HomeMy Public PortalAbout2016 Adopted Budget
Fiscal Year 2016
Adopted
Annual Budget
Presented to:
Village Board of Trustees
James R. Patterson Jr.,
President
And Trustees:
Scott R. Britton
Paul Detlefs
John Hinkamp
Michael Jenny
Deborah Karton
Philip O’C. White
Prepared and Presented by:
Todd Hileman
Village Manager
Don Owen
Deputy Village Manager
Amy Ahner
Administrative Services Director
Joe Kenney
Community Development
Director
Ralph Ensign
Fire Chief
William Fitzpatrick
Police Chief
Jerry Burke
Public Works Director
and
The Staff of the
Village of Glenview
Village of Glenview Profile
The Village of Glenview was
incorporated on June 20, 1899 with
an estimated population of 351.
Today, the Village covers 13.83
square miles and has a population
of approximately 45,417 residents.
Located in Cook County, the
Village has many fine amenities
including great public services,
excellent schools, many parks,
playgrounds, and open space
covering more than 700 acres,
numerous options for shopping and
dining and access to transportation
options. These amenities have
made Glenview a vibrant and
thriving community and one of
Chicago’s premier suburbs.
Located between the Tri-State Tollway and the Edens Expressway the Village extends from
Willow Road on the north to Golf Road on the south, Chicago and Northwestern RR on the east
and to the western edge of the Cook County Forest Preserve along River Road (Route 45). The
Village is located 22 miles northwest of the City of Chicago’s downtown. To reach downtown
Chicago it takes approximately 30 minutes by vehicle and 45 minutes via rail. O’Hare
International Airport is 12 miles from Glenview.
Glenview is an affluent community and is home to successful and well-educated professionals.
It also serves as the home to such corporations as Illinois Tool Works, Astellas Pharma,
CBS/Caremark, Anixter, Kraft Heinz Company, Pearson Education, Beltone, North American
Corporation, Signode and Abt Electronics. Between the late 1990s and early 2000s, the Village
took on a major challenge when it redeveloped the former Glenview Naval Air Station, closed
by the Pentagon in 1995. This site known as “The Glen” is now a 1,121 acre mixed use district
of residential, retail, office, light industrial, sport and entertainment uses.
Glenview operates under a council-manager form of government and is a home rule municipality
operating under the 1970 Constitution and statutes of the State of Illinois. The Village President
and six Trustees are elected at-large. Trustees are elected to overlapping four year terms and
there are no term limits. Village elections are held every two years in April. The Village Board
appoints members of various Village Commissions responsible for overseeing and regulating
different aspects of the Village. The Board of Trustees meets twice a month to determine policy
initiatives.
The President, with the Trustees, appoints the Village Manager, responsible for implementing
Board policies and handling day-to-day operations, including overseeing a staff of
approximately 278 full-time employees in six municipal departments; Administrative Services,
Community Development, Fire, Village Manager's Office, Police, and Public Works.
Village of Glenview Adopted 2016 Budget 1
Village of Glenview Profile…………………………………………………………………………………..1
GFOA 2015 Award ………………………………………………………………………………………….5
Letter of Transmittal ………………………………………………………………………………………..7-9
Introduction and Overview
How to Use This Document ……………………………………………………………………………...11-12
Village History …………………………………………………………………………………………..13-16
Village Demographics …………………………………………………………………………………….17-22
Budget Process Overview……………………………………………………………………………………..23
Organization Chart ……………………………………………………………………………………………..24
Budget Calendar ……………………………………………………………………………………………..25
Basis of Budgeting………………………………………………………………………………………...26-29
Budget and Financial Policies…………………………………………………………………………….30-33
Business Plans and Performance Measures
Business Plan and Performance Measures…………………………………………………………………….35
Administrative Goals……………………………………………………………………………………..36-38
Department Business Plans………………………………………………………………………………..41-50
Performance Measures………………………..……………………………………………………………53-57
Summary by Fund
Village of Glenview Fund Structure …………………………………………………………………………59
Revenue Highlights ……………………………………………………………………………………….60-65
Expenditure Highlights ……………………………………………………………………………………66-70
All Funds Summary …………………………………………………………………………………………71
2016 Village Sources and Uses……………………………………………………………………………….72
2016 Fund Balance Statements……………………………………………………………………………73-76
Corporate Fund
Corporate Fund Summary ………………………………………………………………………………..79-84
Special Revenue Funds
Police Special Fund………………………………………………………………………………………….87
Foreign Fire Fund ……………………………………………………………………………………………88
Special Tax Allocation Fund (TIF)………………………………………………………………………..89-90
Waukegan/Golf TIF Fund………………………………………………………………………………….91-92
Table of Contents
Village of Glenview Adopted 2016 Budget 2
Enterprise Funds
Enterprise Funds Overview…………………………………………………………………………………95
Glenview Water and Sanitary Sewer Funds Overview………………………………………………………96
Glenview Water Fund………………………………...…………………………………………………….97-99
Glenview Sanitary Sewer Fund……………………………………...……………………………….100-102
Wholesale Water Fund………………………………………………………………………………..103-104
Commuter Parking Fund ……………………………………………………………………………….105-106
North Maine Water and Sewer Fund……………………………………………………………………107-108
Internal Service Funds
Municipal Equipment Repair Fund …………………………………………………………………..111-112
Capital Equipment Replacement Fund ………………………………………………………………….113-114
Insurance and Risk Fund……………………………………………………………………………..115-116
Facility Repair and Replacement Fund ………………………………………………………………….117-118
Trust and Agency Funds
Trust and Agency Fund Overview ……………………………………………………………………………121
Police Pension Fund………………………………………………………………………………………..122
Firefighters’ Pension Fund…………………………………………………………………………………..123
Escrow Deposit Fund………………………………………………………………………………………..124
Special Service Area Bond Fund…………………………………………………………………………..125
Capital Project Funds
Capital Project Funds Overview……………………………………………………………………………..127
Capital Projects Fund………………………………………………………………………………………..128
Glen Capital Projects Fund…………………………………………………………………………………..129
Permanent Fund……………………………………………………………………………………………..130
Motor Fuel Tax Fund………………………………………………………………………………………..131
Debt Funds
Corporate Purpose Bonds Fund……………………………………………………………………………..133
Budgets by Department
Department Operating Overview…………………………………………………………………………...135
Department Operating Summary……………………………………………………………………..136-137
Village Board of Trustees……………………………………………………………………………….139-144
General Government…………………………………………………………………………………….145-152
Village Manager's Office Department………………………………………………………………..153-170
Administrative Services Department…………………………………………………………………..171-188
Public Works Department……………………………………………………………………………..189-206
Police Department………………………………………………………………………………………207-211
Fire Department………………………………………………………………………………………..213-221
Community Development Department………………………………………………………………….223-236
Village of Glenview Adopted 2016 Budget 3
Capital Spending and Debt Management
Capital Spending…………………………………………………………………………………………239-252
Debt Management………………………………………………………………………………………253-271
Component Unit
Village of Glenview Public Library…………………………………………………………………..273-277
Supplementary
2016 Budget Resolution………………………………………………………………………………….279-280
2015 Tax Levy………………………………………………………………………………………..283-286
Budget by Department, Fund and Cost Category……………………………………………………….289-312
Glossary of Terms……………………………………………………………………………………..315-326
Commonly Used Acronyms………………………………………………………………………………..327
Village of Glenview Adopted 2016 Budget 4
Village of Glenview Adopted 2016 Budget 5
Village of Glenview Adopted 2016 Budget 6
To the Honorable President, Board of Trustees, and Citizens of the Village of Glenview:
I am pleased to present to you the proposed annual budget for Fiscal Year 2016. The Board of Trustees
held four public budget workshops throughout the months of September and October, as well as a
capital improvement workshop for resident input, which was held in October. This budget represents
considerable staff effort and analysis and a significant contribution of time for review and discussion
on the part of the Village Board.
Overview
The 2016 budget goals remain much the same as they have over the last several years; minimize the
financial burden on Glenview taxpayers, identify cost efficiencies and opportunities, responsibly
utilize Village reserves, develop and ensure the sustainability of a structurally balanced budget and
proactively design the Village organization in order to maximize the level of service that can be
provided with the current level of resources. The Village Board and management team have met these
goals by continuously reviewing and revising business practices, organizational structure, staffing
levels and sustainable financial policies.
The Village does not levy a tax rate but rather levies a specific dollar amount. For the 2015 property
tax levy to be collected in 2016, the levy includes the EAV associated with newly annexed, constructed
or improved property, which is 1.10% for the 2014 tax year, or $120,631 and should have the effect of
a $0 increase to current taxpayers on average, plus an additional $300,000 which is intended to partially
offset increased pension costs for Fire and Police. The increase of $300,000 to the levy is the first
increase to the Village property tax in seven years and is estimated to affect taxpayers’ property tax
bill by approximately $26.
The adopted budget includes Village wide revenues of $158,500,246, of which $66,729,289 are in the
Corporate Fund. The Village wide expenditures are $165,987,576, of which $67,253,816 are in the
Corporate Fund. It should be noted that the expenditures in excess of revenues are planned uses of
fund balances for one-time expenditures and ending fund balances for all Village funds remain within
the approved Village fund balance policies.
2016 Financial Position
The Village’s financial goal is to achieve and maintain a structurally balanced budget that includes a
healthy Corporate Fund reserve of 30% - 40% of expenditures, and a fully funded transfer to the Capital
Improvements Program (CIP). The 2016 Budget achieves this goal with a projected ending fund
balance of 38.3%, including the annual scheduled transfer to the Capital Projects Fund of $5,000,000.
