 47,986,038 19,360,532 43,657,701 • - 164,000 164,000 520,034 463,763 - - - - 36,317,610 40,671,498 48,150,038 19,524,532 44,177,735 158,175,436 189,748,596 194,773,228 138,140,479 196,183,205 361,436,694 394,038,786 376,831,829 320,199,080 360,152,039 Personnel 40,202,306 40,125,275 41,022,342 41,750,120 41,930,258 Contractual 36,437,734 39,667,222 40,132,767 40,163,707 40,350,207 Commodities 1,415,675 972,860 972,860 983,431 2,200,872 Others 8,555,802 9,189,648 8,983,734 8,105,762 15,111,901 Total Operating Expenditures 86,611,517 89,955,005 91,111,703 91,003,021 99,593,238 Capital Outlay 2,806,513 1,048,308 1,261,664 1,280,127 2,293,163 Debt Service 17,128,874 45,283,197 45,282,947 16,757,772 47,052,623 Depreciation 1,550,861 - - - - Capital Projects 9,756,995 15,392,158 24,197,724 21,971,755 20,852,851 Transfers Out 36,292,543 68,836,264 48,000,511 19,275,532 43,572,701 Total Expenditures 154,147,303 220,514,932 209,854,549 150,288,206 213,364,576 Ending Fund Balance 207,289,390 173,523.854 166,977,281 169,910,874 146,787,463 Fund Balance as a Percent of Expenditures 134.47% 78.69% 79.57% 113.06% 68.80% Village of Glenview 17 All Funds Balance (GAAP) • , Village of Glenview 18 Organizational Chart BUDGET PROCESS FLOWCHART 1 , Board Work Session Review Manager Review of Reauests Village Budgets Public Start - Hearings and Prepare Adoption Forecast Review Operating Reauests Sy Develop Department Business Plan Submit Department Reauest Pictured as a watermark: Hug the Bear (Village Trademark) Village of Glenview 19 Process Flowchart BUDGET PROCESS FLOWCHART Board Work Session Review Capital Projects Budgets Public Hearings and Adoption Citizen Review and Input Start - Prepare Forecast Develop CIP Budget Guidelines Submit Capital Proiects Pictured as a watermark: Reconstruction of a Glenview Water System Water Main Village of Glenview 20 Process Flowchart BUDGET CALENDAR DATE TASK April -08 Department meetings regarding Instructions for Business Plan with updated Business Plan model May -08 Budget Kick Off meeting June -08 Finalize Performance Indicators with Village Manager Introduction of Preliminary 2009 Revenue Projections Departments submit supplemental position requests Departments submit changes to 5 -Year Capital Projects Plan July -08 Board Goal Setting Meeting Personnel Projections for 2009 entered by Finance staff Departments completed Level 1 budget entry Finance staff meetings regarding Level 1 budget request meetings with departments Finalized performance indicators with Village Manager Finalized business plan with Village Manager August -08 Capital Projects and Planning Staff Citizen meetings on Preliminary CIP Refined department 2009 budget requests (Level 2) submitted Finalized 2009 Revenue Projection presentation Budget Office changes completed (Level 3) September -08 Presentation of 2009 department budgets to the Village Manager October -08 Village Manager's changes incorporated into 2009 budget request (Level 4) Revised 5 -Year revenue and expenditure estimates presented Final 2009 - 2013 Capital Projects Plan submitted First projection 2009 Library budget request submitted (Draft Tax Levy included) Presentation to the Board the 2009 Village Budget Request Conduct Budget Workshops with citizens invited November -08 Incorporate Board changes into Proposed 2009 Budget Request (Level 5) Tentative 2009 Budget available for public inspection Introduce 2008 Tax Levy Ordinance (First Reading) Publish Truth in Taxation Notice in newspaper December -08 Public hearing on Proposed 2009 Budget & 2008 Tax Levy (Second Reading) Adoption of the 2009 Budget & 2008 Tax Levy Final 2009 Library Budget request submitted File 2008 Tax Levy Ordinance with the Cook County Clerk File Truth in Taxation Certification with the Cook County Clerk File 2009 Budget Resolution with the Cook County Clerk Village of Glenview 21 Budget Calendar 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 below 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. Action Required Municipal Code/ Village Illinois Statute/ County Process Date Policy Budget Officer presents proposed On or before the first Friday NA Oct 9 Operating, Capital Projects and Debt of October Service budgets to the Board of Trustees Tentative Annual Budget made available At least 30 days prior to the At least 30 days prior to Nov 1 for public inspection required public hearing the required public hearing Legal Notice of Public Hearing At least one week prior to the At least 7 days prior to the Dec 13 public hearing required public hearing Held prior to adoption Public Hearing on tentative annual budget Not less than one week after Dec 20 the tentative budget is made available for inspection Prior to the end of the first Adoption of the Annual Budget by the Prior to the start of the fiscal Dec 20 Board of Trustees year quarter of the year Public Hearing in the Proposed Tax Levy Prior to Adoption Prior to Adoption Nov 18 Adoption of the Annual Tax Levy by the In time to meet the filing In time to meet the filing Dec 9 Board of Trustees requirement of the last deadline Tuesday in December Filing the Tax Levy with the County On or before the last Tuesday On or before the last Dec 18 Clerk's Office in December Tuesday in December Filing the Truth in Taxation Certification On or before the last Tuesday Filed with the Tax Levy Dec 18 in December Filing the Budget and Appropriations Within 30 days of adoption Dec 29 Ordinance by the Board of Trustees Village of Glenview 22 Financial Policies f. FINANCIAL POLICIES Statutory Limitations Illinois Compiled Statutes (50 1LCS 330/), Illinois Municipal Budget Law, and Cook County filing requirements have regulations that certain timelines be met during the Village's budget process. According to State statute a municipal government must adopt a combined annual budget and appropriation ordinance before the end of the first quarter of the year. Cook County guidelines require that the Budget and Appropriations Ordinance must be filed with the County Clerk's Office within 30 of the adoption of the Ordinance. The filing must be accompanied by an estimate of revenues by sources and must be 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 Certificatiori'with its Tax Levy signed by the governing bodys chief financial officer. Basis of Accounting & Budgeting The budget is prepared using the modified accrual basis of accounting for both governmental and proprietary funds. ■ Depreciation is not budgeted. • Capital purchases in proprietary funds are budgeted as expenditures. ■ Debt service payments in proprietary 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. Village of Glenview 23 Financial Policies FINANCIAL POLICIES 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. • 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 identified and approved funding sources. • Projects will not start until the funds have been received — bond, loan or cash flow. Exceptions will be made for reimbursable projects only (Special Service Area and reimbursable grant projects). Village of Glenview 24 Financial Policies FINANCIAL POLICIES 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.) Village of Glenview 25 Financial Policies VILLAGE HISTORY 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. Village of Glenview 28 Village History VILLAGE PROFILE VILLAGE OF GLENVIEW The Village of Glenview was incorporated on June 20, 1899 with an estimated population of 351. Today, the Village covers 13.83 square miles and serves approximately 46,329 residents. Located in Cook County, the Village has many fine amenities including great public services, excellent schools, many parks, playgrounds, and open space covering more than 700 acres, numerous options for shopping and dining and access to transportation options. These amenities have made Glenview a vibrant and thriving community, one of Chicago's premier suburbs. Al LAKE .VCHIGIN 41. M N INLLp MOUNT PROSPECT „ , PUM YlE u SI(OpE PAW PoDo E y _ Location of Glenview D E ��/ Cl9f,AW Lq u y o rrrrtiar =.= rr m H m PARK n Located between the Tri -State Tollway and the Eden Expressway the Village extends from Willow Road on the north to Golf Road on the South, Chicago and Northwestern RR on the East and to the western edge of the Cook County Forest Preserve along River Road (Route 45). The Village is located 22 miles northwest of the City of Chicago's downtown. To reach downtown Chicago it takes approximately 30 minutes by vehicle and 45 minutes via rail. O'Hare International Airport is 12 miles from Glenview. Glenview is an affluent community and is home to successful and well- educated professionals. Glenview serves as the home to such corporations as Kraft Foods, AON and Abt Electronics. Recently, the Village redeveloped the former Glenview Naval Air Station. This site known as "The Glen" is a 1,121 acre mixed use district of residential, retail, office, light industrial, sport and entertainment uses. Glenview operates under a council - manager form of government and is a home rule city operating under the 1970 Constitution and statues of the State of Illinois. The Village President and six Trustees are elected at- large. Trustees are elected to overlapping four year terms and there are no term limits. Village elections are held every two years in April. The Village Board appoints members of various Village Commissions responsible for overseeing and regulating different aspects of the Village. The Board of Trustees meets twice a month to determine policy initiatives. The President, with the concurrence of the Trustees, appoints the Village Manager, responsible for implementing Board policies and handling day -to -day operations, including overseeing a staff of approximately 335 employees in eight municipal departments; Development, Finance, Fire, Capital Projects, Manager's Office, Police, Support Services and Public Works. Village of Glenview 29 Village Profile VILLAGE PROFILE Private Area Employers by Job Sector* 4,500 4,000 - 3,500 - 3,000 2,500 - 2,000 1,500 1,000 - 500 U C N w n 0 F u E g E c p E V £ < O p Q S *Source: Illinois Department of Employment Security Unemployment Rates* The Village's most recent unemployment figure indicates a rate of 3.1% below the State of Illinois rate of 5.0% and the National rate of 4.6 %. 8.0% 7.0% 6.0% 5.0% 4.0% 3.0% 2.0% 1.0% 0.0% 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 -t Glenview Rate_ _ -AI— Illinois Rate National Rate *Source: Illinois Department of Employment Security Village of Glenview 36 Village Profile PERSONNEL REQUIREMENTS Full Time Equivalents By Department 2007 Actual 2008 Projected Actual 2009 Proposed % Change FY09 / FY08 President and Board of Trustees 1.00 1.00 1.00 0.00% Village Manager's Office 27.88 27.85 27.85 0.00% Legal 0.00 0.00 0.00 0.00% Finance 17.60 16.60 15.60 -6.02% Public Works 70.88 63.88 62.66 -1.91% Support Services 5.00 5.00 5.00 0.00% Police 100.08 96.04 95.30 -0.77% Fire 91.00 86.60 86.60 0.00% Development 27.75 31.75 30.75 -3.15% Capital Projects 20.50 16.75 16.75 0.00% 361.69 345.47 341.51 -1.15% TOTAL: Population *: 46,329 46,329 46,329 Employees per 1,000 Residents: 7.81 7.46 7.37 Employees per 1,000 Residents 9.00 8.50 7.81 7.46 7.37 8.00 7.50 _ 7.00 6.50 6.00 - - - -r - 2007 Actual 2008 Projected 2009 Proposed Actual Note: Reference individual departments and divisions for description and changes in personnel requirements *Based on U.S. Census Bureau Estimates 2001 -2007 Village of Glenview 37 Personnel Requirements �t E%k,.- I I L I N 0 1 s I Village of Glenview 38 BUSINESS PLAN OVERVIEW The Village of Glenview's Business Plan model is based on a performance measurement foundation. In April 2008, Village staff worked in collaboration with Sikich LLP to establish guidelines for the Village to utilize in the development of a Business Plan. The "Performance Measurement," PowerPoint presentation provided by Sikich is the source document for the Village's Business Plan. The first stage of the Business Plan Development is the setting of Village -wide goals, which are called "Ideals" in the chart below. Ideals are often derived from the Village's mission statement or vision statement. In the second stage, specific objectives are developed at the departmental level; these items are called "Ideas," which set plans to enact the Village Ideals. The third stage is the establishment of "Actions," which are the detailed steps taken by Village staff to achieve the Ideas. The final stage of the Business Plan is evaluating if the Actions and Ideas are achieving the Village -wide Ideals. The Village utilizes Performance Measures, which are the glue that helps to link all of the Business Plan elements together. Performance Measures act as indicators of performance throughout the Village. These measures describe the performance of particular service elements through the use of metrics. Metrics function by setting a goal for a service element over a specified time period and then assessing the service element at the end of that time period. The result of this assessment is the service level gap, which is the difference between the target and result. Essentially, performance measures are a scoreboard to record all the hits and misses of Village -wide performance. Example Indicator: I Cost to Resurface a Street Mile Goal: $200.00 Result: $215.00 Gap: ($ 15.00) The above gap of ($ 15.00) shows that the Village has not met its goal of $200.00 as the cost to resurface a street mile. Therefore, the Village will address the service gap in the following years Business Plan by evaluating the Idea and developing new or modifying current Actions. Village of Glenview 39 Business Plan BUSINESS PLAN OVERVIEW Performance Measures report on four types of information: • Input Amount of resources, financial or otherwise, used for a specific program or service, • Output Quantity or units of service or product that is being provided, • Outcome The results being received about the products and services provided, • Efficiency Measure the cost (dollars and employee hours) per unit of output or outcome. Prior to 2009, the Business Plan cycled from July 1 to June 30. In 2009, the Business Plan will be extended to 18 months to bring the cycle parallel with the Village's budget year, which goes from January 1 to December 31, and then will continue, in a 12 month rotation. The current year's business planning started with the development of the Village Manager's annual goals in May. These goals are then tasked to specific departments for inclusion in their annual goals. In addition to the Village Manager tasked goals, departments develop new annual goals. New goals generally have a specific start and end date. An example of a new goal is the establishment of a Joint Communication Center. Once the center is established, this goal is no longer needed and is marked completed. Both the tasked goals and new annual goals are in addition to departmental core goals. Core goals are ongoing projects or functions and each year the performance measures and actions are reviewed. An example of a core goal is annual winter operations, including de- icing and snow plowing, performed by the Public Works Department. The following pages contain the flow chart for the creation of the Village Manager's Goals, the flow chart for the creation of New Goals and Core Goals, as well as, the Business Plan. Each department's executive summary section contains Goals and the associated Performance Measures that the department is responsible. Note: The Business Plan is a relatively new process for the Village, thus there will be continual enhancements to the process in the following years, until the kinks are worked out. With each year that the Business Plan is in place, a longer chain of history is built and a continuous performance improvement system will be created. For this document, there will be many performance measures that show Not Applicable for previous years, this is because particular processes and performance measures had not been established yet. Village of Glenview 40 Business Plan N {p N � C d C O N T N St0 � � O E N c N 0 T u E N � o? 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Continue improving operating promote fiscal responsibility, delivery. budget and financial practices to transparency and efficient service 3. Manage human resources - related issues to improve staff's ability to provide outstanding customer service. 4. Enhance the Village's community planning and economic development efforts to continue improving the quality of life in the Village of Glenview. 5. Continue developing intergovernmental relationships to enhance the overall quality of life in the Village. 6. Continue improving the capital improvement program planning process pertaining to infrastructure and facilities projects in an effective, fiscally- responsible manner. 7. Enhance the Village's communication program to promote expedient and effective dissemination of information to internal and external customers of the Village. 8. Manage traffic- related issues to maintain high levels of public safety and quality of life in the Village. Village of Glenview 43 Business Plan QpE � F Plff, 6� of 1GIeThenvview G_ 9pQRp`Ep 2008 — 2009 Business Plan July 1, 200 December 31, 2009 Village of Glenview 44 Business Plan 2008 -2009 BUSINESS PLAN Capital Projects Department GOAL #1 (Design Division) Goal Type Enhance the Village's three -year design process to ensure adequate information is available for the five -year CIP planning process and seamless transition to the Construction Division for project delivery Core ACTION STEPS ASSIGNED DUE DATE COMPLETED 1) Review existing design meeting mailings and revise to reflect adequate level of urgency in resident participation Webb 032008 2) Upon completion of revised preliminary design and estimating fo the Milwaukee Road Corridor, Library- related traffic improvements, and Form -based Code ROW revisions, update Village Board for direction and funding Kenney Q3 2008 3) Finalize Empirical Formula for use in selecting road reconstruction projects for 2009 -2013 CIP Planning Jensen Q3 2008 4) Evaluate edge of pavement treatment versus various forms of curb and gutter and work review the existing concrete road policy Litay Q3 2008 5) Complete plans for final design of 2009 and 2010 projects, preliminary design of 2011 projects and conceptual design of 2012 projects Litay/Webb 042008 6) Establish an aggressive bidding and awarding schedule to ensure commencement of all 2009 core CIP projects by May 1, 2009 Litay/Webb 042008 7) Review and identify funding sources to ensure sufficient long- term funding for CIP and maintenance of storm water related components Kenney /Jensen Q2 2009 8) Complete plans for final design of 2011 projects, preliminary design of 2012 projects and conceptual design of 2013 projects Litay/Webb Q4 2009 9) Establish an aggressive bidding and awarding schedule to ensure commencement of all 2010 core CIP projects by May 1, 2010 Litay/Webb 042009 10) Monitor and use existing programmed grant funds and apply fo any pertinent grants or other outside funding as available Webb ongoing 11) Coordinate Village projects with other agencies (IDOT, CCHD, Townships, ICC, METRA, etc.) and vice -versa to ensure proper scheduling and allocating of CIP funds Litay ongoing Village of Glenview 45 Business Plan 2008 -2009 BUSINESS PLAN PERFORMANCE INDICATORS AND TARGETS Capital Projects Department TARGET REACHED COMMENTS Increase the percentage of budgeted funds allocated from 95.2% in 2007 to 96% in 2008 and 97% in 2009, excluding the NMU and Glen CIPs Increase attendance of impacted residents at 2008 Design Meetings from 13.1 % in 2007 to 18% in 2008 and 20% in 2009 Meet or exceed a 4.0 out of 5 for each of the following criteria for resident satisfaction surveys with conduct of design meetings in 2008: (1) usefulness of meeting, (2) quality and clarity of information, (3) staffs helpfulness and willingness to answer questions, (4) meeting space and (5) length of the meeting Improve the overall average resident satisfaction survey with conduct of design meetings, with the criteria noted above, from 4.31 out of 5 in 2007 to 4.5 in 2008 and 2009 Establish Project Manager survey rating of Design Division in 2008 and 2009 of 4.0 out of 5 judged on the following criteria: (1) clarity and quality of plans, (2) timeliness of bidding and award to complete project on -time and (3) availability to answer questions as they arise during construction Establish the overall average Project Manager survey rating of Design Division in 2008 and 2009 of 4.2 out of 5 based upon the criteria noted above Village of Glenview 46 Business Plan 2008 -2009 BUSINESS PLAN Capital Projects Department GOAL #2 (Construction Division) Goal Type Enhance the Village's Project Manager activities to ensure on -time and on- budget delivery of core CIP projects while working in concert with Village residents Core ACTION STEPS ASSIGNED DUE DATE COMPLETED 1) Adopt three construction policies (fire hydrant, weekend hours and ROW /landscaping restoration) drafted during the last Business Plan cycle Steele Q3 2008 2) Create clear, concise Special Service Area (SSA) flow -chart for resident informational meetings Lush Q3 2008 3) Track and evaluate web update use and response for 2008 core CIP projects Guilfoyle 012009 4) Coordinate with Support Services and update Village website with entire 2009 -2013 CIP in conjunction with Village -wide web update Williamson Q2 2009 5) Review Contractor payment request procedures and revise, as necessary, to ensure efficiency and effectiveness Schwister Q2 2009 6) Coordinate with the Public Works Department restoration and budget allotment follow -up in spring 2009 for completed 2008 projects Trais Q2 2009 7) Evaluate the reduction of project contingency from 10% to 8% in 2009 Steele Q4 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Meet or exceed 3.8 out of 5 with resident satisfaction survey with Village construction projects in 2008 and 2009 for each of the following criteria: (1) design of project, (2) construction quality, (3) construction timetable, (4) landscaping and restoration, (5) tree preservation, (6) Village staff performance /response, (7) contractor performance and (8) overall project accomplishment Improve the overall average resident satisfaction survey with Village construction projects, based upon the criteria noted above, from 3.72 out of 5 in 2007 to 3.9 in 2008 and 4.0 in 2009 Establish a baseline and meet 90% of all original established contract deadlines on 2008 and 2009 core CIP projects; and 95 % of all Village- approved contract deadline extensions Complete the 2008 and 2009 core CIP projects through use of contingency from 41.9% in 2007 to ensure no more than 50% in 2008 and 2009 Meet or exceed 3.5 out of 5 in 2008 and 2009 for Contractor survey rating of Project Managers judged on the following criteria: (1) clarity and quality in direction, (2) professionalism and (3) availability to answer questions as they arise Establish an overall average Contractor survey rating of Project Managers in 2008 and 2009 of 3.7 out of 5 judged on the criteria noted above Village of Glenview 47 Business Plan 2008 -2009 BUSINESS PLAN Capital Projects Department GOAL #3 (Facilities Division) Maintain and improve existing Village Facilities to ensure a high quality work environment for Village employees and guests ACTION STEPS Goal Type Core ASSIGNED DUE DATE COMPLETED 1) Complete five -year Facilities CIP as part of Department's CIP planning process Valent Q3 2008 2) Improve internal prioritization and communication of daily work orders to provide 24 -hour status feedback to work requester Yactor Q4 2008 3) Evaluate with Support Services the possibility of use of the MUNIS "Work Orders" Module and the related benefits of such Valent Q4 2008 4) If approved for use, aid Support Services in implementation of MUNIS "Work Orders" Module Valent Q1 2009 5) Compile major inspection element lists for all Village facilities and related routine inspection schedule Chapman Q1 2009 6) Establish policy for routine maintenance for use in developing 2010 Facilities Operating Budget Chapman Q2 2009 7) Commence and complete quarterly "In the Loop" Facilities work - order summary reports Yactor 022009 8) Develop process to secure work order specific feedback Yactor Q3 2009 9) implement 25% of element list inspections noted above Valent Q42 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Allocate 90% of budgeted Facilities capital funds in 2008 and 92% in 2009 Allocate 92% of routine maintenance /operating budget in 2008 and 2009 Meet or exceed 4.0 out of 5 in 2008 and 2009 on a staff survey rating of Village -wide facilities in each of the following criteria: (1) cleanliness, (2) appearance /repair of facilities, (3) responsiveness to work order requests and (4) Facilities staff friendliness and customer service Establish an overall staff survey rating of Village -wide facilities at 4.2 out of 5 in 2008 and 2009 based upon the criteria listed above Village of Glenview 48 Business Plan 2008 -2009 BUSINESS PLAN Development Department GOAL # 1 Goal Type Provide timely and efficient Inspection Services. Core Village Manager Goal ACTION STEPS ASSIGNED DUE DATE COMPLETED Conduct annual fire inspections for all low, medium and high target hazard occupancies. Provide clear and concise inspection reports and if required schedule and conduct timely re- inspections. Lutherus Q4 2009 Conduct inspections and testing of fire suppression systems to insure compliance to adopted codes. Review all testing reports, identify deficiencies and schedule re- inspections and re- testing as required. Lutherus Q4 2009 Respond to and close complaints according to established protocols. Track and categorize types of complaints O'Shaughnessy Q4 2009 Conduct the required number of health inspections. Take timely action to correct violations. O'Shaughnessy Q4 2009 Conduct effective building inspections, provide clear and concise inspection reports and if required schedule and conduct re- inspections. Track the number of inspections performed and the number of violations on a weekly basis. Footlik Q4 2009 Review and /or re- review permit applications within established time frames. Provide clear and understandable plan review comments. Track the number and types of plan reviews conducted on a weekly basis. Wiseman Q4 2009 Audit 10 each plan review /complaint file /inspections monthly to determine areas of satisfaction and areas of improvement. Lehmann Q4 2009 Track number of inspections performed and critical violations. Footlik Conduct life safety inspections and any required re- inspections of every required establishment annually. Lutherus Audit/monitor complaint status and resolution. O'Shaughnessy PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Complete 100% recommended food service inspections of all establishments based on hazard. Reduce critical food service inspection violations by 80 %. Complete 100% new annual life safety inspections and schedule 100% re- inspections. 90% of building plans receive an initial review within ten (10) working days. 90% completion of scheduling and conducting all building inspections within 48 hours of request. 90% completion of scheduling and conducting fire acceptance tests within 48 hours. 90% of complaints closed within established protocol. Achieve average 4 out of 5 acceptability rating on survey of applicants /complainants to determine if process was understandable and if staff communicated their progress effectively. Village of Glenview 49 Business Plan 2®®B -2009 BUSINESS PLAN Development Department GOAL #2 Enhance communication and increase the understanding of Department processes. ACTION STEPS Goal Type Core Village Manager Goal ASSIGNED DUE DATE COMPLETED Revise all applications affected by MUNIS. Bak Q4 2008 Commission to determine if staff reports adequately Coordinate with Support Services on more user friendly communicate the necessary approvals and code /planning website. Rogers issues. Audit every 10th regulatory approval of each commission to 4 out of 5 acceptability rating on survey of regulatory determine areas of satisfaction and areas of improvement for understandable and how staff communicated their progress. both staff and commissions. Brady Q4 2009 Increase community awareness of Inspectional Services _ through the development and implementation of five educational programs, focus groups and workshops. Lehmann Q3 2009 Develop tutorial for customer self service computer. Simplify handouts and instructional information. Lehmann_ Of 2009 Post case exhibits, agendas, ordinances, and applications within 1 week of public meeting. Post marked agendas within 48 hours after meeting. Sepe Q4 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS 4 out of 5 acceptability rating on survey of each regulatory Commission to determine if staff reports adequately communicate the necessary approvals and code /planning issues. 4 out of 5 acceptability rating on survey of regulatory Commission applicants to determine if process was understandable and how staff communicated their progress. 4 out of 5 acceptability rating on survey of residents to determine if information provided by Inspectional Services is clear and understandable. Village of Glenview 50 Business Plan 2008 -2009 BUSINESS PLAN Development Department GOAL #3 Provide for a more responsive staff by increasing employee knowledge and skills through training. ACTION STEPS Goal Type Core Village Manager Goal ASSIGNED DUE DATE COMPLETED Maintain database of minimum staff certification /license requirements. requirements. Rivera Q42009 By employee, define types of cross training needed to increase Insurance Services Office (ISO) requirement). efficiency. Lehmann Q12009 requirements of their specialty. Develop a Department operating procedures handbook that _ 30% of staff shall be cross trained in at least one additional sets forth standard practices and protocols. Lehmann Q2 2009 Establish a two person Planning Internship mentoring program. Ziegler Q3 2008 4 out of 5 satisfaction rating on employee survey to determine Define individual development plans for each employee. Bak Q3 2008 Ensure staff regularly attends code seminars, annual code hearings, and local code association meetings. Lehmann Q4 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS 100% staff compliance with minimum certification /licensing requirements. 2% of Inspectional Services budget devoted to training: Insurance Services Office (ISO) requirement). 30% of staff exceed the minimum certification /licensing requirements of their specialty. 30% of staff shall be cross trained in at least one additional discipline. 4 out of 5 satisfaction rating on employee survey to determine quality of answers to general Department questions. Village of Glenview 51 Business Plan 2008 -2009 BUSINESS PLAN Development Department GOAL # 4 Goal Type Deliver efficient Planning Division work product. Core Village Manager Goal ACTION STEPS ASSIGNED DUE DATE COMPLETED Review development proposals and coordinate the necessary Achieve average 4.5 out of 5 satisfactory rating in a Village regulatory review processes. Ziegler Q4 2009 Perform current and long range planning in accordance with provided in reports. best practices and as prioritized by the Village Board. Brady Q4 2009 per the established commission schedules and Planning Update official Village map, commercial sign code and Division standards, as determined by internal audit. subdivision code in accordance with best practices and as prioritized by the Village Board. Brady Q4 2009 Collect performance data to determine process enhancements and improve time management by comparing Planning Division practices to best practices. Saps Q4 2009 Survey Village Board to aid in prioritizing the Planning Division work product for each year. Brady Q2 2008 Coordinate with Communications Director on the creation of surveys to monitor satisfaction levels. Porter Q4 2009 Develop a 5 -year plan to monitor Planning Division work product in accordance with Village Board priorities. Brady 032008 Develop a systematic evaluation process to measure time and resources required for special planning projects. Brady Q1 2009 — PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Achieve average 4 out of 5 satisfactory rating on Village -wide survey questions related to customer service. Achieve average 4.5 out of 5 satisfactory rating in a Village Board survey questions related to quality of information provided in reports. 90% of case reports are completed and ready for distribution per the established commission schedules and Planning Division standards, as determined by internal audit. Village of Glenview 52 Business Plan 2008 -2009 BUSINESS PLAN Development Department GOAL #5 Develop and launch MUNIS (Permits and Inspections, Business License) modules to ascertain the efficiency of the DepartmenPs daily processes. ACTION STEPS Goal Type New Village Manager Goal ASSIGNED DUE DATE COMPLETED Coordinate with Support Services on the creation of modules and forms. Bak Q4 2008 Identify the necessary fields and reports to adequately track Department performance data. Rogers Q3 2008 Schedule time and resources to test software and train staff prior to implementation. Bak Q4 2008 Phase out CilyView. Lehmann Q1 2009 Coordinate with Support Services on web based application and permit tools. Saps Q4 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS 95% on -time completion of Ace Team work assignments associated with Support Services MUNIS rollout agenda. Village of Glenview 53 Business Plan 2008 -2009 BUSINESS PLAN Finance Department GOAL #7 Manage the Village's accounts to ensure compliance with applicable regulations and adoption of best practices. ACTION STEPS Goal Type Core ASSIGNED DUE DATE COMPLETED Correct an audit comment by improving record keeping of escrow account balance. Navarrete Q2 09 Renew procedure for accepting accounts payable maintenance requests only with department managers documented approval. Navarrete Q3 08 Clean up accounts receivable data by monitoring A/R data monthly and notifying customers of past due bills. Navarrete Q4 08 Update /enhance procedures manual so it is reconciled to department practice. Navarrete Q4 08 Maintain records of daily balances and balancing procedures such that auditors may access the information without delay 0409 and deem it satisfactory. Navarrete (ongoing Extend audit contract Kisner Q2 08 Participate in Permits and Inspections module. Navarrete Q4 08 Participate in Business License Issuance project. Navarrete Q3 08 Participate with Development in the Business License Renewals process. Navarrete Q4 09 Send PD / FD pension data to Actuaries anuall Navarrete Q2 09 Conduct fund balance analysis. Navarrete Q1 09 PERFORMANCE INDICATORS AND TARGETS Maintain status as recipient of the Certificate of Achievement for Excellence in Financial Reporting. Reduce repeat auditor comments (received via annual Comprehensive Financial Report management letter) by 50 %. * *applies in 08; will adjust target in 09 Provide complete information according to the schedule requested by the auditor in 90% of cases. **app lies in 09 Maintain record of transmitting water billing files 100% timely and accurately. Customer departments rate Finance 4 out of 5 on questions pertaining to: clarity and consistency of advice, and responsiveness to concerns. TARGETREACHED COMMENTS Village of Glenview 54 Business Plan 2008 -2009 BUSINESS PLAN GOAL #2 Finance Department Goal Type Improve policies and procedures to better manage the Village's capital improvement funding and track capital assets. New ACTION STEPS ASSIGNED DUE DATE COMPLETED Create policies and procedures for Special Service Area administration, and educate decision makers about proposed guidelines versus current. Lubbat; Kenney Q4 08 Coordinate with Capital Projects to obtain final cost information for Special Service Area projects and distribute prepayment options to residents. Lubbat; Kenney Q4 09 Issue bonds and file with Cook County for Real Estate Tax FINANCE SERVICES inclusion. DIRECTOR Q4 09 Develop database to better track vehicle acquisitions, dispositions and depreciation, and to consolidate yearly data into one comprehensive list. Lubbat Q4 08 Establish policy and procedures related to project life budgeting to eliminate the need to re- budget capital Kisner; Lubbat; FINANCE improvement projects. SERVICES DIRECTOR Q4 08 Update 2008 Car Cap calculations. Rio / Talkington w/ PW Q2 08 Update 2009 Car Cap calculations. Rio / Talkington w/ PW Q2 09 Kisner; FINANCE Create financing Ian for Joint Administrative Facility. SERVICES DIRECTOR Q3 08 Kisner; FINANCE Create financing plan for Library. ISERVICES DIRECTOR Q3 08 TARGET REACHED Reduce number of special service Areas that are not ried wQh Cook County from 12 to 8 by Q4 08; then 2 fewer each quarter Customer departments rate Finance 4 out of b on questions pertaining to: capital asset tracking and ease of administering Board rates I-Inance 4 out of 5 on question pertaining of information provided related to capital improvement COMMENTS Village of Glenview 55 Business Plan 2008 -2009 BUSINESS PLAN Finance Department GOAL #3 Reduce staff time spent on manual data entry and increase accuracy to improve taxpayer value. ACTION STEPS Goal Type New ASSIGNED DUE DATE COMPLETED Implement a -pa ment option for water bills. Finance Services Director Q3 08 FINANCE SERVICES DIRECTOR w/ Spector- Encourage the use of direct debit and e- payment. Bishop Q3 08 FINANCE SERVICES Evaluate the use of lock box bill processing. DIRECTOR Q3 08 Evaluate the staff size /configuration necessary to perform utility FINANCE SERVICES lbilling. DIRECTOR 101 09 Make recommendation on expansion of e- payment to other FINANCE SERVICES areas. DIRECTOR w/ Abner Q4 08 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Reduce manual entry of water bill payments from 92% of bills to 50% of bills. Village of Glenview 56 Business Plan 2008 -2009 BUSINESS PLAN GOAL #4 Finance Department Goal Type Budget to meet the Village's operating needs and management objectives while maintaining compliance with applicable regulations and using best practices. Core ACTION STEPS ASSIGNED DUE DATE COMPLETED Produce analysis of ERI. Kisner Q3 08 Submit FY 09 annual budget and 5 -year operating and capital improvement program budgets Rio / Talkington Q3 08 Establish regular (monthly) reviews of financials with Rio, Financial Services departments. Director Q308 Establish regular (quarterly) reviews of financials with Village Kisner, Rio, Financial Board. Services Director Q4 08 Analyze Illinois American Water Company contract and determine the current rate for services. Talkin ton /Turlek Q3 08 Analyze commuter parking fund and determine level of contribution needed for this fund. Talkington Q3 08 Train in the use of the water /sewer rate model designed for the Glenview and North Maine systems. Rio / Talkington Q3 08 Train in the use of the car cap model designed for the capital equipment replacement fund. Rio / Talkington Q3 08 Address items noted as deficiencies in the budget presentation by GFOA reviewers. Rio / Talkington Q3 08 Revise chart of accounts. Lubbat / Talkington Q4 08 Monitor the progress of notable actions taken in most recent budget(s)), e.g. home rule sales tax revenues; joint dispatch Q4 08 fund. Kisner, Rio, Talkington (ongoing) Review and revise revenue manual. Rio / Talkington Q1 09 Revise Business Plan / Performance Metrics Rio / Talkington w/ depts Cl 09 Conduct annual review of enterprise fund rate models and component assumptions. Determine need for further research Q2 09 (current or renewed model. Rio / Talkington effort = Q2 08 Develop fees as contemplated by the new fee ordinance Kisner / Rio / Financial passed in 2008. Services Director Q2 09 Monitor actual expenditures as a percentage of those budgeted - all funds (aggregate), corporate fund only, finance dept only; Q4 09 make recommendations as necessary. Rio / Talkington (ongoing) Monitor actual revenues as a percentage of those budgeted - Q4 09 all funds (aggregate) and corporate fund only. Rio / Talkington (ongoing) PERFORMANCE INDICATORS AND TARGETS Customer departments rate Finance 4 out of 5 on question: pertaining to: adequacy of budgeted funds, responsiveness during the budget year, partnership in addressing resource customer departments rate rinance 4 out of b on questions pertaining to indicators of integrating management objectives with budgeting via the business planning and budgeting as TARGET REACHED COMMENTS Village of Glenview 57 Business Plan 2008 -2009 BUSINESS PLAN GOAL #5 Finance Department Goal Type Improve utilization of integrated automated financial system to support the procurement of goods and services in accordance with requirements and best practices. New ACTION STEPS ASSIGNED DUE DATE COMPLETED Deploy MUNIS purchase order module to Purchasing Agent. Reynolds Q4 08 Examine options for encumbering fund prior to payment by accounts payable. Reynolds; Ahner Q2 09 Implement a numbering system for invitations to bid. Reynolds Q3 08 Revise purchasing procedures manual. Reynolds Q4 08 Analyze the Village's purchasing practices in comparison to acknowledged best practices and recommend a course of action. I Reynolds IQ2 09 Complete research and recommendations for a requisitions system/module. I Reynolds; Ahner Q1 09 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Users in other departments rate Finance 4 out of 5 on questions pertaining to: training provided on purchase order procedures, advice and assistance provided for purchasing concerns, and partnership in problem - solving. Village of Glenview 58 Business Plan 2008 -2009 BUSINESS PLAN Finance Department GOAL #6 Establish management tools and routines to better serve the needs of customer departments. ACTION STEPS Goal Type New ASSIGNED DUE DATE COMPLETED PERFORMANCE INDICATORS AND TARGETS TARGET REACHED Customer departments rate Finance 4 out of 5 on questions pertaining to access to information about financial processes and procedures, and clarity and usefulness of the information. Yes /No COMMENTS Village of Glenview 59 Business Plan Lubbat; Financial Services Establish grants management procedures. Director Q3 09 Work with departments to increase accuracy and timeliness of Financial Services payroll information submitted. Director 0109 see also: chart of accounts (goal 4), regular review of financial information (goal 4), renewal of accounts payable maintenance procedures (goal 1), and creating a database for vehicle Fleet Rio / Talkington, tracking (goal 2). Navarrete, Lubbat various Financial Services Develop financial policy manual. Director, Rio Q1 09 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED Customer departments rate Finance 4 out of 5 on questions pertaining to access to information about financial processes and procedures, and clarity and usefulness of the information. Yes /No COMMENTS Village of Glenview 59 Business Plan 2008 -2009 BUSINESS PLAN Finance Department GOAL #7 Ensure staff develops and maintains needed skill sets for current positions and future positions. ACTION STEPS Goal Type Core ASSIGNED DUE DATE COMPLETED Perform annual staff performance evaluations, a feature of which is identifying staff development needs and desires. Kisner Q4 08 Identify and secure adequate training needs. lKisner jQ1 09 Develop a department succession plan. Kisner JQ4 09 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Finance department staff rates Finance 4 out of 5 on questions pertaining to the availability and quality of training opportunities, confidence in having the skills needed to do one's job, and training for advancement opportunities. Village of Glenview 60 Business Plan 2008 -2009 BUSINESS PLAN GOAL #1 Fire Department Goal Type Achieve rapid mitigation of emergency incidents and other calls for assistance in a manner that demonstrates professionalism and a high standard of customer service. (Operations) Core ACTION STEPS ASSIGNED DUE DATE COMPLETED Implement mobile computing to provide accurate response data. _ Q4 2008 Fully deploy the primary modules of New World Records Management System. Q2 2009 Turnout times of less than 90 seconds (night hours) 90% of the Meet 100% of mandated training requirements of the Office of the State Fire Marshal (OSFM). Q4 2009 Participate in the Village -wide succession planning program. 90% of the time. Q2 2008 Review and update 35% of departmental SOPS annually. Q4 2008 message. Target public education activities on vulnerable target groups (primarily seniors /children). Q42008 _ Q2 2009 Establish a combined fire /police fire investigation team. message. PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Turnout times (the time from end of dispatch to start of vehicle movement) of less than 60 seconds (day and evening hours) 90% of the time. _ Turnout times of less than 90 seconds (night hours) 90% of the time. Response times (vehicle travel time) of less than 5 minutes 90% of the time. Visit 100% of K -8 classrooms annually to present a specific message. Visit 100% of senior facilities annually to present a specific message. Achieve a 4 out of 5 approval rating of public education information value by target groups and /or their representatives (e.g., leachers /coordinators). 95% post testing pass rate for applicable public education presentations. Village of Glenview 61 Business Plan 2008 -2009 BUSINESS PLAN Fire Department GOAL #2 Goal Type Support and facilitate operational activities to insure a level of service commensurate with internal Fire Service needs and public expectations. (Administration) Core ACTION STEPS ASSIGNED DUE DATE COMPLETED Work with Capital Projects to replace Station 7 on time and Achieve a 4 out of 5 approval rating of management by labor. within budget. Qi 2009 Produce contingency plan(s) for relocation of Station 6. customers. Q4 2009 Negotiate the new collective bargaining agreement. Q4 2008 the time. Maintain positive labor /management relations. Q4 2009 Implement promotional processes for Lieutenant vacancies. Q3 2008 Establish /implement promotional processes for Battalion Chief vacancy. Q4 2008 Establish a departmental safety committee. Q3 2008 Improve and publicize emergency notification systems. Q3 2008 Survey EMS customers for level of satisfaction following service. Q4 2008 Participate in improving the Fire Department portion of the Village website. Q2 2009 Revise and update the vehicle replacement plan. Q4 2008 Work with Fleet to develop a plan to monitor and shorten apparatus downtime. Q4 2008 Develop specifications and cost estimates to purchase two fire engines by obtaining agreement with the Finance Department and Village Manager's Office to replace these vehicles as recommended by vehicle replacement schedule. Q3 2008 Become a registered agency with the Center for Public Safety Excellence (CPSE). Q3 2009 Develop a comprehensive long -range Fire Department planning document. Q4 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMFNTS Village of Glenview 62 Business Plan Achieve a 4 out of 5 approval rating of management by labor. Achieve a 4 out of 5 approval rating of responders by customers. Achieve apparatus and ambulance full- service status 97% of the time. Village of Glenview 62 Business Plan 2008 -2009 BUSINESS PLAN Fire Department GOAL #3 Goal Type Provide a practical and functional response plan to local and regional disasters through comprehensive preparedness. (Administration) Core COMPLETED PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Provide for the EOC to be operational within one hour of notification. Achieve a 4 out of 5 approval rating of EOC /emergency operations plan (EOP) effectiveness by inter - agency staff members. Provide for pharmaceutical distribution within 24 hours of notification. Village of Glenview 63 Business Plan 2008 -2009 BUSINESS PLAN GOAL #1 Complete a Sergeant's promotional list that maintains a departmental culture that supports professional growth. ACTION STEPS Police Department Goal Type Care /New Village Manager Goal ASSIGNED DUE DATE COMPLETED Meet with test vendor to develop a written exam. Redmond Q3 2008 by January 1, 2009 and have participants feel it was a fair and Host written exam - post results. Redmond Q3 2008 Conduct supervisory evaluations on eligible test candidates. Redmond Q4 2008 Arrange for candidate psychological evaluations. Redmond Q4 2008 Host Board interviews. Redmond Q4 2008 Post preliminary eligibility list. Redmond Q4 2008 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Create a promotional list with at least five qualified applicants —7 by January 1, 2009 and have participants feel it was a fair and � competitive process. Village of Glenview 64 Business Plan 2008 -2009 BUSINESS PLAN GOAL #2 Police Department Goal Type Complete labor contract with Fraternal Order of Police by first quarter of 2009 that has Village elected officials' and union support. New ACTION STEPS Village Manager Goal ASSIGNED DUE DATE COMPLETED Manage an aggressive negotiation schedule of at least one meeting per month. Redmond Q3 2008 Perform required financial and operational impact analysis. Redmond Q3 2008 Work with management analysts to prepare reports and cost/benefit models. Redmond Q3 2008 Provide contract training for supervisors to ensure accurate administration of contract rules. Redmond Q1 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Have labor contract ratified by April 1, 2009 that has Village elected officials'su000rt and union su000rt. Village of Glenview 65 Business Plan 2008 -2009 BUSINESS PLAN Police Department GOAL #3 Goal Type Enhance the quality of Police patrol and investigative searches through alternative methods. Core ACTION STEPS ASSIGNED DUE DATE COMPLETED Utilize directed patrols by assigning beat/tactical officers to target residential, commercial, parks and special assignments. Filipowski Q1 2009 Assign beat officers to perform bar closing patrols (on foot or in car) at least three days per weeks. Filipowski Q2 2009 Assign beat and tactical officers to park patrols during high activity periods at least five times per week. Filipowski Q3 2009 Target retail centers to minimize youth disturbance problems at least five times per week. Filipowski Q2 2009 Increase residential and business patrols based on criminal activity and citizen complaints for 30 minutes of an eight hour shift. Filipowski Q3 2009 Utilize motorcycle patrols in parks along bike paths and at retail establishments once per shift. Filipowski Q3 2009 Implement participation in regional gang suppression activities in Cook County and other suburban departments. Ader Q1 2009 Detectives will respond to 90% of victims within 48 hours of being assigned. Ader Q7 2009 Require a detective response to all missing person reports within one hour. Ader Q1 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Reduce retail disturbances by 10% Maintain high citizen satisfaction ratings in the next citizen survey by achieving average score of 4 out of 5. Attend monthly tactical /gang meetings between neighboring jurisdictions and Cook County Sheriffs Police gang unit. Reduce to zero the likelihood of missing signs of foul play in missing person cases. Village of Glenview 66 Business Plan 2008 -2009 BUSINESS PLAN GOAL #4 Police Department Goal Type Enhance Police /community relations through increased community involvement, prevention, programs and awareness. Core ACTION STEPS ASSIGNED DUE DATE COMPLETED Expand community involvement in Citizens Police Academy to develop a core group of citizen volunteers. Stankowicz Q2 2009 Host Police Department open house to correspond with National Police Week in 2009. Redmond Q2 2009 Increase the number of walk and talks by requiring three walk and talks with businesses per officer, per week. Filipowski Of 2009 Utilize motorcycle and bicycle officers to attend three community events per week. Filipowski Q3 2009 Utilize crime prevention to conduct at least 200 school visits per year, five business training sessions, five neighborhood watch trainings and one bike safety rodeo. Stankowicz Q1 2009 Produce at least eight "Tip" articles for the Village newsletter. Redmond Q4 2009 Research and develop citizen gun safety program. Stankowicz Q3 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Enhance community participation in Village events by recruiting 10 people. Provide the community the opportunity to view the Police campus by drawing 300 people. Improve Police community contacts through Police Department participating in events. Reduce gun - related accidents to zero by gun safety course graduates. Village of Glenview 67 Business Plan 2008 -2009 BUSINESS PLAN Police Department GOAL #5 Work with the Fire Department and Deputy Village Manager to establish a successful management structure for the Joint Communication Center. ACTION STEPS Goal Type New ASSIGNED DUE DATE COMPI FTFn Provide supervisory support until a director is recruited by assigning a Police commander to oversee daily operations of the center. Perlini /Clark 042008 Perlini /Clark/ Globerger/ Schedule and participate in Dispatch meetings. Fitzpatrick Q4 2008 Serve in an advisory capacity for the selection process of hiring Perlini /Clark/ Globerger/ a new director. Fitzpatrick Q4 2008 Perform Director search through Human Resources. Kurcz/Kirby RFORMANCE INDICATORS AND TARGETS TARGET REACHED provide exemplary dispatch service through quality hiring of rmunications Director. Village of Glenview 68 Business Plan 2008 -2009 BUSINESS PLAN GOAL #6 Enact countermeasure /enforcement efforts to address community traffic concerns. ACTION STEPS Police Department Goal Type Core Village Manager Goal ASSIGNED DUE DATE COMPLETED Deploy marked units to patrol school zones at least three times per week. Filipowski Q4 2009 Assign at least five directed patrols per week to hazardous intersections and speeding "hot spots." Filipowski Q3 2009 Act as liaison with road construction contractors to enhance information flow and minimize traffic congestion. Urbanowski Q4 2009 Utilize traffic safety equipment (speed boards, traffic analyzers, radar cart) to gather empirical traffic data to report to the Traffic Committee at least quarterly. Urbanowski Q4 2009 Work with outsource vendor to facilitate transfer of commuter parking enforcement. Redmond Q3 2009 Collaborate with Village Attorney to assess the feasibility of our local ordinance /traffic court. Filipowski Ql 2009 Deploy fourth motorcycle in an effort to enhance the school bus safety program. Filipowski Q2 2009 PERFORMANCE INDICATORS AND TARGETS TARGETREACHED COMMENTS Increase enforcement by 5% at school zones, hazardous intersections, and speeding "hot spots." Conduct at least one contact per week with contractors and government traffic groups during construction season. Customer survey that produces satisfaction. Village of Glenview 69 Business Plan 2008 -2009 BUSINESS PLAN GOAL #1 Public Works Department Goal Type Formalize documentation and increase safety consciousness through implementation of standard operating procedures. New ACTION STEPS ASSIGNED DUE DATE CnMPi FTFn Survey comparable communities' standard operating procedures. Strategic Services Manager Q4 2008 Draft standard operating procedures (25 of each: administrative operating procedures, water and sewer team Strategic Services procedures, streets and forestry procedures, Fleet standard Manager /Morrison/ Huebner/ operating procedures). Rizzo/ Stonitsch Q3 2009 Form Standard Operating Procedures Review Committee. Huebner /Rizzo Q1 2009 Have standard operating procedures approved by committee. Strategic Services Manager Q4 2009 Draft plan to implement and communicate standard operating procedures. Strategic Services Manager Q4 2009 Develop and implement proficiency tests for standard operating procedures. Morrison Q4 2009 Develop draft plan /calendar for department American Public Works Association accreditation. Strategic Services Manager Qt 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS 90% of Maintenance Equipment Operators achieve an 80% or better on standard operating procedures proficiency tests on first attempt of test. 100% of Maintenance Equipment Operators achieve an 80% or better on standard operating procedures proficiency tests on second attempt of lest. Village of Glenview 70 Business Plan 2008 -2009 BUSINESS PLAN Public Works Department GOAL #2 Increase employee knowledge through comprehensive training, including cross training. ACTION STEPS Goal Type Core ASSIGNED DUE DATE COMPLETED Develop and implement general training (first aid, CPR, etc.). Rizzo /Huebner Q3 2009 cross - training in each of the following areas: amount of Develop and Implement Task Specific Training Rizzo /Huebner Q4 2009 Develop and implement department -wide cross training program. Rizzo /Huebner Q2 2009 Maintenance Equipment Operators complete 140 hours of cross training. Rizzo /Huebner Q4 2009 Every Maintenance Equipment Operator achieves 4 out of 5 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Achieve a 4 out of 5 ranking on employee satisfaction rating of cross - training in each of the following areas: amount of training, type of training, post- training confidence to perform work task(s) Every Maintenance Equipment Operator achieves 4 out of 5 score for on- the - job -site assessments for each job function. Village of Glenview 71 Business Plan 2008 -2009 BUSINESS PLAN Public Works Department GOAL #3 Improve employee safety with comprehensive departmental risk management program. ACTION STEPS Goal Type New ASSIGNED DUE DATE COMPLETED Create Safety Committee and meet monthly. Burke /Huebner /Rizzo Q1 2009 Reduce incidences of property damage by 5 %. Develop safety program. Burke /Huebner /Rizzo Q2 2009 Hold monthly safety talk brown bag lunches. Burke /Huebner /Rizzo Q4 2009 Conduct quarterly facility safety audit. Burke /Huebner /Rizzo Q1 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Reduce incidences of personal injuries by 5 %. Reduce incidences of property damage by 5 %. Reduce hours of worker's compensation time accrued by 2.5% from 5 year average of 3,935.4 hours. Village of Glenview 72 Business Plan 2008 -2009 BUSINESS PLAN Public Works Department GOAL #4 Improve management information through enhanced data collection and reporting mechanisms. ACTION STEPS Goal Type New ASSIGNED DUE DATE COMPLETED Research and recommend management information system. Stonitsch Q4 2009 each of the following areas: accuracy of information provided, Assist Support services on research and implementation of timeliness of information. MUNIS Time and Attendance module. Morrison Q2 2009 Coordinate with Support Services to have Version 8 of complete jobs using technology /GIS, etc. Computerized Fleet Analysis implemented. Taylor Q4 2008 Coordinate with the Support Services on the development of each of the following areas: accuracy of information provided, computerized fleet analysis "dashboard reports." Stonitsch Q2 2009 Reduce manhours used for JULIE Locates from X to Y (or by Conduct departmental workload and time management Z %) analysis. Strategic Services Manager Q1 2009 Partner with Support Services on developing a recommendation for an asset management system. Strategic Services Manager Q4 2009 Coordinate with Support Services on five -year GIS implementation plan. Morrison Q4 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Achieve a 4 out 5 on Board of Trustees satisfaction survey in each of the following areas: accuracy of information provided, timeliness of information. Achieve a 4 out of 5 on Public Works management team satisfaction survey questions related to time required to complete jobs using technology /GIS, etc. Achieve a 4 out of 5 on Village Manager satisfaction survey in each of the following areas: accuracy of information provided, timeliness of information. Reduce manhours used for JULIE Locates from X to Y (or by Z %) Reduce number of marks from X to Y (or by Z %) Reduce number of utility hits from X to Y (or by Z %) Village of Glenview 73 Business Plan 2008 -2009 BUSINESS PLAN Public Works Department GOAL #5 Provide a high level of customer service to the residents and businesses in Glenview. ACTION STEPS Goal Type New ASSIGNED DUE DATE COMPLETED Develop customer service surveys. Morrison Q4 2008 Develop customer service survey implementation plan. Morrison Q2 2009 Conduct customer service surveys for seven departmental business items. Morrison Q3 2009 Compile customer service surveys data, analyze., and make recommendations. Morrison Q3 2009 Survey 10% of customers requesting service. Burke /Morrison 1032009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Achieve a 4 out of 5 satisfaction rating from customers on phone survey in each of the following areas: courteousness of staff, timeliness of response, quality of service. Village of Glenview 74 Business Plan 2008 -2009 BUSINESS PLAN Public Works Department GOAL #6 Effectively maintain the Village's fleet in order to ensure internal customers meet their operational goals. ACTION STEPS Goal Type Core ASSIGNED DUE DATE COMPLETED Develop and implement customer service surveys. Morrison Q3 2008 Continue to refine and measure shop performance indicators. Stonitsch Q2 2009 Evaluate and implement a new fuel management system Morrison Q3 2009 Formalize preventative maintenance schedules for light duty vehicle classes (phase 1). Taylor Q4 2008 Formalize preventative maintenance schedules for heavy duty vehicle classes (phase 11). Taylor Q2 2009 Create service level agreements with external customers. I Stonitsch Q4 2008 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Achieve average score of 4 out of 5 on internal customer survey in each of the following areas: repair time, courteousness of staff, quality of service provided. Achieve 90% fleet availability at all times. Maintain a minimum of 70% billable (direct) hours. 80% of repairs are completed in one day. 90% of repairs are completed in three days or less. Ensure 95% compliance with established preventative maintenance schedules. Less than 1% of all repairs are "comebacks" or "repeat repairs" Maintain a 60% (scheduled maintenance) 140% (unscheduled maintenance) repair ratio. Village of Glenview 75 Business Plan 2008 -2009 BUSINESS PLAN Support Services Department GOAL #1 Goal Type Manage customer service requests for information technology support. Core ACTION STEPS ASSIGNED DUE DATE COMPLETED Develop and issue internal customer survey. Johnson Q2 2009 service level agreement response for 1) helpdesk support Add /modify user network and application rights creating ticket priority response and 2) backup completion 3) security position templates for new software projects. Prescient Q4 2009 Monitor equipment repair and maintenance requests for failure internal customer service survey that shows a Helpdesk trends or alternate delivery options. Prescient Q4 2009 Implement reports, reporting tools and reporting methodology areas: satisfaction and courtesy. to be used by the Village to measure service levels. Prescient Q4 2009 internal customer service survey that shows Microsoft Office Assess & Recommend technology needs for Fire Station 7 and training matched skills and needs with a score of 4 out of 5. the Support Services department relocation. Prescient Q4 2009 Coordinate Microsoft Office software training for staff in desktop mapping and GIS query capabilities were being met response to internal customer survey needs. Johnson Q4 2009 Establish routine training expectations and cycles for major enterprise applications. Johnson Q2 2009 Update Police, Fire and EMS data layers in Support of the New World (dispatch software) CAD Project. Municipal GIS Partners Q4 2009 Complete quality assurance review of water, sanitary and storm layers and deliver product for field use. Municipal GIS Partners Q4 2009 Establish data update process for property records between major applications (GIS and MUNIS). Municipal GIS Partners Q4 2009 Complete engineering design life -cycle by adding as -built (revised architectural drawings) update of CIP projects to GIS. Tasker Q4 2009 Complete evaluation and recommend GIS data export standards for engineering design. Tasker Q2 2009 Establish response priority standards based on Helpdesk ticket type. Prescient Q4 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Measure service desk and data center host: Meet 99% of service level agreement response for 1) helpdesk support ticket priority response and 2) backup completion 3) security patch completion. Measure end user services: Establish a baseline through the internal customer service survey that shows a Helpdesk service survey response of 4 out of 5 in each of the following areas: satisfaction and courtesy. Measure training target: Establish a baseline through the internal customer service survey that shows Microsoft Office training matched skills and needs with a score of 4 out of 5. Measure distribution and education: Establish a baseline through the internal customer service survey that shows staffs desktop mapping and GIS query capabilities were being met with a score of 4 out of 5. Village of Glenview 76 Business Plan 2008 -2009 BUSINESS PLAN GOAL #2 Support Services Department Goal Type Guide the analysis, design and implementation of information assets leveraging projects across multiple departments to support the technology goals of the Village. Core ACTION STEPS Village Manager Goal ASSIGNED DUE DATE COMPLETED Manage MUNIS Time and Attendance Fire Department Pilot and create an all - Village Implementation Plan. Johnson Q3 2008 Provide MUNIS data conversion review and acceptance for Finance's Chart of Accounts Project, Ahner Q3 2008 Implement user administration for MUNIS Purchase Order Module within Finance Department. Johnson Q3 2008 Provide research and recommendation for risk management software. Prescient Q4 2008 Manage conversion and code design for the Development Department implementation of MUNIS Permits /Inspections and Code Enforcement Module. Ahner Q4 2008 Manage code and form design for the Development Department's implementation of MUNIS Business License Module. Ahner Q4 2008 Provide research and recommendation for Human Resources workflow automation of benefit enrollment in MUNIS. Johnson Q4 2008 Provide research and recommendation for Human Resources to track job applications with the MUNIS applicant tracking function. Johnson Q4 2008 Recommend a plan to consolidate web -based customer service requests, facility requests, complaints and work orders. Prescient Q4 2008 Purchase and install hardware and software to meet Public Works JULIE Tickets tracking goals. Prescient Q4 2008 Coordinate hardware and software installation with selected vendor(s) for Public Works Fuel Management, Vehicle Locating and User Tracking and Computerized Fleet Analysis Software Upgrade. Prescient Q1 2009 Support Finance Department decision for expanding Village - wide purchase orders. Prescient Q2 2009 Establish a baseline of 10% allocation of staff resources for technology analysis and research. Ahner Q2 2009 Provide research and recommendation for Capital Projects contract management services. Ahner Q4 2009 Implement user administration and workflow for the Finance Department's MUNIS Requisitions Module. Johnson Q4 2009 Manage code building and user access rights for Human Resources Time & Attendance Project. Johnson Q4 2009 Manage New World System Administration functions. Prescient Q4 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS 90% of planned and budgeted projects for fiscal year 2008 are on schedule. Village of Glenview 77 Business Plan 2008 -2009 BUSINESS PLAN Support Services Department GOAL #3 Govern Village information assets to control standards and ensure reliability and security. ACTION STEPS Goal Type Core ASSIGNED DUE DATE COMPLETED Incorporate survey responses to the annual update of the Technology Strategic Plan. Ahner Q2 2009 Adopt data retention for electronic mail and contractor access information technology polices. Johnson 022009 Complete first phase of server consolidation at Police Department Data Center. Prescient Q3 2009 Establish an asset monitoring program and begin to track failure notifications, usage and custom mobile support needs. Prescient Q4 2009 Acquire and achieve 100% software license compliance. Prescient Q4 2009 Deliver an Information Technology Disaster Recovery Plan that reflects the Police Department Data Center architecture and all critical Village applications. Prescient Q4 2009 Manage data and voice telecommunications systems. Prescient Q4 2009 The Village and Prescient will develop an IT governance operating model that addresses service quality and delivery management, issue management, finance and contract management, compliance and communication management. Ahner Q2 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Measure network services: System and service availability (not including scheduled downtime) will be at or above 95 %. Measure time to respond: Monitoring tools generate an immediate e-mail notification; trouble ticket and severity level assigned. Measure ticket severity to timeframe response. Meet a target of 95% EPEAT or environmentally friendly registered products in relevant categories for technology purchases. Village of Glenview 78 Business Plan 2008 -2009 BUSINESS PLAN Support Services Department GOAL #4 Manage technology to enable effective collaboration and communication. ACTION STEPS Goal Type Core ASSIGNED DUE DATE COMPLETED Submit a plan and budget for developing the Village management dashboard for data summary and display. Prescient Q3 2008 Provide web link for Illinois E -pay to support financial transactions through the web. Prescient Q4 2008 Develop business plan for Village -wide document scanning and indexing. Ahner Q3 2008 Develop request for proposals for Village -wide document scanning and indexing. Johnson Q4 2008 Purchase and install infrastructure for managing and distributing electronic documents. Prescient Q2 2009 Provide recommendation for expanded electronic citizen services. Prescient Q2 2009 Initiate phases for SharePoint Implementation that will include document sharing. Prescient Q3 2009 Evaluate technology enhancements for employee mobile computing. Prescient Q4 2009 Provide technology consultation for Village Web site project. Prescient Q4 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Establish a baseline through a management team survey that shows of the pilot management dashboard that shows a satisfaction of 4 out of 5 in the delivery of information. Establish a baseline in which document management scanning and retrieval efficiency can be increased by a minimum of 25 %. Establish a baseline through the user survey that shows a satisfaction of four out of five with access to Village documents using the new folder structure. Village of Glenview 79 Business Plan 2008 -2009 BUSINESS PLAN Village Manager's Office -Admin GOAL #1 Goal Type Provide courteous, prompt and efficient service to enhance the level of resident and customer satisfaction. Core ACTION STEPS ASSIGNED DUE DATE COMPLETED Provide timely information updates to the Village Board. Goodwin 04 2009 question related to timeliness of information provided by staff. Catalog and preserve Village ordinances, resolutions, agreements and Village Board meeting minutes. Goodwin Q4 2009 Respond to requests for information with expediency and accuracy. All Q4 2009 Research, deploy and actively maintain a customer contact tracking tool. Bar anz/Turlek Q2 2009 survey related to accuracy of information provided by Village Facilitate special event coordination. Gray Q4 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Achieve average score of 4 out of 5 on Village Board survey question related to timeliness of information provided by staff. Respond to 90 percent of Freedom of Information Act requests within five business days. Achieve average score of 4 out of 5 on customer satisfaction survey related to accuracy of information provided by Village Manager's Office staff. Respond to 90 percent of customer contacts (calls) within one business day. Close out 90 percent of customer contact tickets within three business days. Achieve average score of 4 out of 5 on survey sent to special event organizers in each of the following areas: ease of application process and courteousness of staff. Village of Glenview 80 Business Plan 2008 -2009 BUSINESS PLAN Village Manager's Office -Admin GOAL #2 Establish and promote collaborative labor- management relationships. ACTION STEPS Goal Type Core ASSIGNED DUE DATE COMPLETED Negotiate and execute a multi -year agreement with the Police in each of the following areas: timeliness of information Department bargaining unit. Clark Q4 2008 Negotiate and execute a multi -year agreement with the Public of Village Manager's Office staff. Works Department bargaining unit. Owen 042008 levels authorized by the Village Board. Re- negotiate and execute a multi -year agreement with the Fire Settle Public Works contract at or below the economic and Department bargaining unit. Clark Q4 2008 Communicate with the unions and respond to unions' concerns authorized by the Village Board. and requests for information in a timely manner. Clark Q4 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Achieve average score of 4 out of 5 on union survey questions in each of the following areas: timeliness of information provided by Village Manager's Office staff and courteousness of Village Manager's Office staff. Settle Police contract at or below the economic and policy levels authorized by the Village Board. Settle Public Works contract at or below the economic and policy levels authorized by the Village Board. Settle Fire contract at or below the economic and policy levels authorized by the Village Board. Village of Glenview 81 Business Plan 2008 -2009 BUSINESS PLAN Village Manager's Office - Comm GOAL #1 Support the communications goals and action steps of each Department/Division's Business Plan; the Village Manager and Board of Trustees ACTION STEPS Goal Type Core Village Manager Goal ASSIGNED DUE DATE COMPLETED Review Village Manager's goals; incorporate relevant action steps into Communications work plan. Bishop Q3 2008 service" survey measuring responsiveness, quality of work, Review all business plans; incorporate relevant action steps into Communications work plan. Bishop Q3 2008 Develop Village -wide internal "customer service" survey. Bishop Q4 2008 Support orientation of any new Trustees. Bishop Q2 2009 Average resident rating of 4 out of 5 on survey questions Meet routinely with President to respond to communications needs. Bishop Q4 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Average rating of 4 out of 5 on Village -wide internal "customer service" survey measuring responsiveness, quality of work, disseminated Q1 2009. Average Trustee rating of 4 out of 5 re satisfaction with communications support on Q3 2008 survey. Average resident rating of 4 out of 5 on survey questions related to each of the following: timeliness /clarity /relevance of news and information on tear -out survey included in 2009 Community Report. Village of Glenview 86 Business Plan 2008 -2009 BUSINESS PLAN GOAL #2 Village Managers Office - Comm Goal Type Ensure that existing communications vehicles (internal and external) continue to effectively meet the Division's mission as well as the communications goals of other Departments, the Village Manager and the Board of Trustees. Core ACTION STEPS Village Manager Goal ASSIGNED DUE DATE COMPLETED Produce E- Glenview & In the Loop each week Bishop /Gray I Q4 2009 Develop ongoing relationship with Human Resources to facilitate updating the Employee Network ( EmpNet) intranet site to ensure timely information. Gray Q 2008 Expand Empnet capacity to provide information /include on -line form submission. Gray 022009 Expand Empnet availability to off -site. Gray Q2 2009 Conduct "road show" to educate staff about Empnet. Gray Q3 2009 Obtain Village Manager and Village Board direction on future of Glenview Television (GVTV). Bishop Q3 2008 Develop budget recommendations for GVTV in 2009, including equipment purchases and other resources, pending direction on future of station. Gray Q3 2008 Pending results of action step above expand capacity of GVTV to produce programming focusing on Village initiatives. Gray Q4 2009 Handle the technical operations of GVTV; cover all meetings as requested; respond to requests from other organizations for coverage. Davidson Q42009 Ensure that key information is disseminated to press in a timelyl 1 manner through monthly press briefings and as requested. Bishop Q4 2009 Produce Village Report each month. Bishop Q4 2009 Redesign of Village Report template to enhance readability and provide an improved, professional look. Bishop Q4 2009 Produce printed materials — community report (01 '09), resident handbook (Q1 '09); other pieces as requested by Departments /Divisions. Bishop Q42009 Ensure that information on the public website is relevant and timely. Bishop Q42009 Finalize recommendation regarding redesign and rebuild of website. Bishop Q4 2008 Assist in evaluation of an expansion of on -line pay /form submission options. Bishop Q4 2008 Redesign /rebuild public website to enhance user experience, usefulness, and professional look. Bishop Q2 2009 Coordinate, or support, internal communications forums such as the All Staff Meeting (Q2 2009), quarterly Supervisory Meetings, monthly Employee Connections Committee and Supervisor Connections Committee. Gray Q4 2009 Village of Glenview 87 Business Plan 1,11, F64194,101 1161 Wlmgm�� Village Manager's Office - Comm PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Average resident rating of 4 out of 5 on survey questions related to each of the following: timeliness /clarity /relevance of news and information on tear -out survey included in 2009 Community Report. Satisfaction level of employees attending All Staff meeting; average of 95% rating achieving "excellent" or "good" in Q2 2009 survey. Satisfaction level of E- Glenview subscribers; average of 95% rating achieving "excellent" or "good" in Q3 2009 survey. E- Glenview subscriptions increase by at least 5% each quarter. Satisfaction level of employees re In the Loop; average of 95% rating achieving "excellent" or "good" in Q3 2009 survey. Average visitor rating of 4 out of 5 on survey questions related to the Village's website in each of the following areas: ease of use and usefulness. Maintain an average of 66,000 web visits each month. Village of Glenview 88 Business Plan 2008 -2009 BUSINESS PLAN Village Manager's Office - Comm GOAL #3 Expand the Division's communications reach by leveraging existing venues, events and locations that already have a .'captive audience." ACTION STEPS Goal Type New Village Manager Goal ASSIGNED DUE DATE COMPLETED Expand Speakers Bureau; develop feedback tool. Bishop I Q4 2008 Hold New Resident Open House. Bishop Q1 2009 Information tables at locations such as Park Center, Library, local retail outlets. Bishop Q3 2009 Include a wide range of Village information in community meeting boxes. Bishop Q42009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS ,Meeting participant satisfaction as expressed through average rating of 4 out of 5 or higher in each category in annual feedback summaries (Q4 of each year). Yes /No Village of Glenview 89 Business Plan 2008 -2009 BUSINESS PLAN Village Manager's Office - ED GOAL # t Goal Type Encourage the retention and attraction of businesses which provide significant stability to the Village's revenue base while maintaining consistency with community planning and development goals. New ACTION STEPS ASSIGNED DUE DATE COMPLETED Add an Economic Development page to the Village's website. Dean Q4 2008 Establish and maintain Glenview business listing on website using 2009 business license data, CoStar data, and Certificates of Occupancy. Dean Q1 2009 Publish Costar vacancy listing and brokers' listings on website. Dean Q4 2008 Update demographic information for all of Glenview and for the Glen specifically. Dean Q3 2008 Contact commercial real estate brokers, shopping center managers, and developers to (a) solicit vacancy listings and (b) (a) Q4 2008 promote ongoing use of the Village's website. Dean (b) Q1 2009 Conduct retention meetings for the purpose of maintaining long term presence of significant revenue generating businesses Q4 2009 and a diverse business mix. Dean (ongoing) Coordinate with other Village departments to respond to business owners' and property owners' questions, issues, or Q4 2009 needs for Village assistance. Dean (ongoing) Make recommendations to the Village Board for financial assistance in retaining or attracting businesses which Q4 2009 contribute to the long -term revenue stability of the Village. Dean (ongoing) Attend regional networking and professional development 042009 events; host a booth at ICSC's Illinois deal- making sessions. Dean (ongoing) Administer Cook County 6b incentives and research possible use of 7a incentives. Dean Q3 2009 Survey hotels re: satisfaction with trial membership in Chicago's North Shore Convention & Visitors Bureau and make recommendation to Village Board re: membership continuation or cessation. Dean Q3 2008 Q4 2009 Attend monthly Chamber meetings. Dean (ongoing) Work with Communications Division to create a Village of Glenview booth display that can be