As stated, the 2016 Budget represents a healthy financial position for the Village’s Corporate Fund
which is a result of expense reduction coupled with revenue generating initiatives. Over the past
several years the Village Board and management have demonstrated considerable effort to “right size”
the organization and to develop a staffing model that is flexible and able to adapt to changing workload
demands. The Municipal Partnering Initiative (MPI) that was established in 2010 has also presented
opportunities to collaborate and improve the Village’s economies of scale when going to bid and to
leverage shared service opportunities. Management continues to pursue opportunities to increase
efficiency and control costs through partnerships, alternative service delivery models, and adoption of
innovative practices and technologies.
Village of Glenview Adopted 2016 Budget 7
The Village has also worked to contain costs of our workforce through managed competition of
services, implementing two-tier wage structures, and offering a Voluntary Separation Program. The
Voluntary Separation Program along with attrition and reorganization efforts, resulted in the reduction
of 7 full-time equivalent positions for 2016.
The Village has continued to aggressively pursue outside funding for capital projects. From 2005 to
2014, the Village received over $9,778,000 in state and federal funds to support a number of
infrastructure projects. The Village has been able to secure $36,600,000 in state and federal funds for
projects for 2014 – 2021 (approximately $22,500,000 for storm water, $10,200,000 for roadways,
$3,700,000 for bike/pedestrian improvements, and $362,000 for other). The 2016 CIP budget contains
approximately $14,400,000 in total planned projects in part due to outside funding. Staff continues to
have project ready plans to submit for outside funding as opportunities are made available.
The economic recession beginning in 2008 brought significant declines in many key revenues that only
returned to near 2008 levels in 2013. Recent trending has shown continued improvement, with general
and home rule sales tax showing steady growth over the last few years with growth trend expected to
continue from recent new commercial developments. A few large development projects throughout
the Village in 2014 and 2015 have boosted Building Permits and Annexation Fees and will increase
future Property Tax, Utility Tax and Sales Tax revenues. Building Permits and related development
revenues are expected to return to normal levels in 2016, as one-time large development projects have
been built or are nearly complete.
In 2015, the Village sold North Maine Water Utility for $22M; a water system serving mostly
unincorporated areas outside of Glenview’s incorporated boundaries. The Village Board directed
$10M of sales proceeds to the Permanent Fund to reimburse capital expenditures and allow for future
financial flexibility and directed $12M of the sale proceeds to the Police and Fire Pension funds to help
mitigate risk by contributing funds above the annually actuarially calculated contributions. Although
the Board contributed additional one-time funds to help manage future pension liabilities, pension
increases continue to rise substantially each year with an increase of $737,000 for 2016. The escalation
of pension costs will continue to pose a risk.
The financial position of the State of Illinois is a major concern as state elected officials continue to
explore ideas that may shift costs to local governments and develop legislative proposals to decrease
state shared revenues to local governments. Staff will continue to closely monitor this situation and
have recommendations ready for the Board should state shared revenues be reduced.
Long Term Strategic Goals
On an annual basis the management team reflects upon the progress made in the previous year and
evaluates where the organization is going in the future. This evaluation is intended to ensure Village
resources are closely linked to policy goals. The Administrative Goals are:
Continue analyzing operations, staffing, and programs to ensure cost-effective, efficient, and
quality service is provided to residents and businesses.
Continue to guide the analysis, design, and implementation of information and technology
assets leveraging projects across multiple departments to support Village operations and
provide excellent customer service.
Continue improving the operating budget and financial practices to promote efficient service
delivery, fiscal responsibility, and transparency.
Continue developing intergovernmental relationships to enhance the overall quality of life in
the Village.
Village of Glenview Adopted 2016 Budget 8
Enhance the Village’s community planning and economic development efforts to continue
improving the quality of life in the Village of Glenview.
Enhance the Village’s communication program to promote expedient and effective
dissemination of information to internal and external customers of the Village.
Continue improving the capital improvement program planning process pertaining to
infrastructure and facilities projects in an effective, fiscally responsible manner.
Long Term Financial Goals
The Village’s long term strategic goals cannot be met without consideration of the long term financial
condition of the organization. The financial goals are derived from the strategic goals and are
reinforced through various policies and directives established by the Village Board. Additionally, each
year during the budget process, staff works with the Village Board to determine what long term
financial planning topics need to be developed or reviewed. These discussions are part of the budget
workshop meetings open to the public. The long term financial goals include:
Pay-as-you-go method for capital projects to avoid the costs associated with debt issuances
when possible. Programs that are currently funded on a pay-as-you-go basis include capital
projects, capital equipment replacement, and facility repair and replacement.
Continue to fund pension contributions in accordance with actuarially recommended funding
levels, as opposed to the required minimum. Thus the percent funded remains higher and puts
the Village in a stronger financial position over the long-term.
Continue to monitor and evaluate the enterprise funds so they are in a financial position to
remain self-sustaining.
Maintain appropriate reserves to minimize the Village’s vulnerability to the state of the
economy.
Continue to seek alternative funding sources to diversify the Village’s revenue streams to
minimize the reliance on sales tax.
Conclusion
The budget, as well as other financial reports and data, can be found online at www.glenview.il.us
under the “Transparency” tab at the top of the page.
In closing, I would like to acknowledge the Village’s management team for their continued flexibility
and openness to new ways of doing business. Their dedication, leadership, and willingness to face the
tough challenges during the past few years have had a significant impact on maintaining an overall
financially healthy and stable organization. Lastly, I would like to acknowledge our employees for
their continued dedication to the Village. Customer service, dedication, and responsiveness continue
to be important cornerstones in every department, for which the Board and I are most appreciative.
Sincerely,
Todd Hileman
Village Manager
Village of Glenview Adopted 2016 Budget 9
VILLAGE OF GLENVIEW
INTRODUCTION AND OVERVIEW
Village of Glenview Adopted 2016 Budget 10
How to Use This Document
The goal of the Annual Budget is to describe how estimated resources available to the Village will
be used to provide services to the community during the budget period. The budget document
illustrates the Village’s projected revenues, operational expenditures, capital expenditures, and
expected financial results for the budget period. The Annual Budget also serves as a legal
document that provides staff the authority to expend village funds. Lastly, the budget document
serves as a goal setting and policy document and includes the Village goals, policies and
procedures approved by the Village Board as part of the budget approval process.
The document is presented in a format that provides several levels of financial and operational
detail; by department and by fund. This budget is divided into seven sections: Introduction and
Overview, Business Plans and Performance Measures, Budgets by Fund, Budgets by Department,
Capital Spending and Debt Management, Component Unit and Supplementary information.
Throughout the document, the Village of Glenview is referenced as the “Village”.
Introduction and Overview
The Overview contains the message from the Village Manager, which discusses the economic and
fiscal challenges facing the Village as the 2016 Budget was being developed and what actions
were taken to maintain a healthy financial position. The overview also contains an organizational
chart, the Village history and profile, financial policies, and an explanation of the budget process.
Business Plans and Performance Measures
This section contains an explanation of the relationship between the Village Board’s goals and the
department’s Business Plans and how they move the organization towards their desired outcomes.
This section also includes performance measures for all departments.
Budgets by Fund
The Financial Summary Table at the beginning of this section provides an overview of estimated
2016 revenues, expenditures and ending Fund Balance/Net Position. This section includes a chart
depicting the fund structure and each Budget by Fund includes a written budget summary and a
table that presents the estimated revenues, operational expenditures, capital expenditures, transfers
and changes in Fund Balance (or Net Position). The written budget summary includes a detailed
review of revenues and expenditures for the budget period. A summary by department, fund and
cost category is also provided.
Budgets by Department
This section provides a view of the department across all functions and funds, including previous
year accomplishments, staffing levels and a summary of expenditures. Some departments may
have several divisions or subdivisions that are reported. For example, the Village Manager’s
Office reports on five divisions: Administration, Communications, Human Resources, Legal
Services, and Dispatch Services as well as three subdivisions of Human Resources:
Administration, Employee Benefits and Risk Management. Other departments may only report
at a department level, such as the Police Department. Department operating expenditures are
reported by cost category and by fund; this provides the reader with the data to determine how
much a department or function costs and their funding sources. A summary of the 2016 budget
by division, character and fund is also provided.
Village of Glenview Adopted 2016 Budget 11
Capital Spending and Debt Management
This section provides an overview of the capital project planning process, descriptions of projects
and a five year project plan. The discussion of the capital project planning process includes the
criteria used, as well as the program impact on the Village’s operating budget. The debt
management section includes all outstanding debt schedules and explanations regarding debt
policies.
Component Unit
The Component Unit for the Village is the Glenview Public Library. A component unit is a legally
separate organization for which the elected officials of the primary government are financially
accountable. This section provides the Library’s fund balance information for each of its funds, as
approved by the Library Board.
Supplementary Section
The Supplementary Section contains a copy of the adopted FY 2016 Budget Resolution, 2015 Tax
Levy documents, Summary Sheet of the FY 2016 Budget by Fund, Department and Cost Category,
a Glossary of Terms for reference and a list of Commonly Used Acronyms.
Additional information on the financial condition of the Village is available in the Comprehensive
Annual Financial Report (CAFR) which can be reviewed at Village Hall, the Village of Glenview
Public Library, or online at www.glenview.il.us.
Village of Glenview Adopted 2016 Budget 12
Village of Glenview History
First Inhabitants and Pioneers
The first Indian tribe known to inhabit early Illinois was the Winnebago, followed by the Potawatomi
who settled in the area now known as Northfield Township. A succession of treaties had gradually
wrested most of the Indian lands from the Native Americans. Finally, in the Treaty of Chicago in 1833,
the Indians gave up their last five million acres, thereby relinquishing all claims to northern Illinois and
opening up the area to settlement by early pioneers. The Indians were, for the most part, friendly and
even helpful so they did not present a great danger to these settlers.