shared by multiple departments. Dean Q2 2009 Work with Communications Division (GVTV) to create a 1- minute Public Service Announcement about the Village of Glenview. (this was requested by the Golf Channel for airtime during the Bank of America Open and can also be used for other purposes). Dean 022009 Village of Glenview 90 Business Plan 2008 -2009 BUSINESS PLAN Village Manager's Office - ED PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Fewer than 5% of the 50 largest businesses leave Glenview in a given year. Hits on the Economic Development page of the website increase by 10% each quarter following introduction of the new page. 100% of 2009 business licensees and 100% of new businesses issued Certificates of Occupancy will be listed on website within one (1) month of receiving data. Village of Glenview 91 Business Plan 2008 -2009 BUSINESS PLAN GOAL #2 Village Manager's Office - ED Goal Type Promote development and redevelopment of commercial property in Glenview in downtown, on Milwaukee Avenue, and in other areas of community priority New ACTION STEPS ASSIGNED DUE DATE COMPLETED Meet with all property owners of "Action Parcels" identified for redevelopment in the Downtown Revitalization Plan to determine their interest in selling their property or participating in a redevelopment partnership. Dean Q4 2008 Meet with all property owners of Redevelopment Opportunity Sites identified in the Milwaukee Avenue Corridor Plan to explain the goals and potential opportunities of the plan. Dean Q3 2009 Send promotional packets to developers and brokers building mixed -use suburban infill projects. Dean Q1 2009 Facilitate interaction between developers and property owners 042009 for the purpose of encouraging redevelopment of sites. Dean (ongoing) Research incentive tools that could be employed for property enhancement downtown (e.g. fagade rehabilitation grants) and make recommendation to Village Board for the 2009 budget. Dean Q3 2008 Gather data and make recommendations for the disposition / redevelopment of Village -owned parcels (e.g. Dominick's, Fire Station 6, Village Hall). Dean Q2 2009 Coordinate with ProLogis in their efforts to attract a corporate user for the remaining undeveloped parcel in the Prairie Glen Q4 2009 corporate campus. Dean (ongoing) Coordinate with other Village departments to evaluate any commercial proposals for the Navy Land that arise from the RFP process. Dean Q4 2008 Support property owners' efforts to attract new commercial Q4 2009 development to the Culligan and Avon sites. Dean (ongoing) Coordinate weekly meetings of inter - departmental Q4 2009 Development Team. Dean (ongoing) Establish a shared, cumulative contacts list to be used by the inter - departmental Development Team for tracking interest in commercial property Dean 012009 Develop an inventory of all parcels over 2 acres in size. Contact all leads regarding potential land sales by property owners to assess redevelopment or reuse potential. Promote sites to auto dealers and other major retail businesses. Dean Q3 2008 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Village of Glenview 92 Business Plan 1 I L. 1. L U 2008 -2009 BUSINESS PLAN Village Manager's Office - HR GOAL #1 Goal Type Provide professional development and learning opportunities to enhance supervisors' skill and abilities, as well as provide career development. Core ACTION STEPS ASStGNFn nl IF nATF rr1MD1 FTCn Conduct Supervisor 101 program for new supervisors. Brantley -Kirby Q2 2009 questions related to helpfulness of training. Conduct Supervisor 201 program for previous Supervisor 101 participants. Kurcz Q32009 Provide quarterly supervisor training opportunities. _ �Kurcz/Bran[ley -Kirby Q42009 PERFORMANCE INDICATORS AND TARGETS TARGFT RFAr HFn rnMMFNTC Achieve average score of 4 out of 5 on post- training evaluation questions related to helpfulness of training. Achieve average score of 4 out of 5 on internal customer survey question, "Have you been provided with opportunities for growth and development ?" Village of Glenview 93 Business Plan 2008 -2009 BUSINESS PLAN Village Manager's Office - RM GOAL #1 Goal Type Create a centralized risk management function responsible for all aspects of risk financing and risk control, allowing for greater efficiency and effectiveness of the Village's risk management programs. New ACTION STEPS ASSIGNED DUE DATE COMPLETED Develop framework for creation of a comprehensive risk management manual. Mail 022009 Create a comprehensive risk management training function. Mail Q1 2009 Gain approval and implement 10 new or amended risk management policies and procedures, including (but not limited to) risk management responsibilities, claims reporting, safety committee, settlement authority, vehicle operations, safety incentive, risk self- assessment, recordkeeping, certificate of insurance processing, emergency preparedness. Mall Of 2009 Offer three to six new or enhanced training offerings per quarter related to risk management and professional development. Mall 1012009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Achieve average score of 4 out of 5 on post -risk management training survey questions in each of the following areas: helpfulness of training, clarity of information presented, relevance of information presented. Achieve average score of 4 out of 5 o employee survey questions related to clarity of the risk management function and quality of risk management trainings. Village of Glenview 100 Business Plan 2008 -2009 BUSINESS PLAN Village Manager's Office - RM GOAL #2 Maintain and develop new and innovative risk management programs, such as training, safety programs and loss prevention /loss control techniques to minimize the frequency and severity of loss. ACTION STEPS Goal Type Core ASSIGNED DUE DATE COMPLETED Conduct a competitive third -party administrator (TPA) selection process for the purpose of procuring the Village's claims management services related to liability, property and workers compensation claims through a request for proposal (RFP). Mall Q3 2008 Create a comprehensive safety training calendar for the Public Works Department in order to comply with OSHA and other safety regulations. Mall Of 2009 Research, select and implement an alternative risk management information system (RMIS) for the internal Village administration of claims. Mall Q4 2008 Identify /update real and business personal property exposures, reviewing values and adjusting for inflation. Mail Q4 2008 Conduct risk management and safely audits. Mall Q1 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Achieve average one day reporting lag time per claim from employee to Risk Management. Achieve average one day reporting lag time per claim from Risk Management to TPA. Achieve average score of 4 out of 5 on internal customer survey question related to workers compensation customer service. Achieve 100% compliance with OSHA annual training requirements. Achieve 5% reduction of the number of claims reported to the TPA. Village of Glenview 101 Business Plan 2008 -2009 BUSINESS PLAN Village Manager's Office - RM GOAL #3 Cost - effectively ensure the Village has the financial resources through self- insurance and commercial insurance mechanisms to fund the payment of claims resulting from the adverse impact of loss in a manner that does not negatively impact the operations of the Village or impair the delivery of resident services. ACTION STEPS Goal Type Core ASSIGNED DUE DATE COMPLETED Conduct a competitive insurance broker selection process for the purpose of procuring the Village's property and casualty insurance coverage through a request for proposal (RFP). Mall Q1 2009 Conduct a competitive actuarial consultant selection procurement and perform a self- insurance analysis to determine a short-term and long -term risk financing plan. Mall Q1 2009 Solicit competitive insurance quotations for the procurement of environmental liability coverage for The Glen. Mall Q3 2008 Improve indemnification provisions and insurance requirements in contracts and agreements with third parties. Mall Q1 2009 Calculate and measure the number of accepted tenders of defense to third parties. Mall 012009 Increase employment practices sublimit coverage terms while maintaining comparable premium. Mall Q4 2009 Confidence level analysis contained in study to determine loss fund balance while maintaining comparable fee. Mall Q1 2009 PERFORMANCE INDICATORS AND TARGETS TARGET REACHED COMMENTS Lower total cost of risk (TCOR) by 5 %. Achieve position in the top 50% percent of comparable communities in TCOR as a percent of budget. Village of Glenview 102 Business Plan OVERVIEW Corporate Fund The Corporate Fund is the main operating fund of the village. It accounts for all or a portion of every department that provides Village services. The main sources of revenue for the fund are general - purpose taxes such as property taxes, Home Rule Sales Tax and revenues shared by the state. Other revenues include charges such as business licenses, building permits and zoning fees. The Corporate Fund consists of eleven different departments are as follows: 1) President and Board of Trustees 2) Special Appropriations 3) Village Manager's Office 4) Legal 5) Finance 6) Support Services 7) Public Works 8) Police 9) Fire 10) Development 11) Capital Projects Each of the departments has formulated goals and performance measures, which are on the following pages. This fund contributes 24.96% or $53,254,798 to the Village of Glenview's total $213,364,576 budget. 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 35.14% of the total adopted expenditures and uses. Changes in the Budget Model Several changes in the Glenview budgeting model took place starting with the preparation of the 2008 document and continuing to the 2009 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. Village of Glenview 103 Corporate Fund OVERVIEW State Income 4,406,700, Corporate Fund Revenue Summary Transfers Out, Other, 2,678,002 , 5% 3,108,974 , 6% Glenbrook Fire Protection Dist., 2,400,000,4% Property Taxes, 10,140,775 , 18% Facilities Charge, Ambulance Fees, 1,014,636 , 2% 700.000,1% Utility Taxes, 7.020,000,13% Hotel Tax, 950,000,2% ne Rule Sales Tax, 5,225,000, 9% 2007 Actual based on the 2007 Comprehensive Annual Financial Report Village of Glenview 104 Corporate Fund 2007 Actual* 2008 Adopted 2008 Revised 2008 Actual unaudited 2009 Adopted % Change Adopted to Adopted % of Total Corporate Property Taxes 2,858,910 3,896,112 3,896,112 3,815,000 3,632,300 -73% 6.6% Pension Property Taxes 3,837,361 4,150,312 4,150,312 4,025,800 4,565,252 9.1% 8.3% Debt Service Property Taxes - - - - 1,943,175 100.0% 3.5% Utility Taxes 5,907,797 6,339,593 6,339,593 6,400,000 7,020,000 9.7% 12.7% Hotel Tax 998,823 950,000 950,000 950,000 950,000 0.0% 1.7% Hone Rule Sales Tax 4,637,466 5,803,125 5,803,125 4,948,000 5,225,000 -11.1% 9.5% Amusement Tax 104,537 122,415 122,415 115,000 115,000 -6.4% 0.2% Building Permits 915,974 736,950 736,950 1,487,700 1,940,000 62.0% 3.5% Other Licenses and Permits 343,107 420,500 420,500 346,500 355,000 -18.5% 0.6% Lease Fees 358,258 291,748 291,748 401,100 420,800 30.7% 0.8% Franchise Fees 506,877 446,315 446,315 525,000 500,000 10.7% 0.9% Developer Fees 358,161 - - 110,000 150,000 100.0% 0.3% Ambulance Fees - - - 282,000 700,000 100.0% 1.3% Other Fees and Fines 634,798 579,500 579,500 735,500 652,000 11.1% 1.2% Facilities Charge - - - - 1,014,636 100.0% 1.8% Support Services Charge - - - - 121,174 100.0% 0.2% Other Charge for Services 67,724 50,500 50,500 75,388 60,000 15.8% 0.1% Glenbrook Fire Protection Dist. 2,473,694 2,424,220 2,424,220 2,400,000 2,400,000 -1.0% 4.4% State Sales Tax 13,600,730 14,203,000 14,203,000 13,132,000 13,000,000 -9.3% 23.6% State Income Tax 3,933,680 3,925,000 3,925,000 4,278,300 4,406,700 10.9% 8.0% Other Intergovernmental 3,093,912 2,312,500 2,312,500 2,451,927 2,571,978 10.1% 4.7% Investment Income 744,980 485,000 485,000 390,000 435,000 -11.5% 0.8% Other /Miscellaneous 27,577 450,000 450,000 375,000 300,000 -50.0% 0.5% Transfer In - On Going 844,543 852,940 852,940 937,940 948,104 10.0% 1.7% Transfer In - One Time 1 572,002 1 - - 1 1,500,000 1,729,898 100.0% 3.1% TOTAL 1 $ 46,820,912 1 $ 48,439,730 $ 48,439,730 1 $ 49,682,155 $ 55,156,018 12.2% 100.0 %u 2007 Actual based on the 2007 Comprehensive Annual Financial Report Village of Glenview 104 Corporate Fund OVERVIEW Corporate Fund Expenditure Summary by Department Special Appropriations, 547,620 , I % Village Manager's Office, Board of Trustees, 3,130,926 , 6'70 63,609,0% Capital Projects, \ Finance, 3,572,561 , 7% 1,469,785 , 3% Development, 3,356,471 , 6% Fire, 12,840,330, 24% Public Works, Police, 6,826,442, 13% 11,579,496 , 22% _ General Government, 7,036,568, 13% Support Services, 2,260,488 , 4% Legal, 570,500, 1% " 2007 Actual based on the 2007 Comprehensive Annual Financial " General Government is administered by the Finance Department. This above 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. General Government is the third largest. This is where the transfer out to Capital Projects and Joint Dispatch are located, as well as, the transfer of the Debt Service portion on the properly tax revenue. The fourth largest entity is the Public Works Department with its responsibility to maintain the Village's roadways, provide for snow and ice removal, landscape services, and strom water system maintenance. Village of Glenview 105 Corporate Fund 2008 % Change 2007 2008 2008 Actual 2009 Adopted to % of Actual* Adopted Revised unaudited Adopted Adopted Total Board of Trustees 64,407 61,573 71,573 71,573 63,609 3.2% 0.1% Special Appropriations 258,145 527,338 527,338 527,338 547,620 3.7% 1.0% Village Manager's Office 3,026,208 3,317,635 3,264,608 3,327,530 3,130,926 -6.0% 5.9% Finance ** 1,555,219 1,591,686 1,591,686 1,748,608 1,469,785 -8.3% 2.8% General Government ** 10,020,763 6,552,949 7,622,511 7,596,929 7,036,568 6.9% 13.2% Support Services 1,508,465 1,377,363 1,377,363 1,134,706 2,260,488 39.1% 4.2% Legal 347,222 289,500 289,500 575,000 570,500 49.3% 1.1% Public Works 6,454,396 6,372,661 6,392,661 6,799,416 6,826,442 6.6% 12.8% Police 11,633,582 11,992,538 11,992,538 12,011,442 11,579,496 -3.6% 21.7% Fire 11,466,211 12,006,393 12,006,393 12,412,499 12,840,330 6.5% 24.1% Development 3,295,154 3,566,560 3,618,115 3,568,834 3,356,471 -6.3% 6.3% Capital Projects 2,157,926 1,859,183 1,859,183 1,922,617 3,572,561 48.0% 6.7% TOTAL $ 51,787,697 $ 49,515,379 $ 50,613,469 $ 51,696,493 $ 53,254,798 7.0% 100.0% CIP Transfer 5,216,843 3,708,243 3,708,243 3,708,243 2,040,490 -81.7% Joint Dispatch Transfer 1,310,000 1,239,681 1,254,154 1,295,917 990,000 - 25.2% TOTAL: Net Transfers $ 45,260,854 $ 44,567,455 $ 45,651,072 $ 469692,333 $ 50,224,308 I L3% " 2007 Actual based on the 2007 Comprehensive Annual Financial " General Government is administered by the Finance Department. This above 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. General Government is the third largest. This is where the transfer out to Capital Projects and Joint Dispatch are located, as well as, the transfer of the Debt Service portion on the properly tax revenue. The fourth largest entity is the Public Works Department with its responsibility to maintain the Village's roadways, provide for snow and ice removal, landscape services, and strom water system maintenance. Village of Glenview 105 Corporate Fund VILLAGE PRESIDENT & BOARD OF TRUSTEES 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, Initiatives, Goals, and Performance Measures are addressed on behalf of the President and Board of Trustees through the Village Manager. The President and Board serve the citizens of Glenview. The President is the chief elected officer of the Village; presided at all meetings of the President and Board of Trustees; supervises the conduct of the officers of the Village (except Trustees); and appoints members of the various Boards and Commissions with the consent of the Board of Trustees. Accomplishments 2008 • Expanded and strengthened intergovernmental relationships by working with Library representatives to help facilitate the Library construction project, working with the Glenview Park District Board and staff representatives to plan for a Joint Administrative Facility, and worked with State legislators on the Willow Road project. • Fostered community planning efforts by adopting the natural resources master plan, sidewalk/bicycle plan, and form -based code. • Continued improving the operating budget and financial practices by holding quarterly financial reporting sessions with the Chief Financial Officer at Village Board meetings, adopting an updated comprehensive fee ordinance, and reviewing commuter parking rates. Initiatives 2009 • Guide the analysis, design and implementation of information and technology assets leveraging projects across multiple departments to support Village operations. • Continue improving operating budget and financial practices to promote fiscal responsibility, transparency and efficient service delivery. • Manage human resource - related issues to improve staff's ability to provide outstanding customer service. • Enhance the Village's community planning and economic development efforts to continue improving the quality of life in the Village of Glenview. • Continue developing intergovernmental relationships to enhance the overall quality of life in the Village. Village of Glenview 108 Corporate Fund VILLAGE PRESIDENT & BOARD OF TRUSTEES • Continue improving the capital improvement program planning process pertaining to infrastructure and facilities projects in an effective, fiscally- responsible manner. • Enhance the Village's communication program to promote expedient and effective dissemination of information to internal and external customers of the Village. • Manage traffic - related issues to maintain high levels of public safety and quality of life in the Village. • Conduct Waukegan Road corridor study to provide short-term and long -term transportation plans with comprehensive solutions for the Waukegan Road corridor (Golf Road to Willow Road). (unfunded) President & Board of Trustees Appropriations & Personnel Commodities 29% By Category Capital Outlay Personnel 0% 15% Contractual 54% Appropriations by Category 2007 Actual 2008 Adopted 2008 Revised 2008 Actual unaudited 2009 Adopted Personnel 9,815 9,689 9,689 9,689 9,689 Contractual 30,869 33,184 43,184 43,174 34,500 Commodities 23,562 17,700 17,700 17,700 18,420 Other Charges 1 160 1 1,000 1 1,000 1 1,000 1 1,000 Ca itat Outlay 0 0 1 01 01 0 Total 64,407 1 61,573 1 71,573 1 71,563 1 63,609 Village of Glenview 109 Corporate Fund VILLAGE PRESIDENT & BOARD OF TRUSTEES Personnel Summary 2007 Actual 2008 Adopted 2008 Actual (unaudited 2009 Adopted Part Time Authorized President 0.40 0.40 0.40 0.40 Trustee 0.60 0.60 0.60 0.60 Total Part Time 1.00 1.00 1.00 1 1.00 Total 1.00 1.00 1.00 1 1.00 Village of Glenview 110 Corporate Fund 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. Accomplishments 2008 ■ Provided services to an average of 441 individuals per month, and responds to an average of 78 individuals per month on housing matters. 26 full grants and two (2) half grants for senior citizen housing were awarded. • Served approximately 65 youths in the Youth Services Summer Fun Club by providing recreational activities during the summer months. Provided Youth Services prevention and intervention programs for children and families related to youth employment, counseling, crisis intervention, information and referral, parent support, client advocacy and case management, social skills groups, family counseling, and more. Initiatives 2009 • Expand senior housing grant awards to include up to five (5) additional residents that could become eligible for the senior citizen housing assistance. • Continue production of the senior citizens benefits book. • Continue Youth Services programming, including Parenting Challenging Children, Summer Fun Club, Juvenile Court Diversion, Violence Prevention, and other prevention and intervention programs related to mental health, character development and physical well- being of children and families. Village of Glenview 111 Corporate Fund SPECIAL APPROPRIATIONS Special Appropriations Capital Outlay 46% am ., Contractual 54% Appropriations by Category 2007 Actual 2008 Adopted 2008 Revised 2008 Actual (unaudited) 2009 Adopted Personnel 0 0 0 0 0 Contractual 258,145 277,338 277,338 277,338 297,620 Commodities 0 0 0 0 0 Other Charges 1 0 1 0 0 1 0 1 0 Capital Outla 0 1 250,000 1 250,000 1 250,000 1 250,000 Total 258,145 1 527,338 1 527,3381 527,338 1 547,620 Village of Glenview 112 Corporate Fund VILLAGE MANAGER'S OFFICE Administration Resources) ( Communications 1 ( Economic 1 ( Risk Management 1 ( Joint Dispatch I I I I Development I I I 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, Economic Development, Risk Management, and Joint Dispatch are all divisions within the Village Manager's Office. The Village Manager's Office oversees the day to day operation of the Village as well as to providing 1) special events permitting, 2) website management, 3) Freedom of Information Act request processing, 4) coordination and development of Village Board packets, and 5) customer service for residents with questions on Village service issues. Accomplishments 2008 Village Manager's Office • Developed the concept plan for a Joint Administrative Facility with the Glenview Park District and obtained Village Board approval to enter into an intergovernmental agreement with the Park District. • With the Finance Department and Human Resources Division, facilitated employees' transitions and staff reorganizations associated with the IMRF early retirement incentive program. • Revamped the annual business plan structure, focusing on core goals (goals related to ongoing operations), new goals (goals related to new initiatives or programs) and quantifiable performance measurements. ■ Successfully negotiated the Village's first contract with the Fraternal Order of Police. Created a Speakers Bureau to promote face -to -face communication between Village employees, elected officials and residents. • Conducted Village -wide telephone resident satisfaction surveys in April and May to obtain feedback on Village service provision. Communications • Produced high - quality public service announcements for Glenview Television, public information campaigns, the 2007 -2008 Community Report, the monthly Village Report newsletter, and 26 other printed pieces. Risk Management Created a centralized risk management function responsible for all aspects of risk financing and risk control allowing for greater efficiency and effectiveness of the Village's risk management programs. Village of Glenview 113 Corporate Fund VILLAGE MANAGER'S OFFICE • Developed new and innovative risk management programs, such as management training, claims reporting mechanisms, safety committees, risk assessments, safety programs, and loss prevention and control techniques to minimize the frequency and severity of losses. • Conducted competitive procurement of claims administration services yielding enhanced customer claims services and realizing significant claim rate cost reduction. • Conducted an actuarial analysis to help determine the Village's risk financing strategy with regard funding payment of claims within the Village's self - insurance umbrella. Economic Development • Conducted new economic development outreach activities, including networking with the commercial brokerage community, retention visits with Glenview businesses, facilitation between developers and property owners and increased participation with the Glenview Chamber of Commerce and the North Shore Convention & Visitors Bureau. • Created an addendum to the Village's agreement with Abt Electronics, which increases their obligation to remain in Glenview for an additional 15 years, enhancing the stability of the Village's operating revenue. Joint Dispatch • Reorganized the Joint Dispatch center to increase efficiency, improve internal communications and obtain a higher level of morale. • Integrated dispatcher skills to allow seamless communication from call initiation to call completion. • Modified and implemented dispatch procedures to allow for expected efficiencies to occur, including improved inter- agency incident communication between Fire, Police and Public Works, and elimination of duplicate efforts, such as utility notification, alarm monitoring and supervisory and extraneous notifications. Human Resources • Successfully implemented Wellness program utilizing multi- departmental committee. Successfully instituted four new Employee Recognition programs following recommendations of the Employee Enhancement Committee. • Commissioned a health insurance study to identify most prudent way to purchase employee health insurance and recommended changes to health plans. Initiatives 2009 Village Manager's Office • Work with the Glenview Park District, architect and construction manager to design and begin construction of the Joint Administrative Facility. • Research and deploy technology to enhance customer service delivery, such as a customer contact tracking tool. • Work with the Village's lobbyist to seek state and federal funding opportunities and monitor the progress of streamlined sales tax legislation. Communications • Collaborate with the Support Services Department to rebuild the Village's website to enhance user experience, usefulness and create a professional look. • Add an economic development page to the Village's website, which will list Glenview businesses, enable the public to search for information about commercial property in Glenview and provide vacancy information. Village of Glenview 1 t4 Corporate Fund VILLAGE MANAGER'S OFFICE • Expand capacity of Glenview Television to produce programming focusing on Village initiatives. Risk Management • Continue to expand the influence of the centralized risk management function through creation and implementation of risk financing and risk control techniques resulting in greater efficiency and effectiveness of the Village's risk management programs and reduction of the Village's total cost of risk. • Increase the quality and quantity of risk management training programs to reduce employee injury and prevent and minimize the negative impact of loss. • Conduct a competitive procurement of the Village's property and casualty insurance program resulting in enhanced coverage premium reduction. Joint Dispatch • Establish a continuing education program for Dispatch Telecommunicators. • Conduct public education related to Dispatch through involvement in community events and programs. Human Resources • Implement recommended changes to health insurance plans. • Fully implement Time and Attendance module Village -wide. • Offer monthly training opportunities to front line employees. Department Goals & Performance Measures Core Goals: Village Manager's Office • Provide courteous, prompt, and efficient service to enhance the level of resident and customer satisfaction. • Establish and promote collaborative labor- management relationships. • Ensure all Village departments strive to achieve established goals by managing business plans and budget. • Ensure that the Village Board is provided with the necessary forums and information to create the Village Manager's goals. • Review the traffic- related concerns of Village residents and address concerns using education, enforcement and engineering policy solutions. Communications • Support the communications goals and action steps of each Department or Division's business plan, the Village Manager and the Board of Trustees. • Ensure that existing communications programs (internal and external) continue to effectively meet the Division's mission as well as the communications goals of other Departments, the Village Manager and the Board of Trustees. • Expand the Communications Division's reach by leveraging existing venues, events and locations that already have a "captive audience." Risk Management • Maintain and develop new and innovative risk management programs, such as training, safety programs and loss prevention/loss control techniques to minimize the frequency and severity of loss. Village of Glenview 115 Corporate Fund VILLAGE MANAGER'S OFFICE Joint Dispatch Facilitate optimal responses to emergency service calls and provide high- quality dispatch services to external and internal customers. Human Resources • Provide professional development and learning opportunities to enhance supervisors' skills and abilities, as well as provide career development. • Provide professional development and learning opportunities to enhance front -line employees' skills and abilities, as well as provide career development. • Develop, implement and continually improve employee recruitment and selection strategies, to ensure that the Village employs excellent employees and provides a work environment which encourages employees to reach their full potential and maximize their contribution to the Village. • Maintain the Village's compensation and classification plan to ensure all employees are appropriately classified and compensated competitively. • Ensure the Village maintains a competitive, affordable health insurance program to attract and retain employees. • Centralize tracking of vacation and personal time, and provide real -time balance information to employees. • Research and implement applicant tracking system. Cost- effectively ensure the Village has the financial resources through self - insurance and commercial insurance mechanisms to fund the payment of claims resulting from the adverse impact of loss in a manner that does not negatively impact the operations of the Village of impair the delivery of resident services. New Goals: Economic Development • Encourage the retention and attraction of businesses which provide significant stability to the Village's revenue base while maintaining consistency with community planning and development goals. • Promote development and redevelopment of commercial property in Glenview in downtown, on Milwaukee Avenue and in other areas of community priority. Performance Indicators and Targets: Village of Glenview 116 Corporate Fund 2008 2007 2008 Actual 2009 Performance Measure Actual Target (unaudited) Target Village Manager's Office: Village Board satisfaction survey rating N/A 4 4 4 Response time percentage of Freedom of Information Act requests within 5 days N/A 90% 90% 90% Customer satisfaction survey rating N/A N/A N/A 4 Close out percentage of customer contact tickets within 3 business days N/A N/A N/A 90% Respond to 90 percent of customer contacts (calls) within one business day N/A N/A N/A 90% Village of Glenview 116 Corporate Fund VILLAGE MANAGER'S OFFICE Village of Glenview 117 Corporate Fund 2008 2007 2008 Actual 2009 Performance Measure Actual Target (unaudited) Target Special Event organizer satisfaction survey ratio N/A N/A N/A 4 Labor Union satisfaction survey ratio N/A N/A N/A 4 Staff satisfaction survey related to the business planning process ratio N/A 4 3 4 Staff satisfaction survey related to the budget planning process ratio N/A 4 4 4 Percentage of biweekly meetings held with the department directors to monitor adherence to budget, business plans, work plans, and project lists N/A 90% 90% 90% Percentage of quarterly meetings held with department directors to provide quarterly evaluations relating to progress of business plans and project lists. N/A 100% 100% 100% Communications: Percentage of satisfaction level of employees attending All Staff meeting and In the Loop survey N/A N/A N/A 95% Percentage of satisfaction level of E- Glenview subscribers N/A N/A N/A 95% Percentage increase in E- Glenview subscriptions. N/A 5% 5.5% 5% Average visitor rating related to the Village's website N/A N/A N/A 4 Average number of web visits each month N/A 66,000 66,000 66,000 Neighborhood meeting participant satisfaction rating 4.68 4 4.68 4 Risk Management: Customer satisfaction survey rating related to Risk Management N/A N/A N/A 4 Average reporting lag time in days per claim from employee to Risk Management. N/A N/A N/A 1 Average reporting lag time in days per claim from Risk Management to Third Party Administrator N/A N/A N/A 1 Percentage of compliance with OSHA annual training requirements. N/A N/A N/A 100% Percentage reduction in the number of claims reported to the Third Party Administrator N/A N/A N/A 5% Percentage decrease in total cost of risk TCOR N/A N/A N/A 5% Percentage of position achievement in the top 50% percent of comparable communities in TCOR as a percent of budget N/A N/A N/A 90% Economic Development: Percentage businesses leaving Glenview during year N/A N/A N/A <5% Percentage increases by quarter in visits to Economic Development web page N/A N/A N/A 10% Village of Glenview 117 Corporate Fund VILLAGE MANAGER'S OFFICE Village of Glenview 118 Corporate Fund 2008 2007 2008 Actual 2009 Performance Measure Actual Target unaudited Target Percent of new businesses listed on web page within one month of issuance N/A N/A N/A 100% Property owners' (Milwaukee Avenue and downtown) survey rating of their familiarity with redevelopment plans N/A N/A N/A 4 Number of contacts organized into a cumulative, shared list, for use by Development Department and Economic Development N/A N/A I N/A l00 Joint Dispatch: Percentage of accurately dispatched resources appropriately N/A N/A N/A 100% Dispatcher survey rating related to training N/A N/A N/A 4 External customer satisfaction survey rating related to Joint Dispatch N/A N/A N/A 4.5 Internal customer satisfaction survey rating related to Joint Dispatch N/A N/A N/A 4 Village -wide internal customer service satisfaction survey rating N/A N/A N/A 4 Human Resources: Customer satisfaction survey related to Human Resources N/A 4 4 4 Increase in the number of employees participating in tuition assistance program 7 7 7 9 Percentage of filled vacancies within 45 days from time of position request to start date N/A N/A N/A 80% Percentage of filled vacancies between 46 -90 days from time of position request to start date N/A N/A N/A 20% Percentage of respondents indicate benefits are not sufficient when offers of employment are declined N/A <5% 0% <5% Establish position within the top 50% of comparable communities in benefit offerings as determined by survey N/A N/A N/A >50% Village of Glenview 118 Corporate Fund VILLAGE MANAGER'S OFFICE Village Manager's Office Appropriations & Personnel Other Charges 42% CO By Category Capital Outlay 0% u% Contractual 11% Personnel 47% Appropriations by Category* 2007 Actual 2008 Adopted 2008 Revised 2008 Actual unaudited 2009 Adopted Personnel 1,262,356 1,224,047 1,252,575 1,386,745 1,452,907 Contractual 577,019 482,758 622,156 674,225 354,362 Commodities 4,006 3,500 3,500 6,090 4,500 Other Charges 1,163,027 1 1,607,330 1 1,386,377 1 1,260,470 1 1,319,157 Capital Outla 19,800 1 0 1 0 1 0 0 Total 3,026,208 1 3,317,635 1 3,264,608 1 3,327,530 3,130,926 *Corporate Fund total only; Excludes Joint Dispatch and Risk Management, which are separate funds Personnel Summary* 2007 Actual 2008 Adopted 2008 Actual (unaudited) 2009 Adopted Full Time Authorized Village Manager 1.00 1.00 1.00 1.00 Deputy Village Manager 1.00 1.00 2.00 2.00 Assistant to the Village Manager 1.00 1 0.00 1.00 1.00 Management Analyst 0.00 1.00 0.00 0.00 Administrative Coordinator 0.00 0.00 1.00 1.00 Administrative Assistant 2.00 0.00 0.00 0.00 Executive Assistant 0.00 1.00 1.00 1.00 Human Resources Director 1.00 1.00 1.00 1.00 Human Resources Specialist 1.00 1.00 0.00 0.00 Village of Glenview 119 Corporate Fund VILLAGE MANAGER'S OFFICE Personnel Summary* 2007 Actual 2008 Adopted 2008 Actual (unaudited) 2009 Adopted Human Resources Coordinator 0.00 0.00 1.00 1.00 Benefits Administrator 0.00 1.00 1.00 1.00 Public Information Director 1.00 1.00 1.00 1.00 Public Information Coordinator 1.00 1.00 1.00 1.00 Telecommunications Director 1.00 1.00 0.00 0.00 Joint Dispatch Director 0.00 0.00 1.00 1.00 Telecommunications Supervisor 2.00 2.00 0.00 0.00 Public Safety Dispatcher 15.00 13.00 14.00 14.00 Lead Mechanic ** 0.00 1.00 0.00 0.00 Auto Mechanic ** 0.00 4.00 0.00 0.00 Risk Manager 0.00 0.00 1.00 1.00 Total Full Time 27.00 30.00 27.00 27.00 Part Time Authorized Economic Development Coordinator 0.00 0.65 0.60 0.60 Cable TV Technician 0.25 0.25 0.25 0.25 Administrative Assistant 0.00 0.50 0.00 0.00 Fleet Assistant Superintendent" 0.00 0.50 0.00 0.00 Intern 0.63 0.00 0.00 0.00 Total Part Time 0.88 1.90 0.85 0.85 Total 27.88 31.90 27.85 27.85 Includes FTE count from Water, Wholesale Water, Sewer, North Maine Utility, Joint Dispatch and Risk Management ` *Position relocated to Public Works Department Village of Glenview 120 Corporate Fund LEGAL The Village of Glenview hires outside legal firms to represent the Village. The outside agencies are subject matter experts, readily available for use by the Village, and an efficient and effective use of the taxpayer's dollars. The main areas of concentration are labor union negotiations, labor matters, prosecution, and general legal counsel. Legal Appropriations Commodities 0% By Category Contractual 100% Appropriations by Category 2007 Actual 2008 Adopted 2008 Revised 2008 Actual (unaudited) 2009 Adopted Personnel 0 0 0 0 0 Contractual 346,663 288,500 288,500 574,500 569,500 Commodities 559 1,000 1,000 500 1,000 Other Charges 1 0 1 0 1 0 1 0 0 Cap ital Outlay 0 1 0 1 0 0 0 Total 347,222 1 289,500 1 289,500 1 575,000 570,500 Village of Glenview 121 Corporate Fund FINANCE DEPARTMENT Administration Financial Services Budget and Capital Assets Performance Management The Finance Department is responsible for developing, maintaining, and administering all programs related to the financial and 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. The Finance Department also directs utility billing, administers Village payroll, pension, accounts payable systems, and oversees the Village Hall cashier's office and mailroom. In addition, the Department oversees the General Government accounts for the Village. Accomplishments 2008 During 2008, the following accomplishments were completed: • Provided financial projections related to an early retirement incentive (ERI) - Through the ERI the Village restructured, improved operational efficiencies, and provided cross training opportunities to staff. • Enhanced e- government and customer service improvements as follows: • Brought ePay on -line for utility payments which allowed greater flexibility for the citizens. • Incorporated lockbox payments to reduce manual entry of payments. • Redesigned the Village's Chart of Accounts. The new structure allows for increased reporting capabilities as well as program tracking. • Continued development of the Village's business plan and five year budget forecasting model. • Maintained the Village's "Aaa" bond rating. • Received the Government Finance Officers Association's (GFOA) Certificate of Achievement for the Comprehensive Annual Financial Report for the 25`h consecutive year • Received the 2008 Distinguished Budget Presentation Award from GFOA. Village of Glenview 122 Corporate Fund FINANCE DEPARTMENT Initiatives 2009 The Finance Department planned initiatives for 2009 are as follows: • Maintain the "Ana" bond rating. • Obtain the Certificate of Achievement for Financial Reporting from the GFOA for the 26`h year. • Obtain the Distinguished Budget Presentation Award from GFOA for the 2 "d consecutive year. • Enhance the business plan and the five year financial forecasting process. • Implement activity -based costing for select programs. • Further enhance ePay options to citizens. • Establish career development succession planning program for Finance Department employees. • Roll -out the MUNIS Purchasing and Time and Attendance financial software modules. • Enhance the Village's cash management and quarterly budgeting processes. • Establish procedures for grants management. Department Goals & Performance Measures Core Goals: Manage the Village's accounts to ensure compliance with applicable regulations and adoption of best practices. Budget to meet the Village's operating needs and management objectives while maintaining compliance with applicable regulations and using best practices. Ensure staff develops and maintains needed skill sets for current positions and future positions. New Goals: • Improve policies and procedures to better manage the Village's capital improvement funding and track capital assets. • Reduce staff time spent on manual data entry and increase accuracy to improve taxpayer value. • Improve utilization of the integrated automated financial system to support the procurement of goods and services in accordance with requirements and best practices. • Establish management tools and routines to better serve the needs of customer departments. Village of Glenview 123 Corporate Fund FINANCE DEPARTMENT Performance Indicators and Targets: Finance Department Appropriations & Personnel By Category Commodities Other Charges Contractual 1 /0 1% Personnel 92% Village of Glenview 124 Corporate Fund 2008 2007 2008 Actual 2009 Performance Measure Actual Target unaudited Target Consecutive years for receiving the Certificate of Achievement for Excellence in Financial Reporting award 24 25 25 26 Consecutive years for receiving the Distinguished Budget Presentation award 0 1 1 2 Percentage reduction of repeat auditor comments N/A 50% 50% 50% Percentage of complete information provided to the auditors by the established date N/A 90% 90% 90% Percentage of water billing filings transmitted timely and accurately 100% 100% 100% 100% Internal customer satisfaction survey rating N/A 4 4 4 Number of Special Service Areas that are not filed with Cook County 12 8 8 3 Village Board satisfaction survey rating N/A 4 4 4 Percentage of manual entry of water bill payments 92% 50% 50% 50% Finance staff satisfaction surve ratin N/A 4 4 4 Finance Department Appropriations & Personnel By Category Commodities Other Charges Contractual 1 /0 1% Personnel 92% Village of Glenview 124 Corporate Fund FINANCE DEPARTMENT Appropriations by Category 2007 Actual 2008 Adopted 2008 Revised 2008 Actual (unaudited) 2009 Adopted Personnel 1,360,958 1,443,291 1,376,741 1,520, 668 1,365,985 Contractual 145,907 126,845 193,395 205,440 80,950 Commodities 38,839 8,000 8,000 6,500 8,000 Other Char es 9,514 13,550 13,550 16,000 14,850 Capital Outla 0 0 0 0 0 Total 1,555,219 1 1,591,6861 1,591,686 1,748,608 1,469 785 Personnel Summary 2007 Actual 2008 Adopted 2008 Actual unaudited 2009 Adopted Full Time Authorized Chief Financial Officer 0.00 0.00 1.00 1.00 Finance Director 1.00 1.00 0.00 0.00 Accountant 0.00 1.00 1.00 1.00 Accounting Clerk 9.00 8.00 6.00 6.00 Management Analyst 0.00 0.00 1.00 1.00 Accounting Supervisor 1.00 1.00 1.00 1.00 Assistant Finance Director 1.00 1.00 0.00 0.00 Financial Services Director 0.00 0.00 1.00 1.00 Purchasing Agent 1.00 1.00 1.00 1.00 Budget Manager 1.00 1.00 0.00 1.00 Director of Budget & Performance Management 0.00 0.00 1.00 0.00 Internal Auditor 1.00 1.00 0.00 0.00 Senior Budget Analyst 0.00 0.00 1.00 0.00 Senior Financial Manager 1.00 1.00 1.00 1.00 Total Full Time 16.00 16.00 15.00 14.00 Part Time Authorized Accounting Clerk 1.00 1.00 1.00 1.00 Rec clers/Waste Haulers 0.60 0.60 0.60 0.60 Total Part Tim 1 1.60 1.60 1.60 1.60 Total 17.60 17.60 16.60 15.60 Village of Glenview 125 Corporate Fund FINANCE DEPARTMENT General Gove>rnmen1Ap ro rnafn®ns Transfers Out 43% By Category Personnel Contractual 4% 1% Commodities 6 Other _harges 51% Appropriations by Category 2007 Actual 2008 Adopted 2008 Revised 2008 Actual unaudited 2009 Adopted Personnel 214,212 0 1,055,089 1,055,089 305,000 Contractual 588,513 383,025 383,025 306,270 59,200 Commodities 4,094 47,000 47,000 47,000 48,000 Other Charges 1 1,774,694 1 1,175,000 1 1,175,000 1 1,175,000 3,5751 378 Capital Outlay 0 0 0 0 18,500 Transfers Out 7,439,251 4,947,924 4,962,397 5,013,468 3,030,490 Total 10,020,763 6,552,949 7,622,511 7,596,827 7,036,568 Village of Glenview 126 Corporate Fund SUPPORT SERVICES DEPARTMENT Information Technology (IT) Administration Geographic Information Systems (GIS) 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. Accomplishments 2008 System Integration Objectives - During 2008, the Support Services Department managed a routine system upgrade to the Village enterprise financial management system, completed and supervised implementation of the central address file update procedure that resulted in the elimination of five duplicate address tracking systems, managed the set up of a business license and a permit tracking system and managed the pilot of a time tracking application that will eventually lead to a centralized system for all departments. These activities all support the core goal to maintain multiple functions in a common database. Additional Electronic Services — During 2008, the Support Services Department coordinated the network bandwidth increase and performed the voice /data routing improvements that supported the key goal of public Wi -Fi access. Wi -Fi was made publicly available in two Village facilities in June. Wi -Fi service was also made available to support mobile employee functions. Infrastructure Objectives - During 2008, the Support Services Department supported one major system upgrade for the combined Police /Fire /Dispatch software and supported equipment installation for the public safety 450, mobile field reporting. An average 400 367 356 393 _ of 330 IT Helpdesk tickets were 350 n 339 320 345 323 326 324 closed per month and 100 30o 273 I n —I 2,99 I I'] Fi rj 29, workstations were refreshed. 250 200 ,50 100 50 0 The Village wide -area network was restructured to consolidate resources in the data center. The result is increased network performance, energy savings from the reduced system footprint cooling demand, reduced hardware and software costs for the centralized backup and server environment. Village of Glenview 127 Corporate Fund SUPPORT SERVICES DEPARTMENT Initiatives 2009 During 2009, Support Services will continue to support Department's technology goals. Support Services will specifically focus on the need to manage documents by providing an integrated location for Village information and standard procedures for document archival. Views into Village data including summary -level financial reports, call activity and work order status will enable staff to best manage resources. Support Services will also administer the programming update to the Village web site to allow for the expansion of electronic services to residents. Department Goals & Performance Measures Core Goals: • Manage customer service requests for information technology support. • Guide the analysis, design and implementation of information assets leveraging projects across multiple departments to support the technology goals of the Village. • Govern Village information assets to control standards and ensure reliability and security. • Manage technology to enable effective collaboration and communication. New Goals: • No new goals for this budget cycle. Performance Indicators and Targets: Village of Glenview 128 Corporate Fund 2008 2007 2008 Actual 2009 Performance Measure Actual Target (unaudited) Target Percentage of IT service level agreement response for Helpdesk support (ticket response, back -up completion and security patch update) 99% 99% 99% 99% IT Hel desk service satisfaction and courtesy rating N/A 4 4 4 Internal customer rating on whether Microsoft Office training matched the employee skills and needs 4 4 4 4 Internal customer service rating that show staff s desktop mapping and GIS queries are being met N/A 4 4 4 Percent time project tasks remain on schedule 90% 90% 1 90% 90% Percentage of system and service availability 95% 95% 95% 95% Percentage of IT service level agreement one -hour Priority One response 100% 100% 99% 100% Percentage of environmentally friendly registered products (EPEAT) technology products purchased 95% 95% 99% 95% Management team's satisfaction rating on the pilot management dashboard N/A 4 4 4 Percent efficiency gained on document scanning volume and value N/A 25% 25% 25% User satisfaction rating on the new folder structure developed for the Village document archival system N/A 4 4 4 Village of Glenview 128 Corporate Fund SUPPORT SERVICES DEPARTMENT Support Services Department Appropriations & Personnel Other Charges Commodities 3 %„ By Category Personnel Contractual 70% Appropriations by Category 2007 Actual 2008 Adopted 2008 Revised 2008 Actual unaudited 2009 Adopted Personnel 268,741 496,212 496,212 500,662 539,546 Contractual 827,490 317,317 317,317 70,210 1,578,172 Commodities 70,883 86,306 86,306 86,306 70,474 Other Charges 8,142 105,670 105,670 105,670 72,296 Capital Outla 333,209 371,858 371,858 371,858 0 Total 1,508,465 1,377,363 1,377,363 1,134,706 2,260,488 Personnel Summary 2007 Actual 2008 Adopted 2008 Actual (unaudited) 2009 Adopted Full Time Authorized Director of Support Services* 1.00 1.00 1.00 1.00 Support Services Coordinator ** 1.00 1.00 1.00 1.00 CADD Coordinator* 1.00 1.00 1.00 1.00 CADD Operator* 2.00 2.00 2.00 2.00 Total Full Time 5.00 5.00 5.00 5.00 Total 5.00 5.00 1 5.00 5.00 Positions relocated from the Capital Projects Department Position relocated from the Village Manager's Office Village of Glenview 129 Corporate Fund PUBLIC WORKS DEPARTMENT Administration Governmental Operations Enterprise 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. Accompfishments 2008 The 2008 fiscal year brought one of the harshest snow seasons in history and a one hundred year flood. These events provided Public Works with an opportunity to rise to the challenge and assist residents in crisis. The Public Works Department also had several notable accomplishments that contribute to the strengthening of daily operations. The 2007 -2008 snow season brought 60.25 inches of snow which resulted in 14 plow events. An average snow season typically results in 4 to 6 plow events. Throughout the season, Public Works crews worked twelve hour shifts. On September 13, 2008, the Village of Glenview and surrounding areas experienced 9.5 inches of rain over the course of 49 hours. This caused Techny Basin, which is 36 feet deep, to reach full capacity and overflow into the North Branch of the Chicago River. Public Works crews worked sixteen hour shifts, met with residents and carried out a voluntary evacuation. In addition, Public Works and Village staff manned a 24 hour call center to respond to resident concerns and questions. In addition to these emergency events, the Public Works Department has had many other notable accomplishments: 1. Completed year one of a three year program to bring all street signs to MUTCD standards. Year one resulted in the replacement of street signs at 300 intersections. 2. Worked with the Capital Projects Department — Facilities Division to have the bricks reset at the Glen Train Station. 3. Revised and implemented water sampling procedure to ensure accuracy of samples. 4. Completed confined space, trench and shoring training for all Public Works Maintenance /Equipment Operators, Supervisors and Superintendents. 5. Completed Supervisor 101 training for all Supervisors. 6. Completed NIPSTA training for all Supervisors and Superintendents. 7. Created and manage the Safety Committee to revise, develop and implement safety policies and procedures. 8. Successfully secured a low price for salt for the 2008 -09 snow season. 9. Worked with the Park District to install a temporary water main to provide service to the soccer fields. Village of Glenview 130 Corporate Fund PUBLIC WORKS DEPARTMENT 10. Completed a study to reduce well house utility costs. 11. Hosted Second Annual Open House with approximately 100 attendees. Initiatives 2009 During 2009, the Public Works Department will focus its efforts on developing a professional infrastructure that emphasizes budgetary accountability, documentation of procedures, training and tracking performance. To accomplish budget accountability, Public Works will perform quarterly cost analyses that are tied directly to programs and performance indicators. In addition, supervisors will be trained to utilize information in MUNIS to make informed management decisions. It is the long term goal of the Public Works Department to achieve American Public Works Association Accreditation. In preparation for starting the accreditation process, Public Works has begun to document its policies and procedures and are making adjustments in our practices where deemed appropriate. The short term goal of the Department is to document 100 procedures in 2009. Assuring that staff has proper training in the field is also a priority for Public Works. Currently, a training schedule is being developed to track mandatory training such as CPR, First Aid, etc., as well as task specific field training. Tracking dollars spent is not enough to ensure a high level of service to the citizens of Glenview. It is necessary for Public Works to continue to work to align dollars spent with performance. Using quarterly financial and performance analyses, Public Works will have the ability to quantify what services the residents of Glenview have received for their tax dollars. Department Goals & Performance Measures Core Goals: ■ Increase employee knowledge through comprehensive training, including cross training. • Effectively maintain the Village's fleet in order to ensure internal customers meets their operational goals. New Goals: • Formalize documentation and increase safety consciousness through implementation of standard operating procedures. • Improve employee safety with comprehensive departmental risk management program. • Improve management information through enhanced data collection and reporting mechanisms. • Provide a high level of customer service to the residents and businesses in Glenview. Village of Glenview 131 Corporate Fund PUBLIC WORKS DEPARTMENT Performance Indicators and Tareets: Village of Glenview 132 Corporate Fund 2008 2007 2008 Actual 2009 Performance Measure Actual Target unaudited Target Percentage of maintenance equipment operators to achieve 80% or better on standard operating procedure (SOP) proficiency tests on their first attempt of test N/A N/A N/A 90% Percentage on maintenance equipment operators to achieve 80% or better on standard operating procedure (SOP) proficiency tests on their second attempt of test N/A N/A N/A 100% Employee rating on satisfaction with cross-training N/A 4 1 4 Score for on the job -site assessments N/A N/A N/A 4 Percent reduction on personal injuries N/A N/A N/A 5% Percent reduction on property damages N/A N/A N/A 5% Percent reduction on worker's compensation N/A N/A N/A 2.5% Board of Trustees and Village Manager's rate of satisfaction on accuracy and timeliness of information N/A 4 3 4 Public Works' management team's satisfaction on time utilized to complete job N/A 4 3 4 Percent reduction on man -hours for JULIE locates N/A N/A I N/A 5% Number of utility hits N/A 10 6 10 Customer's satisfaction rating on employee's customer service skills N/A 4 3.5 4 Number of work orders closed in 24 hrs N/A N/A N/A 98% Internal customer's satisfaction rating on repair time, courteousness and quality of service N/A 4 4 4 Percentage of fleet availability N/A 90% 90% 90% Percentage of minimum billable hours N/A 70% 70% 70% Percentage of repairs completed in 1 day N/A 80% 80% 80% Percentage of repairs completed in 3 days or less N/A 90% 90% 90% Percent compliance with scheduled preventative maintenance schedules N/A 95% 80% 95% Percentage of "comeback/repeat" repairs N/A 1% 0 1% Percentage of scheduled maintenance and unscheduled maintenance repair ratio N/A 60/40 60/40 60/40 Percent compliance with Mercury report recommendations N/A 100% 80% 100% Village of Glenview 132 Corporate Fund PUBLIC WORKS DEPARTMENT Public Works Department Appropriations & Personnel Other Charges Comn Contractual 37% By Category Personnel 53% Appropriations by Category 2007 Actual 2008 Adopted 2008 Revised 2008 Actual (unaudited 2009 Adopted Personnel 3,659,296 3,262,494 3,262,494 3,322,185 3,608,840 Contractual 2,698,115 3,071,447 3,091,447 3,440,134 2,555,675 Commodities 79,504 28,940 28,940 21,817 40,520 Other Charges 1 17,481 1 9,780 1 9,780 1 9,780 1 621,408 Capital Outla 0 1 0 1 0 5,500 1 0 Total 6,454,396 1 6,372,661 1 6,392,661 6,799,416 1 6,826,442 Village of Glenview 133 Corporate Fund PUBLIC WORKS DEPARTMENT Personnel Summary* 2007 Actual 2008 Adopted 2008 Actual (unaudited) 2009 Adopted Full Time Authorized Director 1.00 1.00 1.00 1.00 Assistant Director 1.00 1.00 0.00 0.00 Assistant to the Director 0.00 0.00 1.00 1.00 Strategic Services Manager 0.00 1.00 1.00 1.00 Administrative Assistant 3.00 2.00 1.00 1.00 Administrative Secretary 0.00 1.00 0.00 0.00 Management Analyst 0.00 0.00 1.00 1.00 Public Works Superintendent 1.00 1.00 2.00 2.00 Water Superintendent 1.00 0.00 0.00 0.00 Assistant Superintendent 2.00 1.50 0.00 0.00 Supervisor 3.00 5.00 7.00 7.00 Water Supervisor 2.00 0.00 0.00 0.00 Crew leader 6.00 4.00 0.00 0.00 Maintenance Equipment Operator 44.00 38.00 40.00 40.00 GIS Mapping Assistant 1.00 0.00 0.00 0.00 Lead Mechanic 0.00 0.00 0.00 0.00 Auto Mechanic 0.00 0.00 4.00 0.00 Mechanic Technician 0.00 0.00 0.00 4.00 Tree Officer ** 1.00 0.00 0.00 0.00 Natural Resources Manager * ** 0.00 0.00 1.00 1.00 Total Full Time 66.00 55.50 59.00 59.00 Part Time Authorized Administrative Secretary" 0.00 0.00 0.50 0.50 Seasonal Public Works* 4.25 3.25 3.25 2.03 Fleet Assistant Superintendant 0.00 0.00 0.00 0.00 Fleet Assistant 0.00 0.00 0.50 0.50 Intern 0.63 0.63 0.63 0.63 Total Part Time 4.88 3.88 4.88 3.66 Total 70.88 59.38 63.88 62.66 *Includes FTE count from Water, Wholesale Water, Sewer, North Maine Utility, and Fleet Services * *Position relocated from the Development Department ** *Position relocated from the Capital Projects Department Village of Glenview 134 Corporate Fund POLICE DEPARTMENT Operations Administration Support Services 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. Accomplishments 2008 • Reduced reported crime by 5 %. • Completed the first labor union contract with the Fraternal Order of Police. • Conducted our first and second Citizen Police Academy sessions. Streamlined staffing in the Records Section. Reduced staffing in the Social Services unit and implemented a consultant referral program resulting in enhanced services. Enhanced the delivery of traffic services to the public. Initiatives 2009 • Review and update our written policies and procedures in accordance with current best practices. Implement and evaluate a 12 hour patrol shift. Department Goals & Performance Measures Core Goals: • Enhance the quality of Police patrol and investigative searches through alternative methods. • Enhance Police /Community relations through increased community involvement, prevention, programs and awareness. • Enact countermeasure /enforcement efforts to address community traffic concerns. • Complete implementation of revised Social Services program to ensure quality comprehensive services to the citizens of Glenview. Village of Glenview 135 Corporate Fund POLICE DEPARTMENT New Goals: • Complete a promotional exam. • Complete a recruitment and selection program for police officers. • Initiate programs to enhance police patrol and investigative services. • Enhance police community relations via Citizen Police Academy program, and "citizen tip" articles. • Develop and target traffic counter measures /enforcement efforts to concerns. Performance Indicators and Targets: program, gun safety address community Village of Glenview 136 Corporate Fund 2008 2007 2008 Actual 2009 Performance Measure Actual Target (unaudited) Target Number of applicants on the promotional list N/A 5 18 5 Citizens satisfaction rating N/A 4 4.9 4 Percentage of missing signs of foul play in missing person cases N/A 0% 0% 0% Number of residents that participated in Village events N/A 10 60 10 Number of community members that viewed the Police campus N/A 300 N/A 300 Percentage of gun related accidents by gun safety course graduates N/A N/A N/A 0% Percentage increase of enforcement at school zones, hazardous intersections andspeeding "hotspots" 1874 5% 30% 5% Number of communication meetings per week with contractors and government traffic groups during construction season 1 1 1 Percentage of domestic violence victims supported/assisted within 24 hours of notification N/A 90% 90% 90% Village of Glenview 136 Corporate Fund POLICE DEPARTMENT Police Department Appropriations & Personnel By Category Other Charges Capital Outlay Commodities 2% Contractual 1% 14% 0% Personnel 83% Appropriations by Category 2007 Actual 2008 Adopted 2008 Revised 2008 Actual (unaudited 2009 Adopted Personnel 9,327,416 9,202,631 9,152,631 9,218,397 9,585,285 Contractual 893,852 1,206,902 1,256,902 1,249,970 171,882 Commodities 173,733 177,565 177,565 154,575 185,525 Other Charges 1 1,238,582 1 1,405,440 1 1,405,440 1 1,388,500 11605,605 Cap tal Outlay 1 0 1 0 1 0 1 0 31,200 Total 1 11,633,582 1 11,992,538 1 11992 538 1 12,011,442 11,579,496 Village of Glenview 137 Corporate Fund POLICE DEPARTMENT Personnel Summary 2007 Actual 2008 Adopted 2008 Actual (unaudited) 2009 Adopted Full Time Authorized Chief of Police 1.00 1.00 1.00 1.00 Deputy Chief of Police 2.00 2.00 2.00 2.00 Administrative Assistant 1.00 1.00 0.00 0.00 Executive Assistant 0.00 0.00 1.00 1.00 Commander 6.00 6.00 6.00 5.00 Sergeant 7.00 7.00 7.00 10.00 Police Officer 62.00 62.00 61.00 58.00 Records Supervisor t.00 1.00 1.00 1.00 Supervisor 0.00 0.00 0.00 0.00 Records Clerk 4.00 2.00 1.00 0.00 Property/Evidence Officer 1.00 1.00 1.00 1.00 Public Service Officer 5.00 5.00 4.00 5.00 Animal Control Officer 1.00 1.00 1.00 1.00 Social Worker 2.00 2.00 1.00 1.00 Total Full Time 93.00 91.00 87.00 86.00 Part Time Authorized Records Clerk 1.37 1.37 1.37 0.00 Social Worker 0.00 0.00 0.00 0.00 Public Service Officer 0.00 0.00 1.70 3.07 Crossing Guards 5.71 5.97 5.97 6.23 Total Part Time 7.08 7.34 9.04 9.30 Total 100.08 98.34 96.04 95.30 Village of Glenview 138 Corporate Fund FIRE DEPARTMENT Administration Operations I I Special Operations I I Support Services The Glenview Fire Department is a progressive agency dedicated to professionalism efficiency of operation. The Department's 84 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 services, the Department serves a population of more than 65,000 over a 21.5 square mile area and responds to over 7,700 calls for emergency service each year. Accomplishments 2008 Partnering with the Finance Department, implemented an EMS Billing program that is expected to generate annual revenues of approximately $800,000. • Initiated the replacement of Fire Station 7 with its demolition in June. The station's paramedic Engine Company is temporarily housed and responding from School District 34's warehouse near East Lake Avenue and Greenwood Road. Ambulance 7 is housed and responding from Station 14 on Patriot Bl. • Transitioned to the New World Records Management System's core reporting module to meet the National Fire Incident Reporting System (NFIRS) requirements. The RMS is fully integrated with Glenview Public Dispatch's new computer assisted dispatch software. ■ Established, in cooperation with the Cook County Department of Public Health, Glenview School District 34, and MABAS Division 3, a local Pharmaceutical Distribution Plan for the emergency distribution of medications to the community in the event of a public health crisis. • Established a review process, formatting, and an organizational structure for departmental standard operating procedures to facilitate annual updating. All Fire Department personnel have achieved compliance with the National Incident Management System (NIMS) to satisfy Department of Homeland Security (DHS) mandates for management of emergency incidents. Revised the public education curricula for the community's primary risk groups, seniors and children. Village of Glenview 139 Corporate Fund FIRE DEPARTMENT Initiatives 2009 • Complete the replacement of Fire Station 7 by second quarter within budget. • Produce contingency plans for the possible relocation for Fire Station 6. • Negotiate a new collective bargaining agreement while maintaining positive labor /management relations. • Revise and update the vehicle replacement plan. • Become a registered agency with the Center for Public Safety Excellence (CPSE) to prepare for a cost/benefit analysis of seeking departmental accreditation. Fully deploy the remaining primary RMS modules, including mobile computing, to provide accurate response data and performance measures. Establish a combined Fire /Police fire investigation team. Department Goals & Performance Measures Core Goals: • Achieve rapid mitigation of emergency incidents and other calls for assistance in a manner that demonstrates professionalism and a high standard of customer service in the Operations Division. ■ Support and facilitate operational activities to ensure the level of services commensurate with internal Fire Service needs and public expectations. • Provide a practical and functional response plan to local and regional disasters through comprehensive preparedness. New Goals: • No new goals for this budget cycle. Performance Indicators and Targets: Village of Glenview 140 Corporate Fund 2007 2008 2008 Actual 2009 Performance Measure Actual Target unaudited Target Percentage of turnout times (time from end of dispatch to start of vehicle movement) of less than 60 seconds on day and evening hours. N/A N/A N/A 90% Percentage of turnout times of less than 90 seconds during night hours N/A N/A N/A 90% Percentage of response times ( travel time) in less than 5 minutes N/A N/A N/A 90% Percentage of K -8 classrooms and senior facilities visited to present a specific message N/A N/A N/A 100% Approval rating of public education information value by target groups and /or their representatives N/A N/A N/A 4 Village of Glenview 140 Corporate Fund FIRE DEPARTMENT Fire Department Appropriations & Personnel Other Charges Commodities 21% 1% Contractue 2% By Category onel 76% Appropriations by Category 2007 2008 2008 Actual 2009 Performance Measure Actual Target (unaudited) Target Percentage of post testing pass rate for public 9,790,016 Contractual 938,076 935,681 education presentations N/A N/A N/A 95% Approval rating of management by labor and 104,894 95,131 153,269 Other Charges responders by customers N/A N/A N/A 4 Percentage of apparatus and ambulance at full 0 0 0 0 service status N/A N/A N/A 97% Operational readiness of emergency operations 12,840,330 center EOC from time of notification N/A N/A N/A lhr Approval rating of emergency operations center (EOC) / emergency operations plan (EOP) by inter-agency staff members. N/A N/A N/A 4 Time of pharmaceutical distribution from notification N/A N/A N/A 24hrs Fire Department Appropriations & Personnel Other Charges Commodities 21% 1% Contractue 2% By Category onel 76% Appropriations by Category 2007 Actual 2008 Adopted 2008 Revised 2008 Actual (unaudited) 2009 Adopted Personnel 8,989,650 9,178,923 9,178,923 9,438,411 9,790,016 Contractual 938,076 935,681 935,681 1,100,957 233,343 Commodities 75,314 104,894 104,894 95,131 153,269 Other Charges 1 1,463,172 1,786,895 1,786,895 1,778,000 2,663,702 Capital Outla 0 0 0 0 0 Total 1 11,466,211 12,006,393 12,006,393 12,412,499 12,840,330 Includes Print Shop and ESDA Appropriations Village of Glenview 141 Corporate Fund FIRE DEPARTMENT Personnel Summary 2007 Actual 2008 Adopted 2008 Actual unaudited) 2009 Adopted Full Time Authorized Fire Chief 1.00 1.00 1.00 1.00 Deputy Fire Chief 2.00 1.00 1.00 1.00 Administrative Assistant 1.00 1.00 0.00 0.00 Executive Assistant 0.00 0.00 LOO 1.00 Administrative Secretary 1.00 1.00 1.00 1.00 Fire Battalion Chief 3.00 3.00 4.00 4.00 Fire Captain 3.00 3.00 0.00 0.00 Fire Lieutenant 12.00 12.00 15.00 15.00 Firefighter Paramedic 63.00 63.00 63.00 63.00 Fire Prevention Bureau Director* 1.00 0.00 0.00 0.00 Fire Inspector* 3.00 0.00 0.00 0.00 Total Full Time 91.00 85.00 86.00 86.00 Part Time Authorized Management Analyst 0.00 0.60 0.60 0.60 Total Part Time 0.00 0.60 0.60 0.60 Total 91.00 85.60 86.60 86.60 Position relocated to the Development Department Village of Glenview 142 Corporate Fund DEVELOPMENT DEPARTMENT Administration Planning I ( Inspectional Services The Development Department 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. After a year and a half transition process, an integrated development team cross - trained in multiple disciplines has been assembled. Former members of the Fire Department, Public Works Department and Capital Projects Department joined the restructured Development Department. The Adopted 2009 Budget includes the following highlights of note: • The 2009 staffing budget is reduced from 2008 due to the reduction of 5 full time equivalents, the result of 5 employees who took advantage of the early retirement incentive and 3 employees who retired. • A consultant is to be hired to conduct a several day charette to gauge the desired community characteristics of the Village's commercial signage aesthetics and develop new standards to regulate such signage. Commercial signage ranges from monument signs to multi - tenant signs, wall signs, automobile dealership signs, drive - through establishments, and gas stations. • Replaced the full time electrical inspector position with a part-time position which is supplemented by existing inspection staff that has been cross - trained in electrical inspection. • Replaced a full time property maintenance /zoning inspector position with two part time property maintenance inspector positions. • Replaced a full plumbing inspector position with a third party plumbing inspection service that provides plumbing inspections on a part time as needed basis. • To maintain our current ISO class four rating 2 '/2% of the budget is required to dedicate to ongoing training, certification and continuing education maintenance. Training opportunities for the Planning Division are slightly increased to maintain certifications. Accomplishments 2008 MUNIS -The Department established employee teams to oversee the development of the MUNIS permits and inspections and the business license (includes liquor) modules. Multiple preparatory phases prior to the new system's launch included a complete re- evaluation of the Department's business practices, the creation of processes that are compatible with the new software, the design of templates and reports, and much data entry. We are on target to launch the 2009 Village of Glenview 143 Corporate Fund DEVELOPMENT DEPARTMENT License renewals later this year, and to launch Permits and Inspections at the beginning of the year, thanks to the support and guidance of the Support Services and Finance Department. Planning Reviews - Regulatory reviews were conducted on the following major developments: AC review of Nea Maya Shopping Center and Ismaili House of Worship; PC and AC review of General Board, Fields Dealership expansion, Glenview Public Library, Fire Station #7, and G1enStar Annexation and Development Agreement. The following initiatives were completed: temporary banner requirements; Downtown sign design guidelines; electronic signs along the Tollway; multi- tenant ground sign code amendment; Village Hall, Dominick's and Fire Station/GSB redevelopment scenarios; and Pleasant Plains Official Map. The Downtown Development Code was adopted and subsequently won an award from the IL- Congress for New Urbanism Chapter and received honorable mention in the Program, Project or Tool category from the IL- American Planning Association. Below is the number of cases filed for each regulatory Commission: Appearance Commission Cases 76 Environmental Review Cases 2 Historic Preservation Cases 0 Plan Commission Cases 141 Zoning Board of Appeals Cases 14 2 Building Permits- Through the third quarter of 2008: 2284 permit applications have been received of which 39 were for new single family home construction, 62 single family additions, 82 single family remodeling, 12 new commercial buildings, 1 commercial addition, 62 commercial remodeling, 16 new multifamily residences and 47 demolitions. As a result, 3080 plan reviews and re- reviews were conducted as well as 2385 inspections and re- inspections. Through the third quarter of 2008: 1210 complaints have been received which lead to 4423 total actions taken by inspection staff and 48 court actions. Revisions to the permit fee structure were implemented which simplified the method used to calculate the fees associated with the issuance of a building permit. Fire Inspections -New protocols for annual fire inspections were established which included the cross - training of the inspection staff in basic fire inspection for low target hazard occupancies. This permitted the fire inspection staff to focus their resources, which included the addition of two part-time fire inspectors, to medium and high target hazard occupancy inspections. As a result, approximately 2400 low target hazard fire inspections and re- inspections have been completed as well as over 650 medium and high target hazard inspections and re- inspections. Initiatives 2009 As part of the MUNIS permits and inspection and business license module launch in January 2009, the Development Department is converting all permit and development approval instruction and application sheets so they are compatible with the new software. MUNIS will be used to gather accurate data, create more relevant reports, prioritize tasks and measure the Department's performance. In an effort to maximize efficiencies multiple internal and external surveys are planned to provide feedback on Department activities and gauge levels of satisfaction with our services. Village of Glenview 144 Corporate Fund DEVELOPMENT DEPARTMENT The Planning Division is establishing a long term plan to prioritize initiatives, streamline the regulatory review process and ensure the work product is reflective of urban planning best practices. Some of the planned initiatives include a new commercial sign code, new subdivision code, Waukegan Road corridor plan, official map updates, light and noise code amendments, and numerous minor code amendments. Staff continues to review submitted development proposals and coordinate the regulatory review processes. The following proposals are anticipated in 2009: rebuild of the McDonald's restaurants, the Glenbrook Hospital expansion, the Joint Administrative Facility, Navy disposition parcel, warehouse expansions in the North Shore Corporate Park, and downtown redevelopments. The Inspectional Services Division is establishing a system to monitor staff workloads, processes and primary skill levels and subsequently, reduce redundancies in the manner in which job tasks are performed while seeking new and innovative ways of increasing overall efficiency. To that end, the Inspectional Services staff has been engaged in a system of cross training in functional areas outside of the normal primary job tasks. For example, in 2008 building and health inspectors were trained in basic fire prevention inspections. Upon which, they conducted low target hazard annual fire inspections in addition to their primary inspection assignments. In the upcoming year fire prevention training will be expanded to permit building and health inspectors to conduct fire protection system inspections as part of the low target hazard annual fire inspection program. Cross training is also planned for commercial electrical, HVAC, energy conservation and property maintenance. Department Goals & Performance Measures Core Goals: Provide timely and efficient Inspection Services. ■ Enhance communication and increase the understanding of Department process. • Provide a more responsive staff by increasing employee knowledge and skills through training. • Deliver efficient Planning Division work product. New Goals: • Develop and launch MUNIS Permits and Inspections and Business License Permit modules to ascertain the efficiency of the Department's daily processes. Performance Indicators and Targets: Village of Glenview 145 Corporate Fund 2008 2007 2008 Actual 2009 Performance Measure Actual Target unaudited Target Percent completion of food service inspections based N/A 100% 100% 100% on hazard Percent reduction in critical food service inspection N/A 80% * 80% violations Percentage of new annual life safety inspections and N/A 100% 95 % 100% re-inspections Village of Glenview 145 Corporate Fund CAPITAL PROJECTS DEPARTMENT Design Administration Facilities Construction 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. Accomplishments 2008 • Bid all 2008 core projects by May 1, 2008. • Oversaw three phases of Minor Area Repair Strategy (MARS) projects valued at $700,000 (over 5 roadway miles). • Designed, bid and delivered over 4.18 miles of roadway resurfacing projects and 3.51 miles of full roadway reconstruction projects. • Completed two SWAMP projects. • Oversaw the completion of $16.5 million of core projects and $22.7million total projects. • Completed the Shermer Road bike lane project, the first recommendation of the Village's Bike and Sidewalk Master Plan. • Completed Roadway Priority Index (RPI) for selecting projects. • Completed the five -year Facilities CIP. • Completed the long -term maintenance contracts for HVAC, Custodial and Elevator. tuuit atiyes 2009 • Complete Area J & P SWAMP Projects. • Oversee the successful design, bidding and delivery of $12.1 million of core projects including 2.56 miles of roadway resurfacing and 2.80 miles of full roadway reconstruction projects. • Complete project -level web updates. Investigate long -term storm water funding opportunities. • Continue to monitor and apply for all applicable grants related to Village CIP projects. • Improve internal Facilities work order processes and ongoing maintenance schedules. Village of Glenview 150 Corporate Fund CAPITAL PROJECTS DEPARTMENT Department Goals & Performance Measures Core Goals: • Enhance the Village's three -year design process to ensure adequate information is available for the five -year CIP planning process and seamless transition to the Construction Division for project delivery. • Enhance the Village's Project Manager activities to ensure on -time and on- budget delivery of core CIP projects while working in concert with Village residents. • Maintain and improve existing Village facilities to ensure a high quality work environment for Village employees and guests. New Goals: ■ No new goals for this budget cycle. Performance Indicators and Targets: Village of Glenview 151 Corporate Fund 2008 2007 2008 Actual 2009 Performance Measure Actual Target unaudited Target Percentage of budgeted funds for core CIP projects 95% 96% 93.1% 97% Percentage attendance of impacted residents at design meetings 13% 18% 18% 20% Overall average of residents satisfaction survey with conduct of design meetings 4.3 4.5 4.5 4.5 Establish the overall average Project Manager survey rating of Desi n Division N/A 4.2 1 4.2 4.2 Overall average resident satisfaction with Village construction projects 3.7 3.9 4.0 4.0 Percentage of contract deadlines met N/A 90% 1 60% 90% Percentage of contingency used in core CIP projects 42% 50% 1 18% 50% Overall average contractor survey rating of Project Managers N/A 3.7 3.7 3.7 Percentage allocation of budgeted Facilities Capital funds N/A 90% 66% 92% Percentage allocation of routine Facilities maintenance/operating budget N/A 92% 100% 92% Overall average staff survey rating of Village -wide facilities in cleanliness, appearance /repair, responsiveness to work order requests and staffs customer service N/A 4.2 4.2 4.2 Village of Glenview 151 Corporate Fund SPECIAL REVENUE FUND Police Specuah Fund The Police Special Fund is used to account for funds received through the forfeiture of assets as directed by the State of Illinois court system. Direction on the use of these funds is controlled by state statutes. In general, resources are used based upon the type of crime that led to the court- ordered forfeiture of assets. For example, asset forfeiture monies stemming from drug - related crimes might be used for specifically for drug prevention activities. Fund Balance Statement 2007 2008 2009 Village of Glenview 162 Special Revenue Funds Actual Actual Adopted Revised (unaudited) Adopted Beginning Fund Balance $ 55,742 $ 57,269 $ 57,269 $ 57,269 $ 30,806 Revenues: Charges for Services - - - - 2,000 Investment Income 1,202 100 100 300 100 Other /Miscellaneous 325 - 737 - Total Revenues 1,527 100 100 1,037 2,100 Total Revenues and Other Sources 1,527 100 100 1,037 2,100 Total Funds Available for Appropriations 57,269 57,369 57,369 58,306 32,906 Expenditures and Other Uses: Others - 27,500 27,500 27,500 25,000 Total Expenditures - 27,500 27,500 27,500 25,000 Ending Fund Balance 57,269 29,869 29,869 30,806 7,906 Ending Fund Balance as a Percent of Expenditures and Other Uses 100.00% 108.61% 108.61% 112.02% 31.62% Village of Glenview 162 Special Revenue Funds SPECIAL REVENUE FUND Permanent Fund The Village's Permanent Fund is used to accumulate proceeds from the sale of land at the Village's Glen Tax Increment Financing (TIF) District, and to provide resources for village wide improvements outside of the TIF district. The fund also is allowed to provide short - term liquidity for TIF district improvements. Twenty percent of all land sales in the TIF district are dedicated to the Permanent Fund. Expenditures planned for fiscal year 2009 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 $3,405,937 of Permanent Fund resources will be transferred to the Capital Projects Fund to provide resources for capital projects throughout the Village. Statement 2007 2008 Actual Adopted Revised (unaudited) Adopted Beginning Unrestricted Assets $ 26,762,250 $ 29,652,249 $ 29,652,249 $ 29,652,249 $ 19,413,892 Revenues Fees and Fines - 156,000 156,000 Charges for Services 14,300 Investment Income 2,709,022 250,500 250,500 610,500 400,375 Total Revenues 2,723,322 250,500 250,500 766,500 556,375 Other Sources Transfers In from Other Fund 200,616 559,589 559,589 625,257 Total Other Sources 200,616 559,589 559,589 625,257 - Total Revenues and Other Sources 2,923,938 810,089 810,089 1,391,757 556,375 Total Funds Available for Appropriations 29,686,188 30,462,338 30,462,338 31,044,006 19,970,267 nditures and Other Uses: Contractual 33,939 - - 75,000 Others - 1,000,000 1,000,000 - 1,002,8 Total Operating Expenditures 33,939 1,000,000 1,000,000 75,000 1,002,8 rs Out - 5,613,074 5,613,074 5,613,074 3,405,937 Total Expenditures 33,939 6,613,074 6,613,074 5,688,074 4,408,799 Working Assets 29,652,249 23,849,264 23,849,264 25,355,932 15,561,468 ng Capital Assets 21,353,245 21,353,245 21,353,245 21,353,245 27,295,285 Capital Assets 51,005,494 45,202,509 45,202,509 46,709,177 42,856,753 Village of Glenview 163 Special Revenue Funds SPECIAL REVENUE FUND - TIF Glen Redevelopment Found 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 2009 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 Tax Increment Financing 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% of 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. Village of Glenview 164 Special Revenue Funds Other Sources Transfers In from Other Fund Village of Glenview 718,642 718,642 718,642 683,627 Glen Redevelopment Fund 645,000 718,642 718,642 718,642 Fund Balance Statement Total Revenues and Other Sources 645,712 718,792 718,792 2007 2008 Total Funds Available for Appropriations 2009 792,137 792,137 792,287 Actual Expenditures and Other Uses: Actual Adopted Revised (unaudited) Adopted Beginning Fund Balance $ 155,050 $ 73,345 $ 73,345 $ 73,345 $ 77,133 Revenues: Contractual 218,384 294,196 294,196 Investment Income 710 150 150 300 300 Other /Miscellaneous 2 - 10,137 - - Total Revenues 712 150 150 300 300 Other Sources Transfers In from Other Fund 645,000 718,642 718,642 718,642 683,627 Total Other Sources 645,000 718,642 718,642 718,642 683,627 Total Revenues and Other Sources 645,712 718,792 718,792 718,942 683,927 Total Funds Available for Appropriations 800,762 792,137 792,137 792,287 761,060 Expenditures and Other Uses: Personnel 489,625 358,809 358,809 377,209 393,301 Contractual 218,384 294,196 294,196 272,308 156,266 Commodities 14,293 10,137 10,137 10,137 10,137 Others 4,824 53,500 53,500 53,500 118,872 Total Operating Expenditures 727,126 716,642 716,642 713,154 678,575 Capital Outlay 291 - - - - Transfers Out - 2,000 2,000 2,000 2,000 Total Expenditures 727,417 718,642 718,642 715,154 680,575 Ending Fund Balance 73,345 73,495 73,495 77,133 80,485 Ending Fund Balance as a Percent of Expenditures and Other Uses 10.08% 10.23% 10.23% 10.79% 11.83% Village of Glenview 165 Special Revenue Funds SPECIAL REVENUE FUND - TIF Glen Caretaker Fund The Glen Caretaker Fund is used to account for the resources and expenditures related to the Village's caretaker role with respect to the Glen Tax Increment Financing (TIF) District. 