After the 1833 Treaty of Chicago, a flood of early settlers came into the area from Europe and England
looking for an opportunity to establish themselves. Illinois, unlike the original 13 states, was a vast sea
of prairie grasses broken only by stands of oak trees which were called "groves." All early settlers were
permitted to select 160 acres of land in the area now known as Niles and Maine Townships near the site
of the present Glenview Club.
One of the first families to take up residence was that of George Heslington. They had been living at
Fort Dearborn (Chicago) since their arrival from England, waiting to lay claim to their future home site.
Located on the Deerfield moraine, their farm was just north of a large Potawatomi village. Their baby
daughter was the first white child born in the Glenview area. In 1836, Mrs. Heslingtons' parents, the
Robert Dewes, arrived and settled near their daughter. Just as the Heslingtons followed the Indian's
example of choosing high land, the early settlers in the Glenview area proper all located along the
established Indian trails. Two were called the Little Fort and the Indian Lakes Trails, now Waukegan
and Glenview Roads. Others settled along the Milwaukee Trail.
Dardenus Bishop and John and Benjamin Troups located near the intersection of the Little Fort and
Indian Lakes trails where Sgt. Joseph Adams had established a primitive store in an area we now call
downtown Glenview. John and Edward Cammack laid claim to their acreage along Shermer Road. Dr.
John Kennicott, his brothers, and their families settled along the Milwaukee Avenue trail in the middle
1830s – an area now known as "The Grove".
The Civil War Years
The Civil War years were a period of prosperity for the farmers in Glenview. Many of them improved
their farm buildings and their homes and were quite prosperous. In October 1871, Chicago was
devastated by the Great Chicago Fire. Chicago's building needs to rebuild the city led to the construction
in 1872 of the Chicago and Milwaukee Railroad through the center of town. Suddenly South Northfield
became easily accessible to Chicago, creating opportunities for manufacturing and the delivery of farm
products to the city, such as milk, cheese, and produce. A parallel track was constructed in 1892 in
anticipation of increased travel to the 1893 Columbian Exposition in Chicago.
Village Incorporation
By the late 1890s, it had become apparent there was need for more services than could be provided by
the existing county government or the rather informal township organizations. A referendum to
incorporate as a village was held in 1898, but was defeated. However, on June 17, 1899, a second try
Village of Glenview Adopted 2016 Budget 13
was made; and, by a vote of 59 to 51, the decision was made to form a village from Section 34 and most
of Section 35 of Northfield Township. The estimated population was 351.
At that time, only males could vote, so only 20 ballots were cast for the first Village Board of Trustees.
Hugh Burham was elected the first Village President. The first Trustees were August Clavey, Frank
Hoffman, Henry Maynard, Charles Rugen, John Hutchings, and A. C. Butzow. These men represented
a good cross-section of the leaders of the various parts of the Village.
Originally the village was called South Northfield, then for a time North Branch. In 1878, Fred Hutchings
named it Oak Glen. But the railroad already had a stop by that name, so another designation had to be
found. After an attempt to call it Hutchings after the donor of the land (Sara Hutchings didn't want the
Hutchings' name on the railroad station which was an unsightly old rail car), and Barr, after a railroad
superintendent, it became Glen View. However, Glenview, as it is known today, is the name under which
it has continued to grow and prosper.
Mid-Century
Population growth occurred slowly up to 1950 when the Census recorded 6,142 residents. Spurred by
the opening of the Edens Expressway (Chicagoland’s first expressway to the northern suburbs) along
the eastern boundary of Glenview, the population increased to 18,132 at the 1960 Census and to 41,847
at the 2000 Census. The 2010 Census recorded a population of 44,692, up 6.8% from the 2000 Census
within the Village’s 13.5 square miles.
The Glenview Naval Air Station
In 1929 aviation pioneer Glenn Curtiss built Curtiss-Reynolds Airfield on the site of what we now know
as The Glen. And in 1936 the airfield was leased to the U.S. Navy.
From 1937-1995, the Glenview Naval Air Station was an integral part of the Village of Glenview. For
58 years, the Village enjoyed a strong, friendly and productive relationship with the Navy men and
women stationed at the Base. U.S. Naval air power came of age in the years prior to and during World
War II. During this time, Naval Air Station (NAS) Glenview was the largest primary training facility for
the U.S. Navy. Nearly 9,000 aviation cadets received primary flight training at this site, and an additional
17,000 pilots were qualified for carrier landings through the Carrier Qualification Training Units.
But in July of 1993 the U.S. Department of Defense recommended the closing of Naval Air Station
Glenview -- and two years later, on September 30, 1995, it was officially closed.
The Village accepted the designation of Local Redevelopment Authority and also elected to assume the
role as Master Developer. This ensured that all decisions relating to the property would be controlled at
the local level, protecting the interests of residents and core jurisdictions. Now, the one million cubic
yards of concrete, 1.5 miles of runways and 108 U.S. Navy buildings are gone. In their place is The Glen,
a 1,121 acre mixed-use district, with homes, offices, and retail space. Public amenities in The Glen
include Lake Glenview, Park Center, Gallery Park, Air Station Prairie, two golf courses, and a Metra
station.
A Special Census was conducted in 2005 to account for growth within The Glen resulting in a population
of 44,443. The Village’s population at the 2010 Census was 44,692 and is currently estimated to be
45,417.
Village of Glenview Adopted 2016 Budget 14
Economic Development and Stabilization
With the Glen largely developed, the community turned its attention toward planning for the orderly
redevelopment of older commercial areas throughout the community, driven by private property
objectives and guided by public planning principles. Corridor plans, with considerable public input,
were prepared for Downtown, Milwaukee Avenue, and Waukegan Road.
The Great Recession of 2007-2009 temporarily stymied development throughout the Village, however,
since then several significant redevelopments have occurred:
2010 completed projects included a new 85,000 square foot Glenview Public Library; a 162,600
square foot addition to Glenbrook Hospital; complete teardown and rebuilds for 2 McDonald’s
restaurants; and a new 109,000 square foot office building on Chestnut Avenue
2011 completed projects included a 30,000 square foot retail center at Milwaukee and Lake
Avenues, significant remodeling of the Historic Park District Administration Building; and a
71,588 square foot building for the Midwest Palliative Healing Garden
During 2012, a 408,644 square foot corporate headquarters for Astellas Pharma US, Inc. at the
northwest corner of Willow Road and the Tri-State Tollway was completed
Other initiatives in 2012 included development approvals for the build out of the 40 acre GlenStar
development at Willow Road and I-294, including a 90,000 square foot Mariano’s grocery store,
17,000 square feet of other retail, 290 rental units, a 16,000 square foot high-end day care and
pre-school, a 41,000 square foot LA Fitness facility, a 1.5 acre retail building site which houses
a 13,000 square foot CVS Pharmacy, and a 2.2 acre future office site. This development was
substantially complete at the end of 2014 and is expected to be fully complete during 2015
In 2012, the Village Board also approved a Business Improvement District to facilitate
intersection improvements at Chestnut Avenue and Waukegan Road, and to support the retailers
by providing better access. This project was begun in 2013 and completed in 2014
During 2013, the Village sold the fire station headquarters on Glenview Road to Trammell Crow
as part of a 4 parcel mixed use development consisting of 138 rental units and 6,500 square feet
of retail space. Construction to replace the former fire station at its new location on Waukegan
Road was completed in early 2015
The Glen Gate Development at the northeast corner of Golf and Waukegan Roads, includes a
75,000 square foot Mariano’s grocery store, 31,000 square feet of retail and 238 rental unit
housing was completed in early 2015. In conjunction with this development, a Tax Increment
Financing District was approved for the funding of roadway improvements coordinated with the
Illinois Department of Transportation
Additional projects completed in 2014 include a 40,000 square foot Heinen’s grocery store and
the opening of a combined auto dealership at the Willow Road and Patriot Boulevard intersection
In May of 2014, the sale of 41 acres of Village-owned property at West Lake Avenue and
Shermer Road was completed and development approvals for a 171 unit residential development
and a 75,000 square foot church were secured. The first phase of residential development is
nearing completion and the second phase will begin in the upcoming year. Additionally, the
Willow Creek Church facility has begun construction as well.
Additionally, along the Milwaukee Avenue corridor, developments have added nearly 150,000
square feet of new space, including a large building addition to Abt Electronics.
Also in 2014, the Village annexed approximately 21 acres along Milwaukee Avenue adjacent to
the Grove and this area has since been approved for 48 high-end single-family cluster residences.
As part of the development process, the applicant agreed to donate an 8 acre buffer of natural
Village of Glenview Adopted 2016 Budget 15
area to the Park District for future preservation with The Grove, a National Historic Landmark.
Construction began in 2015.
The Village Board authorized the expansion of the existing Police Department at 2500 East Lake
Avenue in order to accommodate the combination of all municipal staff and services into one
complex. The new Municipal Center was open for business in mid-December 2015 and houses
all former Village Hall staff as well as Police, Dispatch Services and Capital Projects employees.
Between 2010 and 2014, the American Community Survey estimate of Glenview’s population remained
stable at 45,417; of the Village’s 2014 assessed valuation, 74.6% was classified as residential, and 25.4%
was commercial/industrial.