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 2009, 43% of the maintenance costs associated with those improvements be accounting for in the Village's Corporate Fund. This budget reflects those changes. Transfers In are the major resource used by the Caretaker Fund. The transfers come directly from the accumulation of resources in the Special Tax Allocation Fund or from short -term financing provided by the Village's Permanent Fund through the Special Tax Allocation Fund. Expenditures of the Caretaker Fund include the maintenance costs associated with roadway maintenance, ice and snow control, parkway landscape maintenance and maintenance of the storm water system within the boundaries of the Glen TIF District. Also included with the Caretaker Fund are costs associated with the maintenance of the parking decks and open space recreation land within the District. Village of Glenview 166 Special Revenue Funds Village of Glenview Glen Caretaker Fund Fund Balance Statement 2007 2008 2009 Actual Actual Adopted Revised (unaudited) Adopted Beginning Fund Balance 357,996 $ (157,270) $ (157,270) $ (157,270) $ (12,600) Revenues: Investment Income 790 1,000 1,000 1,000 1,000 Other /Miscellaneous 2,696 - Total Revenues 3,486 1,000 1,000 1,000 1,000 Other Sources: Transfers In from Other Fund 1,525,000 1,724,794 1,724,794 1,724,794 2,082,206 Total Other Sources 1,525,000 1,724,794 1,724,794 1,724,794 2,082,206 Total Revenues and Other Sources 1,528,486 1,725,794 1,725,794 1,725,794 2,083,206 Total Funds Available for Appropriations 1,886,482 1,568,524 1,568,524 1,568,524 2,070,606 Expenditures and Other Uses Personnel 525,263 436,935 436,935 356,021 108,328 Contractual 1,516,489 1,220,859 1,220,859 1,158,103 1,651,290 Others 2,000 65,000 65,000 65,000 308,240 Total Operating Expenditures 2,043,752 1,722,794 1,722,794 1,579,124 2,067,858 Transfers Out 2,000 2,000 2,000 2,000 Total Expenditures 2,043,752 1,724,794 1,724,794 1,581,124 2,069,858 Ending Fund Balance 157,270 156,270 (156,270) (12,600) 748 Ending Fund Balance as a Percent of Expenditures and Other Uses -7.70% - 9.06% -9.06% -0.80% 0.04% Village of Glenview 167 Special Revenue Funds SPECIAL REVENUE FUND - TIF 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 Tax Increment Financing (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 reflected a transfer to the TIF Capital Projects Fund. However, the purchase in 2008 did not take place and plans have been rescheduled to take place in 2009. It is anticipated that the resale of a portion of the land purchased will also take place later in the 2009 year and the sale is reflected as "Other /Miscellaneous" revenue. 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. Village of Glenview 168 Special Revenue Funds Village of Glenview Glen Land Sales Fund Fund Balance Statement Other Sources Transfers In from Other Fund 2007 2008 2009 Total Other Sources 22,617,218 - Actual Total Revenues and Other Sources Actual Adopted Revised (unaudited) Adopted Beginning Unrestricted Assets $ (8,855,158) $ (9,775,684) $ (9,775,684) $ (9,775,684) $ (7,198,739) Revenues: Expenditures and Other Uses: Fees and Fines 5,710 2,500 2,500 2,700 11,313 Investment Income 237,627 10,500 10,500 101,500 1,050 Other /Miscellaneous 1,003,082 30,797,945 30,797,945 3,126,283 25,000,000 Total Revenues 1,246,419 30,810,945 30,810,945 3,230,483 25,012,363 Other Sources Transfers In from Other Fund 22,617,218 Total Other Sources 22,617,218 - Total Revenues and Other Sources 23,863,637 30,810,945 30,810,945 3,230,483 25,012,363 Total Funds Available for Appropriations 15,008,479 21,035,261 21,035,261 (6,545,201) 17,813,623 Expenditures and Other Uses: Contractual 9,820 153,990 153,990 10,000 125,000 Total Operating Expenditures 9,820 153,990 153,990 10,000 125,000 Debt Service 682,465 - - - - Transfers Out 200,616 28,559,589 28,559,589 643,539 24,887,363 Total Expenditures 892,901 28,713,579 28,713,579 653,539 25,012,363 Ending Working Assets 14,115,578 7( 678,318) (7,678,318) (7,198,739 7( 198,7391 Beginning Capital Assets - 23,891,262 23,891,262 23,891,262 23,891,262 Ending Capital Assets 14,115,578 16,212,944 16,212,944 16,692,523 16,692,523 Village of Glenview 169 Special Revenue Funds SPECIAL REVENUE FUND - TIF Special Tax Allocation Fund The Special Tax Allocation Fund (STAF) is one of the Glen Tax Increment Financing (TIF) District funds used to account for the revenues and expenditures of the district during its existence. This fund accounts for the incremental tax revenues and the expenditures associated with the payment of Make -Whole payments to other core jurisdictions whose boundaries are inside the district. These core jurisdictions consist of the Village of Glenview, School Districts 34 and 225, the Glenview Park District, and the Glenview Public Library. Service fees and incentive fees associated with the district are also accounted for within the STAF. 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 more than $35 million annually before the TIF District is retired. Retirement of the TIF District is planned to take place during 2018. Transfers Out are made to the Glen Redevelopment Fund and Caretaker Fund to provide resources for administrative operations and maintenance activities within the District. 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 anticipated expenditures. In addition to loans from the Village's Permanent Fund, resources are provided by the issuance of bonds as the needs arise. Village of Glenview 170 Special Revenue Funds Village of Glenview Special Tax Allocation Fund Fund Balance Statement 2007 2008 2009 Actual Actual Adopted Revised (unaudited) Adopted Beginning Fund Balance $ 1,736,407 $ (2,059,695) $ (2,059,695) $ (2,059,695) $ (4,615,979) Revenues: Local Taxes 20,502,841 24,130,890 24,130,890 24,130,890 26,500,000 Investment Income 294,965 27,500 27,500 103,300 101,800 Total Revenues 20,797,806 24,158,390 24,158,390 24,234,190 26,601,800 Total Revenues and Other Sources 20,797,806 24,158,390 24,158,390 24,234,190 26,601,800 Total Funds Available for Appropriations 22,534,213 22,098,695 22,098,695 22,174,495 21,985,821 Expenditures and Other Uses: Contractual 10,266,535 12,140,619 12,140,619 12,140,619 12,600,833 Others 7,383 - 10,000 - Total Operating Expenditures 10,273,918 12,140,619 12,140,619 12,150,619 12,600,833 Debt Service & Incentive Fees 12,149,990 14,396,419 14,396,419 12,196,419 14,388,169 Transfers Out 2,170,000 2,443,436 2,443,436 2,443,436 3,237,823 Total Expenditures 24,593,908 28,980,474 28,980,474 26,790,474 30,226,825 Ending Fund Balance (2,059,695) 6( 881,779) 6,881,779 4( 615,979) 8( 241,004) Ending Fund Balance as a Percent of Expenditures and Other Uses -8.37% - 23.75% - 23.75% - 17.23% - 27.26% Village of Glenview 171 Special Revenue Funds k Village of Glenview l72 0 OVERVIEW Capital Projects Funds These funds account for the expenditures related to capital improvement projects for governmental funds. Revenues include anticipated or actual bond proceeds and transfers from other funds for their respective projects. Expenditures for capital projects of Enterprise Funds are shown within that section. A list of capital projects is included within the Capital Improvement Section of this document. For the Corporate related funds, which is primarily the Capital Projects Fund, a series of public meetings and presentations to the Board of Trustees occur with this portion of the budget. The Capital Improvement Program (CIP) is developed separately from the operating budget. However, while separate, this budget is not independent, as it relies on revenues from the operating funds for its capital sources. Accordingly, operational needs of the departments come first in determining use of expendable resources. Other sources of revenue for this fund include governmental activity long -term debt proceeds and developer deposits. These are the primary reason why the fund ends a given year with a fund balance, as these proceeds are not always spent in the year received. The other funds included in the fund balance, Police Department Headquarters 2004B, 2000 and 2003 Project Funds, affect the previous years' amounts and have been phased out for the 2009 budget onward. The funds that make up the Glen Tax Increment Financing Capital Projects Funds are Glen Capital Projects, Glen Bond 2004A, 2006A Bond, and 2006B Bond. The Glen Capital Projects Fund's main revenues are from 1) Transfer from the 2006A Bond Fund used for the 2009 CIP and 2) Congestion Mitigation and Air Quality (CMAQ) grant of $1.OM towards the Metra Commuter Parking Lots projects in the CIP. 2006B Bond Fund is transferring $2.3M of fund balance to the Debt Service Fund. Village of Glenview 173 Capital Projects Funds Village of Glenview Corporate Capital Project Funds Combined Fund Balance Statement Other Sources Transfers In from Other Fund 2007 9,890,392 2008 9,973,700 2009 Proceeds from Bonds or Loans - 164,000 164,000 Actual 520,034 Total Other Sources Actual Adopted Revised (unaudited) Adopted Beginning Fund Balance $ (748,249) $ 397,899 $ 397,899 $ 397,899 $ 1,300,000 Revenues: 5,725,053 10,901,261 10,675,261 10,913,653 9,188,916 Charges for Services - - - 3 054 123,938 Intergovernmental 108,350 437,970 437,970 279,000 676,860 Investment Income 74,093 11,000 11,000 76,000 16,000 Other /Miscellaneous 176,160 20,000 - Total Revenues 358,603 448,970 448,970 378,054 816,798 Other Sources Transfers In from Other Fund 6,114,699 9,890,392 9,664,392 9,973,700 6,552,084 Proceeds from Bonds or Loans - 164,000 164,000 164,000 520,034 Total Other Sources 6,114,699 10,054,392 9,828,392 10,137,700 7,072,118 Total Revenues and Other Sources 6,473,302 10,503,362 10,277,362 10,515,754 7,888,916 Total Funds Available for Appropriations 5,725,053 10,901,261 10,675,261 10,913,653 9,188,916 Expenditures and Other Uses Capital Projects 5,327,154 10,150,773 10,450,773 9,613,653 9,132,681 Total Expenditures 5,327,154 10,150,773 10,450,773 9,613,653 9,132,681 Ending Fund Balance 397,899 750,488 224,488 1,300,000 56,235 Includes:Capital Projects, 2000 Project, 2003 Project, and Police Dept. Headquarters Funds Village of Glenview 174 Capital Projects Funds Village of Glenview Tax Increment Financing Capital Project Funds Combined Beginning Fund Balance Revenues: Intergovernmental Investment Income Other /Miscellaneous Total Revenues Other Sources: Transfers In from Other Fund Total Other Sources Total Revenues and Other Sources Total Funds Available for Appropriations Expenditures and Other Uses: Debt Service Capital Projects Transfers Out Total Expenditures Ending Fund Balance Fund Balance Statement 2007 2008 Actual Actual Budget Budget (unaudited) 2009 Adopted $ 36,900,721 $ 13,522,984 $ 13,522,984 $ 13,522,984 $ 11,659,666 1,324,732 227,375 227,375 - 1,148,375 1,498,013 101,000 101,000 113,650 60,100 49,905 - 4,750 2,872,650 328,375 328,375 118,400 1,208,475 1,461,153 4,500,000 4,500,000 2,018,282 1,954,525 1,461,153 4,500,000 4,500,000 2,018,282 1,954,525 4,333,803 4,828,375 4,828,375 2,136,682 3,163,000 41,234, 524 18,351,359 18,351, 359 15,659,666 14,822,666 250 - - - - 1,861,064 4,328,562 4,328,562 2,000,000 3,102,900 25,850,226 4,500,000 4,500,000 2,000,000 4,232,430 27,711,540 8,828,562 8,828,562 4,000,000 7,335,330 13,522,984 9,522,797 9,522,797 11,659,666 7,487,336 Includes: Glen Capital Projects, Glen 2004A Bond, 2006A Bond, and 20068 Bond Funds Village of Glenview 175 Capital Projects Funds at Village of Glenview 176 4 OVERVIEW Debt Service Funds Debt service funds are used to account for payment of principal and interest on bonded debt paid from governmental fund resources. Long -term bonded debt of enterprise funds is recorded and paid directly from the fund. A discussion of debt activity is included in the Debt Management section. The Village has two types of long -term governmental debt. One type is debt associated with the Glen Tax Increment Financing District (TIF). The several bond issues of the Glen TIF are represented as expenditures from the Special Tax Allocation Fund (STAF). However, there is one debt service fund for the TIF; the Corporate Purpose Bond Issue 2006B related to Glen land sales. The other type of long -term governmental debt is Corporate Purpose Bond Issues, which fund infrastructure improvements through the Capital Projects Fund. There are several outstanding debt issues; the following table combines them into one Corporate 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. Village of Glenview 177 Debt Service Funds Village of Glenview Corporate Debt Service Funds Fund Balance Statement Ending Fund Balance as a Percent of Expenditures and Other Uses -0.31% 0.08% 0.08% 1.21% 1.23% Includes:Corporate Purpose Bond Series 2000 and Corporate Purpose Bond Series 2004 Village of Glenview 178 Debt Service Funds 2007 2008 2009 Actual Actual Adopted Revised (unaudited) Adopted Beginning Fund Balance $ 772,186 $ (9,175) $ (9,175) $ (9,175) $ 23,901 Revenues: Local Taxes 2,089,445 1,983,075 1,983,075 2,007,301 - Investment Income 62,878 5,400 5,400 3,550 3,600 Total Revenues 2,152,323 1,988,475 1,988,475 2,010,851 1,946,775 Other Sources: Transfers In from Other Fund - - - - - TotalOtherSources - Total Revenues and Other Sources 2,152,323 1,988,475 1,988,475 2,010,851 1,946,775 Total Funds Available for Appropriations 2,924,509 1,979,300 1,979,300 2,001,676 1,970,676 Expenditures and Other Uses: Debt Service 2,933,684 1,977,775 1,977,775 1,977,775 1,946,775 Total Expenditures 2,933,684 1,977,775 1,977,775 1,977,775 1,946,775 Ending Fund Balance (9,175) 1,525 1,525 23,901 23,901 Ending Fund Balance as a Percent of Expenditures and Other Uses -0.31% 0.08% 0.08% 1.21% 1.23% Includes:Corporate Purpose Bond Series 2000 and Corporate Purpose Bond Series 2004 Village of Glenview 178 Debt Service Funds Beginning Fund Balance Revenues: Investment Income Total Revenues Other Sources: Transfers In from Other Fund Total Other Sources Total Revenues and Other Sources Total Funds Available for Appropriations Expenditures and Other Uses: Debt Service Total Expenditures Ending Fund Balance Ending Fund Balance as a Percent of Expenditures and Other Uses Village of Glenview Tax Increment Financing Debt Service Funds Fund Balance Statement 2007 2008 Actual Adopted Revised $ 3,871,681 $ 2,846,128 $ 2,846,128 $ 192,786 192,786 2009 Actual (unaudited) Adopted 2,846,128 $ 1,632,523 100,175 100,175 Includes:Corporate Purpose Bond Series 20068 Fund 233.61% 10.16% 10.16% 124.26% 0.00% Village of Glenview 179 Debt Service Funds 28,000,000 28,000,000 27,621,257 - 28,000,000 28,000,000 - 27,621,257 192,786 28,000,000 28,000,000 100,175 27,621,257 4,064,467 30,846,128 30,846,128 2,946,303 29,253,780 1,218,339 28,000,000 28,000,000 1,313,780 29,253,780 1,218,339 28,000,000 28,000,000 1,313,780 29,253,780 2,846,128 2,846,128 2,846,128 1,632,523 - Includes:Corporate Purpose Bond Series 20068 Fund 233.61% 10.16% 10.16% 124.26% 0.00% Village of Glenview 179 Debt Service Funds ti ItLINOL" Village of Glenview 180 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. Village of Glenview 181 Enterprise Funds ENTERPRISE FUND Glenview Water & Sanitary Sewer Funds The Village's water customer base includes approximately 15,900 water customers, 1,820 of whom are in unincorporated Glenview. The sanitary sewer system has approximately 9,700 customers, all of them within the corporate boundaries of the Village. Some properties in the Village receive water service but are not connected to the Village's sanitary sewer system. 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. 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 quarterly and one -third of customers are billed each month. In order to project future costs of service and provide the revenues to meet those costs, the Village must project trends in water consumption and number of customers. The 2009 budget assumes an increase in consumption of approximately 1.1 %, consistent with recent years. Actual consumption depends to a significant degree on weather. In 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 goal of structuring revenue streams which would make the Systems self - supporting, provide resources for operations and capital improvements, and maintain a reasonable fund balance all while keeping the rates as low as feasible over time. The result of that study indicated that rates would need to be increased annually over the period covered by the study in order to meet those goals. In 2008, the Village asked MFSG to update the study using actual revenues and expenditures for 2007 and budgeted revenues and expenditures for 2008. The first step in stabilizing the revenue stream was to provide a predictable cash flow to the Systems, as certain costs, such as customer service, billing and meter reading are recurring and independent of consumption. This step was accomplished through the implementation of a fixed charge for service. The fixed charges are billed each quarterly billing cycle and are based upon the size of the customer's water meter. The 2006 study indicated that in order to ensure the water system continued to meet the previously mentioned goals, increases in the consumption rate revenues of 7.25% for water services were required in years 2007 through 2010 and 2.5% in 2011. Likewise, in order to ensure the sanitary sewer system continued to meet the goals, increases in the consumption rate revenues of 18.5% for sanitary sewer services were required in years 2007 through 2010 and 2.5% in 2011. For both systems, the fixed charge was to stay flat from 2007 onward. Staff updates the systems' rate model assumptions annually and this year's recommendation varies slightly from the original study to ensure the Village reaches the set goals for the Systems. First, in recognition of the stable revenue streams and to support the goal of keeping rates as low as feasible, the fund balance policy was reduced from 90 days to 60 days of operating reserves. For both water and sewer, the fixed rate is recommended to be increased by 7.00% or $0.42 per quarter (5/8" meter charge). The consumption rate increase for water is also recommended to be Village of Glenview 182 Enterprise Funds ENTERPRISE FUND $0.24 per 1,000 gallons; while the consumption rate increase for sewer is recommended to be $0.18 per 1,000 gallons. The resulting rates are: UARTERLY FIXED FEES Meter Size Water Sewer 5/8" $ 6.42 $ 6.42 3/4" $ 9.63 $ 9.63 1" $ 16.05 $ 16.05 1 1/2" $ 32.10 $ 32.10 2" $ 51.36 $ 51.36 3" $102.72 $102.72 4" $160.50 $160.50 6" $321.00 $321.00 8" $513.60 $513.60 CONSUMPTION FEES* Customer Type of Service Fee Resident Water $3.65/1,000 gal. Sanitary Sewer $1.01 /1,000 gal. Non- Resident Water $5.48/1,000 gal. Sanitary Sewer $1.01 /1,000 gal. *Note: Depending on various conditions of ownership of system component, fees will differ from this table. Refer to the fee ordinance for special circumstances. Village of Glenview 183 Enterprise Funds Village of Glenview Glenview Water Fund Fund Balance Statement 2007 2008 2009 Note 2007 Actual based on the 2007 Comprehensive Annual Financial Report Village of Glenview 184 Enterprise Funds Actual` Adopted Revised (unaudited) Adopted Beginning Unrestricted Assets $ 1,687,226 $ 3,406,721 $ 3,406,721 $ 3,406,721 $ 2,692,240 Revenues: Charges for Services 8,110,852 9,800,185 9,800,185 9,785,385 10,673,569 Intergovernmental 73,908 - - - - Investment Income 171,988 400,000 400,000 201,000 160,000 Other /Miscellaneous 140,561 - - 4,000 - Total Revenues 8,497,309 10,200,185 10,200,185 9,990,385 10,833,569 Other Sources: Transfers In from Other Fund 1,708,781 - 226,000 226,000 - Other/Miscellaneous (21,676) - - - - Total Other Sources 1,687,105 - 226,000 226,000 - Total Revenues and Other Sources 10,184,414 10,200,185 10,426,185 10,216,385 10,833,569 Total Funds Available for Appropriations 11,871,640 13,606,906 13,832,906 13,623,106 13,525,809 Expenditures and Other Uses: Personnel 1,643,397 1,680,305 1,680,305 1,622,420 1,620,636 Contractual 4,241,297 4,605,071 4,636,223 4,583,351 4,629,185 Commodities 31,746 25,480 25,480 29,406 25,660 Others 354,215 205,890 205,890 199,200 1,156,010 Total Operating Expenditures 6,270,655 6,516,746 .6,547,898 6,434,377 7,431,491 Capital Outlay 997,873 - - 8,168 Debt Service - - - 361,044 370,794 Capital Projects - 3,399,964 3,807,964 3,807,964 2,535,019 Depreciation 966,535 - - - - Transfers Out 229,856 319,313 319,313 319,313 1,210,892 Total Expenditures 8,464,919 10,236,023 10,675,175 10,930,866 11,548,196 Ending Working Capital 3,406,721 3,370,883 3,157,731 2,692,240 1,977,613 Beginning Capital Assets 30,970,580 30,970,580 30,970,580 30,970,580 30,970,580 Ending Capital Assets _ 34,377,301 34,341,463 34,128,311 33,662,820 32,948,193 Note 2007 Actual based on the 2007 Comprehensive Annual Financial Report Village of Glenview 184 Enterprise Funds Beginning Unrestricted Assets Revenues: Fees and Fines Charges for Services Investment Income Total Revenues Other Sources: Transfers In from Other Fund Other /Miscellaneous Total Other Sources Total Revenues and Other Sources Total Funds Available for Appropriations Expenditures and Other Uses: Personnel Contractual Commodities Others Total Operating Expenditures Village of Glenview Glenview Sanitary Sewer Fund Fund Balance Statement 2007 2008 2009 Actual Actual' Adopted Revised unaudited Adopted $ 1,351,484 $ 1,320,526 $ 1,320,526 $ 1,320,526 $ 809,343 - 6,000 6,000 6,000 6,000 1,522,626 1,672,380 1,672, 380 1,699,380 1,853,891 24,195 20,250 20,250 36,600 65,868 1,546,821 1,698,630 1,698,630 1,741,980 1,925,759 30,114 30,114 30,114 31,017 Total Expenditures 63,074 - 300,000 300,000 - 33,313 - - - - 96,387 - 300,000 300,000 - 1,643,208 1,698,630 1,998,630 2,041,980 1,925,759 2,994,692 3,019,156 3,319,156 3,362,506 2,735,102 440,417 398,970 398,970 343,575 387,285 167,767 198,193 198,193 229,812 42,325 1,837 5,300 5,300 6,300 7,820 45,131 46,100 46,100 118,977 443,855 655,152 648,563 648,563 698,664 881,285 Capital Outlay - - - 1,040 - Capital Projects 716,113 1,471,345 1,823,345 1,823,345 1,605,251 Depreciation 302,901 - - - - Transfers Out - 30,114 30,114 30,114 31,017 Total Expenditures 1,674,166 2,150,022 2,502,022 2,553,163 2,517,553 Ending Working Capital 1,320,526 869,134 817,134 809,343 217,549 Beginning Capital Assets 11,534,381 11,534,381 11,534,381 11,534,381 11,534,381 Ending Capital Assets 12,854,907 12,403,515 12,351,515 12,343,724 11,751,930 Note 2007 Actual based on the 2007 Comprehensive Annual Financial Report Village of Glenview 185 Enterprise Funds ENTERPRISE FUND Wholesale Dater 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 Glenview purchases and the transmission costs. Revenues are derived from contracts with the water systems that purchase the water from Glenview. 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. Similar to the Glenview Water Utility Fund, the Wholesale Water Fund has established both an O &M Reserve and a 3R Reserve. Based on the result of the cost of service study the Wholesale Water Fund will continue to operate with a net surplus through 2011. However, rate adjustments will be needed during that time to maintain the level of return on investment (7.5% of revenues) expected from this operation and provide funds for village -wide infrastructure improvements. An annual analysis will be performed to determine the needed rate increases. When appropriate a recommendation will be made to the Village Board of Trustees to approve the adjustments. For 2009, the Village is utilizing the working capital in this fund of $1.7 M to offset the use of Corporate Fund fund balance. The Wholesale Water Fund will build the working capital back up starting in 2010. Also, funding of the Capital Projects Program (CIP) has increased from $0.3 M to $0.4 M with a 4% inflation factor for the five year CIP. Village of Glenview 186 Enterprise Funds Village of Glenview Wholesale Water Fund Fund Balance Statement Expenditures and Other Uses Personnel 2007 83,723 2008 35,003 2009 Contractual 991,725 979,813 979,813 Actual 894,000 Commodities Actual* Adopted Revised unaudited Adopted Beginning Unrestricted Assets $ 1,789,511 $ 2,243,380 $ 2,243,380 $ 2,243,380 $ 2,535,703 Revenues: 1,112,752 1,308,559 1,308,559 1,422,459 1,311,577 Charges for Services 1,762,694 1,657,890 1,657,890 1,932,511 1,873,000 Investment Income 26,206 25,500 25,500 33,500 15,500 Total Revenues 1,788,900 1,683,390 1,683,390 1,966,011 1,888,500 Total Revenues and Other Sources 1,788,900 1,683,390 1,683,390 1,966,011 1,888,500 Total Funds Available for Appropriations 3,578,411 3,926,770 3,926,770 4,209,391 4,424,203 Expenditures and Other Uses Personnel 30,492 83,723 83,723 35,003 63,330 Contractual 991,725 979,813 979,813 1,142,840 894,000 Commodities 1,124 1,500 1,500 1,093 2,300 Others 89,411 243,523 243,523 243,523 351,947 Total Operating Expenditures 1,112,752 1,308,559 1,308,559 1,422,459 1,311,577 Depreciation 67,779 - - - - Transfers Out 154,500 251,229 251,229 251,229 2,500,270 Total Expenditures 1,335,031 1,559,788 1,559,788 1,673,688 3,811,847 Ending Working Capital 2,243,380 2,366,982 2,366,982 2,535,703 612,356 Beginning Capital Assets 401,911 401,911 401,911 401,911 401,911 Ending Capital Assets 2,645,291_ 2,768,893 2,768,893 _ 2,937,614 1,014,267 * Note 2007 Actual based on the 2007 Comprehensive Annual Financial Report Village of Glenview 187 Enterprise Funds ENTERPRISE FUND 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 its initial investment. The Village has regularly considered whether it should continue to operate the North Maine Utility or divest of the operation. At this time, the Village has determined to continue operating the system. Though the Village must raise rates to meet the annual cash requirements of the North Maine system, it is able to maintain control of costs with a more modest increase than it is believed would be required by a private operator. In addition, by continuing to operate the system, the Village can continue to receive a return on its original investment, an amount that is earmarked for village -wide infrastructure improvements. The service area of the System is primarily unincorporated Cook County, but it does serve small portions of Niles, Park Ridge and Des Plaines. The System has approximately 4,900 customers who purchase approximately 1 billion gallons of water per year. The System is supplied water by the City of Chicago via the Village of Niles and, pursuant to the 30 -year provisions of the water supply contract between Niles and the System (effective through June 7, 2020), Niles may increase its charge for water with 60 days notice. Since 1997, Niles has annually increased its rate to the System and the Village has passed that increase on to the North Maine Utility customers. It should be noted that the primary reason the fees for this System are higher than fees for the Glenview water and sanitary systems is that the cost of water from Chicago is approximately 3.5 times higher than the cost of water from the Village of Wilmette. Because of the water contract that existed when the System was purchased, this can not be changed. 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 151 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 O &M Reserve, 3R Reserve and providing for capital projects) on a cash -as- you -go basis. Annually, staff updates the System's rate model assumptions and this year's recommendation varies from the original study to ensure the Village reaches the set goals for the System. First, in recognition of the stable revenue streams and to support the goal of keeping rates as low as feasible, the fund balance policy was reduced from 90 days to 60 days of operating reserves. For both water and sewer, the fixed rate is recommended to be increased by 7.00% or $0.14 per month (5/8" meter charge). The consumption rate increase for water is recommended to be 10.00% or $0.71 per 1,000 gallons. The consumption rate increase for sewer is recommended to be 9.00% or $0.07 per 1,000 gallons. The resulting rates are: Village of Glenview 188 Enterprise Funds ENTERPRISE FUND MONTHLY FIXED FEES Meter Size Water Sewer 5/8" $ 2.14 $ 2.14 3/4" $ 3.21 $ 3.21 1" $ 5.35 $ 5.35 1 1/2" $ 10.70 $ 10.70 2" $ 17.12 $ 17.12 3" $ 34.24 $ 34.24 4" $ 53.50 $ 53.50 6" $107.00 $107.00 CONSUMPTION FEES* Type of Service Fee Water $7.83/1,000 gal. Sanitary Sewer $0.87/1,000 gal. *Note: Depending on various conditions of ownership of system table. Refer to the fee ordinance for special circumstances. component, fees will differ from this Village of Glenview 189 Enterprise Funds Village of Glenview North Maine Utility Water and Sewer Fund Fund Balance Statement Expenditures and Other Uses Personnel 2007 602,423 2008 581,106 2009 Contractual 4,134,322 4,490,749 4,518,205 Actual 5,352,703 Commodities Actual' Adopted Revised (unaudited) Adopted Beginning Unrestricted Assets $ 2,167,565 $ 1,101,678 $ 1,101,678 S 1,101,678 $ 329,783 Revenues: 4,981,069 5,185,222 5,212,678 5,289,953 6,139,485 Charges for Services 6,317,283 7,576,072 7,576,072 6,756,439 8,242,426 Investment Income (191,954) 51,000 51,000 51,000 51,000 Other /Miscellaneous 101,294 1,000 1,000 1,000 1,000 Total Revenues 6,226,623 7,628,072 7,628,072 6,808,439 8,294,426 Total Revenues and Other Sources 6,226,623 7,628,072 7,628,072 6,808,439 8,294,426 Total Funds Available for Appropriations 8,394,188 8,729,750 8,729,750 7,910,117 8,624,209 Expenditures and Other Uses Personnel 497,019 602,423 602,423 581,106 589,809 Contractual 4,134,322 4,490,749 4,518,205 4,615,497 5,352,703 Commodities 31,845 8,000 8,000 9,300 11,200 Others 317,883 84,050 84,050 84,050 185,773 Total Operating Expenditures 4,981,069 5,185,222 5,212,678 5,289,953 6,139,485 Capital Outlay - - - 5,043 - Debt Service - 773,067 773,067 773,067 957,419 Capital Projects 408,878 396,000 850,449 774,912 75,000 Depreciation 165,036 - - - - Transfers Out 398,000 737,359 737,359 737,359 759,480 Total Expenditures 5,952,983 7,091,648 7,573,553 7,580,334 7,931,384 Ending Working Capital 2,441,205 1,638,102 1,156,197 329,783 692,825 Beginning Capital Assets (1,339,527) - - - - Ending Capital Assets 1,101,678 1,638,102 1,156,197 329,783 692,825 ' Note 2007 Actual based on the 2007 Comprehensive Annual Financial Report Village of Glenview 190 Enterprise Funds ENTERPRISE FUND Commuter Parking Fund The Village maintains commuter parking lots and related facilities at both METRA stations located in the Village, downtown and in the Glen. Revenues to the fund consist mainly of parking fees. The Village offers a daily parking fee of $2.00 per day. METRA allows the sale of a limited number of parking permits. Permits cost $300 annually for Glenview residents and $400 annually for non - residents. Permits may be purchased in six month increments. There are a total of 679 parking spaces at the downtown station, 628 of which are reserved for annual parking permit holders, while the remaining 51 spaces are daily fee. The North Glenview station has a total of 500 annual parking permit spaces and 500 daily fee spaces. The largest expenditure budgeted in the Commuter Parking Fund is for the removal of snow from the parking lots and sidewalks. Village of Glenview 191 Enterprise Funds Fund Balance Statement 2007 2008 2009 Actual Actual Adopted Revised (unaudited) Adopted Beginning Unrestricted Assets $ 556,886 $ 586,727 S 586,727 $ 586,727 $ 540,959 Revenues: Fees and Fines - - - 5,000 10,000 Charges for Services 470,693 430,000 430,000 431,500 460,250 Investment Income 4,034 5,500 5,500 5,500 5,500 Other /Miscellaneous 13,700 - - - - Total Revenues 488,427 435,500 435,500 442,000 475,750 Other Sources: Transfers In from Other Fund - - 200,000 - 150,000 Total Other Sources - - 200,000 - 150,000 Total Revenues and Other Sources 488,427 435,500 635,500 442,000 625,750 Total Funds Available for Appropriations 1,045,313 1,022,227 1,222,227 1,028,727 1,166,709 Expenditures and Other Uses: Personnel 92,968 48,331 48,331 39,712 - Contractual 199,933 224,266 224,266 291,776 343,452 Commodities 119,320 165,950 165,950 148,180 117,250 Others 5,000 3,250 3,250 3,100 3,399 Total Operating Expenditures 417,221 441,797 441,797 482,768 464,101 Capital Outlay - - 200,000 - - Depreciation 41,365 - - - - Transfers Out - 5,000 5,000 5,000 48,000 Total Expenditures 458,586 446,797 646,797 487,768 512,101 Ending Fund Balance 566,727 575,430 575,430 540,959 654,608 Beginning Capital Assets 921,368 921,368 921,368 921,368 921,368 Ending Capital Assets 1,508,095 1,496,798 1,496,798 1,462,327 1,575,976 Village of Glenview 191 Enterprise Funds z ILLINOIS Village of Glenview 192 OVERVIEW Internal service funds are used to report any activity that provides goods or services to other fund, departments, or agencies of the primary government and its component units, or to other governments, on a cost recovery basis. The Village of Glenview has five internal service funds: • Capital Equipment Replacement Fund • Municipal Equipment Repair Fund ■ Insurance Fund • Risk Management Fund • Facilities Replacement and Repair Fund These funds contribute 6.62% or $14,120,233 to the Village of Glenview's total $213,364,576 budget. Village of Glenview 193 Internal Service Funds INTERNAL SERVICE FUND Capkai Equipment Reps ncement 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. Capital Outlay Transfers Out Total Expenditures Ending Fund Balance Note 2007 Actual 696,403 146,450 146,450 308,768 1,979,338 - - 1,500,000 - 696,403 146,450 146,450 1,808,768 2,452,074 5,430,005 6,081,703 6,081,703 4,492,790 Annual Financial Village of Glenview 194 Internal Service Funds 2007 2008 zoos Actual Actual* Adopted Revised (unaudited) Adopted Beginning Fund Balance $ 4,497,594 $ 5,430,005 $ 5,430,005 $ 5,430,005 $ 4,492,790 Revenues: Charges for Services 950,789 647,148 647,148 721,183 795,982 Investment Income 225,899 151,000 151,000 150,370 113,250 Total Revenues 1,176,688 798,148 798,148 871,553 909,232 Other Sources: Other /Miscellaneous 452,126 - - Total Other Sources 452,126 - Total Revenues and Other Sources 1,628,814 798,148 798,148 871,553 909,232 Total Funds Available for Appropriations 6,126,408 6,228,153 6,228,153 6,301,558 5,402,022 Expenditures and Other Uses: Contractual - 472,736 Total Operating Expenditures 472,736 Capital Outlay Transfers Out Total Expenditures Ending Fund Balance Note 2007 Actual 696,403 146,450 146,450 308,768 1,979,338 - - 1,500,000 - 696,403 146,450 146,450 1,808,768 2,452,074 5,430,005 6,081,703 6,081,703 4,492,790 Annual Financial Village of Glenview 194 Internal Service Funds INTERNAL SERVICE FUND Municipal Equipment Repair Fund The Municipal Equipment Repair Fund (MERF) accounts for the maintenance of the Village's fleet by the Public Works Department. Revenues of the fund consist of charges to other user departments and funds. For instance, the Water Fund helps pay for the cost of repairing vehicles and equipment that are employed in the activity of maintaining water service and improving water infrastructure. The fund also receives revenue from other agencies that use its services and fuel vehicles at the Village's fleet fueling station. These outside agencies include the Village of Golf Police Department, Village of Glenview Park District, and School District #34. The largest expenditure of the fund, and one that has been growing over the past year, is the cost of fuel. The Village plans to phase out older and inefficient vehicles and replace them with more fuel efficient vehicles. Professional services constitute the next largest use of non - personnel expenditures in the fund. Professional services include some vehicle maintenance that cannot be performed in house, and specialty services such as car washing and vehicle painting. Information on the Accomplishments and Initiatives for MERF is discussed under the Public Works Department Executive Summary. Village of Glenview 195 Internal Service Funds TRUST & AGENCY FUND 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. Fund Balance Revenues: Charges for Services Investment Income Other /Miscellaneous Total Revenues Revenues and Other Sources Funds Available for Appropriations nditures and Other Uses: Personnel Contractual Total Expenditures Fund Balance Note 2007 Actual based on the 2007 2007 2008 2009 Actual Actual' Adopted Revised (unaudited) Adopts $ 41,259,761 $ 44,775,657 $ 44,775,657 $ 44,775,657 $ 45,804,199 1 1,157, 437 1,320,000 1,320,000 1,320,000 1,151, 500 3,485,769 1,351,500 1,351,500 1,001,500 1,001,500 584,099 650,000 650,000 650,000 688,173 5,227,305 3,321,500 3,321,500 2,971,500 2,841,173 5,227,305 3,321,500 3,321,500 2,971,500 2,841,173 46,487,066 48,097,157 48,097,157 1,711,409 1,849,208 1,849,208 47,747,157 1,889,208 - 53,750 53,750 53,750 1,711,409 1,902,958 1,902,958 1,942,958 44,775,657 46,194,199 46,194,199 45,804,199 48,645,372 1,999,208 57,500 2.056.708 Village of Glenview 202 Trust & Agency Funds TRUST & AGENCY FUND 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 HERS 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. Village of Glenview 203 Trust & Agency Funds Fund Balance Statement 2007 2008 2009 Actual Actual* Adopted Revised (unaudited) Adopted Beginning Fund Balance $ 47,854,287 $ 49,283,015 $ 49,283,015 $ 49,283,015 $ 49,405,593 Revenues: Charges for Services 1,416,463 1,715,000 1,715,000 1,715,000 1,987,500 Investment Income 2,260,151 1,326,500 1,326,500 1,001,500 1,001,500 Other /Miscellaneous 628,306 615,000 615,000 615,000 685,889 Total Revenues 4,304,920 3,656,500 3,656,500 3,331,500 3,674,889 Total Revenues and Other Sources 4,304,920 3,656,500 3,656,500 3,331,500 3,674,889 Total Funds Available for Appropriations 52,159,207 52,939,515 52,939,515 52,614,515 53,080,482 Expenditures and Other Uses: Personnel 2,876,192 3,107,572 3,107,572 3,107,572 3,257,572 Contractual - 101,350 101,350 101,350 112,000 Total Expenditures 2,876,192 3,208,922 3,208,922 3,208,922 3,369,572 Ending Fund Balance 49,283,015 49,730,593 49,730,593 49,405,593 49,710,910 * Note 2007 Actual based on the 2007 Comprehensive Annual Financial Report Village of Glenview 203 Trust & Agency Funds TRUST & AGENCY FUND 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. Fund Balance Investment Income Total Revenues Fund Balance Statement 2007 2008 2009 Actual* $ 405,466 $ Actual Adopted Revised (unaudited) 179,536 90,000 90,000 121,500 179,536 90,000 90,000 121,500 Revenues and Other Sources 179,536 90,000 90,000 121,500 Funds Available for Appropriations 585,002 90,000 90,000 121,500 res and Other Uses: Out Total Expenditures Fund Balance ig Fund Balance as a Percent of Expenditures and Other Uses ' Note 2007 Actual based on 585,002 75,000 75,000 75,000 585,002 75,000 75,000 75,000 15,000 15,000 46,500 0.00% 20.00% 20.00% 62.00% 46,500 1 121,500 1 Village of Glenview 204 Trust & Agency Funds TRUST & AGENCY FUND 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. 