Village of Glenview Adopted 2016 Budget 16
Village of Glenview Demographics
Gender
Population*
Year Population Year Population
1950 6,142 2002 45,001
1960 18,132 2003 45,780
1970 24,880 2004 45,818
1980 32,060 2005 45,992
1990 37,093 2006 46,321
1998 38,437 2007 46,329
2000 41,847 2010 44,692
2001 43,581 2014 45,417
* Source: U.S. Census Bureau and American Communities Survey Estimates
Age Information
2000 Census 2010 Census 2014 ACS
Median Age 41.3 45.5 45.5
Village of Glenview Adopted 2016 Budget 17
Population Diversity*
*Respondents could select more than one category
School Enrollment*
Notes:
*Population over the Age of 3
Number at top indicates total school enrollment
Housing Characteristics
2000 Census 2010 Census 2014 ACS
Average Household Size 2.67 2.62 2.75
Median Home Value $336,000 $534,700 $469,200
Education*
High School Graduate or Higher 27,215 94.30%29,723 95.70%30,533 95.3%
Bachelor's Degree or Higher 16,140 55.90%19,474 62.70%19,576 61.1%
*Population over the age of 25
2000 Census 2010 Census 2014 ACS
Village of Glenview Adopted 2016 Budget 18
Owner versus Renter Occupied Housing
Transportation Characteristics
Federal Highways
I-294 – Tri-State Tollway
I-94 – Eden Expressway
Railroad
Amtrak – 2 Routes; the Empire Builder and Hiawatha Routes
Metra – Milwaukee District North Line – 2 Stations; Glenview Stop and Glen/N. Glenview
Airports
O’Hare International Airport
Commute Time
2000 Census 2010 Census 2014 ACS
Mean Travel Time (in minutes) 29.4 29.8 30.5
Village of Glenview Adopted 2016 Budget 19
Commuting Mode of Transportation
Economic Characteristics
Village of Glenview Adopted 2016 Budget 20
Principal Area Employers
Private Employment in the Village of Glenview*
*Source: Illinois Department of Employment Security
Year Number of Private
Companies
Percent
Change
Number of Private
Company Jobs
Percent
Change
2003 1,677 1.76% 19,888 7.49%
2004 1,765 5.25% 20,453 2.84%
2005 1,834 3.91% 20,700 1.21%
2006 1,956 6.65% 21,509 3.91%
2007 2,037 4.14% 23,062 7.22%
2008 2,086 2.41% 23,343 1.22%
2009 2,098 0.58% 23,398 0.24%
2010 2,121 1.10% 23,240 -0.68%
2011 2,123 0.09% 23,994 3.24%
2012 2,172 2.31% 23,472 -2.18%
2013 2,234 2.85% 24,177 3.00%
2014 2,310 3.40% 24,928 3.11%
Village of Glenview Adopted 2016 Budget 21
Private Area Employers by Job Sector*
*Source: Where Workers Work
Unemployment Rates*
The Village’s most recent unemployment figure indicates a rate of 5.1%, which is 2.0% below the State
of Illinois rate of 7.1% and 1.1% below the National rate of 6.2%.
*Source: Illinois Department of Employment Security
Village of Glenview Adopted 2016 Budget 22
Budget Process Overview
The operating budget process usually spans over several months and
involves analysis of expenditures and revenues. The
Budget is prepared using the modified accrual basis of
accounting for all funds.
Prepare Financial Forecast
The financial forecast is developed by
Administrative Services staff and includes multi-
year projections of revenues and
expenditures. The starting point of this
analysis is where the previous year ended and
the current revenue trends are analyzed.
Develop Department Business Plan
Departments are required to update and expand
their Business Plans on an annual basis in
conjunction with the budget process. An in depth
review of current goals, initiatives and projects provide a
framework in budget requests.
Submit Department Request
Departments analyze their historical trends and review upcoming projects to make an initial budget
request to the Village Manager.
Review Operating Requests
After departments have submitted their initial requests, they meet with the Village Manager to
review and justify their projects and programs. This process may occur several times throughout
the budget process.
Manager Review of Requests
The Village Manager will make adjustments, increasing or decreasing the department budgets
based on Village Board and management priorities.
Board Work Sessions
The Village Board holds several workshop sessions and invites the public to attend. Each
workshop has a different focus and all funds are presented.
Public Hearings
The public has the opportunity to speak at the workshops and also at the hearing where the budget
is officially adopted. Additionally, staff holds a Capital Improvements Program open house
specifically intended to outline planned projects and to receive citizen feedback. The Village
Board does take citizen comments into consideration when reviewing and editing the budget.
Amending the Budget
Following the adoption of the budget, any adjustments at the Fund Level must be approved by the
Village Board and requires a Resolution.
Prepare
Financial
Forecast
Develop
Department
Business Plan
Public
Hearings
Manager
Review of
Requests
Review
Operating
Requests
Submit
Department
Requests
Board Work
Session
Village of Glenview Adopted 2016 Budget 23
Residents of GlenviewVillage BoardVillage Manager Village Manager's OfficeAdministrationHuman ResourcesCommunicationsLegal ServicesJoint DispatchAdministrative ServicesAdministrationSupport Services (GIS & IT)FinanceResolution CenterBusiness Process/RecordsPublic Works AdministrationFacilitiesStreets and ForestryWater and SewerFleet ServicesPolice Police OperatingPolice PensionFire Fire OperatingFire PensionForeign Fire InsuranceCommunity DevelopmentAdministrationInspectional ServicesPlanningEngineeringSpecial Service AreasVillage of Glenview Adopted 2016 Budget 24
Schedule Kick-off
July Department Head Retreat
Budget Entry Training
Level 1 - Department Budget Development
August Departments complete budget entry for 2015 Projections and 2016 Budget
Budget Team Reviews 2015 Projections and 2016 Budget - All Funds
Level 2 - Manager Review
August Village Manager and Budget Team Review Department Budgets
2016 Personnel Initial Projections Complete
Level 3 - Budget Workshops/Board Review
September 15, 2015 Public Presentation of Corporate Fund Projections
October 1, 2015 Public Presentation of Corporate Fund Department Budgets and Miscellaneous Funds
October 20, 2015 Public Presentation of Water and Sewer Rates and Miscellaneous Funds
October 28, 2015 Public Presentation of Capital Improvement Program and Remaining Funds
Level 4 - Levy Hearing and Public Budget Display
November 17, 2015 Public Hearing on Proposed 2015 Tax Levy Ordinance (First Reading)
November 17, 2015 Public Hearing on Proposed 2015 SSA Tax Levy Ordinances (First Reading); adoption of same
November 20, 2015 Proposed Budget on Display for Public Inspection at Village Hall, Library and on the
Village's Website
Level 5 - Budget Hearing, Levy and Budget Adoption and Legal Filings
December 1, 2015 2016 Public Employee Total Compensation Packages posted on Village Website
December 8, 2015 Public Hearing on the Proposed 2016 Budget; adoption of same
December 8, 2015 Proposed 2015 Tax Levy Ordinance (Second Reading); adoption of same
December 16, 2015 File 2016 Budget Resolution, 2015 Tax Levy and 2015 SSA Levy with the Cook County Clerk
December 16, 2015 File 2016 Certificate of Estimated Revenue by Source with the Cook County Clerk
December 16, 2015 File Truth in Taxation Certification with the Cook County Clerk
2015 Schedule for FY 2016 Budget Preparation
Village of Glenview Adopted 2016 Budget 25
Basis of Budgeting
This section describes the basis upon which the budget is developed. The Village’s budget is
generally based on standards set forth in Generally Accepted Accounting Principles (GAAP). The
revenues, expenditures, and transfers for the Village’s Governmental Funds are prepared on a
modified accrual basis consistent with Generally Accepted Accounting Principles (GAAP). The
revenues, expenditures, and transfers for the Village’s Enterprise Funds, Internal Services Funds,
and Pension Trust Funds are prepared according to full accrual accounting principles consistent
with GAAP.
Under modified accrual accounting, revenues are recognized when measurable and available and
expenditures are recognized in the accounting period in which the associated liability is incurred.
Under full accrual accounting revenues are recognized in the accounting period in which they are
earned while expenses are recognized in the period they are incurred. The modified accrual
accounting method is used for both the basis of budget and accounting.
There are few instances in which the Village’s budget deviates from GAAP. These include:
For all accounting funds, compensated absences, which are not recognized in the Adopted
Budget, are accrued under GAAP and reported in the Village’s Comprehensive Annual
Financial Report as a long-term liability.
The budget document does not convert all funds to a Village-wide Statement of Net
Position and Statement of Activities (and the accompanying Reconciliations) as required
under GASB Statement Number 34, but the Village presents this information in its
Comprehensive Annual Financial Report (CAFR).
Budgetary Enterprise Funds deviate from GAAP and are illustrated in the differences
between the Actual and Budget columns. These deviations include:
o The Budget column will recognize capital outlays and debt financing as expenses
and revenues respectively, rather than adjusting the appropriate balance sheet
accounts in accordance with GAAP; the Actual column will recognize these items
as non-expensed.
The Village’s accounting system is maintained on a basis consistent with the adopted budget. This
enables departments to monitor their budget by utilizing the enterprise management system. At
the end of each fiscal year, the Village makes appropriate adjustments to bring the system in line
with GAAP. These adjustments allow the Village to convert its financial structure from the budget
format to a format that is able to meet the requirements of reporting in the Comprehensive Annual
Financial Report (CAFR). All year-end adjustments are carefully reviewed by the Village’s
outside auditor to ensure their propriety.
Legislative Requirements
Illinois Compiled Statutes (50 ILCS 330/), Illinois Municipal Budget Law, and Cook County filing
requirements have regulations that certain timelines be met during the Village’s budget process.
The chart below summarizes these requirements and identifies the date completed for the 2016
budget process.