2007 2008 2009 Actual Adopted Revised (unaudite Adopted Beginning Fund Balance $ 41,266 $ 13,346 $ 13,346 $ 13,346 $ 14,522 Revenues: Local Taxes 115,140 135,689 135,689 135,363 134,926 Investment Income 1,086 1,250 1,250 1,500 1,250 Total Revenues 116,226 136,939 136,939 136,863 136,176 Total Revenues and Other Sources 116,226 136,939 136,939 136,863 136,176 Total Funds Available for Appropriations 157,492 150,285 150,285 150,209 150,698 Expenditures and Other Uses: Debt Service 144,146 135,686 135,686 135,687 Total Expenditures 144,146 135,686 135,686 135,687 15,61' Ending Fund Balance 13,346 14,599 14,599 14,522 5,012 Village of Glenview 205 Trust & Agency Funds a q 3 L iz d �E1 ]s'. d. `1 1 J k `iF Village of Glenview 206 CAPITAL SPENDING CAPITAL IMPROVEMENT PROGRAM The Village of Glenview Capital Improvement Program (CIP) is a comprehensive schedule of major public improvement projects which are proposed for the Village within the next five years. The CIP is comprised of a project description, the financial requirements of projects, the financing sources, and the timing of the project. The CIP is vital for anticipating and planning for the physical assets of the Village required for the safety, health and welfare of the people. The CIP provides an effective method for the Village to systematically construct, maintain, upgrade, expand and replace the community's physical assets, as required by Village policy. The CIP provides for the attainment of long -range capital investment goals within the financial capabilities of the municipality. This section provides a broad overview of the CIP and its elements. To gain a more in -depth perspective of the five year program, the reader should refer to the 2009 -2013 Capital Improvement Program, a separately published document. This document contains detailed project descriptions, revenue sources, detailed mapping, and analysis of the comprehensive five I year program. CIP Criteria Projects that are typically included in the CIP include infrastructure improvements to streets, roads, and underground piping for water disbursement and sanitary lines. Projects also can include design work, studies, the purchase of land, land improvements, building construction, maintenance, and reconstruction projects. j To qualify for inclusion in the CIP, a project must meet the following criteria: • Project costs must be greater than $50,000, • Has a multiple year useful life, and • Results in a capital asset. Beyond the qualification of a project for addition to the CIP, the Village will evaluate other criteria to determine the inclusion and timing of qualified projects. The Village will review if: • The capital assets that require maintenance, repair, or replacement, that if not addressed, will result in higher costs for the Village, • Infrastructure improvements are to support new development or redevelopment, • Projects will have a revenue - generating potential, and • The project reflects changes in Village needs, policies, or goals. Another item to note is that the Village's capitalization policy is for items that have a life of at least two years and a minimum cost of $25,000. Items that in excess of $5,000 but less than $50,000 are budgeted in Capital Outlay line items of the annual operating budget, but items that cost less than $25,000 per unit are not capitalized. Village of Glenview 207 Capital Spending & Debt Management PROJECT LISTING 5 -YEAR TOTALS saga Roadway Design(Pavmncet Testing, I MS. Surveying) 97,360 - - - 97,360 Read Design Phase I -III 2611.000 - - - - 26(1110(1 Indian Road Design 40,1100 - - - - 40,000 Resudheing Design Glcnvicw Road end Centro Road 50.000 - - - - 50,000 Smmt Sewer TV Inspections Design sx, ,804 - - - - 58804 Bridge and Remising Wall lns,retion and ASSCfSrncnl 11,340 - - - - 11,340 C'hestraHWauk,n,i lure rserotor Phase 11 &ROW 327,540 - - - 327,540 Natural Resource, Protect Design 50,544 50544 Design Sablalal 895,588 591432 803,166 493,445 622,245 S 3,405,876 mg Dorothy Drive (from Pavement Change to Phill ips DC) 16,500 _ _ - 16.500 laser Drive Hiram Barham Dr 1. Phillips Dr.) 216,048 - - - - 216,048 Phillips Drive (from Jawr Dr, to South End) 47,757 - - - - 47,759 Phillips Dove O'rom Dorothy Dr. to Janet D,j 110,683 - - - - 110,683 Highland T,uncu(from Glenwood Avc.ro Kenilworth I sit 120,563 - - - - 120.563 Springdale Avenue w /CDS (from Highland La. to Gmu+nmmd Rd.) 296,963 - - - - 296963 Ovotlank Drive (from RR marks cast a End- Village Limits) 332,532 - - - - 332,532 MARS Asphalt 200,000 - - - - 200,000 MARS Concrete Supplemental to Public Work 100,000 100,000 Road ResmjaeinR Sablalal I.44Lmm 894.218 1449]21 1,021820 6,200,057 S 11,006,862 ou eeomvaaaaa Pleasant Lane - AvonJ Boom Sunset Ridge to East Ridgewood) 1]51343 - - - - 1,751,343 West Ridgewood (from Pleasant La to 18010 West Rldgevnnd) 248.106 - - - - 248,106 East Ridgewood (from Pleasant La, 10 1855 East Ridgewood) 248,508 - - - - 248,508 West Ridgewood (front Pleasant La to 1921 West Ridgewood) 246,919 - - - - 246,919 Glen Oak Dove (from Ridgewood 10 Linden Lot.) 153,650 - - - - 153,650 Kcnilworth Lane +C'D - Area P(fmm BVlmoal Ln. to Ridgewood) 427,107 - - - - 427,107 Bnlmoml Lana (from Kenilworth Ln. to Linden La. ) 175,336 - - - - 195,336 Glen Oak Drive (from Linden La to North Village Limits) 174,802 - - - - 174,802 Pfingncn and CDS (from Glenview Rd. to Union PoeiBe Tracks) 3,219,575 - - - - 3,219,575 Swainwood Drive (from Sproce Dr. to Pinchurst Dr) 1.213.0136 - - - - 1,213,026 Swainwood Carai(front Swainwood Dr m CDS) 169,278 - - - - 169.278 Bumonwood Lane (from Swainwood Dr. to North End) 159,129 - - - - 159,127 Alvin Court (front 50' N ol'Spartace Dr, to North End) 362,699 362,699 Road Recasts, ... doa Scrblaxil 8.549-476 8,408,293 5,123,452 5,754.767 3,822,646 S 31.658,634 Aad0ary Projecs Community Park West Parking Lot 2110/100 - - - - 204000 Inspectional Services lot Construction 40,000 40,000 40,000 40,000 40,000 200,000 Miseellumcous Restoration 31,200 32,400 33,600 30,000 34000 151,200 Natural Resource Projca Construction 112,000 116,000 120,0810 124,000 124,000 596,000 Rain Garden Progman 15.000 15.000 15.0100 15,000 15,000 75.000 Storm Sewer Relining 100,000 100,000 100,0011 100,000 83,800 483,800 Baxter Fence Installation - 140,000 - - - 140,000 Droves Strca Railroad Crossing - 300,000 - - - 300,000 GleavicwdGrccmvood Intersection C'onswction - 3,184,400 - - - 3,184,400 Golf /Shemier Intersection Constrmetion - 268,000 - - - 268,000 Chesau✓Waukegen lmmrscaiom C'oustructimn - - 2.150,230 - - 2,150,230 Chestnut Avenue Widening and Bridge Replacement - - 3,000,000 - - 3,000,000 Centennial Trail along West Lake Avenue Construction - - - 644,000 - 644,000 Greenwood West Avenue Construction - - - 4,683.368 - 4,683,368 Milwaukee Avenue Roadway C'onstrvdimn 2!14000 200,000 Aaaillary Prr aaa, Sabalal 498.200 4,195,800 5,458.830 5.636,368 492,8011 $ 16,281,998 Wale, Sl'.slem Pro %ech Water Design - - - - - - Water Main Breaks 45,000 50,014 50,000 50,000 50,000 245,000 Warr Main Lining 1.050,000 1,050,000 1.100,000 3,200,000 Walcr System Prajecls Sabroml 45,000 50,000 1,10.000 1,100.0010 1.150.000 $ 3,445,000 Saailary Sewer Projecs Sanitary Sewer TClvvisimn Impactions 42,041 97,316 945511 93,784 93,784 407.475 Sanitary Relining 245,000 130,000 450,091) 180,000 480,001) 1.485,000 Samoa, Sewer Projects Sabroml 287,041 317,316 540,550 273,784 573,784 S 1,892,475 TOTAL CORE INFRASTRUCTURE USES 11,716351 14,357,059 14,475,719 14,280,184 12,861,532 S 67,690,845 Village of Glenview 226 Capital Spending & Debt Management PROJECT LISTING 5 -YEAR TOTALS Design n' Engineering and Fees for Transpiration Projects - 134,010 67.005 - - 201.015 De,ign'Emuncerir, and Feis for Downtown Raced action Projects - Ri vor Road Coop )5,1100 - - - - 75,01X1 2008 Budget Amendment 376,000 - - - - 376,0011 Gregory, Lois, JOSgrbine Water Main - 292.100 - 36,000 - 119,100 Sanimry $cover Lining Project - 45,000 - - - 45,0011 Sanimry Sewer Tcle,isiag - 7.300 2.544 17,300 60,000 9],144 Robin Drive Courtyard Sanitary and Water Re placement - - 200.856 171,000 - 390,856 9800 Block of David Water Main Replacement - - 45,600 73.200 - 119.900 9800 Block of Stevens Drive - - 112.000 - - 112,000 (;at 'Terrace Water Main(Gol l to Jody) - - - 79.500 - 77500 Victor Water Main RC laccncent - 55,622 556,220 - 315,000 315,000 TOTAL SORTII MAINE UTILITIES USES 451,000 334.400 370,000 375,000 375,000 S 1.905,400 Design n' Engineering and Fees for Transpiration Projects - 134,010 67.005 - - 201.015 De,ign'Emuncerir, and Feis for Downtown Raced action Projects - surveying 10,000 5.000 5.000 5,000 - 25.000 Geographic Information System 100,000 50,000 50,Ow 50,1100 - 250,000 Development Dym0mcm Faws 22,050 121834 155,913 35,179 140.562 475,539 ERC Environmental Plan Set Riowov- Air Station Prairie 7,500 - - - - 7,500 Supplossnml Mitigation Plantings 10 ,000 - - - - 10000 Pedenrion Connection Construction 60,000 - - - - 60,000 Welland Mitigation Permits 15,1)00 20.000 - - - 35,0110 Perimetor Pathways 40.000 40,000 - - - godoo Ga11ory Park Sign Program 50,850 - - - - 5L850 METRA - Compass Road North Lot - 55,622 556,220 - - 611,842 METRA - Compass Road South ].or 1 ,084.603 - - - - 1098603 METRA - North Glen Lot Phase 111 279,897 19,833 198,261 - - 497,991 Amtrak Relocation 125,000 - - - - 125,000 Navy Housing Retention Pond Storm Water Connection 200.000 1.8011000 - - - 2.00 11 Smarr Water Control Devices 900.000 - - - - 91101000 Old Willow Road Reconstruction - 1,5618,1100 - - - 1,568,000 Willow ROad Ovctpass - - - IOoNo - 100.000 Patriot Boulevard and Independence Avenue Signalization 32.500 325.11081 - - - 357,500 ResurOCing Patriot, Chesnut. and West Lake - - - 3.289,043 2,228,386 5,517,429 Youth Services Trec. RCplaccmcat 10,500 - - - - 10.500 Construction Fcnee 5.000 - - - - 5.0010 Chcatmn Avcnuc Inl'msvuclurc 250.000 250,000 TOTAL THEGLEN UBES 31102,900 4,005,289 965,394 3,479,222 2.368,948 S IJ,911,]53 Design n' Engineering and Fees for Transpiration Projects - 134,010 67.005 - - 201.015 De,ign'Emuncerir, and Feis for Downtown Raced action Projects - 163,810 91,905 - - 245.715 Waukegan Road Corridor Study 125.000 - - - - 125,000 Waylinding Plan Jim Directional and Identity Sighing - 46,656 - - - 46,656 Sanitary Capacity Study - 20.000 - - - 20,000 Glenview Rd. Watcmtain Replacement and Resurface (RR tracks to Church SLl - - 181,400 - - I8 14W Glenview Rd. Woo m on RCplacemenr and Resurface (Church Sircet m River) - - 153.300 - - 153,300 Glenview Rd. Walcmmin Replacement and Resurface (River to Waukopm Rd.) - - 153,300 - - 153,300 Countdown Pedestrian Signals at remaining Signalized Intersections - 143,700 - - - 143,700 Waukegan Road- Install Barricr Medians - - 169010 - - 169,000 Radicals it of Tracks from Dawes St. to Glenview Rd. - - 42,200 - - 42,20 Village Retaining Nall Along River (West side, North of Glenview Road) 997,0011 - - - - 997.OW Glenview Road at M EfRA Tracks Rubbenzed Crossing P1.1conr - 31900 - - - 319,11(X1 Church SLMOL - New Williams in (Glenview Road to Dawes So-ceq - - 179,200 - - 179.200 Re- Grading Fast Side of River (Waukegan Road to Glenview Road) - 219,200 286.300 - - 505,500 Ri vethical Green Spec lmpmv -West side (Waukegan Rd. to G lenview, Rd.) - - 628,300 - - 628300 Small Pocket Park at NE' Comer of Glenview Road and Lehigh Avenue - - 55.400 - - 55,400 Design Feature with Vertical Elements at Glenview Road and METRA tracks - - 158.400 - - 158,400 Fountain in Packet Park at NE' Comer of Glenview Road and Lehigh Avcnuc - - 132,000 - - 132,000 Pedestrian Bridge mcr West Fork - - 132.0011 - 132,005 Railroad Avenue Svea0ighLS(Phase l- North or Depot Square) - 49,300 - - - 49.300 Rail mad Avenue Strec0ights (Phase ll- South to Glenview Road) - - 51,000 - - 5LOW Waukegan Rd. Streetlights and Furniture (Glenview Rd. to East Lake Ave.) - - 264,100 - - 264.100 Glan'iatv Road Strcrosca a Enlrancentenu 167.600 167,600 TOTAL DOnV;TOWN USES 1.112.000 1.195,676 2,90L4IO S 5,109,Utl6 Street Roadway Wri, ingmn Street to Lehigh Avenel 154,000 - - - - 154.000 nv Road and Washington Street Signalizalion and Left -Turn hnprov. 300,000 - - - - 300,000 igmn Street Wammmin( Praise b Lehigh Avenue) 142,600 - - - - 142,600 igmn Stood Roadway (Dew. SOecuo Lehigh Avcnuc) 556,600 - - - - 556,600 acv Road Roadway (Washington Street to Rancor Avenue) 60,5011 - - - - 60.500 and On lily Work with Roadway 205,000 - - - - 205.000 "Construction and Technology for Library Construction 1000,0011 - - - - 1.000.000 Village of Glenview 227 Capital Spending & Debt Management DEBT MANAGEMENT The best way to analyze the information is to take a global view and determine if the Village has a strong local economy, the ability to pay for debt over the local -term, and if there are mechanisms in place to pay for these improvements. For instance, one of the indicators below, debt as a percentage of equalized assessed valuation (EAV) shows that the Village's percentage of 5.641%. This falls outside of Moody's average range of 3.00 — 4.00 %, however once you remove Glen Redevelopment Project related debt, the percentage falls to 1.426 %, This indicates a healthy debt burden because once the Glen Redevelopment Project is completed; this property will become part of the broader Village tax base. Looking at the debt over a period of time allows the evaluation of any major fluctuations in debt burden for the Village and can provide a view of major project undertaken by the Village. Percentage o 'Debt per Equalized Assessed Valuation EAV) The first major indicator is the percentage of debt per EAV. The chart below shows this ratio for Village debt with Glen related debt and without Glen related debt. The Village is a home -rule municipality and therefore has no legal debt limit whereas non -home rule communities have a debt limit of 8.625% of EAV (1LCS Chapter 24 18-5 -1). The Village's total current debt as a percent of EAV is 5.641 %, below the standard for non -home rule communities. This indicator is important because once the Glen T1F is completed property in the Glen becomes part of the total EAV and will drive down this percentage rate. 8.000% 7.000% 6.000% 5.000% 4.000% 3.000% 2,000% 1.000% 0.000% Percentage of Debt per Equalized Assessed Valuation (EAV) 1997 1999 1999 2000 2001 2002 2003 2004 2005 2006 2007 —� With Glen Related Debt Without Glen Related Debt 'Source: Cook County, Clerks {?%lice and Village u/ Glenview Finance Depart rnent Records Debt per Capita The second major indicator is debt per capita. This indicator shows the ability of the Village to spread the cost of debt across the population. if the debt per person is too high, then it could be difficult for the Vinage to carry the debt without finding additional sources of revenue. Currently, the Village's debt per capita is $3,279 with Glen related debt and $829 without Glen related debt. Village of Glenview 232 Capital Spending & Debt Management DEBT MANAGEMENT 4,000 3,500 3,000 2,500 2,000 1,500 1,000 500 WY Total Debt Per Capita 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 i With Glen Related Debt t] Without Glen Related Debt Source: Cook Coienty Clerk's Office, U.S. Census Bureau, and Village of Glenview Finance Departruent Records Percentage ol'Debt per Personal Income The third major indicator is the percentage of debt per personal income. This indicator shows the strength and stability of the local tax base. If this percentage is too high, then the local residents may not be able to bear the burden of additional debt. Currently, with Glen related debt the ratio is 7.842% and without Glen related debt the ratio is 1.983% 9.000 °10 $.000% 7.000% 6.000% 5,000% 4.000% 3.000% 2.000% 1.000% 0.000% 19'97 Percentage of Debt per Personal tneome 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 ■ With Glen Related Debt 0 Without Glen Related Debt Source: Cook County Clerk's Office, U.S. Census Bureau, and Village cif Glenview Finance Departmew Records Bond Rating The final indicator of the Village's overall financial health and ability to bear the burden of debt is the Village's bond rating. A positive bond rating provides assurance to investors and will allow the Village to attain favorable interest rates when borrowing. The Village of Glenview Village of Glenview 233 Capital Spending & Debt Management DEFT MANAGEMENT continues to receive outstanding bond ratings; Moody's Investor Service issued the Village an Aaa rating during the last Village bond issuance. This rating is indicative of the Village's debt capacity, ability to pay debts and the Village's stable fiscal management. Table A — Outstanding Debt This table lists the Village's outstanding debt at December 31, 2007 (the latest audited information available): General Obligation .t Bonds Debt Title Purpose Source of Repayment Interest Date of Authorized Principal Rate(s) Maturity Issue Outstanding CPBS 1997 System Purchase and North Maine Water and Sewerage 4.875% 2017 S 6,175,000 S 390,000 Improvements Fund 5.000% GO Bond Series of Glen Development Debt Service Fund via GNAS 4.250% 2018 $24,400,000 515,1 15,000 1999B Redevelopment Project Revenues 4.500% GO Bond Series of 2000 Infrastructure Property Tax Levy (Debt Service) 4.300% 2008 $ 4,970,000 $ 1,000,000 Improvements 4.500% GO Bond Series of 2001 Glen Development Debt Service Fund via GNAS 3.500% 2012 $41,800,000 526,000,000 Redevelopment Project Revenues 4.350% GO Refunding Bond Infrastructure North Maine Water and Sewerage 2.050% Series of 2003A Improvements Fund; Glen Redevelopment Project 3.100% 2017 $ 9,990,000 $ 5,540,000 Revenues; SSA #36 and SSA 437 GO Refunding Bond System Improvements Wholesale Water Fund 1,300% 2012 S 1,955,000 S 1,055,000 Series of 20038 3.850% GO Bond Series of Glen Development Glen Redevelopment Project 2.000 °10 2014 $25,000,000 $24,45fl,0U0 2004A Revenues 4.000% GO Bond Series of New Police Property Tax Levy (Debt Service) 3.500% 2024 $22,315,000 $22,315,000 2004E Headquarters Facility 4,700% GO Bond Scrics of 2005 Refunding Glen Redevelopment Project 3,500% 2018 510,000,000 $10,000,000 Revenues 3.750% GO Bond Series of Glen Development Glen Redevelopment Project 3.750% 2018 $10,000,000 $10,000,000 2006A Revenues GO Bond Taxable Purchase of Navy Land Sales Fund (Capitalized 4.700% 2009 527,940,000 $27,940,000 Series 2006B Housing Units Proceeds) GO Bond Series of Infrastructure Waterworks and Sewerage Funds 3.500 ° /u 2016 $ 5,000,000 $ 5,000,000 2007A Improvements 3.750% GO Bond Taxable Infrastructure North Maine Watcrand Sewerage 4,800% 2016 $ 1,200,000 $ 1,200,0D0 Series 200713 Improvements Fund 5.000% Notes Payable CPN 1997 System Improvements North Maine Water and Sewerage 4.942% 2019 $ 2,850,000 $ 1,915,164 Fund Village of Glenview 234 Capital Spending & Debt Management N inn V C V c a U u Village of Glenview 235 Capital Spending & Debt Management U F- 3 � - L 4 C � ni ery n n n ry f-v ry n n el n e m - m ry j F O m U V � m n ry ni ry r z' O m V O m V m' - j m en — U e m - . Tn n a n n n n n ry n ry ry n n .r Village of Glenview 235 Capital Spending & Debt Management 40 11 Village of Glenview 236 N ,04 Village of Glenview Glenview Public Library - Operations and Maintenance Fund Balance Statement Sources: Advance from the Village 2006 2007 2008 2009 Actual Actual Budget Projected Proposed Fund Balance January 1, $ 2,345,451 $ 2,957,175 $ 3,740,616 $ 3,740,616 $ 2,263,236 Revenues: - Other Sources 41 Local Taxes 5,260,793 $ 5,240,647 $ 4,075,000 $ 4,107,136 $ 5,755,450 43 Fees and Fines 58,581 $ 64,881 82,000 87,635 83,000 44 Charges for Services 79,710 180,769 73,619 50,000 49,198 48,000 45 Intergovernmental 573,239 5,087,800 622,900 678,000 688,290 560,719 46 Use of Assets 130,586 174,762 181,300 73,552 75,900 47 OtherlMiscellaneous 33,698 9,152,008 18,024 21,500 14,232 14,500 Total Revenue $ 6,136,607 $ 6,194,833 $ 5,087,800 $ 5,020,043 $ 6,537,569 Sources: Advance from the Village $ $ $ $ 180,769 Bond Proceeds - Other Sources - Total Sources $ - $ $ $ $ 180,769 Total Revenues and Other Sources $ 6,136,607 $ 6,194,833 $ 5,087,800 $ 5,020,043 $ 6,718,338 Total Funds Available for Appropriation $ 8,482,058 $ 9,152,008 $ 8,828,416 $ 8,760,659 $ 8,981,574 Expenditures: Operations and Maintenance 51 Personal Costs 3,563,618 $ 3,798,566 $ 4,186,920 $ 4,113,168 $ 4,501,873 52 Contractual Services 442,940 554,338 672,480 622,930 715,415 53 Commodities 709,541 756,447 791,545 777,457 788,800 54 Other Operating Costs 62,869 120,101 108,310 83,457 113,100 Total Operations and Maintenance 4,778,968 5,229,452 5,759,255 5,597,013 6,119,188 55 Capital Outlay 430,102 167,940 223,700 226,383 212,615 Total Expenditures $ 5,209,070 $ 5,397,392 $ 5,982,955 $ 5,823,396 $ 6,331,803 Uses: 59 Transfers Out $ 17,552 $ 14,000 $ - $ - $ Total Uses $ 17,552 $ 14,000 $ $ - $ Total Expenditures and Other Uses $ 5,226,622 $ 5,411,392 $ 5,982,955 $ 5,823,396 $ 6,331,803 Fund Balance December 31, $ 3,255,437 $ 3,740,616 $ 2,845,461 $ 2,937,263 $ 2,649,771 Transfer to Special Reserve Fund for following year (298,262) - (674,027) - Adjusted Fund Balance $ 2,957,175 $ 3,740,616 $ 2,845,461 $ 2,263,236 $ 2,649,771 Unreserved, Undesignated Fund Balance as a Percent of Total Expenditures and Uses (Goal 50 %) 54.65% 62.52% 47.56% 38.86% 40.63% 40% of Expenditures and Uses 2,164,557 2,393,182 2,532,721 2,532,721 2,608,703 ** Increasel(Decrease) to Designated for Special Reserve Fund 298,262 1,347,434 312,740 404,542 41,068 2009 Proposed Local Taxes include $5,515,000 tax levy required plus $165,450 provision for loss & cost in collection, total $5,680,450 plus $75,000 prior year property tax estimated amounts. 2009 Proposed Fund balance assumes that 2010 Expenditures will be 3% greater than 2009 budgeted expenditures. Village of Glenview 237 Component Unit - Library Funds Glenview Public Library Special Reserve Fund Fund Balance Statement Village of Glenview 238 Component Unit - Library Funds 2006 2007 2008 2009 Actual Actual Budget Budget Fund Balance January 1, - - $ 298,262 $ 807,289 Revenues: 46 Investment Income $ 20,000 Total Revenue $ - $ - $ - $ 20,000 Total Revenues and Other Sources $ - $ - $ - $ 20,000 Total Funds Available for Appropriation $ - $ 827,289 - $ 298,262 $ Expenditures: Operations and Maintenance 54 Contingencies $ 165,000 125,000 Total Operations and Maintenance 165,000 125,000 55 Capital Outlay 66,370 Total Expenditures and Other Uses $ - $ - $ 165,000 $ 191,370 Transfer From Operations & Maintenance Fund - $ 298,262 $ 674,027 $ - Fund Balance December 31, - $ 298,262 $ 807,289 $ 635,919 Village of Glenview 238 Component Unit - Library Funds Glenview Public Library Library Building Fund Fund Balance Statement Village of Glenview 239 Component Unit - Library Funds 2007 2008 2008 2009 Actual Budget Projected Budget Fund Balance January 1, (350,391) $ (350,391) $ (244,777) Revenues: 45 Intergovernmental 1,000,000 1,000,000 Total Revenue $ $ $ 1,000,000 $ 1,000,000 Sources: Band Proceeds - 26,300,000 Total Sources $ $ $ - $ 26,300,000 Total Revenues and Other Sources $ $ $ 1,000,000 $ 27,300,000 Total Funds Available for Appropriation $ $ $ 27,055,223 649,609 $ Expenditures: 55 Capital Outlay 350,391 26,969,244 894,386 26,157,472 Total Expenditures $ 350,391 $ 26,969,244 $ 894,386 $ 26,157,472 Uses: Refund to Village $ - - - 1,000,000 Total Uses $ - $ - $ $ 1,000,000 Total Expenditures and Other Uses $ 350,391 $ 26,969,244 $ 894,386 $ 27,157,472 Fund Balance December 31, $ (350,391) $ (26,969,244) $ (244,777) $ (102,250) Village of Glenview 239 Component Unit - Library Funds I Z Village of Glenview 240 0 C RESOLUTION NO. 08-206 A RESOLUTION ADOPTING AN ANNUAL BUDGET FOR THE VILLAGE OF GLENVIEW FOR THE FISCAL YEAR COMMENCING JANUARY 1, 2009 AND ENDING DECEMBER 31, 2009 WHEREAS, the Village of Glenview (the `'Village") is a home rule municipality in accordance with the 1970 Constitution of the State of Illinois; WHEREAS, the President and Board of Trustees of the Village 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; WHEREAS, the President and Board of Trustees of the Village have determined that the fiscal year of the Village shall coincide with the calendar year; WHEREAS, the tentative budget for the Village for the fiscal year ending December 31, 2009, 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 14, 2008, for public inspection as provided by Statute; and WHEREAS, pursuant to notice duly published in a newspaper of general circulation in the Village on December 13, 2008, the President and Board of Trustees held a public hearing on the 2009 tentative annual budget on December 20, 2008. 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 the findings of the Corporate Authorities. SECTION TWO: The annual budget for the Village of Glenview for the fiscal year beginning January 1, 2009 and ending December 31, 2009, 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 tiled 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 2009 as certified by the Chief Financial Officer. SECTION FOUR: The level of budgetary control, that is the level by +�qhraefyai expenditures cannot exceed the amount budgeted, is hereby established �tklZ~ei%d F «w,; �. .� ✓r lv-v':� Village of Glenview 241 Budget Resolution • p SECTION FIVE: This resolution shall be in full force and effect from and after its passage and approval in the manner provided by law. PASSED this 20`' day of December, 2008. AYES: NAYS: 1` ABSENT: �- ABSTENTIONS: 's APPROVED by me this 20`h day of December, 2008. 6�'t� Z). Kerry . Cummings, Village resident of the Village of Glenview, Cook County, Illinois ATTESTED and FILED in my office this 201h7 day of December, 2008 Christopher Clark, Deputy Village Clerk of the Village of Glenview, Cook County, Illinois Village of Glenview 242 Budget Resolution Village of Glenview 2008 Tax Levy Calculation 2008 $89,144 ($89,144) Provision $0 2007 $0 Proposed 1998B Corporate Purpose Bonds 2008 For Loss 2008 Final Per - Levy 2008 Net Levy & Cost Proposed Extended centage Fund Requirements Abatements Requirementsin Collection Levy Levy Change 0 0 0 0 0.00% 2003A Corporate Purpose Bonds Corporate $3,524,220 $0 $3,524,220 $105,727 $3,629,947 $3,821,111 - 5.00% IMRF 1,384,711 0 1,384,711 41,541 1,426,252 1,115,312 27.88 % Police Pension 1,117,961 0 1,117,961 33,539 1,151,500 1,320,000 - 12.77% Fire Pension 1,929,612 0 1,929,612 57,888 1,987,500 1,715,000 15.89 % Subtotal $7,956,504 $0 $7,956,504 $238,695 $8,195,199 $7,971,423 2.81% Debt Service 1997 Corporate Purpose Bonds $89,144 ($89,144) $0 $0 $0 $0 0.00% 1998B Corporate Purpose Bonds 2,467,755 (2,467,755) 0 0 0 0 0.00% 2000 Corporate Purpose Bonds 0 0 0 0 0 1,017,459 - 100.00% 2001 Corporate Purpose Bonds 5,879,250 (5,879,250) 0 0 0 0 0.00% 2003A Corporate Purpose Bonds 477,656 (477,656) 0 0 0 0 0.00 % 2003E Refunding Bonds 235,712 (235,712) 0 0 0 0 0.00% 2004A Corporate Purpose Bonds 2,657,476 (2,657,476) 0 0 0 0 0.00% 2004B Corporate Purpose Bonds 1,945,576 (97,279) 1,848,297 97,279 1,945,576 930,575 109.07% 2005 Refunding Bonds 374,938 (374,938) 0 0 0 0 0.00% 2006A Corporate Purpose Bonds 375,000 (375,000) 0 0 0 0 0.00 % 2006B Corporate Purpose Bonds 29,253,180 (29,253,180) 0 0 0 0 0.00% 2007A Corporate Purpose Bonds 662,132 (662,132) 0 0 0 0 0.00% 2007E Corporate Purpose Bonds 186,972 (186,972) 0 0 0 0 0.00% Total Debt Service $44,604,791 ($42,756,494) $1,848,297 $97,279 $1,945,576 $1,948,034 - 0.13 % Total Village Tax Levy $52,561,295 ($42,756,494) $9,804,801 $335,974 $10,140,775 $9,919,457 2.231% Library $5,515,000 $0 55,515,000 $165,450 $5,680,450 54,012,922 41.55% 2008 COMBINED TOTAL LEVY $58,076,295 ($42,756,494) $15,319,801 $501,424 $15,821,225 $13,932,379 13.56% NOTES: (1) The FAV for 2008 is projected to increase by approximately 10.00% to $2,962,559,730 (2) Abatements will be funded from escrowed bond proceeds and transfers from other funds. Village of Glenview 243 Tax Levy 0 The Corp®rafs Fend Foxe -Fear Hnanc�a0 Ouf ok Presented by: Ricardo A. Kisner, CFO Thursday, October 2, 2008 rates Tar the 2009 Budget ez-k5hop MI-I — 71 F A�, ....... ..... For Oiscussfon Purposes Onfy '`�Ya l6'.J'�Vd+E�ll !gyp �l�d'��0 Five-year Financial V11�al ��l'.isSober ':1 y 2008 2i!S+�E�I¢¢��9 �4- J��}}p'S. �J 67i 140 f11t �d'������e{I i�!J!, 2'.'.f+08 2VB �0c�'! Lam! /�'z.+afl I� !4011 'dg Village of Glenview 244 Five Year Financial Forecast. nn�� ���� Village of Glenview 244 Five Year Financial Forecast. Presentation Outline Section 1 — Staffing and Personnel Cost Trends Section 2 — Early Retirement Incentive /Position Replacement Analysis Section 3 — Financing the Five -Year Capital Improvement Program For Discussion Purposes Only Presentation Outline Section 4 — Corporate Fund Five -Year Forecast Revenues and Sources Expenditures and Uses Net Revenues and Fund Balance i Section 5 - Review of Fund Balances For Discussion Purposes Only Village of Glenview 245 Five Year Financial Forecast Re-vle,,)i the - 'illaga's historical slaffing paltarns and parsonnel cost trends. Forazaal �;o.st savings for the Early Ratlrsri snr Ircentive/Position Replacement Program.. 1dan'ffy the Five -Fear Capital lmiprovement Program ending sources. Present the Corpora7ts Fund five -year far- ancial outt ook. F avaaw the Village's funds reserve po➢iicyo For Discussion Purposes Only Presentation Time Line Historical Perspective Current Perspective Future Perspective 1999-2008 2008 2009-2013 Ten year The ERIlPosition Financing the staffing Replacement Five -gear Capital patterns Program Improvement Program Five years of Review of Fund Reserves The Five -Yaar personnel Financ1al cost data cut1coM For Discussion Purposes Only n Village of Glenview 246 Five Year Financial Forecast SECTION 1 Staffing and Personnel Cost Trends For Discussion Purposes Only Staffing and Personnel Cost Trends Section Objectives Provide ten years of historical (1999 through 2008) and planned 2009 staffing levels.* Report on personnel expenditures and staffing levels for the five -year period of 2004 to 2008. 'See Attachment 1 (Pages 71 — 75) for detailed For Discussion Purposes Only schedules. Village of Glenview 247 Five Year Financial Forecast Staffing Levels -Full-time Positions 1999 - 20Q9 o � a` 4z E � ra] ,•.• 1999 2006 X01 2601 2063 23M 2005 2606 2007 2008 _ _ 1069 -1: urnz 116 019 ill '1719 140 i5] 754 140 l92 For Discussion Purposes Only Comments -The Village continues to review appropriate staffing levels. -The number of full - time positions have declined by 34 or nearly 10% from 2005 to projected 2009. 9 Five 'Years of Wary Ex en dakure Dzt Total Salaries Comments 2004 to 2008 -Salary costs :. .] continue to rise in spite of a reduction in full -time positions. -r l -However, the »«� rate of the salary increases has declined, i .n�,•�•••� 2x44 � ac¢s 2o6e 2W9 � xcoelr!..,,_,au1 i I +tCl.il Ynuall ' III $14r'rs I 521,790,2•.4 i 327 007,040 I S]'.04627d { 524,]!],]94 ;2a 411.W1 I 1 For Discussion Purposes Only 10 Village of Glenview 248 Five Year Financial Forecast Five Years of Salary Expenditure Data (Slide 2 of 2) 48,238 $24,341,794 200 2004 $24,402,506 Total Annual Salaries 352 354 345 342 Total Annual Salaries 2004 $22,190,256 2005 2005 $24,0 2007 2008 (Prn]ected} $23,553,169 Full -time Positions Applicable 0.57% - 2.54% - 0.87% - 4.97% Not Far Discussion Purposes Only > > °I° Change From Prior Year 48,238 $24,341,794 200 2004 $24,402,506 # of Full Time Positions 352 354 345 342 325 °I° Change From Prior Year 200 2004 2005 2006 2007 (Projected) Annual Salary Costs 6.14% 2.10% 1.22% 0.25% Applicable Full -time Positions Applicable 0.57% - 2.54% - 0.87% - 4.97% Five Years of Employee Benefits Cast Data (Slide 1 of 3) E , s. xnam b Employee Benefits Trend 2004 Co 2008 Fw Discussion Purposes Ortly Comments -Employee benefits costs have risen even as the number of full -time positions have declined. i -Health and pension costs continue to be the major components of the increase. -The cost of other benefits have been fairly stable over the five -year period. u Village of Glenview 249 Five Year Financial Forecast ire Years of Employee ee Cost 12 elide 2 of 3) EMPLOYEE BENEFITS 2004 COSTS AND 2005 2006 STATISTICS 2007 2008 (Projected) Pension $2,170,000 $2,650,000 $3,010,000 $3,930,000 $3,960,161 Health $3,096,662 $3,148,698 $3,441,286 $4,077,125 $4,345,036 Other $1,165,102 $1,054,602 $1,356,207 $1,454,965 $1,440,446 Total 1 $6,431,7641 $6,853,300 $7,807,493 $9,462,090 $9,745,643 Benefits as a % of 290% Change from Prior Year Not Applicable i 6.6% I 13.91% 21.2% 3.0% # of Full -time 352 354 345 342 325 Positions 2006 2007 2008 Change from Not Applicable 0.6% 2.5% 0.9% 5.0',4, Prior Year $9,462,090 $9,745,643 Total Salaries $22,190,256 $23,553,169 For Discussion Purposes Only Five Years of Employee Benefits Costs Unft (Slide 3 of 3) EMPLOYEE BENEFITS % TO TOTAL 2004 2005 2006 2007 2008 Pro ected Total Benefits $6,431,764 $6,853,300 $7,807,493 $9,462,090 $9,745,643 Total Salaries $22,190,256 $23,553,169 $24,048,238 $24,341,794 $24,402,506 Employee Benefits as a % of 290% 291% 32.5% 38.9% 399% Total Salaries Comments -Benefits costs as a percentage of total salaries have risen during the five -year period from 29.0% to 39.8°/x. -However, total benefits costs are anticipated to be fairly stable from 2007 to 2008. For ❑Iscussian Purposes Only 14 Village of Glenview 250 Five Year Financial Forecast Staffing and Personnel Cost Trends Recap and Further Considerations Personnel costs continue to increase in spite of the reduction in full -time positions. The Village is regularly reviewing its personnel cost structure in light of current and future economic conditions. To reduce the growth of personnel costs, a variety of staffing and service delivery options are being assessed. For Discussion Pwpnses Only 15 SECTION 1 Questions and Discussion For Discussoon Purposes Only l it Village of Glenview 251 Five Year Financial Forecast Five -years Porq :azl p3c 0 — 2 30 13) For discussion Purposes Wy 33 Five -'Year Forecast* Section Objectives Review economic trends that impact the Corporate Fund. Present a 2008 budget to projected actual schedule for revenues and expenditures. Provide a forecast of revenues and expenditures over the next five years. Review reserve balances during the five -year period. See separate handouts in back of F ©;scussiva Purpuses only 34 briefing book. Village of Glenview 260 Five Year Financial Forecast General Economic Trends NATIONAL Continued slow down in real estate market and increase in home foreclosures. Wall Street financial crises and ,probable bailout of large financial institutions. Volatility of energy prices. Experts have not yet provided an accurate forecast of when the economy may improve. For Oiscussion Purposes Only 35 General Economic Trends STATE State of Illinois unemployment rate at 7.5 %. Very little expectations that the State will allocate new or additional revenues to municipalities . For Discussion Purposes Only 38 Village of Glenview 261 Five Year Financial Forecast r ions and M'scusamin, For Discussion Purposes Only L E LT, '0i MI 3 spa "vAs i lo"T Fund Bahnm : Fa* Discussion Purposes Only Village of Glenview 272 Five Year Financial Forecast Review of Fund Balance Reserves Section Objectives Review current reserves policy. Discuss an alternative calculation. Provide a schedule of current reserves for selected funds.* Assess funding for potential capital projects. "See detailed handout schedule. For Discussion Purposes Only 59 Review of Fund Balance Current Policy Reserves - Fund Current Reserve Policy 20U8 Budgeted Appropriations Reserve Target Amount Corporate 33% to 40% $49,543,967 $16,349,489 to $19,817,563 Water 60Days or 16.7% $10,236,623 $1,709;416 Wholesale Water 60Days or 16.7% $1,559,788 $280,485 0,000 North Maine 60 Days or 16.7% $7,091,648 $1,164,305 Sanitary Sewer 60 Days or 18.7% $2,150,022 $359,054 Capilal Equipment Replacement` $1,64 0,660 Not Applicable $1,00 "The annual operating budget is not the appropriate indicator for the Capital Equipment Replacement Fund. Balances are accumulated in anticipation of future purchases. Purposes Only c0.5--i— F0.5--i— .. Village of Glenview 273 Five Year Financial Forecast 0,000 273 Five Year Financial Forecast Review of Fend B02nize Reserves Nationale Provide funds to meet emergency expenditures. Offset unexpected economic down turns. Demonstrate financial stability that preserve the Village's bond rating. Avoid the need for short -term borrowing and associated interest cost. Fa Discussion Purposes Only . URMusmlen of C oTpoi°a�e Fund Nesei°ve Calculation Current method - includes both expenditures and transfers out. Proposed method — calculated on operating expenditures only. For Discussion Purposes Only "2 Village of Glenview 274 Five Year Financial Forecast Discussion of Corporate Fund Reserve Calculation Rationale for the alternative calculation: Under the current method, transfers out counted twice: As transfers out in the originating fund and expenditures in the receiving fund. Proposed method eliminates this double count. Also allows for additional funds to be appropriated to programs and projects. For Discussion lowposes Only n., Sample of Proposed Policy for Selected Funds* Proposed Reserve Fund Policy' Rationale To maintain exemplary Aaa bond ratings and Corporate 4D %a provide ample cash for expenditures as deemed appropriate b the Board. As a major business -type fund providing Water 25 °� essential services to citizens, 90 days of available cash for emergendes and/or unforeseen events. North Maine 25% Same as for the Water Fund. o Sanitary Sewer 25% Same as for the Water Fund. previous two years' actual expenditures). Municipal Maintain minimum fund balance for unforeseen Equipment 10 % events related to the funds operations. Re lacament Maintain fund balance based upon the average Facilities *Assumes reviser For Discussion Purposes Only calculation. Village of Glenview 275 Five Year Fin ancial Forecast o of three years (current year budget plus Replacement $ previous two years' actual expenditures). ancial Forecast Summary Schedule of Selected Fund Balances* Village of Glenview Reivaa antl Wholesale Net Unrestricted Fund Balance Statement Corporate Racyclin9 SELECTED FUNDS GERF 1. PROJECTED FUND BALANCE ANALYSIS $17,267.625 Projected at December 31, 2008 as of September 2008 $2.785,703 $5,992,799 PROJECTED ENDING FUND BALANCE AT 1213ifOB Pmjaelatl Ending Funtl 9alanee as a Percent of Ex endihrea antl Transfers Out at 17!31!00 34.8% 105.1% 166.4Y. 1940.9% 2. FUND BALANCE CALCULATION RECOMMENDATION 40.0% 150% f50% 31,000,00e Recommended Fund Balance PercantagelAmount Curren[ Calculation Mothod (inalutlas Transfere Out) $14.806.78b $194095 $251.053 $1 000 600 Recommendotl Calaulalian Malhotl ( excludes Transfers Out) $17,097,87 $919.895 $213.369 $1000.000 3. DIFFERENCE IN FUND BALANCE AMOUNT $1,988,959 $7B,W9 $57,604 $0 BY EXCLUDING TRANSFERS OUT 6. PROJECTED DVERAGEIUNDERAGE OF FUND ($6111,002) $1,245.498 $2,572.334 $4,992.799 BALANCE COMPARED TO RECOMMENDED For 0�s.nss�°n Purpnsts onry c,5 "See detailed handout worksheet Funds with Excess Balances* Projected fund balances at December 31, 2008: Refuse and Recycling - $1.2 million Water - $1.2 million Wholesale Water - $2.5 million Viewer - $600 thousand GERF - $5.0 million (does not account for future commitments) Facilities Replacement — to be determined. *See detailed handout ForDiscns6 °onPprp °Ses Orly 66 worksheet Village of Glenview 276 Five Year F inancial Forecast Reivaa antl Wholesale Corporate Racyclin9 Water GERF 1. PROJECTED FUND BALANCE ANALYSIS $17,267.625 $1,365.303 $2.785,703 $5,992,799 PROJECTED ENDING FUND BALANCE AT 1213ifOB Pmjaelatl Ending Funtl 9alanee as a Percent of Ex endihrea antl Transfers Out at 17!31!00 34.8% 105.1% 166.4Y. 1940.9% 2. FUND BALANCE CALCULATION RECOMMENDATION 40.0% 150% f50% 31,000,00e Recommended Fund Balance PercantagelAmount Curren[ Calculation Mothod (inalutlas Transfere Out) $14.806.78b $194095 $251.053 $1 000 600 Recommendotl Calaulalian Malhotl ( excludes Transfers Out) $17,097,87 $919.895 $213.369 $1000.000 3. DIFFERENCE IN FUND BALANCE AMOUNT $1,988,959 $7B,W9 $57,604 $0 BY EXCLUDING TRANSFERS OUT 6. PROJECTED DVERAGEIUNDERAGE OF FUND ($6111,002) $1,245.498 $2,572.334 $4,992.799 BALANCE COMPARED TO RECOMMENDED Funds with Excess Balances* Projected fund balances at December 31, 2008: Refuse and Recycling - $1.2 million Water - $1.2 million Wholesale Water - $2.5 million Viewer - $600 thousand GERF - $5.0 million (does not account for future commitments) Facilities Replacement — to be determined. *See detailed handout ForDiscns6 °onPprp °Ses Orly 66 worksheet Village of Glenview 276 Five Year F inancial Forecast List of Unfunded Capital Projects* *Requires Board approval, and then financing plan and budget For Discussion Purposes Only amendments. Review of Fund Balance Reserves - Decision Points Use of reserves for financing the construction of the JAF. Determine whether other potential capital projects are to be financed with reserves. Determine whether the reserve policy should be revised. For Discussion Purposes Only 68 Village of Glenview 277 Five Year Financial Forecast Estimated Possible' Funding Project Cost Source(s) Joint Administrative $13,030,327 Permanent Fund and Facility Facility Replacement Fund or Bonds 2009 -2093 $5,109,086 Permanent Fund Downtown Improvements Library Traffic $378,100 Permanent Fund Enhancements *Requires Board approval, and then financing plan and budget For Discussion Purposes Only amendments. Review of Fund Balance Reserves - Decision Points Use of reserves for financing the construction of the JAF. Determine whether other potential capital projects are to be financed with reserves. Determine whether the reserve policy should be revised. For Discussion Purposes Only 68 Village of Glenview 277 Five Year Financial Forecast KOM quesUmns and For Discussion Purposes Only Wrap -up and Next Steps For Discussion Purposes Only Village of Glenview 278 Five Year Financial Forecast ATTACHMENTS SECTION 1 Staffing and Personnel Cost Trends For Discussion Purposes Only 71 Staffing and Personnel Cost Trends Attachment Aller3uneN 1,1 STAFFING AND PERSONNEL COST TRENDS Budgeted Permanent Full -TIme Employee Counts 199.9 1 Min 1 2001 1 2002 2007 2004 2005 2006 2007 2004 2009' WiNa Managefs Office 6 9 a 9 9 9 9 9 9 9 12 Finance 13 12 12 13 13 13 13 14 15 16 15 Police ls.. $noel 92 95 99 99 102 102 103 101 93 90 67 Fire 4senm 6 non) 86 86 85 91 95 100 99 96 90 OS 139 Develapmenl 30 34 40 30 39 39 38 25 25 29 25 Public W003 63 64 69 11 11 74 75 69 72 59 60 911 Communications 3 3 3 3 7 3 3 3 0 0 0 GRAS Redevelopment CapitaP Projects 6 6 8 8 9 10 11 23 20 t6 16 Infomtah. Systems 0 0 2 2 2 2 3 3 3 D 0 Support Services 0 0 0 0 0 0 q 0 0 5 5 RED Cispeldh 9 6 7 0 0 0 0 0 0 i3 0 Joint Dlspai q 0 0 0 9 0 0 0 IS 16 !d 310 715 333 338 343 352 354 345 342 325 320 RED Center closed 111001, RED dispaichars not soown m FY 2001 budge! 