Village of Glenview Adopted 2016 Budget 26
Action Required Municipal Code Or Glenview
Process
Illinois Statute/
County Deadlines
Date
Completed
Budget Officer presents
tentative Operating budget to
the Board of Trustees
On or before the first Friday of
October NA Sept 15
Proposed Annual Budget made
available for public inspection
At least 10 days prior to the
required public hearing
At least 10 days prior
to the required public
hearing
Nov 20
Legal Notice of Public Hearing At least one week prior to the
public hearing
At least 7 days prior to
the required public
hearing
Nov 26
Public Hearing on Proposed
Annual Budget
Not less than one week after the
tentative budget is made
available for inspection
Held prior to adoption Dec 8
Adoption of the Annual Budget
by the Board of Trustees Prior to the start of the fiscal year Prior to the end of the
first quarter of the year Dec 8
Public Hearing in the Proposed
Tax Levy Prior Adoption Prior to Adoption Nov 17
Adoption of the Annual Tax
Levy by the Board of Trustees
In time to meet the filing
requirement of the last Tuesday
in December
In time to meet the
filing deadline Dec 8
Filing the Tax Levy with the
County Clerk’s Office
On or before the last Tuesday in
December
On or before the last
Tuesday in December Dec 16
Filing the Truth in Taxation
Certification
On or before the last Tuesday in
December
Filed with the Tax
Levy Dec 16
Filing the Budget Ordinance
with the County Clerk’s Office
Within 30 days of
adoption by the Board
of Trustees
Dec 16
Revenues
Like a business, a Village must have revenues to pay for the services it provides its citizens. The
Village cannot spend money it does not have on service delivery. Accordingly, service levels
depend heavily on the amount of monies the Village collects. Revenues come in two broad
categories: taxes and charges for services.
Taxes are broad-based revenues intended to cover basic services such as public safety or street
repair. Tax revenue is used to provide services all residents and businesses benefit from. Taxes
may be assessed on the basis of property valuation (property taxes) or upon the basis of a
business transaction (sales taxes). The Village of Glenview collects revenue from both of these
sources.
Charges for services and/or fees are assessed directly to the beneficiary of the service and may be
intended to cover all or only a part of the service provided, such as; licenses and permits and utility
charges. In those instances in which the charge is insufficient to cover the cost of service, the
Village must subsidize the service with its general tax revenues. Revenues, both taxes and charges
for services, are primarily derived from three sources; local, state shared and grants/entitlements.
The various funding sources are discussed in the Revenue Highlights section of this document.
Matching Revenues to Expenditures
Governments separate the accounting of revenue sources because of internal or external
restrictions. For instance:
Village of Glenview Adopted 2016 Budget 27
The Village cannot use Motor Fuel Tax revenues to pay for public safety operations
(statutory limitations).
The Village cannot use E-911 Communications revenues to pay for road improvements.
For these reasons, the Village follows rules promulgated by the Government Accounting Standards
Board (GASB) and uses fund accounting to record and report its financial transactions.
Each fund is a self-balancing set of accounts used to track the activity of specific revenues or series
of revenues. Fund types that involve service delivery include the Corporate Fund, Special Revenue
Funds and Enterprise Funds. These three fund types account for most of the Village’s service
delivery. The Corporate Fund is the largest fund and accounts for most primary services.
Special Revenue Funds account for the proceeds of special revenue sources, taxes, charges or
grants that are used to finance projects or activities as required by law or contractual agreements.
Enterprise Funds are used for those activities designated by the board to operate on a self-funding
basis, using accounting methods similar to business enterprises. The intent of an Enterprise Fund
is to earn sufficient profit to ensure the fund’s continued existence without reliance on general tax
revenues.
Other fund types used are Debt Service, Capital Projects and Internal Service. These funds
account for transactions not related to service delivery. Instead, they account for the financing,
construction and inter-department services of the Village.
The chart below illustrates the relationship between specific revenues and the type of fund they
are recorded in; as well as the fund types each department is recorded in.
Revenues Corporate Special
Revenue
Enterprise Capital
Projects
Shared
State Sales Tax √
State Income Tax √
Motor Fuel Tax √
Grants √ √
Local
Property Taxes √ √
Sales Tax – Home Rule √
Utility Tax √
Hotel Room Tax √
Licenses √
Fees √ √ √
Permits √
Charges for Services √ √ √
Fines √
Village of Glenview Adopted 2016 Budget 28
The Corporate Fund is the recipient of a number of different types of revenues, whether they are
local or shared. Most departments in the Village provide general services, which are expensed in
the Corporate Fund. Thus, revenue is “matched” with the expenditure or service provision.
Departments may provide services that are recorded in funds other than the Corporate Fund. These
“special revenues” must be segregated from other revenues, because of legislative, regulatory or
board requirements. In providing services through these special funds, expenditures are recorded
in Special Revenue Funds, again to match the expenditures against its revenues.
Revenues Corporate Special
Revenue
Enterprise Capital
Projects
Departments
Public Works √ √ √
Police √ √
Fire √ √
Community Development √ √ √ √
President and Board √
Village Manager’s √ √ √
Administrative Services √ √ √
General Government √
Village of Glenview Adopted 2016 Budget 29
Budget and Financial Policies
The Village of Glenview’s budget and financial policies are the basic guidelines for the
management of the Village’s fiscal operations. The policies were developed within the parameters
of the Illinois State Statutes and the Village of Glenview Municipal Code. The policies assist the
Village Board and Staff in preparing the budget and managing the Village’s fiscal affairs
throughout the budget period. Policies will be reviewed during each budget process and modified
as appropriate to accommodate fiscal conditions, environmental challenges, and Village Board
policy initiatives.
Budget Policies
The fiscal year of the Village of Glenview will begin on January 1 of each calendar year
and end on December 31 of the same calendar year. All accounting and budgeting
functions of the Village will occur in conjunction with this fiscal time period.
The Budget will be prepared on a basis consistent with Generally Accepted Accounting
Principles (GAAP). Any exceptions to preparing the budget on a basis consistent with
GAAP will be disclosed in the Basis of Budgeting Section of this document.
The Budget Officer of the Village, on or prior to the first Friday of October of the year
preceding the first year of the forthcoming budget period, will submit to the Village Board
a Proposed Budget.
The Proposed Budget, submitted to the Board of Trustees for adoption shall contain:
o Estimates of revenues available for the Village for the fiscal year for which the
budget is drafted, together with recommended expenditures for the Village.
o Revenue estimates and expenditure recommendations shall be presented in a
manner which is in conformity with good fiscal management practices.
o There must be substantial conformity to a chart of accounts recommended by the
National Committee on Governmental Accounting, the comptroller of the State or
the department of local government affairs of the State or successor agencies shall
be deemed proof of such conformity.
o The budget shall contain actual or estimated revenues and expenditures for the two
years immediately preceding the fiscal year for which the budget is prepared;
o Each budget shall show the specific fund from which the anticipated expenditures
shall be made.
Expenditures from the capital equipment purchase repair or replacement fund shall be
budgeted in the fiscal year in which the purchase, repair or replacement of capital
equipment will occur.
The President and Board of Trustees shall make the tentative annual budget conveniently
available to public inspection for at least ten days prior to the passage of the annual budget.
Not less than one week after the tentative annual budget is made available for public
inspection, and prior to final action on the budget, the president and board of trustees shall
hold a public hearing on the tentative annual budget, after which hearing, the
Village of Glenview Adopted 2016 Budget 30
tentative budget, without any further inspection, notice or hearing, may be further revised
and adopted by vote of the president and board of trustees. Notice of the public hearing
shall be given by publication of a legal notice in a newspaper having a general circulation
in the Village at least one week prior to the time of the hearing.
If the budget, as approved by fund, needs revision, the Village Board has the authority to
revise the budget by reducing, adding, and changing dollar amounts within the budget.
This action shall be in the form of a Budget Amendment. A Budget Amendment does not
require a public inspection, notice and/ or hearing, as is required for the original budget
adoption.
A Budget Amendment is approved by the Village Board via Resolution. The Village Board
adopts the budget at the Fund level. A budget amendment is only required if budgetary
authority, or expenditures, are projected to exceed the adopted amount at the Fund level.
The Budget Officer (Village Manager) is authorized to make transfers between
departments (within the same fund), no budget amendment is required.
The Budget must be balanced, meaning the estimated expenditures do not exceed estimated
revenues and other available funds. The balanced budget must also adhere to the minimum
standards set for in the Village’s Fund Balance Policy.
The Budget Document will be published in a format that satisfies all criteria of the
Government Finance Officer’s Association that satisfies all criteria of the Government
Finance Officer’s Association Distinguished Budget Program.
Fund Balance Policies
The Corporate Fund reserve (fund balance) will be maintained at 30% - 40% of total
expenditures. Total expenditures include transfers out of the fund.
The fund balance of the Utility Enterprise Funds (Water, Sewer, and North Maine) includes
fixed assets, capital, debt and cash. The goal of the utility funds is to remain self-sufficient.
A reserve cash balance policy has been put into place to ensure positive cash flow for
operations. This reserve balance is 30 days of operating expenditures, excluding capital
and debt service.
The Maintenance Equipment Replacement Fund (MERF) cash reserves are to be
maintained at a zero balance. In the event the fund experiences a negative or positive cash
balance, a plan is to be put into place to recover or draw down cash to a zero balance.
The Capital Equipment Replacement Fund (CERF) cash reserves are to be maintained at
40% of the calculated accumulated reserves.
No minimum fund balance has been established for the Special Tax Allocation Fund,
Insurance and Risk Fund, Commuter Parking Fund, Corporate Purpose Bonds Fund, and
Capital Project Funds.
Village of Glenview Adopted 2016 Budget 31
Revenues
The Village shall maintain a broad-based, well diversified portfolio of revenues.
Forecasted revenues are calculated by using a minimum three year trend analysis and are
forecasted for the next three to five years. Adjustments to revenue forecasts are performed
annually.
Property Taxes are adjusted based on new or improved Equalized Assessed Valuation
(EAV). New EAV is defined as annexed property, while improved EAV is permitted
property improvements.
All Village rates and fees are reviewed annually and adjusted if necessary.
Capital Projects
Project costs must be greater than $50,000 to be considered a Capital Project
Impacts on the Village’s future operating costs must be included in the project planning
and incorporated within the respective department’s operating budgets.
As Capital Project contracts are awarded the budget authority will remain with the
projected until completion (project life budgeting).
All projects must have identified and approved funding sources.