2001 RED dispatchersesbmale =Average of 2000 RED dispalQue s and 2002 Fre dispaichars '2009 budgeted positions represent the menher of positions requested in the FY 2W9 budget, For Discussion Purposes Oniy 72 Village of Glenview 279 Five Year Financial Forecast St0fi llg zndl Personnel cCu3t T nc Attnchment MI] STAFFING AND PERSONNEL COST TRENDS 1999 -2099 Publi, 51f1ly Pcreonncl - eodgeled Permanent Full -Time Poaltlons For Discussion Purposes Only StnTfling nnld Peirsunnel Cost TienDh AtIn i meat STAFFING AND PERSONNEL COST TRENDS For Discussion Purposes Only Village of Glenview 280 Five Year Financial Forecast 1999 1 2009 1 2091 1 2002 1 2003 1 2084 1 2005 1 2986 2907 1 2968 2989' Ponce Sworn personnel 70 75 75 75 78 78 78 77 78 76 77 Mlmal Con[ral I 1 1 1 1 1 1 1 1 1 9 Ikspatrh 8 6 9 8 9 9 9 9 I 1 0 propavly 0.00m U 0 U p 0 0 9 1 1 1 i R. M§ 8 ® 6 ] 6 5 5 5 5 3 b 9- al Work 1 1 1 1 1 1 2 1 1 1 1 Pubk Service Officer 4 4 5 5 5 6 G 5 5 5 5 Clerical 1 1 1 1 1 1 1 1 1 1 1 Custodian 1 1 1 1 1 1 1 0 0 P U TOTAL POLICE 92 95 99 99 102 102 103 101 93 90 87 TOTAL POl3CE- DISPATCH 04 09 96 91 93 93 94 92 93 90 07 Fire 5wam persormel 82 82 82 83 82 80 87 85 84 83 04 DisPel6b 0 0 0. 8 8 B 8 8 0 0 0 Bureau Oir.clor 0 0 0 0 1 1 1 1 1 D 0 Fir. Inspe�l 2 2 2 2 2 2 2 2 3 0 0 Clerical 2 2 1 2 2 1 1 2 2 ] 2 TOTAL FIRE 98 86 85 55 95 100 99 98 90 85 88 TOATL FIRE- DISPATCH 86 86 85 87 67 92 91 90 90 65 86 Diepaeelr C,Mt 911 Communi..d— 3 3 3 3 3 3 3 3 0 0 0 RED Center 9 6 7 0 U 0 0 0 0 0 8 Joint Di spakh 0 U 0 U 0 0 0 0 1.5 Ie 14 TOTAL DISPATC H IIncl P D1FD1 20 1s 19 19 20 20 20 20 15 16 14 2001 RED es 4mste-0.-99 of 20U0 RLDdispatthars and 21303 Fir. dlspalrhars '2009 MWgeted F Ill represent 0l numb.rcl posi Dons r.eu.slad In me FY 2009 budget. For Discussion Purposes Only StnTfling nnld Peirsunnel Cost TienDh AtIn i meat STAFFING AND PERSONNEL COST TRENDS For Discussion Purposes Only Village of Glenview 280 Five Year Financial Forecast Staffing and Personnel Cost Trends Attachment AteGr —1.4 STAFFING AND PERSONNEL COST TRENDS 1999.2453 V 11— Hall Pnrson nw - audaws0 Pormanenl F W -Inme P-14- 2844 2041 1 280] ]843 2004 2085 2005 244T VYaT Yenn4er'n Umce AJr�lnislraliun 3 2 1 3 ] 3 3 Cable T V 9 1 1 1 Co�nm��nrariwre 0 0 0 0 F I 1 1 vwaw�ne9ri„ man Hewn.n� I 1 I 1 1 z a s s R[3A Mnnagamertl 0 0 0 0 0 0 0 8 Clerical 2 3 ] ] 3 3 3 2 a I InlwmalVOn i0rnrwl44y 6 4 0 0 0 0 0 0 A G4atoJ�+n 0 d 1 1 1 1 0 A 0 TOTA1- VMO 9 9 9 9 9 9 8 9 11 Flna Mminis[ralran (Uirx[orrASSialan [ s3 2 2 1 1 2 2 2 oa[a enir�oa,aa;r�A ] 2 1 1 1 4 4 0 0 Acc4unlrn4 3 8 8 i 1 6 8 Waxer S8lmg 2 2 ] 2 2 2 2 2 Aucroas:g i 1 1 ? 1 1 1 4 = C sorer 1 1 F � 1 1 9 1 0 JwemOl Aaaspi 4I Sya 0 1 P 0 0 0 0 b 0 0 0 ti 1 1 I 0 0 0 0 C TOTAL FINANCE TGTm Is ] 12 13 13 13 it Is IT—,WN aeMsea n.mriniprm[inn 0 2 2 2 2 3 3 3 2 2 -00 0 0 0 0 0 0 0 0 3 3 TOTAL SI PORT SEAY.ICES 0 0 2 2 2 2 3 3 $H crea:6r! PmxcwM 6 MCP contracta 12009 Wdyota0 p481tOn.1 mpresent inn —W, petili ­—din -FV 2009 —get For Discussion Purposes Only IN ATTACHMENTS SECTION 2 Early Retirement Incentive/ Position Replacement Analysis Far Discussion Purposes Only u Village of Glenview 281 Five Year Financial Forecast n r►,lE �1i 1 i � l'` li :.1 . �•. I 1 ' a 'ii I ;.I I `� 1 X—LRI Relhremenh MM REPI.- ?UBA Aluus �. hlm. Aluvn[in Clnk 555.5 34 R<,IaeJ Rein „Ilrr,xl Acromnine CRrk SJti -I I4i 'U6k Pf f4[n.licin 'wl�u umo r�nx 5�5,}JJ vm R. rla,,d 110\ 1('h'31E\T.U.V -)NIS iU 'UBN Aekrzore, lire Vlnvriil IN , 5 "i.k9� In r�xnein ® 5rr ® ® ®l�rfr�lfllll�lll��F�r� 1987 So@v' Mlrine7 Fimrral8ur � +fw 5410.UBU Re detvd Belnk Herd 1lrwxial $enicer.l]irrtlar SIIS �q11 2W7 911ifi. Vxen Vt -4 oir.,rwr S "11,13) Ncilexd B.in�llkd M1lk l7lrmxw 5'lI.13J a� ® �Ery7ffi!t�® MENIMIRM ®� I LCD® Elr��.� pry Cwpl d foen 3 Idyl f'onel F:Ill and lohFRl ]1 ' &nhl C....1 M. lnamhrnh El None=� AnewB 5n[nrin xeb WeRn S ;7BB,9B0 Xnenal tiearesenJ ROp¢S �= SE7i,999 FHny Banal gip- 1167' /. 3B9JI.619 Friptle BrnrFtl w 2tl.08% 411W.+1R 51,577,610 ®I� 5275.UIlil ®�tl 19 CGE�� ®= Foe Discussion Purposes Only ; iV I�wwwrwrN�rF�� 30Yn f f1,111, ®JI ® ■ice ®� ®� 0 B ERI/PoM i'on _lLti1e&tS 'w:llLllent Airta�yslls Attachment (Continued from Previous Slide) X—LRI Relhremenh ?UBA Aluus �. hlm. Aluvn[in Clnk 555.5 34 R<,IaeJ Rein „Ilrr,xl Acromnine CRrk SJti -I I4i 'U6k Pf f4[n.licin 'wl�u umo r�nx 5�5,}JJ vm R. rla,,d iU 'UBN Aekrzore, lire Vlnvriil IN , 5 "i.k9� In r�xnein @n eounin xilh n4lrreer leiwe. 5rr 1987 So@v' Mlrine7 Fimrral8ur � +fw 5410.UBU Re detvd Belnk Herd 1lrwxial $enicer.l]irrtlar SIIS �q11 2W7 911ifi. Vxen Vt -4 oir.,rwr S "11,13) Ncilexd B.in�llkd M1lk l7lrmxw 5'lI.13J !IBIN RioB. Ysl nhioiwea�tti.onm 537.35K NFm IlgBatN pry Cwpl d foen 3 Idyl f'onel F:Ill and lohFRl ]1 ' &nhl C....1 M. lnamhrnh El AnewB 5n[nrin xeb WeRn S ;7BB,9B0 Xnenal tiearesenJ ROp¢S 5@.711.9]q SE7i,999 FHny Banal gip- 1167' /. 3B9JI.619 Friptle BrnrFtl w 2tl.08% 411W.+1R 51,577,610 12,14F57N 5275.UIlil YE7 PgSITfOY RETIUCTIk�, PERGE,YTAGE, hYF1 C'65i 5AVINCS 19 Foe Discussion Purposes Only ; iV Village of Glenview 282 Five Year Financial Forecast 30Yn f f1,111, ®JI 282 Five Year Financial Forecast ERIIPosition Replacement Analysis Attachment (continues on Next slide) For Discussion Purposes Only ERI /Position Replacement Analysis Attachment il,i %L,I1J1 5151,31,4 Sf Ji,YJI %Y�n 1142 HIU Retirements 200? ERI Rerw -mos {I,YI1N,6fi4 N e¢Cur �l�[Ire 'f olal S.W. $1.0113,634 .$1,043.779 $1.085531 $1,128,952 $1,174,110 $1.221,074 F'rury H-filit% 321,817 360,435 403,687 452,129 506,384 567,150 3-125,451 1,404,214 1,489,218 1581,081 1,680,494 1,788,224 'row, - 2007 Rglrmmis 2008 ER! Rem wxnr.3 .W;vi� 1,265,921 1,316,558 1,369,220 1,423,989 1,464949 1540,187 Fringe 8[:m - -Il 405,920 454,630 509,186 570,288 638;723 715,370 1.671,84I 1,771,188 1,878,405 1.994,277 2,119,672 2,255.557 Tool - 2008 Rc4ircmenls ,N,n -ERI ReUrewals ill Salyi. 439,425 457.002 475,282 494,293 514,065 534,628 Fril H.cNIe01s 1411-902 157.510 176,747 197,957 221,712 248317 5811127 614,812 652,029 692,250 735,777 782,945 Towl - Non -ERI W, ircmcnu '1 -oral Saninl;% $.3 577,619 53,7911114 $4,019,653 54,267,608 $4.535.943 .54,826,726 CLmulati3r l:;n�>ti 5arinK3 i3577,p19 $7117.833 $I11R7,486 $15.655,194 520.191.11.16 $25.017.763 For Discussion Purposes Only ERI /Position Replacement Analysis Attachment NET IVIIVi:.ti; il,i %L,I1J1 5151,31,4 Sf Ji,YJI %Y�n 1142 l[, %27,n1Y -([.ni l.J %4 {I,YI1N,6fi4 N e¢Cur �l�[Ire 'f olal 5l.nzfi.%il S2,IJ1,5 G] zi,4 N4,J9M S.I.Yr E.i:56 SJ.4 M1 -0,ISY SJ,nlltl.5 an 4411 .1 4411 ill v For Discussion Purposes Only NET IVIIVi:.ti; il,i %L,I1J1 5151,31,4 Sf Ji,YJI %Y�n 1142 l[, %27,n1Y -([.ni l.J %4 {I,YI1N,6fi4 N e¢Cur �l�[Ire 'f olal 5l.nzfi.%il S2,IJ1,5 G] zi,4 N4,J9M S.I.Yr E.i:56 SJ.4 M1 -0,ISY SJ,nlltl.5 an ill v For Discussion Purposes Only Village of Glenview 283 Five Year Financial Forecast Attnehl llllentt nna. hn�.nt! 1 R F E e 1 I. I A S 11, I I S' e Y !: ,, \l P I, C! Y Y. L; 1b01 I, lahlllty Ss.b 5f.9 AI,a 190f Lrs trinll s1,9 a5,bR S.91 in T.t 1. For Discussion Purposes Only 81 17 I� -j, 7 �!--3 E C 7J For Discussion Purposes Only 82 Village of Glenview 284 Five Year Financial Forecast Illlllllll�llllim ® ®� IIIIIIIIII� IIIIIIIIIIIilllll�1�� ®� ® ® ®® '®' ' , ®� IIIIIIIII� Illlim® ��® 1b01 I, lahlllty Ss.b 5f.9 AI,a 190f Lrs trinll s1,9 a5,bR S.91 in T.t 1. For Discussion Purposes Only 81 17 I� -j, 7 �!--3 E C 7J For Discussion Purposes Only 82 Village of Glenview 284 Five Year Financial Forecast Financing the Five -Year CIP httachment ,t�� „rnnnt3 j Pe nenl Fund - Six Year Cash Analyst 2048 - 2013 Gzn e,„nsa� ants 5 1.529.852 6 2s,A 55,0u2 WraM- GreannlecimoWyYl<oestanitm Y049 206E 30t0 5 S 1.000,Atl0 9 - S }051 3012 5 - NY15 LWraryaeaOMOney laboa9y traeslarru955]3.5291 rivP9y+nen�oflgwy Sced Mw�Ay 5 9fi }Ail 5 - S - 5 0] - - 5 5 5 9 - 5 - 5 - 5 (1,000 - au90M rw Captat ROiecsn ranataneu 5 09.93} 5 ],]2 ®,102 5 s 855,549 S 1.939.8}0 5 Bi1,500 5 11,1100 roc:g:w r�tyws ­2­ au94at for Capital Pmpclspmurc orcwiwt•arY] !].J1a, 1 S 983.941 5 1.619.f00 5 S - S - S - S 3Iq &20YJ B5JyM Iw GapxW Rdens lOe'.MU'wnl M1elwaWn:e AVamlo SlvOy 5 2]tl.59tl 4 - S - 5 - 4 I -3913 BuOgzt lw CP I��dary rwrtx ErWw,cemnras lunuin4 aaan m hzflla awywlw eP ewraaa,�a e„an�a w,na nm 9«m.m or 1610 Wayzeyan auaU nemina].anva Fac'alb la.i. �r.rrs w,sa.s.� nnm. vo.em M..i. "'.re e rlow RaeRtllaPwtlM f Ratann clnn loose strvknl ius in eacass IN Cafe FWw Repuuemvnta 4Wn IOeOt 4erckel 5 1.AYl.ffi0 5 4}0. S 2.753.500 S - - s S 35.032,iW S t5,1W.1a3 S a5'10,99H 5 3,012,880 5 S,1f6,010 5 6,5rM,590 5 eB56,510 S 11.500.V00 5 11,500,006 5 0. &30:4x0 S 3.012.990 S 8..9 S M-1. 3 r35J3. r00 S 9.209.w S Wl L (0) 9 NJ $ lUl S 11 -o.o 0 5 11,504.0W 3 u.fr .4 5 3,012,890 5 0,]f8,010 5 8.556.510 For Discussion Purposes Only SAFE SEPARATE HANDOUTS SECTION 4 Corporate Fund Five -Year Forecast (2009 e- 2013) For Discussion Purposes Only 03 Village of Glenview 285 Five Year Financial Forecast E E EF PA RA7 H /iM \1 D 0 LJ E C77 30IN Review of Fund Blanca Rea For Discussion?urposw Only Village of Glenview 286 Five Year Financial Forecast l TbeV'96Wof � i� enview FY 2009 Proposed Budget Workshop #1 Presented: October 14, ZOOS Dates for the 2009 Budget Workshops Village of Glenview 287 Budget Workshop Presentation Workshop Agenda I. MANAGING SERVICE LEVELS IN THIS CURRENT ECONOMIC CLIMATE FUND BUDGET III. THE CAPITAL IMPROVEMENT PROGRAM SECTION 1 Managing Service Levels in the Current Economic Climate 3 4 Village of Glenview 288 Budget Workshop Presentation Role of the Board of Trustees Stewards of the taxpayers dollars while ensuring delivery of quality services. o Setting budget priorities. o Allocation of current resources to programs and service alternatives. a Direct and monitor fiscal policy. o Analyze management's revenue and expenditure projections. Monitor the efficiency of operations. o Consider options for balancing the budget, including review of service standards, prioritizing programs and projects, and seeking additional revenue sources. Managing Service Levels in The Current Economic Climate Policy Discussion Items I . Adopting a balanced 2009 Corporate Fund budget. 2. Maintaining the Corporate Fund reserves at the upper end of the 33% to 40% range due to volatile revenue streams. I Reviewing options for paying the ERI liability of $4.4 million. 4_ Evaluating and prioritizing the Capital Improvement Program (CIP). Using $2.0 million from various funds reserves for the CIP. s U Village of Glenview 289 Budget Workshop Presentation SUBSECTION 1.a Adopting a Balanced 2009 Corporate Fund Budget rporate Fund Condensed Statement PERATING BUDGET Lurporate Fuld Operating Expendiwres 48,337.281 Joint Ui.spalch Opera liars 1,189,094 folal Eapendilures 49,526,375 Y e l Gperatlng Revenp ea 5 843.836 TRANSFERS Transfers In "'n Glh er Funds 2,818092 rraZ"Du11a apM pra1eda 2, 04o 490j Net Transfers n37,512 R...... 0v 111Jnder ESpendivarea) 5 1,531,348 Ending Fund Balanca 5 193121135 Ending Fund Balanca as a RerGe or o1 'Assumes Ih2 Board approves 51.5 million Iransler of reserves [ram th, Capnal Equipment Replacement Fund. COMMENTS ,Operating Revenues of $50.4 million exceed operating expenditures of $49.5 million. -Net operating revenues is $893,836. *Transfers In of $2.6 million include $1.7 million of reserves from the Wholesale Water Fund. -Transfers Out of $2.0 million to fund capital projects. *Net revenues of $893,836 and remaining Transfer In amount of $637,512 increases the Corporate Fund reserves. B Village of Glenview 290 Budget Workshop Presentation Corporate Fund - Transfers In ' 2009 2009 Transfers Out "ci eciion Bud et Transfersln $3,708,243 $2,040,490 an -going Transfers 1,295,917 1,189,094 Water Fund 319,313 328.892 Sewer Fund 30,.114 31,017 Wholesale Water Fund (ROI)' 92,094 100,000 North Maine Utility Fund (RO1)' 327,419 337,242 Commuter Parking Fund 5,000 0 Redevelopment and Caretaker Funds $4 „000 S4,000 Escrow Deposit Fund 75,000 75,000 Library Fund - Fee for Accounting Services 85,000 85.000 937.940 961,151 Sobtotal - On-goingTransfers Oita- Tfmlund Balance Transfers — , Capilal Fquipmenl Replacement Fund 1,500,000 ON Wholesale Water Fund 0 i 716 851 1,500,000 1,716,8 Subtotal - One-Time Fund Balance Transfers • Total Transfers In • ` ' ” • 12,1�77,940 $2,676,002 Transfers Out SUMMARY OF TRANSFERS OUT AND NET COMMENTS *Additional Wholesale Water Fund ROI of approximately $430,000 /year and North Maine Utility Fund ROI of approximately $420,00 /year are distributed directly to the CIP. Transfers In for 2009 of $1.7 million primarily provides the Corporate Fund share of financing for the CIP. Comments: -Transfers Out goes to the CIP and Joint Dispatch operations. •$9,308 in 2008 is final closeout cost for the Police Headquarter project. *Transfer Out exceeds Transfer In by $551,582. to Village of Glenview 291 Budget Workshop Presentation 2008 Projection 2009 Budget Transfers Out Capial Projects Fund $3,708,243 $2,040,490 Joirt Dispatch Fund 1,295,917 1,189,094 Police Headquarter Fund 9,308 0 5,013,468 3.229,584 Total Transfers Out Net Transfers MILM COMMENTS *Additional Wholesale Water Fund ROI of approximately $430,000 /year and North Maine Utility Fund ROI of approximately $420,00 /year are distributed directly to the CIP. Transfers In for 2009 of $1.7 million primarily provides the Corporate Fund share of financing for the CIP. Comments: -Transfers Out goes to the CIP and Joint Dispatch operations. •$9,308 in 2008 is final closeout cost for the Police Headquarter project. *Transfer Out exceeds Transfer In by $551,582. to Village of Glenview 291 Budget Workshop Presentation SUBSECTION 1-b Maintaining Corporate Fund Balance M Updated Reserves Analysis of Selected Village Funds for 2008 Assumes Board approval of a $1.5 million transfer From the Capital Equipment Replacement Fund to the Corporate Fund. 12 Village of Glenview 292 Budget Workshop Presentation ap a GI-A. ENmpment Refuse and Whet —. sanitary fleptaeament Garpararo R.. 1.9 perm anenr Water Sewer Fond 008 PROJECTED FUND BALANCE ANALYSIS 516,627,634 51750,n78 525.952.249 x2243'80 51,320.526 55,430A05 BEGINNING FUND BALANCE AS OF 111108 REVENUES 47,244,215 1 10925 766.500 2716 -06, 1,741.960 971.55? MANSE EREIN 0n,96" Transfers 074— Fund Batancn Tran.fera WP40 1500,000 0 625,257 0 300.000 0 TOTALTRANSFERS IN ,49774 U. 6 525,257 0 300009 0 TOTAL REVENUES AND TRANSFERS IN 49.682,15' 1,113,425 1,391,757 2269.011 2,041,499 d11;553 Fund. A—jl W. fur Appropnauons 69,504,769 2.664.603 31.044,006 4459.39, 3,362.506 6301559 EXPENDITURES AND TRANSFERS GUT Operating E. Pendinm. 43,215,534 799,100 75000 1422459 2,52P,9gq �7L16�Be Translero Out 5.013.4fi8 SQO,Q00 5.613,075 251.229 30,14 1.500,000 TOTAL EXPENDITURES AND TRANSFERS OUT 50 ,229,002 1.299,300 5,668,074 5 573,668 2,557,469 1. 69 PROJECTED ENDING FUND BALANCE AT 12/31 799 {19,290,797 1 $7,365,303 $25,355,932 S2,T85,7D3 5904,519 94,49$719 Pmlecnd Ending Fund Balance a. a Perwnt uT E endllume and Tranefnrs Out at 12131109 39.1% Assumes Board approval of a $1.5 million transfer From the Capital Equipment Replacement Fund to the Corporate Fund. 12 Village of Glenview 292 Budget Workshop Presentation Reserves in Selected Village Funds for 2009* Ec n a fUND e.4tA kCE 43 OE fIIfD3 EVENUES RANSFER91N Or.N ninq l,un slxrs On fund Baranca r+anslan DIAL TRANSFERS In OIAL REVENUES 4NO TRANSFERS rR unaa A— H.- lar Appeeprtp bona AP ERNIlU ANN IR ANSFERS OUT PERMING ERPE NUr1URES O paradnB Erprntlllu rEu ERIParm - I N NIRF OTAL OPE RA RA LING EX ER PENBITU RES RA NSEERS 0 U F a ^ nN n . E-.d nJSR as 6u ransre,s v,l G T A L IN A NSF ERS aU IL� OSAL EAPENOUQRES AND 1RARSfERS OUT ROJECIEC ENDING FUND BALANCE AT 11151109 *Assuming Board approval of the 2009 proposed budget. 13 Capital Equipment Replacement Fund Five -Year Cash Flow Analysis* 2= 7009 11V 7911 2812 7913 3`181 REFaied RW—d Rgeded Rid RWed FYL1Baed ACW AEtci ftKW 89W aaw _W ­0 MINION SALECFFDEDA_4 441,125 84,03 107.95 im= 232;5[D 1M,010 163,770 INIE€Sr- SAM"3s 657 370 750 1.000 1;000 1,000 1100 INffEFESr- WEiTMNi' F1ARNNS 22,232 15,0@ 11zM0 112,500 MINION 112,500 112,50) "SC6JA11EKUS 0 0 0 0 0 0 0 Cc'TIFFENTALS -\4HC ES1EWPMFAFr 95D.789 637.148 579,789 815,642 860.900 91Q500 334,133 CH3FFEKFALS- _%J4D0[U SE MCES 0 IT MENEM 770 J ErJ3 _... Rewton Tdd 1,62%814 871,583 909,752 1,849,742 1,877,500 1,99,600 1,982,08 axs 297,9x) 1. =1al 1,524688 1,721,201 BEE.M ZMk6V r593.644 2TO[Si+0R4iE FLM 0 1,50.0@ 0. 0 0 0 *Assuming Board approval of the 2009 proposed budget. 13 Capital Equipment Replacement Fund Five -Year Cash Flow Analysis* OWenU_Wficedrud&La X32,41, ($937,215) ($1,542813) ($473.946) ($4%701) $3&280 (8 8603) Taw Lhemnded 8egry *9.kn 1 $4,497,594 $5, 430,00 $4,492790 $2949,947 $2,47ri00, $1,979,300 $2,311,57 Tdal Umesirkled ErdrKj Dec 31 $5,430,005 $4,QZ.79D SZ94% 947 $$4761091 $1,97$300 $2'311,58Y. �3,422,jjf$ *Staff will present to the Board a comprehensive analysis of the Capital Equipment Replacement Fund in first quarter 2009. 14 Village of Glenview 293 Budget Workshop Presentation 2= 7009 11V 7911 2812 7913 3`181 REFaied RW—d Rgeded Rid RWed FYL1Baed ACW AEtci ftKW 89W aaw _W ­0 Fi[D.e11,Tcm SALECFFDEDA_4 441,125 84,03 107.95 im= 232;5[D 1M,010 163,770 INIE€Sr- SAM"3s 657 370 750 1.000 1;000 1,000 1100 INffEFESr- WEiTMNi' F1ARNNS 22,232 15,0@ 11zM0 112,500 11Z5C'3 112,500 112,50) "SC6JA11EKUS 0 0 0 0 0 0 0 Cc'TIFFENTALS -\4HC ES1EWPMFAFr 95D.789 637.148 579,789 815,642 860.900 91Q500 334,133 CH3FFEKFALS- _%J4D0[U SE MCES 0 IT —1 e 770 J ErJ3 _... Rewton Tdd 1,62%814 871,583 909,752 1,849,742 1,877,500 1,99,600 1,982,08 axs 297,9x) 1. =1al 1,524688 1,721,201 BEE.M ZMk6V r593.644 2TO[Si+0R4iE FLM 0 1,50.0@ 0. 0 0 0 0 3ER� C[ CAWAL B:IJ MENF 0 0 791,936 801,000 753,000 751.00 752,000 NT 106.759 10,818 338.000 0 0 0 0 EDpenaeR TCLA 008.403. 1,a08,7163 245'$04 x323,008 2,474291 1.621,320 2,879,s17 OWenU_Wficedrud&La X32,41, ($937,215) ($1,542813) ($473.946) ($4%701) $3&280 (8 8603) Taw Lhemnded 8egry *9.kn 1 $4,497,594 $5, 430,00 $4,492790 $2949,947 $2,47ri00, $1,979,300 $2,311,57 Tdal Umesirkled ErdrKj Dec 31 $5,430,005 $4,QZ.79D SZ94% 947 $$4761091 $1,97$300 $2'311,58Y. �3,422,jjf$ *Staff will present to the Board a comprehensive analysis of the Capital Equipment Replacement Fund in first quarter 2009. 14 Village of Glenview 293 Budget Workshop Presentation SUBSECTION 1.c Paying the Employee Retirement Incentive Liability 15 Early Retirement Incentive Program - Recap 1�ntt� low °a•t• �latssties # of Employees Hi ibie fur 38 t, RI ER] Retirements 2007 7 2008 20 Subtotal 27 Nun -ERI Departures 6 Total Departures 33 Less: Positions Replaced (23) Net Reduction in Positions Presented at the October 2, 2008 Five -Year Forecast Workshop. 16 Village of Glenview 294 Budget Workshop Presentation Paying the ERI Liability of $4.4 million - Options o Option #1 - Pay the $4.4 million from reserves. • Option ##2 - Include the liability as part of the regular annual pension payment for the next 10 years. • Option #3 - Finance the liability from the Permanent Fund for 10 years. Paying the ERI Option #1 Liability - less: Fire Ycars* 1098 - 2111 3 l'en Yca rs* 20118 - 2018 Cost Sarin;; s: 4,400,147 4,400,147 2 00 7 Retirements 59,2618,682 520,182,344 2008 Retircmcnis 11.690.941 25 456,707 SUbI "IE11 20.959,633 45,639,111 Non ERI ReI ire mcnis 4A7 -.140 8,830,511 25,017,76) 54 75,fr?2 Total G rocs C os1 Savings less: FRI Pension Liability 4,400,147 4,400,147 Add Hack Positions 15,248,937 13,090,984 Professional Services 1,4613,!013 3,152,565 71 .1 09.097 1!1.55 },096 Total C osts: Vet Savinv,s: 33_9 513.92 L92G 17 18 Village of Glenview 295 Budget Workshop Presentation. Paying the ERI Liability — Option #2 E R U P O S I T I O N R E P L A C E M EN T S A V I N G S A N A L Y S I S L ess: Five Years* 2 008 - 2013 Ten Years* 2008 - 2018 C nst Savings: 2,981,579 5,963,159 20117 Retirements $9,269 -682 .520.192.344 2009 Rctitclncnis 11,690,941 25,456 767 S Ublo ial 20.959,623 45,639,1 I 1 N o n E R I R e t i r o m c n t s 4 .0 5 9 .. 1 4 0 9. 9 3 6 .5 I I 25.017.763 51.175.622 Total Gross Cos ;Savings L ess: Five Years* 20U8 - 2013 Ten Years* 2008 - 2018 FR1 Pension 4iability' 2,981,579 5,963,159 Add Back Positions 15,249,937 33.000,994 P ro fe s i a n al Services 1.460.013 3,152,565 19,690,529 42.116.707 T6 t Costs: N e t s a v i n g s: I %.1-327-Li-4-1 5 1 2 .3 y 9 .4 1 5 Paying the ERI Liability — Option #3 F,RUPOSII-ION RE PLA CRtii ENT SAVINGS ANALYSIS L css: Five Years* 20U8 - 2013 Ten Years* 2008 - 2018 C 11 5 1 S a v 111 g s '.7i 2,465 1,904,930 2007 Rctirem c n i s y9, 268,682 520,182,344 2008 Rctire in c is 11..690 -941 25,456,76T S11 1) tota1 211,959,623 45,639,1 I I Nun ERI Rclir en, ents 3,1158,140 9,836,511 25,017,763 1 5.{,475.62 -' Total Gross Co st Saving, L css: ERI Pension LiaMility '.7i 2,465 1,904,930 Add Back Positions _'_19.937 33.000,984 Pin Tess io n al Scry ices 1..460,013 3,152,565 19,161.415 41.058.479 Total Costs: N u t S i 20 Village of Glenview 296 Budget Workshop Presentation Paying the ERI Liability — Comparison of the Three Options ERU"IT ON REPLACEMENT NET SAVINGS ANALYSIS Con4wison of Options 21 Paying the ERI Liability — Impact on 2009 Fund Balance ERIIPOSITION REPLACEMENT NET SAVINGS ANALYSIS Impact on Fund Balance For Fiscal 2009 Five Years 2008-2013 Ten Years 2W8 - 2018 Option #1- Pay vvittf Reserves $3,908,666 $13,921,926 Option #2 - Pay thru IM F for Ten Years $5,327,234 $12,358,915 Lphon y thni the Perrnarient u or Iren Years $5,856,348 $13,417,143 21 Paying the ERI Liability — Impact on 2009 Fund Balance ERIIPOSITION REPLACEMENT NET SAVINGS ANALYSIS Impact on Fund Balance For Fiscal 2009 22 Village of Glenview 297 Budget Workshop Presentation Fund Balance Projected Impact on Fund Adjusted Fund Before 2009 Fund Balance Balance for Balance at Dec. Fund Balance Liability at Dec. 2009 2009 2009 % Option #1 • Pay with Reserves 38.4% $19,812,135 ($4,400,147) $15,411,988 29.9% Option #2 - Pay thru IMRF for Ten 38.4% $19,812,135 ($596,316) $19,215,619 37.3% Years Option #3 - Pay thru a Permanent 38.4% $19,812,135 ($490,493) $19,321,642 37.5% Fund Loan for Ten Years 22 Village of Glenview 297 Budget Workshop Presentation Managing Service Levels QUESTIONS AND DISCUSSION SECTION # 2 Proposed 2009 Corporate Fund Budget 24 Village of Glenview 298 Budget Workshop Presentation Corporate Fund - Definition The Corporate Fund is one of five governmental fund types and typically serves as the chief operating fund of a government. 25 The Proposed 2009 Corporate Fund Revenues and Other Sources 2809 Proposed Revenues: Local Taxes 21,507,600 Licenses and Permits 2,295.000 Fees and Fines 2,422,808 Charges for SenAces 1,195, 811 m Intergovernmental 22,264, 008 Investment Income 435,000 01herlMiscellanemus 300,000 Total Revenues 50,420,211 Other Sources: Transfers In from Other Funds 2,678,002 Total Other Sources 2.678, 002 Total Revenues and Other Sources 53,098,213 26 Village of Glenview 299 Budget Workshop Presentation The Proposed 2009 Corporate Fund — Expenditures and Other Uses xpenditures and Other Uses Personnel Cc nlractual Commodities Others Capital Outlay (Fixed Assets) Total Operating Expenditures Comments on Expenditures Categories -Contractual include grounds and roadway maintenance, snow and ice control, etc. -Commodities include operating supplies and utilities. -Others include insurance liability, economic development agreements, and CERF and MERF charges. Corporate Fund - Overview o Revenues of $50.4 million covering expenditures of $48.3 million. o Transfers In of $2.7 million and Transfers Out of $3.2 million. o Transfers Out consist of $2.0 million to CIP and $1.2 million to Joint Dispatch. 28 Village of Glenview 300 Budget Workshop Presentation roperty Tax Distribution By Budget Year $917,000 5223,775 29 State Shared Sales Tax Collections History 15,000,000 12,500,000 ,I II I 10,000,000 ILI, ILL 2004 2005 2006 2007 2008 2009 30 Village of Glenview 301 Budget Workshop Presentation 2004 1 2006 1 2008 1 2007 1 2008 2009 Operations $4,229,253 $4,125,000 $4,414,910 $2,914,674 $3,821,112 $3,632,300 IMRF 625,000 825,000 980,000 1,075,000 1,115,312 1,426,252 Police 795,000 925,000 945,000 1,295,000 1,320,000 1,151,500 Firefighters 750,000 900,000 1,085,000 1,560,000 1,715,000 1,987,548 Debt Service 1,831,652 1,455.905 1,575,090 2,155,326 1,945,576 1,943,175 Total Levy $8,230,905 $8,230,905 59,000.000 S9,000,000 $9,917,000 $10,140,775 Change from Prior Year New Development $557.000 $223,775 Increase 360,000 0 $917,000 5223,775 29 State Shared Sales Tax Collections History 15,000,000 12,500,000 ,I II I 10,000,000 ILI, ILL 2004 2005 2006 2007 2008 2009 30 Village of Glenview 301 Budget Workshop Presentation Budget Development - Expenditure Assumptions - Personnel o Employee Range Adjustment increase of 3.75 %. o Health Care overall decreased by 4.4% from $3.6 million to $3.5 million due to reduction in full -time positions and better management of the health care plans. o IMRF Pension increase from $1.1 million to $1.4 million (assumes ERI liability Option #2 - IMRF). o Police Pension decreased by $100,000 from $1.3 million down to $1.2 million due to higher investment returns than in previous years. o Fire Pension increased from by $300,000 from 1.7 million to $2.0 million. Budget Development - Expenditure Assumptions — Non- Personnel and Transfers o Transfers Out from Corporate Fund to fund: Capital Improvement Program - $ 2.0 million. Joint Dispatch - $1.3 million o Most other line Items remaining fairly constant o Public Works assuming 100% of Caretaker and Commuter Parking personnel expenditures into the Corporate Fund Budget. _5 36 Village of Glenview 304 Budget Workshop Presentation The Corporate Fund QUESTIONS AND DISCUSSION 37 SECTION 3 Capital Improvement Program (CIP) Prepared by the Capital Projects Department. Village of Glenview 305 Budget Workshop Presentation 2009 -2013 Draft CIP Hig€ Hghts: oCapital Projects Department History cCIP Assumptions cCIP Changes (from 2008 -12) oKey Policy Review oUnfunded Project Discussion /Direction 39 Capital Projects Dept. History • Created in 2005 to effectively design and deliver the Capital Improvements Program • Results since; Totals include 6hermer Road which was reconstructed during 200516 with $2.5mm assistance from the State. 40 Village of Glenview 306 Budget Workshop Presentation 2005 2006 2007 2008 Core CIP $13.1mm* $10.4mm* $11.5mm $16.5mm Budget % of Funds 70% 80% 95% 96% Committed Miles of 2.4 0.7 2.1 4.2 Roads Resurf Miles of 1.8 5.4 2.8 3.6 Roads Recon TOTALS 4.2 6.1 4.9 7.8 Totals include 6hermer Road which was reconstructed during 200516 with $2.5mm assistance from the State. 40 Village of Glenview 306 Budget Workshop Presentation 2009 -2013 CIP Assumptions • Project -level cost estimates up 15% (2009) • CIP lifecycles extended and costs to maintain standards reduced from $16mm to $14.6mm in 2009 and 4% annual increase thereafter • maintain IMS rating = 75 for five -year plan o Grants represent over 20% of sources o Utilize remaining $6.5mm of $11mm Permanent Fund commitment for core infrastructure though 2013 41 New Challenges & Recommended Projects (since 2007 briefing of 2008 -12 CIP) 0 2009 - Overlook Drive Resurfacing (with 50% cost share with Village of Golf) 2009/10 - Community West Park Parking Lot and Salt Dome (within Facilities CIP) 0 2010 - Dewes Railroad Crossing :D 2010 - IMS Roadway Rating Update (new 3 -year cycle) 2011 - Chestnut Avenue Widening and Bridge Replacement (unfunded) c 2013 - 2.7 miles of road resurfacing a 2013 - Lake /Milwaukee contribution to IDOT 42 Village of Glenview 307 Budget Workshop Presentation Project Reprioritizations (since 2007 briefing of 2008 -12 CIP) * 2010 - Glenview /Greenwood Intersection Improvements (from 2009) 0 2011 - Chestnut /Waukegan Intersection Improvements (from 2010) 0 2013 -- Baffin, Drake and Raleigh Road Reconstruction (from 2010); Park Lane Reconstruction (from 2011); Glendale, Locust and Westview Reconstruction (from 2012) - all have been recently MARS except for Locust which has been added to the 2009 MARS list * Recommended Bike and Sidewalk Master Plan improvements linked to related CIP project or grant funding Glenview - 2009 -2013 CAPITAL IMPROVEMENT PROGRAM Z. y�_ - w real ■ ,H � -. -.. .�j / /!y.' A •'� _ i � k X14 � 1 44 Village of Glenview 308 Budget Workshop Presentation 2008 -2013 CIP Sources vs. Standards - core infrastructure 45 Other 2009 -2013 CIPs • North Maine CIP - $1,905,400 (will be briefed to the Board separately as part of North Maine Master Plan Financial and CIP report along with the Village -wide Water Master Plan) • Facilities CIP - $8,962,000 • Glen CIP - $13,921,753 • Library /Downtown - related CIP - $2,418,700 ($454,000 for Library - related work; $964,700 for accelerated Downtown CIP work; $1,000,000 for "green" initiatives) 46 Village of Glenview 309 Budget Workshop Presentation Aunual Available Sources Annual Needs Per CIP Standards (4% Growthivr) Annual Surplus/ (Deficit) Cumulative Surplus/ (Deficit) 2008 $16.5 inm SI4.0 rnrri S 2 5nrm S2.5 mitt 2009 592.0 mill 514.6 mm (52.6 mm) (50.1 mm) 2010 514.4 mm $15.2 mm ($0.8 mm) (50.9 mm) 2011 $14.5 mm 515.8 min (S13 mm) (52.2 mm) 2012 $14.3 mm 516.4 mm (52.1 mill) (84.3 mm) 2013 $13.0 mm S17.1 mm (54.1 mm) ($8.4 mm) 45 Other 2009 -2013 CIPs • North Maine CIP - $1,905,400 (will be briefed to the Board separately as part of North Maine Master Plan Financial and CIP report along with the Village -wide Water Master Plan) • Facilities CIP - $8,962,000 • Glen CIP - $13,921,753 • Library /Downtown - related CIP - $2,418,700 ($454,000 for Library - related work; $964,700 for accelerated Downtown CIP work; $1,000,000 for "green" initiatives) 46 Village of Glenview 309 Budget Workshop Presentation 2009 -2013 Key Policy Review Intersection Funding (70% STP and 30% Local) Glenview /Greenwood ($829,440 local match - 2010) Chestnut /Waukegan ($609,000 local match - 2011) Greenwood /W. Lake plus W. Lake improvement ($1,170,900 local match - 2012) * SWAMP Funding Area J/P ($1,658,416 Village funding plus $520,034 SSA - 2009) Area W ($866,402 Village funding plus $146,972 SSA - 2012) o Natural Resource Project Funding Grants required plus Village funding Bicycle and Sidewalk Funding Grants required plus Village funding unless included with road improvement Library "Green" Initiative and Demo Funding IGA with Library for up to $1,000,000 of separate Village funding for green initiatives and commitment for demo of Fpco and LISPS ($200,000) - confirm use of Permanent Fund per 2008 budget o Joint Administrative Facility IGA with GPD for $13,030,027 cost share - need direction 47 Unfunded CIP Projects b Village -owned Retaining Wall west -side of River, north of Glenview Road - $987,000 o Higher Priority Library Traffic Enhancements - $275,900 Reconfigure Washington /Lehigh; extend SB left turn lane on Lehigh; landscape medians along Lehigh c Lower Priority Library Traffic Enhancements - $102,200 Stamped ped crossings; raised ped crossings; depressed curb and storm sewer work o Waukegan Corridor Study (2011 IDOT Resurfacing) - $125,000 c Village -wide Storm and Sanitary Improvements - $TBD (Storm Water Utility ?) Chestnut Avenue Widening - $3,000,000 Milwaukee Avenue Improvements - $75,000 preliminary design, $TBD construction o Other recommended Downtown Improvements - $3,997,086 o CIP Questions /discussion 48 Village of Glenview 310 Budget Workshop Presentation Capital Improvement Program QUESTIONS AND DISCUSSION Wrap Up and Next Steps 49 so Village of Glenview 3 l 1 Budget Workshop Presentation President and Board of Trustees 2009 Assumptions o Increased dues /memberships by $2,500. The Illinois Municipal League membership fee was added to the Village Board's budget; previously, it was included in the Village Manager's Office. © Held all other Village Board items constant from 2008, excluding special appropriations. 11 President and Board of Trustees Appropriations by Category 2007 Actual 2006 Budget 2008 Revised 2008 Projected 2009 Proposed Personnel 9,815 9,689 9,689 9,689 9,689 Contractual 30,869 33,184 43,184 43,174' 34,500 Commodities 1 23,562 17,700 17,700 17,700 18,420 Other Charges 160 1,400 1,000 1,000 1 1,000 Capital Outlay 0 0 0 0 0 Total 64,407 61,573 71,573 71,563 63,609 'Contractual increased in 2008 due to Heartland Solutions 12 Village of Glenview 318 Budget Workshop Presentation Special Appropriations Village Board of Trustees Special Appropriations 13 Special Appropriations 2009 Assumptions o Reduced Fourth of July appropriation by $4,000, due to improved estimates of Village staff costs (such as Police, Fire and Public Works). Held funding for Youth Services constant from 2008. Increased North Shore Senior Center appropriation by $21,080, primarily for additional senior housing grant funding. • Increased Street Sale appropriation by $3,000. • Increased Chamber of Commerce Parade appropriation by $200. 14 Village of Glenview 319 Budget Workshop Presentation Special Appropriations Appropriations by Category 2007 Actual 2008 Budget 2008 Revised 2008 Projected 2009 Proposed Personnel 0 0 0 0 0 Contractual 258,145 277,338 277,338 277,338 297,620 Commodities 0 0 1 0 0 0 Other Charges 0 0 0 0 0 Capital Outlay 0 250,000 250,000 250,000' 250,000 Total 258,145 527,338 527,338 527,338 547,620 "Capital outlay for Depot Square purchases IS Village Manager's Office *Appropriations for these divisions are not within the Corporate Fund Village of Glenview 320 Budget Workshop Presentation Village Manager's Office 2009 Assumptions o Reduced VMO-Ad ministration and Human Resources professional services by a total of $151,000 by reducing one -time projects and identifying efficiencies while focusing on high- quality service delivery to residents, businesses and employees Personnel line item includes second Deputy Village Manager (corresponding decrease in Capital Projects), PT Cable Assistant, and adjusting Deputy Village Manager and Village Manager salary allocations Village Manager's Office 2009 Assumptions o Moved all risk management related items into newly- formed Risk Management Fund Increased Communications professional services by $23,000, primarily for re- design of Village website a Contingency moved to General Government 17 is Village of Glenview 321 Budget Workshop Presentation Village Manager's Office Appropriations by Category 2007 Actual 2008 Budget 2008 Revised 2008 Projected 2009 Proposed Personnel 1,262,356 1,224,047 1,252,575 1,382,745 1,464,176 C,,omraclual 577,019 482,758 622,156 674,225 354,362 Commodities 4,006 3,500 3,500 6,090 4,500 OtherChargcs 1,163,027 1,607,330 1,386,377 1,260,470 1,319,157 Capital OuLlay 19,800 0 0 0 0 rotal 1 3,026,208 3,317,635 3,264,608 3,323,530 3,142,195 19 r 2009 Assumptions * Included $20,000 for professional services related to Streamlined Sales Tax. o Robbins /Saloman /Patt contract $285,000 * Ancel Glink contract $175,000 Special Projects $30,000 20 Village of Glenview 322 Budget Workshop Presentation Legal Appropriations by Category 2007 Actual 2008 Budget 2008 Revised 2008 Projected 2009 Proposed Pcrsonncl 0 U 0 0 0 Contractual 346,663 288,500 288,500 1 574,500 569,5110 Commodities 559 1,000 1,000 500 1,000 Other ChargLcs 0 0 t1 0 (1 CapitalOtstlay 0 0 0 0 0 'fatal 347,222 289,5()0 289,500 575,000 570,500 Finance Administration Budget and Financial Services Performance Capital Assets Management 22 Village of Glenview 323 Budget Workshop Presentation Finance 2009 Assumptions o Restructured department resulting in net savings of approximately $100,000 in personnel and contractual cost savings. o Provided enhanced e -pay options for Village utilities o Established a career development /succession planning program for Finance Department personnel. o Working with the Village Manager's Office to identify and implement cost savings initiatives 23 Finance Appropriations by Category 2007 Actual 2008 Budget 2008 Revised 2908 Projected 2009 Proposed Personnel 1,360,958 1,443,291 1,376,741 1,520,668 1,383,789 Contractual 145,907 126,845 193,395 205,440 80,950 Commodities 38,639 8,000 8,000 61500 8,000 Other Charges 9,514 13,550 13,550 16,000 14,850 Capital Outlay 0 0 0 0 0 Total 1,555,219 1,591,686 1,591,686 1,748,608 1,487,589 24 Village of Glenview 324 Budget Workshop Presentation General Government 2009 Assumptions Contingency moved from Village Manager's Office to General Government ($450,000) in order to show an accurate picture of Village Manager's Office operations Reduction in transfers out to Joint Dispatch ($65,060) and Capital Projects ($1,667,753) which increased Corporate Fund fund balance 25 General Government ppropriations y Category 2007 Actual 2008 Budget 2008 Revised 2008 Projected 2009 Proposed Personnel 214,212 0 0 0 ! 