Projects will not start until the funds have been received – bond, loan or cash flow.
Exceptions will be made for reimbursable projects only (Special Service Area and
reimbursable grant projects).
Debt Management
The Village is home rule unit and there is presently no statutory limit on the amount of
general obligation debt outstanding.
When advantageous to the Village the type of debt to be issued is General Obligation Debt
with annual abatements to the Debt Service Levy based upon acquiring debt service
resources from alternate revenue sources.
Long-term debt is not to be issued to finance current operations.
The maturity date of any debt will not exceed the reasonably expected useful life of the
project financed.
The Village issues long-term debt to only those capital improvements that cannot be
financed from current assets.
Village of Glenview Adopted 2016 Budget 32
Investments
The Village of Glenview’s Investment Policy is adopted by the Board of Trustees. In
accordance with that policy, public funds will be invested in a manner which will provide
the maximum security of principal invested with secondary emphasis on providing the
highest yield while meeting the daily cash needs of the Village.
The policy includes the prudent measure to safeguard public funds through detailed
collateral agreement requirements terms and conditions.
The policy excludes the use of derivatives.
All investments will conform to applicable State statutes and Village policies governing
the investment of public funds.
The policy is routinely reviewed with the Village’s investment advisor.
Village of Glenview Adopted 2016 Budget 33
VILLAGE OF GLENVIEW
BUSINESS PLANS AND PERFORMANCE
MEASURES
Village of Glenview Adopted 2016 Budget 34
Business Plan and Performance Measures
The Village Budget is developed using the adopted Administrative Goals and department Business
Plans as the road map for where administrative and financial efforts are to be targeted in the upcoming
year. The departments’ Business Plans support the Administrative Goals and also address additional
initiatives that are needed within the department. The Administrative Goals provide a long-term vision
and for each goal, initiatives are identified to move the organization towards improvement. These
initiatives are reviewed and updated annually by management and the Board of Trustees.
Administrative Goals: Each year, as part of the budget process, the Village Manager,
Department Heads and other department representatives attend a strategic planning session
where the long term financial plan is reviewed and goals for the Village Manager are established
and adopted by the Village Board of Trustees. This session includes an update of the current
year’s goals and setting priorities for the next fiscal year. The FY 2016 Administrative Goals
detailed on the next few pages include both financial and strategic goals as follows:
o Financial Goals are imbedded within the Administrative Goals and the long-term financial
plan for the Village is incorporated within each goal. The Village Board is constantly
evaluating the village’s financial position and taking action to maintain and improve
financial health.
o Strategic Goals are also part of each Administrative Goal. Strategic Goals are typically a
result of a multi-year plan, a study or a new directive and can generally fall within the
following categories: Organization, Technology, Financial Health, Municipal
Collaboration, Planning and Economic Development; Customer Service and Capital
Improvement.
Department Business Plans: Departments align their Business Plan with the Administrative
Goals on an annual basis and update their Business Plans quarterly during the year. Progress
on Business Plan initiatives are used for performance tracking and measurement.
Performance Measures: Performance Measures track each Departments progress toward
completing or achieving their initiatives. Departments update performance data throughout the
year and use these measures to provide data to report on the success or difficulty in service
delivery, support budgetary funding requests, or develop best practices.
How it All Works Together: The Department Business Plan is developed by using the Village-
wide Administrative Goals as the foundation. The projects, action steps and initiatives in the
business plan are intended to move the Administrative Goals toward completion.
Administrative GoalsStrategic
Goals
Financial
Goals DepartmentsBusiness Plans
Performance
Measures Community Results
BoardBudget
Village of Glenview Adopted 2016 Budget 35
Department Action StepsPrimary Department Target DateMake recommendations to ensure structural balance in Village's 3-year operating budget.Administrative Services OngoingMeet the Affordable Care Act reporting requirements to the Internal revenue Service for FY2015Village Manager's Office Q1 2016In an attempt to stabilize pension fund contributions, continue to monitor experience of all Village pension funds against their actuarial assumptionsAdministrative Services Q2 2016Implement the new GASB 68 which will account for the full pension liability on the entity-wide financial statements to showthe present obligation to pay these future deferred benefitsAdministrative Services Q2 2016Review financial policies (Insurance/Risk Fund Balance, Pension Funding, etc.) with the Board of Trustees Administrative Services Q2 2016Continue implementation of water meter replacement program and convert the Construction Drawdown Loan to a Term Loan by August 1, 2016Administrative Services Q3 2016Conduct a water and sewer rate study effective for the 2017 Glenview water and sewer rates Administrative Services Q3 2016Close North Maine Fund by December in alignment with the final 2007B debt payment Administrative Services Q4 2016Review alternatives for departmental or divisional consolidation to achieve cost savings; evaluate workflows and identify opportunities for improvement.Village Manager's Office OngoingConduct implementation for new Time & Attendance and Scheduling Software Administrative Services Q4 2016Continue to address paper backlog through conversion of documents into electronic document management system and through compliance with records retention scheduleAdministrative Services Q4 2015Train employees and develop upgraded Village intranet site (EIC) to streamline workflow processes and facilitate collaboration and records managementAdministrative Services Q4 2015Manage the Municipal Center project to relocate and consolidate Village Hall into the Police Department through an addition and remodel of the building. Manage operations, including temporary workspaces, building construction, project budget and transitioning into the remodeled facilityVillage Manager's Office Q3 2015Administrative GoalContinue analyzing operations, staffing, and programs to ensure cost-effective, efficient, and quality service is provided to residents and businesses OperationsFinancial Policies and PracticesContinue improving operating budget, financial practices to promote efficient service delivery, fiscal responsibility, and transparencyVillage of Glenview Adopted 2016 Budget 36
Department Action StepsPrimary Department Target DateExpand electronic distribution of Commission packetsAdministrative Services Q2 2016Develop next three-year IT strategic planAdministrative Services Q2 2016Evaluate software for residents to view their water consumptionAdministrative Services Q4 2016Implement Police, Fire and PW mobile communications improvementsAdministrative Services Q4 2016Continue GIS data development and analysis (traffic flow, speed limit, capital asset tracking, pre-plans for New World Mobile)Administrative Services Q4 2016Implement master plan recommended upgrades to the Supervisory Control and Data Acquisition systemAdministrative Services Q4 2016Develop and implement GovIT Consortium computer and network standards to drive savingsAdministrative Services Q4 2016Implementation of Facebook in fall 2015, continuing into 2016 for the execution of Twitter and Instagram as effective social media law enforcement toolsPoliceOngoingAnalyze implementation of Wearable Recoding Devices for the Police Department after receiving direction and legislation from the State along with future technology advances.Administrative Services OngoingContinue outreach with major employers and sales-tax generating businesses within the VillageCommunity Development OngoingManage ongoing development projects such as the Bess parcel, the former Matty’s site, the Prairie Glen Corporate Campus vacant lot, and the Gibson propertyCommunity Development OngoingReview options for the previous Village Hall site on Waukegan Road with the Development Advisor for potential redevelopmentCommunity Development Q4 2015Facilitate the Comprehensive Plan process, including recommendations from the Comprehensive Plan Committee and Plan Commission prior to final consideration by the Village BoardCommunity Development Q3 2016Revisions to the Appearance Code to streamline the approval process (introduce administrative approvals) and to bring the regulations into compliance with recent Supreme Court casesCommunity Development Q4 2016Economic Development Enhance the Village’s community planning and economic development efforts to continue improving the quality of life in the Village of GlenviewAdministrative GoalContinue to guide the analysis, design and implementation of information and technology assets leveraging projects across multiple departments to support Village operations and provide excellent customer service Information TechnologyVillage of Glenview Adopted 2016 Budget 37
Department Action StepsPrimary Department Target DateContinue and expand Municipal Partnering Initiative (MPI) projects/participation in order to achieve cost savings containment by leveraging economies of scalePublic Works OngoingMonitor dispatch service operation and performance to ensure quality service to all agency customers. Evaluate potential joint dispatch opportunitiesVillage Manager's Office OngoingFacilitate a conversation with the Park District regarding the potential long-term ownership, maintenance and use of the floodway buyout parcels on Lower Pine Street and South CirclesCommunity Development Q1 2016Continue seeking funds through the State and Federal appropriations and authorization process Community Development OngoingContinue to monitor the Amtrack Hiawatha service expansion process, including objecting to any modifications of the A-20 staging area which would significantly impact many Glenview neighborhoods and businessesVillage Manager's Office OngoingProactively monitor federal and state legislative issues and advocate action where necessary. Focus particularly on pension reform, streamlined sales tax, state-shared revenues, and other potential revenue and budgetary impactsVillage Manager's Office OngoingContinue to monitor IDOT’s budget situation and advocate for locally beneficial traffic capacity improvement projects including Milwaukee/West Lake (2019), Sanders/Willow (2019), East Lake/Waukegan (TBD) and Shermer/Willow (TBD)Community Development OngoingContinue to support progress for a potential River Separation Project by MWRD to benefit the Tall Trees Subdivision Community Development OngoingContinue implementation on the accelerated stormwater improvement program as approved by the Village Board moving forward projects as designs are completed and local support is receivedCommunity Development OngoingContinue the implementation of the 2016-2020 Capital Improvement Program (CIP) including the three-year design process to ensure project estimates are accurate and project’s ready for letting and provide a update to the Village Board on all infrastructure needs as part of the Village Board CIP Budget WorkshopCommunity Development Q3 2016Host an Infrastructure Management Systems (IMS) Board Workshop to review the fall 2015 roadway condition results and recommendationsCommunity Development Q1 2016Facilitate the coordination with the businesses and the regulatory approvals for the reconstruction of The Glen Town Center streetscape and the awarding of a contract to construct the workCommunity Development Q1 2016Prepare preliminary designs for the reconstruction of the Glenview Road streetscape and obtain Village Board feedback Community Development Q2 2016Analyze and use feedback from the recent Community Survey for how residents prefer to receive communications and rated topics of importanceVillage Manager's Office Q4 2015Study the scope and structure of GVTV. Provide options and recommendations to address future needs Village Manager's Office Q4 2015Continue succession planning efforts to develop employees' skill sets in order to plan for future organizational needs Village Manager's Office OngoingContinue to host the Citizen’s Police Academy with class #10 planned to commence in 2016 Police Q2 2016Continue improving the capital improvement program planning process pertaining to infrastructure and facilities projects in an effective, fiscally – responsible mannerCommunications and Organizational DevelopmentEnhance the Village’s communication program to promote expedient and effective dissemination of information to internal and external customers of the Village; provide continued training for Village employeesContinue developing intergovernmental relationships to enhance the overall quality of life in the Village Intergovernmental RelationsCapital ImprovementsAdministrative GoalVillage of Glenview Adopted 2016 Budget 38