305,000` Contractual 588,513 383,025 383,025 306,270 59,200 Commodities 4,094 47,000 47,000 47,000 48,000 Other Charges 1,774,694 1,175,000 1,175,000 11175,000 1,632,203 Capital Outlay 0 0 0 0 18,500 Transfer Out 7,439,251 4,947,924 4,962,397 5,013,468 3,229,584 Total 10,020,763 6,552,949 6,567,422 6,541,738 5,292,487 'Vacation /Sick Buy Out —will be treated the same as Contingency Budget transfers will occur as needed from this department to department in which the buy out occurs 26 Village of Glenview 325 Budget Workshop Presentation Support Services Administration Information Geographic Document Technology Information Management Systems 27 Support Services 2009 Assumptions • Reduced 1 full time equivalent outsourced IT position ($144,811) • Proposed CERF Fund allocation for telephone, machinery and computer equipment ($717,908) o Benchmark cost of document scanning services - $25,000 o Reduced supply cost through a proposed consolidated printer response contract ($7,500) • Audio visual equipment moved from Cable to CERF and AV supplies to Support Services - $3,150 • Fleet and fuel software maintenance agreements consolidated under Support Services - $8,000 • Proposed expanded customer service for work orders and utility billing - $70,000 zs Village of Glenview 326 Budget Workshop Presentation Support Services Appropriations by Category 2007 Actual 2008 Budget" 2008 Revised 2008 Projected 2009 Proposed" Personnel 268,741 496,212 496,212 500,662 543,982 Contractual 827,490 317,317 317,317 70,210 1,578,172 Commodities 70,883 86,306 86,366 86,306 70,474 Other Charges 8,142 105,670 105,670 105,670 72,296 Capital Outlay 333,209 371,858 371,858 371,858 0 Total 1,508,465 1,377,363 1,377,363 1,134,706 2,264,924 'Consolidation of al€ technology into Support Services including New World from Joint Dispatch; — Accounting change removing chargebacks (1.687M) under Contractual in 2008 to Charges in Other Charges in 2009 caused the dollar variances in those categories 2'3 Public Works Administration Governmental Enterprise Operations Operations 30 Village of Glenview 327 Budget Workshop Presentation Public Works 2009 Assumations o Reduced MARS -C Program by ($100,000) o Eliminated the Pavement /Crack Sealing Program ($26,000) c Eliminated Village Facility Landscaping ($10,000) c Reduced Permanent Patch ($9,575) o Eliminated Hauling of Material in Maintenance of Roadways ($13,250) o Reduced Emergency Contractor Assistance in Storm Water ($5,000) Public Works 2009 Assumptions o Reduced Waukegan Road Lighting Handhole ($2,000) o Reduced Street Sweeping Debris Hauling ($24,000) o Reduced APWA Conference Attendance ($5,400) o Reallocated seasonal salaries to Water Fund ($25,000) o Absorbed Caretaker personnel costs excluding Natural Resources ($309,000) o Absorbed Commuter Parking personnel costs ($28,000) 31 32 Village of Glenview 328 Budget Workshop Presentation Public Works Appropriations by Category 2007 Actual 2008 Budget 2008 Revised 2008 Projected 2009 Proposed Personnel 3,659,296 3,262,494 3,262,494 3,322,185 3,514,427 Contractual 2,698,115 3,071,447 3,091,447 1 3,440,134 2,555,675' Commodities 79,504 28,940 28,940 21,817 36,620 Other Charges 17,481 9,780 9,780 9,780 621,408' Capital Outlay 0 0 0 5,500 0 Total 6,454,396 6,372,661 6,392,661 6,799,416 6,728,129 *Accounting change removing chargebacks under Contractual to Charges In Other Charges caused the dollar variances in those categories 33 Police Department Administration Operations I I Support Services Village of Glenview 329 Budget Workshop Presentation Police 2009 Assumptions • Reduced full time sworn staff from 78 to 77 ($109,695) • Replaced 1 full time records clerk and 1 full time public service officer with 3 part time public service officers ($57,000) • Reduced social services unit from 2 full time social workers to 1 full time social worker plus outsource service contract ($111,000) • Reduced training ($10,000) 35 Police Appropriations by Category 2007 Actual 2008 Budget 2008 Revised 2008 Projected 2009 Proposed Personnel 9,327,416 9,202,631 9,152,631 9,218,397 9,590,975 Contractual 893,852 1,206,902 1,256,902 1,249,970 171,882" Commodities 173,733 177,565 177,565 154,575 185,525 Other Charges 1,238,582 1,405,440 1,405,440 1,388,500 1,605,605' Capital outlay 0 0 0 0 31,200 Total 11, 633,582 11,992,538 11,992,538 12,011,442 11,585,187 'Accounting change removing chargebacks under Contractual to Charges in Other Charges caused the dollar variances in those categories 36 Village of Glenview 330 Budget Workshop Presentation Fire Administration Operations I I Special Operations Fire Department 2009 Assumvtions Support Services 37 • Equipment: Eliminated the purchase of specified fire and Emergency Medical Service (EMS) equipment. ($10,790) • Training: Reduced training opportunities in the areas of conferences, classes and symposiums. ($12,140) o Rentals: Eliminated Self Contained Breathing Apparatus (SCBA) annual fit testing. ($1,400) Overtime: Reduced overtime expenses related to training and EMS. ($7,215) o Personnel at full staffing levels One Battalion Chief to days not budgeted in 2008 ($100,000) 27 Step increases ($95,000) Overtime ($80,000) FICA /IMRF ($33,100) Health Insurance ($42,700) Range Adjustment ($263,000) Village of Glenview 331 Budget Workshop Presentation Fire Appropriations by Category 2007 Actual 2008 Budget 2008 Revised 2006 Projected 2009 Proposed Personnel 8,989,650 9,178,923 9,178,923 9,438,411 9,792,162 Contractual 938,076 935,681 935,681 1,100,957 233,343' Commodities 75,314 104,894 104,894 95,131 153,269 Other Charges 1,463,172 1,786,895 1,786,895 1,778,000 2,663,702* Capital Outlay 0 0 0 0 0 Total 11,466,211 12,006,393 12,006,393 12,412,499 12, 642,476 Includes Print Shop and ESDA Appropriations 'Accounting change removing chargebacks under Contractuai to Charges in Other Charges caused the dollar variances in those categories 39 Development Administration Planning inspectional Services 40 Village of Glenview 332 Budget Workshop Presentation Development 2009 . Assumptions o Reduced 5 full time equivalents positions and replaced electrical and plumbing inspectors with part -time staff and contract; replaced a full time property maintenance /zoning inspector position with two part time positions resulting in cost savings of $168,000 a Additional cross- training, mandated continuing education, and ISO requirements (21/2% of the Inspection budget) drive the training requests * Request Planning money for sign code charette in the amount of $60,000 41 Development Appropriations by Category 2007 Actual 2008 Budget 2008 Revised 2008 Projected 2009 Proposed Personnel 2,778,655 3,075,250 3,075,250 3,033,989 2,926,081 Contractual 483,682 415,050 451,566 461,110 276,489` Commodities 4,851 17,725 17,725 10,820 13,860 Other Charges 27,967 58,535 73,574 62,915 163,236' Capital Outlay 0 0 0 0 1,125 Total 1 3,295,154 3,566,560 3,618,115 3,568,834 3,380,791 `Accounting change removing chargebacks under Contractual to Charges in Other Charges caused the dollar variances in those categories 42 Village of Glenview 333 Budget Workshop Presentation Capital Projects Department 43 Capital Projects 2009 Assumptions o Reduction of 1.25 full time equivalent positions ($70,000) Removed Assistant Director Position (1.0 FTE) Moved Natural Resources Division to Public Works (1.75 FTE) Expansion /addition to support Facilities (1.5 FTE) o Village -wide utilities (electric and gas) were consolidated under the Facilities Operating Budget for ease in accounting and tracking ($1,000,000) Village wide increase in utilities of $200,000 44 Village of Glenview 334 Budget Workshop Presentation Capital Projects Appropriations by Category 2007 Actual 2008 Budget 2008 Revised 2008 Projected 2009 Proposed Personnel 1,582,400 1,624,165 1,624,165 1,686,187 1,675,203 Contractual 193,054 182,995 182,995 183,612 660,588" Commodities 79,819 24,388 24,388 18,843 1,190,912 Other Charges 23,512 27,635 27,635 33,975 59,653' Capital Outlay 1 279,140 0 0 0 0 Total 2,157,926 1,859,183 1,859,183 1,922,617 3,586,356 *Accounting change removing chargebacks under Contractual to Charges in Other Charges caused the dollar variances in those categories 45 Joint Dispatch 2009 Assumptions o Reduced staffing level by one full -time position without impacting service delivery o Overtime budget increased by approximately $93,000 based on actual overtime incurred in 2008 (OT includes mandatory FLSA overtime pay and OT generated by operational needs) New World software maintenance costs ($169,413 in 2008) moved to Support Services budget o Revised 2008 budget included $70,000 for IT services not included in 2009 budget Reduced equipment maintenance budget by $8,000 4e Village of Glenview 335 Budget Workshop Presentation Joint Dispatch Appropriations by Category 2007 Actual 2008 Budget 2008 Revised 2008 Projected 2009 Proposed Personnel 1,863,741 1,527,083 1,457,083 1,591,549 1,624,740 Contractual 442,558 260,418 334,891 330,668 78,630' Commodities 6,011 1 31,900 31,900 25,100 24,350 Other Charges 3,907 15,500 15,500 9,000 52,459" Capital Outlay 470,766 10,000 10,000 10,000 0 Total 2,786,982 1,844,901 1,859,374 1,966,317 1,780,179 'Consolidation of all technology into Support Services including New Worid from Joint Dispatch "'Accounting charge removing chargebacks under Contractual to Charges in Other Charges caused the dollar variances in those categories 47 Insurance and Risk Management 2009 Assumations • Insurance Fund Professional Services increased by $15,000 for Wellness programs Market adjustments for Insurance premiums for health, life, and dental resulting in an increase of 5% or $235,000 • Risk Management Fund Created full time Risk Manager position Excess liability premium decreased by $55,000 48 Village of Glenview 336 Budget Workshop Presentation Insurance and Risk Management 2009 Assumptions o Risk Management Fund Resulted in more aggressive return -to -work policy, light duty policy, and a Village safety committee New environmental liability insurance policy resulted in $100,000 savings Changing third party administrator services reduced rate charges by 60% and provided a risk management information system ($100,004 value added) 49 Village of Glenview 337 Budget Workshop Presentation Insurance and Risk Management propdations by Category 2007 Actual 2008 Budget 2008 Revised 2008 Projected Risk Management 2009 Proposed Insurance 2099 i'roposeo Personnel 49 0 0 60,461 131.209 Tj Contractual 5,957,221 7,064,525 7,064,525 7,018,761 1.218.450 5,583.041 i Commodities 0 0 0 0 15,000 Other Charges 1 0 0 0 1,500 5.400 0 Capital Outlay 0 0 0 0 0 0 Total 5,957,269 7,064,525 7,064,525 7,088,722 1,370,059 5,583,091 5Q Village of Glenview 337 Budget Workshop Presentation SECTION 4 OTHER MAJOR FUNDS 52 Village of Glenview 338 Budget Workshop Presentation Internal Service Funds • Capital Equipment Replacement Fund • Municipal Equipment Repair Fund • Facilities Repair and Replacement Fund • Insurance and Risk Management Funds* *Previously discussed under the Department Overview presentation 53 Capital Equipment Replacement Fund 2009 Assumptions 2008 draw down of fund balance through a transfer to Corporate Fund of $1,500,000 o Telephone, machinery and computer equipment became part of CERF for 2009 and forward from Support Services in Corporate Fund - $826,527 a CERF absorbed the Corporate Fund charges for other Support Service related items - $717,908 o Staff will present to the Board a comprehensive analysis in first quarter 2009 5 -� Village of Glenview 339 Budget Workshop Presentation Capital Equipment Replacement Fund Five -Year Cash Flow Analysis* 2M am 3M M3 3W Prtlielsd Amout i >ftd f;k%gis SNEQ:R)Mli= 45?126 8A.0T 107,575 1MOM 2325:0 1M,031) 151770 NT= -SUNS 637 370 7E1 1,000 1,000 1,000 I'm INfl£ai -IN ET%U\liE4NNM 25,M2 16),00] 112070 1125M 1125'0 112 0 11293) MMUPWC1.6 0 0 0 0 0 0 0 ()T�RmALs- ,vmaE5n:11RmF RD.7� 637;148 5r�r� 8196 883900 M.0 9AM CEF�H3VfFiS- SLMRI'SE}UCE; 0 0 161618 7rCY,606 -mom M000 71,63) RDAnesTdd 1,631814 871,5M 9OR232 1,849;742 1,gUMD 1,9536110 1,982003 6paas 1,H-IQIES 5D,694 237,933 1,322,138 1.572,688 1,721,271 83),337 211$617 rR439ZlDOQT 0,TEFU,Z) 0 1,93gOM 0 0 0 0 0 91TGUSERMCESCPRTA_EQJJMeff 0 0 791,433 801,000 753000 7 ,000 OVA t37JHvHVr 97,6 10,818 33 070 0 0 0 0 EVffmTdal x,403 1 =788 245Z1374 23=91% 7474= 1,521,320 2846 7 Qi3WiiUw ioedWidl3krm t13(Q411 ($637. ($1,542;8x3) pr 9161 (W701) WXO (M6E) Trial ll tided Bqcjrrirviani I $4,497931 $J49291 X319,817 $447C0?1 $1,419,300 $4311.5 ) Trial tri®YidedBringVe011 %470005 54412797 529 917 $Z47G00I $1,975300 $2311,580 51,42Z971 "Shows the fluctuations in fund balance due to the fluctuations in replacements while keeping revenues fairly constant and Fund balance over $1 M in each year 55 Municipal Equipment Repair Fund 2009 Assumptions Adjustments made to account for market rate increases in fuel ($164,064) o Staff will present to the Board a comprehensive analysis in first quarter 2009 56 Village of Glenview 340 Budget Workshop Presentation Municipal Equipment Repair Fund Appropriations by Category 2007 Actual 2008 Budget 2008 Revised 2008 Projected 2009 Proposed Personnel 578,235 515,214 515,214 574,262 558,784 Contractual 233,824 146,781 146,781 202,120 120,465 Commodities 212,973 174,575 174,575 274,334 234,675 Other Charges 467,502 469,500 469,500 674,102 637,182 Capital Outlay 9,031 100,000 100,000 104,000 13,000 Tota 1 1,501,564 1,406,070 1,406,070 1,824,818 1,564,106 57 Municipal Equipment Repair Fund Working Capital, December 31St 862,673 968,118 579,870 702,747 58 Village of Glenview 341 Budget Workshop Presentation 2007 2008 2008 2009 Actual Revised Projected Proposed Working Capital, January 1st 843,257 862,673 862,673 579,870 Revenues 1,528,225 1,511,515 1,542,015 1,692,106 Other Sources 0 0 0 0 Total Revenues and Sources 1,528,225 1,511,515 1,542,015 1,692,106 Total Resources Available to Budget 2,371,482 2,374,188 2,404,688 2,271,976 Expenditures 1,492,533 1,306,070 1,724,818 1,556,229 Other Uses 16,276 100,000 100,000 13.000 Total Expenditures and Uses 1508,809 1,406,070 1,824,818 1,569,229 Working Capital, December 31St 862,673 968,118 579,870 702,747 58 Village of Glenview 341 Budget Workshop Presentation Facilities Repair and Replacement Fund 2009 Assumptions o Major Funding Projects Remaining construction funding for Fire Station #7 - $1,835,000 Replacement of the entire Rugen Sr. Pump Station roof is a high priority - $850,000 o Other projects are listed in the 2009 -2013 Proposed CIP - Tab VII o Staff will present to the Board a comprehensive analysis in first quarter 2009 119 Facilities Repair and Replacement Fund Appropriations by Category 2047 Actual 2048 Budget 2008 Revised 2008 Projected 2009 Proposed Capital Outlay 36,295 20,000 20,000 69,750 0 Capital Projects 147,491 936,631 936,631 1,951,851 3,152,000 Transfers Out 0 0 0 300,000 0 Total 183,786 956,631 956,631 2,321,631 3,152,000 6C Village of Glenview 342 Budget Workshop Presentation Facilities Repair and Replacement Fund Working Capital, January 1st Revenues Other Sources Total Revenues and Sources Total Resources Available to Budget Expenditures Other Uses Total Expenditures and Uses Working Capital, December 315' 2007 2008 2008 2009 Actual Revised Projected Proposed 7,504,627 9,625,634 9,625,634 7,617,453 2,304,793 100,500 313,450 100,500 0 0 0 946,000 2,304.793 100,500 313,450 1,046,500 9,809,420 9,726,134 9,939,084 8,663,953 0 0 0 0 183,786 956,631 2321,631 3,152,000 183,786 956,631 2,321,631 3,152,000 9,625,634 876,9,503 7,617,453 5,511,953 51 Tax Increment Financing Funds • Glen Redevelopment Fund • Caretaker Fund • Glen Land Sales Fund • Special Tax Allocation Fund • Glen debt Service Fund 62 Village of Glenview 343 Budget Workshop Presentation Glen Redevelopment Fund 2009_ Assumptions • 50/50 cost allocation split with Capital Projects Department in accordance with TIF Retirement Plan 53 Glen Redevelopment Fund 2007 2008 2008 2009 Actual Revised Projected Proposed Working Capital, January 1st 155,050 73,345 73,345 60,471 Revenues 712 150 300 300 Other Sources 645.000 718,642 718,642 668,627 Total Revenues and Sources 645,712 718,792 718,942 668,927 Total Resources Available to Budget 800,762 792,137 792,287 729,399 Expenditures 727,126 716,642 729,816 666,927 Other Uses 291 2 000 2.000 22090 Total Expenditures and Uses 727,417 718,642 731,816 668,927 Working Capital, December 315' 73,345 73,495 64 ;471 60.472 64 Village of Glenview 344 Budget Workshop Presentation Caretaker Fund 2009 Assumations All neighborhood streets and utilities have been accepted by the Village and are contained in Corporate Fund; Only the main stem roads (Patriot, Chestnut, and West Lake) remain in Caretaker due to heavy construction damage that will be repaired in 2012 -2015 (3.76 miles - $261,000) Special Use Facilities (two large parking decks, Air Station Prairie, and Gallery Park) are included in the Caretaker budget through 2018 plus or minus a year 65 Caretaker Fund Working Capital, December 315' 157 270 15f 6,270) 319,666 0 bf; Village of Glenview 345 Budget Workshop Presentation 2007 2008 2005 2009 Actual Revised Projected Proposed Working Capital, January 1st 357,996 (157,270) {157,270} 319,666 Revenues 3,486 1,000 1,000 1,000 Other Sources 1,525,000 1,724, 794 1,724,794 1,749,940 Total Revenues and Sources 1,528,486 1,725,794 1,725 794 1,750,940 Total Resources Available to Budget 1,886,482 1,568,524 1,568,524 2,070,606 Expenditures 2,043,752 1,722,794 1,246,858 2,068,606 Other Uses 0 2,000 2 040 2 000 Total Expenditures and Uses 2,043,752 1,724,794 1,248,858 2,070,606 Working Capital, December 315' 157 270 15f 6,270) 319,666 0 bf; Village of Glenview 345 Budget Workshop Presentation Glen Land Sales Fund 2009 Assumptions Navy PPV Land held for Resale ($23,891,262) moved to reserved capital from working capital in 2008. When the fund is operating with a negative cash flow, current cash needs are provided by an Interfund loan from the Permanent Fund. Historically, repayment of any loans took place as soon as practical after sufficient cash is accumulated through the sale of land. Working Capital: The fund balance of a fund that is available for expenditure. Reserved Capital; (1) An account used to earmark a portion of a fund balance to indicate that it is not appropriate for expenditure and (2) an account used to earmark a portion of fund equity as legally segregated for a specific future use. 67 Glen Land Sales Fund 2007 2008 2008 2009 Actual Revised Projected Proposed Working Capital, January 1st {8,855,158) (9,775,684)" (9,775,684)' (7,198,739) Revenues 1,246,419 30,810,945 3,230,483 25,012,363 Other Sources 22,517,218 0 0 0 Total Revenues and Sources 23,863,637 30,810,945 3,230,483 25,012,363 Total Resources Available to Budget 15,008,479 21,035,261 (6,545,20) 17,813,623 Expenditures 9,820 153,990 10,000 125,000 Other Uses 883,,081 28,559,589 643,539 24.887,363 Total Expenditures and Uses 892,901 28,713,579 _ 653,539 25,012,363 Working Capital, December 31 s1 14,115,578 7 6f 78,3181 l i[ . 98,739) (7J98,7391 *Beginning working Capital reduced for Land held for Resale ($23,891,262) 68 Village of Glenview 346 Budget Workshop Presentation Special Tax Allocation Fund 2009 AssuMDtions Projected fund deficits exist with the STAF. Funds used to make current outlays of cash are provided by Inter-fund Loans from the Village's Permanent Fund. Repayment of the loans are paid back as soon as sufficient TIF revenue is received. In addition to loans from the Village's Permanent Fund, resources are provided by the issuance of bonds if the needs arise. Special Tax Allocation Fund Total Resources Available to Budget 22,534,213 22,098,695 22,174,495 19,785,821 Make -Whole Payments Debt Service MWRD & Incentive Fees Interest Expense -Loan from Perm Fund Transfers Out Total Expenditures and Uses Working Capital, December 31" 69 10,266, 535 12,140,619 12,140,619 13,872,775 11,721,240 11,767,669 11,767,669 11,759,419 428,750 2,628,750 2,629,750 428,750 7,383 0 10,000 0 2.170,000 2,443,436 2,443,436 2,890,557 24,593,908 28,980,474 28,990,474 28,951,501 70 (2.059.6951 16.881.7791 16.815.9791 (9,165,6801 Village of Glenview 347 Budget Workshop Presentation 2007 2008 2008 2009 ' Actual Revised Projected Proposed Working Capital, January 1 st 1,736,407 (2,059,695) (2,059,695) (6,815,979) TIF Revenue 20,502,841 24,130,890 24,130,890 26,500,000 Investment Income 294,965 27.500 103,300 101,800 Total Revenues and Sources 20,797,806 24,158,390 24,234,190 26,601,800 Total Resources Available to Budget 22,534,213 22,098,695 22,174,495 19,785,821 Make -Whole Payments Debt Service MWRD & Incentive Fees Interest Expense -Loan from Perm Fund Transfers Out Total Expenditures and Uses Working Capital, December 31" 69 10,266, 535 12,140,619 12,140,619 13,872,775 11,721,240 11,767,669 11,767,669 11,759,419 428,750 2,628,750 2,629,750 428,750 7,383 0 10,000 0 2.170,000 2,443,436 2,443,436 2,890,557 24,593,908 28,980,474 28,990,474 28,951,501 70 (2.059.6951 16.881.7791 16.815.9791 (9,165,6801 Village of Glenview 347 Budget Workshop Presentation Glen Debt Service Funds Corporate Purpose Bond Series 2006B Fund 71 Glen Debt. Service Funds Total Resources Available to Budget Expenditures Other Uses Total Expenditures and Uses Working Capital, December 3151 4,064,467 30,846,128 2,946,303 29,253,780 0 2007 2008 2008 2009 28,000,000 Actual Revised Projected Proposed Working Capital, January 1st 3,871,681 2,846,128 2,846,128 1,632,523 Revenues 192,786 0 100,175 0 Other Sources 0 28,000,000 0 27,621,257 Total Revenues and Sources 192,786 28,000,000 100,175 27,621,257 Total Resources Available to Budget Expenditures Other Uses Total Expenditures and Uses Working Capital, December 3151 4,064,467 30,846,128 2,946,303 29,253,780 0 0 0 0 1218_,339 28,000,000 1,313,780 29,253,780 1218,339 28,000,000 1,313,780 29,253,780 2,846,128 2,846,128 1,632,523 0 72 Village of Glenview 348 Budget Workshop Presentation n Corporate Debt Service Funds • Corporate Purpose Bond Series 2000 Fund • Corporate Purpose Bond Series 2004 Fund 73 Corporate Debt Service Funds Working Capital, December 31$' 9 175 1,525 23,901 23,901 74 Village of Glenview 349 Budget Workshop Presentation 2007 2008 2008 2009 Actual Revised Projected Proposed Working Capital, January 1st 772,186 (9,175) (9,175) 23,941 Revenues 2,152,323 1,988,475 2,010,851 1,946,775 Other Sources 0 0 0 0 Total Revenues and Sources 2,152,323 1,988,475 2,010,851 1,946,775 Total Resources Available to Budget 2,924,509 1,979,300 2,001,676 1,970,676 Expenditures 0 0 0 0 Other Uses 2,933,684 11,977,775 1,977,775 1,946,775 Total Expenditures and Uses 2,933,684 1,977,775 1,977,775 1,946,775 Working Capital, December 31$' 9 175 1,525 23,901 23,901 74 Village of Glenview 349 Budget Workshop Presentation Glen Capital Projects Funds • Glen Capital Projects Fund • 2006A Bond Fund 2004 Glen Bond Fund • 2006B Bond Fund js Glen Capital Projects Funds Working Capital, December 31s' 13,522,984 9,522,797 11,659,666 7,487,336 76 Village of Glenview 350 Budget Workshop Presentation 2007 2008 2008 2009 Actual Revised Projected Proposed Working Capital, January 1st 36,900,721 13,522,984 13,522,984 11,659,666 Revenues 2,872,650 328,375 118,400 1,208,475 Transfers In 1,461,153 4,500,000 2,018,282 1,954,525 Total Revenues and Transfers 4,333,803 4,828,375 2,136,682 3,163,000 Total Resources Available to Budget 41,234,524 18,351,359 15,659,666 14,822,666 Capital Projects 1,861,314 4,328,562 2,000,000 3,102,900 Transfers Out 25 850,226 4,500,000 2,000,000 4,232,430 Total Capital Projects and Transfers 27 711,540 8,828,562 4,000,000 7,335,330 Working Capital, December 31s' 13,522,984 9,522,797 11,659,666 7,487,336 76 Village of Glenview 350 Budget Workshop Presentation Corporate Capital Projects Funds Capital Projects Fund 2000 Project Fund 2003 Project Fund Police Department Headquarters Bond Fund Corporate Capital Projects Funds Working Capital, December 315' 397,899 22 ,488 1,300,000 _ 5_6 235 78 Village of Glenview 351 Budget Workshop Presentation 2007 2008 2008 2009 Actual Revised Projected Proposed Working Capital, January 1st (748,249) 397,899 224,488 1,300,000 Revenues 358,603 448,970 378,054 816,798 Other Sources 6,114,699 9,828,392 10,137,700 5,684,218 Total Revenues and Sources 6,473,302 10,277,362 10,515,754 6,501,016 Total Resources Available to Budget 5,725,053 10,675,261 10,913,653 7,801,016 Expenditures 0 0 0 0 Other Uses 5,327,154 10,450,773 9,613,653 7,744,781 Total Expenditures and Uses 5,327,154 10,454773 99613653 7,744,781 Working Capital, December 315' 397,899 22 ,488 1,300,000 _ 5_6 235 78 Village of Glenview 351 Budget Workshop Presentation Enterprise Funds - Wholesale Water - Commuter Parking Wholesale Water Fund 2009 Assumptions o Wholesale Water Rate increase of 6% based contracts with the Village of Wilmette and Illinois American Water Company Village of Wilmette's rate to the Village of Glenview is then passed though to Illinois American Water Company Reduction of Fund Balance with increased transfers to Capital Projects Fund ($268,419) and Corporate Fund ($1,716,851) sa Village of Glenview 352 Budget Workshop Presentation Wholesale Water Fund Working Capital, January 1st Revenues Other Sources Total Revenues and Sources Total Resources Available to Budget Expenditures Other Uses Total Expenditures and Uses Working Capital, December315t 2007 2008 2008 2009 Actual Revised Projected Proposed 1,789,511 2,243,380 2,243,380 2,785,703 1,788,900 1,683,390 2,216,011 1,888,500 a 0 0 0 1,788,900 1,683,340 2,216,011 1,888,500 3,578,411 3,926,770 4,459,391 4,674,203 1,112,752 1,308,559 1,422,459 1,311,302 222,279 251,229 251,229 2,500,270 1,335,031 1,559,788 1,673,688 3,811,572 2,243,380 2,366,982 27,8_55,703 862,631 ai Commuter Parking Fund 2009 Assumptions Corporate Fund absorbed all costs associated with Personnel, Support Services, Facilities, and Enforcement ($113,000) Permit Parkin revenue increased 2% or $5,250 from 324,000 New Daily Parking Machines * Daily Parking revenue increased 25% or $25,000 from $100,000 a Fine revenue increased 100% or $5,000 from $10,000 Staff will present to the Board a comprehensive analysis of commuter parking operations to first quarter 2009 WSJ Village of Glenview 353 Budget Workshop Presentation F FIDUCIARY FUNDS (TRUST AND AGENCY FUNDS): These funds are used to account for assets held by the Village in a trustee capa Village or as an agency for individuals, private organizations, other governments and/or other funds. These include Expendable Trust, Nonexpendable Trust, Pension Trust and Agency Funds. Nonexpendable Trust and Pension Trust Funds are accounted for essentially in the same manner as proprietary fiends since capital maintenance is critical. Expendable Trust Funds are accounted for essentially in the same manner as governmental funds. Agency Funds are custodial in nature (assets equal liabilities) and do not involve measurement of results of operations. FISCAL POLICY: A government's policies with respect to revenues, spending, an debt management as these relate to government services, programs and capital investment. Fiscal policy provides an agreed -upon set of principles for the planning and programming of government budgets and their funding. FISCAL YEAR: The time period designated by the Village signifying the beginning and ending period for recording financial transactions. The Village of Glenview has a fiscal year of January 1 through December 3 l which is also referred to as a calendar year. FIXED ASSETS: Assets of a long -terrn character, which are intended to be held or used, such as land, buildings, machinery, furniture and other equipment. FXED COST: The costs of providing goods or services that do not vary proportionately to the volume of goods or services provided. FLEET: The vehicles owned and operated by the Village. FORECAST: A projection of future revenues and /or expenses based on historical and current economic, financial and demographic information. FORFEITURE: The automatic loss of property, including cash, as a penalty for breaking the law or as compensation for losses resulting from illegal activity. Once property has been forfeited, the Village may claim it, resulting in confiscation of the property, FULL -TIME EQUIVALENT (FTE): A part -time position converted to the decimal equivalent of a full -time position based upon 2,080 hours per year. For example, a part -time clerk working 20 hours per week, 26 weeks per year would be the equivalent to .25 of a full -time position. FUNCTIONAL CLASSIFICATION: A means of presenting budgetary data in terns of the major purposes being served. Each program or activity is placed in the same category (e.g, administration, fire, police) that best represents its major purpose, regardless of the spending agency or department. FUND: A fiscal and accounting entity with a self balancing set of accounts, recording cash and other financial resources, together with all related liabilities and residual equities or balances and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. Village of Glenview 360 Glossary of Terms FUND ACCOUNTING: The accounts of the Village are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of a fund are accounted for with separate sets of self balancing accounts that comprise its asset, liability, fund equity, revenue and expenditure accounts, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are to be controlled. FUND BALANCE: The excess of assets over liabilities and is, therefore, also known as surplus funds. FUND TRANSFER: A budgeted transfer of finds to another fund. MW GENERAL FUND: The General Fund is the general operating fund of the Village. It is used to account for all financial resources except those required to be accounted for in another fund. GENERAL OBLIGATION BONDS: Bonds in which the full faith and credit of the issuing government are pledged. GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP): Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and procedures that define accepted accounting principles. GOAL: A statement of broad direction, purpose or intent based on the needs of the community. GOVERNMEN"T"AL FUND TYPE: One of three broad fund categories which also includes proprietary hinds and fiduciary funds; this fund category includes activities usually associated with a typical state or local government operation; composed of four types: general fund, special revenue fund, capital projects fund and debt service fund. GOVERNMENTAL ACCOUNTING: The composite of analyzing, recording, summarizing, reporting and interpreting the financial transactions of governmental units and agencies. GOVERNMENTAL FUNDS: General, Special Revenue, Debt Service and Capital Project funds. GRANT: A contribution by one governmental unit or other organization to another. The contribution is usually made to aid in the support of a specified function. H HOME -RULE: A home -rule unit may exercise any power and perform any function pertaining to its government and affairs including but not limited to the power to regulate for the protection of the public health, safety, morals and welfare; to license; to tax; and to incur debt. The Village of Glenview is a home -rule municipality. Village of Glenview 361 Glossary of Terms I INFLATION: A substantial rise in the general level of prices related to an increase in the volume of money, resulting in the loss of value of currency. INFRASTRUCTURE: Public domain fixed assets including: roads, bridges, curbs, gutters, sidewalks, drainage systems, lighting systems and other items that have value only to the Village. INTERFUND TRANSFERS: Legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended. INTERGOVERNMENTAL REVENUE: Revenue received from or through the Federal, State or County Government. INTERNAL SERVICE FUND: A fund used to account for the financing of goods or services provided by one department or agency to other departments or agencies. INVENTORY: A detailed listing of property currently held by the government. it LEVY: To impose or collect taxes, special assessments, or service charges for the support of Village activities. LIABILITIES: Debt or other obligations arising in the past, which must be liquidated, renewed or refunded at some future date. LINE ITEM BUDGET: A budget that allocates funds to specific cost centers, accounts or objects, (e.g., salaries and office supplies.) LIQUIDATION: To convert assets into cash, LONG -TERM DEBT: Bonded debt and other long -term obligation, such as benefit accruals, due beyond one year. M MANDATE: A requirement from a higher level of government that a lower level of government perform a task in a particular way or by a particular standard. MILL: A taxation unit equal to one dollar of tax obligations for every S 1,000 of assessed valuation of property. MILLAGE: The tax rate on real property based on $1.00 per $ 1,000 of assessed property value. Village of Glenview 362 Glossary of Terms MISCELLANEOUS REVENUE: Those revenues that are small in value and not individually categorized. MISSION STATEMENT: The statement that identifies the particular purpose and function of a department. MODIFIED ACCRUAL BASIS OF ACCOUNTING: Basis of accounting in which (a) revenues are recognized in the accounting period in which they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for un- matured interest on general long -term debt and certain similar accrued obligations, which is recognized when due. MUNICIPAL CODE: A collection of laws, rules and regulations that apply to the Village and its Citizens. Q OBJECT CLASSIFICATION: A means of identifying and analyzing the obligations incurred by the Village in terms of the nature of the goods or services purchased (e.g. personnel compensations, commodities, capital outlays, contractual services and personnel benefits), regardless of the agency involved or purpose of the programs for which they are used. OBJECTIVE: Something to be accomplished in specific, well - defined and measurable terms and that is achievable within a specific time frame. OPERATING BUDGET: A financial plan that pertains to daily operations that provides basic governmental services. The operating budget contains appropriations for such expenditures as personnel, supplies, utilities, materials, travel and fuel. The operating budget presents proposed expenditures for the fiscal year and estimates the revenues to fund them. OPERATING EXPENSES: Fund expenses that are ordinary, recurring in nature and directly related to the Hind's primary service activities. OPERATING REVENUES: Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees from specific services, interest earnings and grant revenues. Operating revenues are used to pay for day -to -day services. OPERATING TRANSFER IN/OUT: A planned transfer of monies from one fund to another to assist in financing the operations of the recipient fund. ORDINANCE: A formal, legislative enactment by the Village that carries the full force and effect of the law, within corporate boundaries of the Village, unless in conflict with any higher form of law such as state or federal. OUTLAYS: Checks issued, interest accrued on public debt or other payments made, offset by refunds and reimbursements. P PER CAPITA: A measurement of the proportion of some statistic to an individual resident determined by dividing the statistic by the current population. Village of Glenview 363 Glossary of Terms PERSONNEL COSTS: Costs of wages, salaries, retirement, and other fringe benefits for Village employees; one of the five major expense categories defined in the financial plans. PERFORMANCE INDICATORS: Specific quantitative and qualitative measures of work performed as an objective of the department. PERFORMANCE MEASURE: A measure that is established to evaluate the effectiveness and efficiency of specific service. POLICY BUDGET: The Village of Glenview's process is to present the recommendations for the annual work program of services provided to the citizens, the annual budget, and the long -range financial plan. PRODUCTIVITY: A measure of the increase of service output of Village programs compared to the per unit of resource input invested. PROPERTY TAX LEVY: A tax based on the assessed value of a property. Tax liability falls on the owner of record as of the appraisal date- PROPERTY TAXES: Used to describe all revenues received in a period from property taxes, both current and delinquent, including all related penalties and interest. Property taxes are levied on both real and personal property according to the property's valuation and tax rate. PROPRIETARY FUNDS: Activities found in this category are many times seen in the private sector and are operated in a manner similar to their counterparts in the commercial world; the focus of these funds is on the measurement of net income, composed of two fund types: enterprise funds and internal service funds. PURCHASE OF SERVICE AGREEMENT (PSA): Agreement which outline the terns of contracts in which the Village enters into with outside agencies to provide services that the Village does not currently offer. PURCHASE ORDER: A written legal document stating or confirming an offer to buy goods or services, which upon acceptance by a vendor becomes a contract. Its main function is to expedite and control buying by the Village. Q QUALITY: Doing the right things right the first time, continuous improvement, meeting or exceeding customer expectations. QUARTERLY FINANCIAL REPORTING: A periodic outline aimed at communicating the Village's fiscal condition to stakeholders' (Council, staff, residents) to serve as an update of important components of the annual budget. R RESERVE: (1) An account used to earmark a portion of fund balance to indicate that it is not appropriate for expenditure and, (2) an account used to earmark a portion of fund equity as legally segregated for a specific future use. Village of Glenview 364 Glossary of Terms RESERVE FUND BALANCE: Reported to denote portions of fund balance that are either legally restricted to a specific future use or not available for appropriation or expenditure. RESOLUTION: A legislative act by the Village with less legal formality than an ordinance. RESTITUTION: Revenues collected in payment for damage to Village property. RETAINED EARNINGS: An equity account reflecting the accumulated earnings of an Enterprise Fund. REVENUES: Money received into a fund from outside the fund that, together with fund balances, provide the financial resources for a given fiscal year. REVENUE BONDS: Bonds in which principal and interest are paid exclusively from enterprise fund earnings. REVISED BUDGET: The adopted budget as fonnally adjusted by the Village Board. �i SALES TAX: Tax imposed on taxable sales of all final goods. SPECIAL ASSESSMENT: A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. SPECIAL ASSESSMENT FUNDS: A fund used to account for the financing of public improvements or services deemed to benefit the properties against which special assessments are levied. SPECIAL REVENUE FUNDS: Funds used to account for the proceeds from specific revenue sources (other than trusts or major capital projects) that are legally restricted to expenditures for specific purposes. STRATEGIC FLAN: A blueprint of ideas intended to serve as a tool for the implementation of a Comprehensive flan. T TAX LEVY: The total amount to be raised by general property taxes for a purpose specified in the Tax Levy Ordinance. 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. Village of Glenview 365 Glossary of Terms TRIAL BALANCE: A list of the balances by account in a ledger kept by double entry with the debit and credit balances shown in separate columns. if the totals of the debit and credit columns are equal or their net balance agrees with a control account, the ledger from which uses total expenditures and transfers to other funds that decreases net financial resources. RA UNRESERVED FUND BALANCE: Represents assets that are not considered "expandable available financial resources." Examples of this category include advances to other funds and non - current loans receivable. USER CHARGES: The payment of a fee for direct receipt of public service by the party benefiting from the service. V VARIABLE RATE: A rate of interest subject to adjustment. Comm one y Used Acronyms AA: Affirmative Action ADA: Americans with Disabilities Act. APWA: American Public Works Association BAN: Bond Anticipation Dote CAD: Computer Aided Dispatch, Computer Aided Design. CAFR: Comprehensive Annual Financial Report CBD: Central Business District. CIP: Capital Improvements Program C PM: Center for Performance Measurement. DARE: Drug Awareness Resistance Education program. DPW: Department of Public Works EMS: Emergency Medical Services, EPA: Environmental Protection Agency. FTE: FulltiKne equivalent GFOA: Government Finance Officers Association HHW: Household Hazardous Waste HR: Human Resources ICMA: International City /County Management Association IDOT: Illinois Department of Transportation I EPA: Illinois Environment Protection Agency IMRF: Illinois Municipal Retirement Fund IT: Information Technology J.U.L.I.E.: Joint Utility Location Information & Excavation System NPDES: National Pollutant Discharge Elimination System NPEDS: National Pollutant Discharge Elimination System OSHA: Occupational Safety & Health Administration PAFR: Popular Annual Finance Report RFP: Request for Proposal RFI: Request for Information RFQ: Request for Qualifications USEPA: United States Environmental Protection Agency Village of Glenview 366 Glossary of Terms