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Village of Glenview Adopted 2016 Budget 39
VILLAGE OF GLENVIEW
DEPARTMENT BUSINESS PLANS
Village of Glenview Adopted 2016 Budget 40
Department Business PlanCategory and Target DateVillage Manager's Office Provide courteous, prompt and efficient service to enhance the level of resident and customer satisfactionCustomer ServiceCatalog and preserve Village ordinances, resolutions, agreements and Village Board meeting minutesOngoingRespond to requests for information with expediency and accuracy. Coordinate FOIA requests with legal and departmental representativesOngoingAssist the public with requests for special events, processing permits and bringing event-related information to the attention of Village Board as warrantedOngoingEnsure that the Village Board is provided with the necessary forums and information to establish the Village Manager's goals, provide direction to staff on issues, and set policiesOrganizationCoordinate the Village Board's annual goal-setting retreat and provide all necessary preparatory reports and supporting commentary for this retreat Q3 2016Coordinate an annual schedule of Executive Sessions and Workshops with the Village Board OngoingProvide timely information updates to the Village BoardOngoingProvide orientation for newly elected officials and assist with new commissioners orientations OngoingConduct semi-annual review for release of Executive Session minutes and destruction of audio tapes Q1 & Q3 2016Ensure legal and legislative support is used efficientlyFinancial HealthReview legal and legislative expenditures to ensure costs are assigned correctly and remain within budget OngoingMonitor federal and state legislative action that could have an impact upon the Village. Closely monitor State budgetary actions or impacts OngoingEnsure the Village maintains a competitive and cost-effective compensation plan to attract and retain quality employees Financial HealthConduct annual health plan review and analyze estimated cost impact of new federal health insurance coverage requirements, and develop a responsive long-term Village strategyOngoing Complete a job description analysis for all existing positions that includes minimum qualifications; accurate and thorough essential duties; and develop a recommendation for a revised salary grade system that has internal and external equity Ongoing Continue to work with the Wellness Committee to develop a Wellness Program that includes incentives Q3 2016Implement the benefit eligibility software Work TerraQ3 2016Roll out new EAP provider, The Standard, to employeesQ1 2016Comply with federal reporting requirements for the Affordable Care Act for benefit year 2015 Q1 2016
Village of Glenview Adopted 2016 Budget 41
Department Business PlanCategory and Target DateVillage Manager's Office Continue to provide value added services that enable Village Departments to meet their goals and objectives OrganizationDevelop comprehensive village-wide training program, including: annual EEOC/IDHR legal compliance trainings for supervisors, quarterly supervisor meetings, Legal 101, and training programs for supervisors and front line employees. Ongoing Continue to support and manage the new employee orientation process with departments Ongoing Develop procedures for implementing the Identity Protection Policy and provide training for appropriate Village staffQ4 2016Continue to evaluate and improve processes that result in greater efficiencies. For example, applicant tracking and a separate human resource module for LaserficheOngoing Update Employee Handbook Q4 2016Facilitate Police Officer recruitment process and establish eligibility list September 2016Q2 & Q3 2016Continue to support and refine recruitment process for TelecommunicatorsQ2 2016Research, evaluate and select a performance evaluation software that will improve and automate the employee evaluation processQ4 2016Maintain and enhance the Village's risk management function and loss prevention programs in order to minimize the frequency and severity of loss OrganizationProvide quarterly risk management trend reports for department head team.OngoingManage transition to new occupational health provider and continue to educate employees on the process. OngoingAnalyze insurance options, including excess liability pool, IRMA, and self insured modelsQ3 2016Support the communications goals and action steps of each Department/ Division’s Business Plan; the Village Manager and Board of Trustees OrganizationContinue producing and improving Village Report, E-Glenview, relevant web content, and printed materials as requested by Departments and more as requestedOngoingIncrease outreach efforts, including use of social media, to provide opportunities for residents and other constituencies to have input and seek out services through a variety of platformsOngoingContinue with volunteer programming utilizing GVTV studio and volunteer talentOngoingContinue to add to the content of the GVTV YouTube channelOngoingContinue to develop original programming that supports village functions and community events with wide audience appealOngoingImprove new Village Hall video and web streaming production processesQ1 2016Disseminate and implement an internal Village of Glenview Style Guide for uniformity, consistencyQ2 2016Village of Glenview Adopted 2016 Budget 42
Department Business PlanCategory and Target DateVillage Manager's Office Facilitate optimal responses to emergency service calls and provide high-quality dispatch services to external and internal customersCustomer Service Dispatch appropriate resources on emergency service calls OngoingCommunicate regularly with internal and external customers about their needs and satisfaction OngoingProvide efficient and high-quality service to emergency service calls to meet or exceed industry standardsOngoingDevelop monthly or quarterly reporting with performance metrics to deliver to external customersOngoingContinue to implement cross-training and cross-train staff between North (Highland Park) and South (Glenview) Dispatch CentersOngoingContinue to review, modify, and add policies and procedures to the 9-1-1 Dispatch operations manualOngoingContinue to manage budget, specifically overtime, FLSA, hire back, and part-time expenseOngoingContinue to build the part-time dispatcher poolOngoingContinue leading an operations committee with members of dispatch and the fire department to improve operational awareness between the two departments and review operating proceduresOngoingParticipation of dispatch staff in incident drills with external customersOngoingHold meetings with established advisory group for New World software with internal and external customersOngoingResearch and plan for the implementation of Text to 911Q1/Q2 2016Implement Power DMS software to track policies and certifications of the TelecommunicatorsQ2/Q3 2016Update continuing education program with IDPH and Lutheran General HospitalQ1 2016Develop new communication tools for internal staff knowledge between North and South Dispatch centersQ2 2016Complete data conversion from the legacy New World System to the updated New World SystemQ2 2016Continue to implement New World software updatesQ2 2016Continue to explore expanded services with other agenciesOngoingVillage of Glenview Adopted 2016 Budget 43
Department Business PlanCategory and Target DateAdministrative Services DepartmentManage the Villages accounts to ensure compliance with applicable regulations and adoption of best practicesFinancial HealthMonitor the opportunity to refund Bond Series 2009A (Glenview Public Library)Q1 2016Review Village private activity uses on public property for bond complianceQ1 2016Continue the comprehensive review and reconciliation of development escrow accountsQ1 2016Complete implementation of SharePoint Team Site for grants including training and process to add contentQ1 2016Integrate lease and agreement monitoring schedule with billing schedule (coffee shops, Joint Dispatch, private benefit signals, etc.)Q1 2016Coordinate the continuity of financial functions during the transition to a new facility (W-2's, payroll, list of bills, water billing, etc.)Q1 2016Evaluate opportunity to acquire expertise to actively manage a portion of the Village's investment portfolioQ1 2016Review all outstanding accounts receivables for potential close-outQ2 2016Finalize the updated list of bills report per Board direction to provide additional information regarding Village expenditures in an easy-to-read formatQ2 2016Implement the new GASB 68 which will account for the full pension liability on the entity-wide financial statements to show the present obligation to pay these future deferred benefitsQ2 2016Review financial policies (Insurance/Risk Fund Balance, Pension Funding, etc.) with the Board of TrusteesQ3 2016Convert AMI Construction Drawdown Loan to a Term Loan by August 1, 2016Q3 2016Conduct a water and sewer rate study effective for the 2017 Glenview water and sewer ratesQ4 2016Continue to cross-train and further document payroll, accounts payable, budget, accounts receivable, and monthly general ledger close functionsQ4 2016Conduct implementation for new Time/Attendance & Scheduling softwareQ4 2016Continue to improve policies and procedures related to the management of the Village's capital improvement funding and capital asset tracking Capital ImprovementsManage schedule, prepare and file the Waukegan/Golf TIF annual reportQ2 2016Complete an update to the Glen Tax Increment Financing Proforma and TIF Management and Retirement PlanQ4 2016Continue to improve capital asset tracking in consultation with the auditor and GIS staff to develop a more integrated solution to add and remove assetsQ2 2016Budget to meet the Village's operating needs and management objectives while maintaining compliance with applicable regulations and using best practicesFinancial HealthContinue to enhance the presentation of information in the budget document for GFOA Distinguished Budget Award submission Q1 2016Continue to monitor federal and state legislative issues particularly on pension reform and revenue to respond and appropriately budget and account for any required changesQ4 2016Use remaining North Maine Fund cash for 2016 reallocations. Close North Maine Fund by December in alignment with the final 2007B debt payment Q4 2016Improve utilization of integrated automated financial system to support the procurement of goods and services in accordance with requirements and best practicesInformation Technology Design and implement SharePoint Team site for Village-wide purchasing for current year bids, proposals, agreements, certificates of insurance and performance and payment bondsQ1 2016Ongoing management of prevailing wage act compliance as it applies to Village procurements and monitoring of legislative activity Q2 2016Evaluate opportunity to consolidate vendors as a result of moving into one facility (Fed-X, postage, office supplies, etc.) Q4 2015Design and implement public bid distribution site through SharePointQ4 2016Target opportunities to participate in local, state and national cooperative purchasing contracts Q4 2016
Village of Glenview Adopted 2016 Budget 44
Department Business PlanCategory and Target DateAdministrative Services DepartmentManage citizen requests through the Resolution Center (RC) and monitor and evaluate Village responseCustomer ServiceEvaluate customer service traffic and response times after commencing operations in new Village Hall.Q1 2016Evaluate the operations and service level to support a Certificate of Payment program after meter change out implementationQ3 2016Research opportunities to automate customer survey input for work ordersQ3 2016Update the Glenview Municipal Code to align with all changes resulting from the meter change out programQ4 2016Evaluate the opportunity to change Glenview water billing cycles from quarterly to monthlyQ4 2016Design and implement a process to track the meter installation lifecycle between Community Development, Administrative Services, and Public WorksQ4 2016Evaluate software for residents to view their water consumptionQ4 2016Manage information technology training programs to continue to improve business processesInformation Technology Implement Police Lobby technology enhancements to further support after-hours communications with DispatchQ3 2015Evaluate pilot of “Scan to Network”/”Scan to SharePoint” copier functionality for expansionQ1 2016Support Police accident reporting improvement initiativeQ1 2016Complete migration of public fillable formsQ1 2016Train or hire SQL Excel expertise to improve reporting from enterprise applicationsQ2 2016Implement business license process change recommendations within MunisQ2 2016Expand electronic distribution of Commission packetsQ2 2016Evaluate document scanning needs for Public WorksQ3 2016Evaluate phasing and implementation of IT shared services opportunities such as backup, disaster recovery, and archival of emailQ4 2016Implement Police, Fire and PW mobile communications improvementsQ4 2016Add Business Intelligence connection to display water meter billing address and account numbers in Map OfficeQ4 2016Continue GIS data development and analysis (traffic flow, speed limit, weight limit for one-way streets in the village, fire lanes, pre-plans for New World Mobile, etc.)Q4 2016Guide the analysis, design and implementation of information assets leveraging projects across multiple departments to support the technology goals of the VillageInformation Technology Deploy digital video storage and redundancyQ4 2015Install technology requirements for Time/Attendance & Scheduling hardware and softwareQ4 2015Schedule and conduct major Munis Version 11 upgradeQ2 2016Implement IT 2016 strategic planQ4 2016Develop and implement GovITC computer and network standards to drive savingsQ4 2016Support future Dispatch expansion and New World upgradesQ4 2016Continue to evaluate work order solutionQ4 2016Support Planning and Economic Development goal to provide customers with on-line permit application, status review and payment functionalityQ4 2016Implement master plan recommended upgrades to the Supervisory Control And Data Acquisition systemQ4 2016Munis Utility Billing migration from UB Classic to UB CIS - manage data conversion and customer information system implementationQ4 2016Village of Glenview Adopted 2016 Budget 45
Department Business PlanCategory and Target DateAdministrative Services DepartmentGovern Village information assets to control standards and ensure reliability and securityInformation Technology Support sale of Village Hall site (decommission network and communications infrastructure)Q1 2016Continue to match mobile implementation to business needsQ3 2016Implement a plan for two-factor login authentication for departmentsQ3 2016Assess opportunities to enhance IT equipment inventory systemQ4 2015Manage technology to enable effective collaboration and communicationInformation Technology Develop Emergency Operations Plan for VoIP phone system for new locationQ1 2016Implement Office 365 recommendationsQ2 2016Expand new audio-visual standards to other public buildingsQ2 2016Continue to expand EIC SharePoint Team sites, workflows, and formsQ4 2016Public Works DepartmentComplete SCADA Master Plan & ImplementationProject ManagementAward contractQ1 2016Oversee installation & switchoverQ2 2016Programming and software upgradesQ1 2017Complete Public Works Phase I RenovationProject ManagementBoiler purchase & deliveryQ1 2016Construction design & biddingQ1 2016Generator & HVAC installationQ2 2016ConstructionQ3 2016Continue to evaluate processes and leverage technology solutions for efficiencyTechnologyPursue full use of EIC for forms and collaborative documents/projects internally and across Village departments OngoingWork with MGP to develop agreements for the 7 Collector Application programs currently identified Q1 2016Complete a process evaluation and recommend improvements for hydrant meter returns and payments Q2 2016Roll-out Kronos time and attendance software, with a phased approach with MEOs (beginning with stewards) and assessment of computer units to be efficient Q2 2016Work with MGP to test and finalize their program developments for the 7 Collector Application programs currently identified Q3 2016Complete performance measurement assessment of the department; implement final recommendations; identify technology improvements Q3 2016
Village of Glenview Adopted 2016 Budget 46
Department Business PlanCategory and Target DatePublic Works DepartmentProvide opportunities for continued employee training and accountabilityOrganizationRe-develop cross-training that will be effective for MEOs without being overly burdensome on supervisors to executeQ1 2016Work with attorney to complete Standard Operting Procedure review and roll-outQ1 2016Develop process for MEO performance evaluations, based on job site inspections and cross-trainingQ2 2016Develop process for Acting Supervisor position and begin implementationQ2 2016Find opportunities for optional technology training for MEOs, spring/summer for trainingQ2 2016Fleet opportunitiesOrganizationReview pool cars usage and needs with consolidated Municipal CenterQ1 2016Commence fuel system Leaking Underground Storage Tank groundwater investigationQ1 2016Continue close evaluation and analysis of CERF to update pricing and scheduleQ3 2016Water System UpdatesOrganizationContinue AMI installation project with Siemens and complete any remaining inaccessible meter installations Q3 2016Review code and propose necessary changes based on current practice and new metersQ3 2016Provide water to the Village of GolfQ3 2016Review water rate modelQ4 2016Managed CompetitionOrganizationStreet LightingQ1 2016Water Distribution Jobs, including: breaks, hydrants, valvesQ2 2016Glen Town CenterOrganizationAssist with the Glen Town Center streetscape projectQ4 2016Village of Glenview Adopted 2016 Budget 47
Department Business PlanCategory and Target DatePolice DepartmentCommunity Policing EnhancementOrganizationUse of social media tools - Facebook, Nextdoor, Instagram, and TwitterQ4 2015Citizen's Police AcademyQ1 2016Community RelationsQ2 2016Enhanced Training InitiativeOrganizationAnalysis of training needs to determine what training is needed and by which staff memberQ1 2016Design and planning - includes instructions with objectives, content, and learning specific principlesQ2 2016Full-time training officerQ2 2016Evaluate and improvement to determine whether additional knowledge or skills are utilized and the effectiveness of the trainingQ3 2016Traffic Unit OfficerOrganizationDetermination of acceptable staffing levelsQ3 2016Officer selection and interview process to be conductedQ3 2016Substantial traffic unit training to include the investigation of motor vehicle accidents, speed and traffic control enforcement,s DUI, radar, selectivesQ3 2016Increase visibility of Police in Commercial and Retail areasOrganizationConduct high visibility patrols and walk and talks during peak hours and high profile eventsQ1 - Q4 2016Officers will conduct business checks during business hours and check closed establishments ensuring they are properly securedQ1 - Q4 2016Increase current levels of Selective EnforcementsInformation Technology Walk and TalksQ1 - Q4 2016Utilization of directed patrols and premise checks by targeting parks, schools, The Glen, and bar checksQ1 - Q4 2016Use of traffic calming devices (speed boards and carts) in an effort to address traffic safety concernsQ1 - Q4 2016Succession PlanningOrganizationIdentify possible successors displaying leadership skillsQ3 2016Continue rotation of supervisors and officers in/out of specialty units providing a perspective on the process and activities that contribute to the organizationQ3 2016Train, mentor, and support to individual(s) preparing them for critical roles within the organization (SELEA, and Northwestern supervisory, LEADS)Q3 2016Body-Worn Camera PolicyOrganizationThoroughly examine the creation of a policy addressing the use of body-worn cameras involving union considerations, officer concerns, privacy, court proceedings, community impact, officer credibility, and financial considerationsQ3 2016Address need for additional full-time supervisor for this function and legal expenseQ3 2016Have clear and consistent protocols for releasing recorded data externally to the public and media. Policy must comply with State public disclosure laws and include specified measures for preventing unauthorized video access or release.Q3 2016Village of Glenview Adopted 2016 Budget 48
Department Business PlanCategory and Target DateFire DepartmentGuide the analysis, design and implementation of information and technology assets to support department operationsInformation Technology Fully implement the StarCom mobile and portable radio system devicesQ2 2016Fully implement the new Kronos time and attendance program. Provide training to supervisors as requiredEnd of Q2 2016Install and implement the mobile connectivity devices for improved CAD to apparatus functionality al all vehiclesQ3 2016Maintain sound financial practices to promote efficient service delivery, fiscal responsibility, and transparencyFinancial HealthMonitor the grant application that was submitted for Dive Boat 8 replacementQ2 2016Implement the new Intermedix contract, provide training for enhanced medical billingQ2 2016Working with program managers, provide education and monitor equipment purchases to improve fiscal year purchasing Q2, Q3, Q4 2016Continue improving operations, staffing, and programs to maximize quality of service and efficiencyOrganizationImplement travel time analytics to monitor apparatus on-scene times to make sure they are within industry best practices.Q4 2016Educate all department personnel on the Public Duty Doctrine changes and the associated consequences towards service delivery.Q1 2016Evaluate joining the MABAS Division 3 Fire Investigation Team to provide skill enhancement opportunities and additional resource access. Q3 2016Continue management of facilities projects in an effective, fiscally-responsible mannerFinancial HealthMaintain full operational and response capabilities during fire station(s) repair project(s).Q2 & Q3 2016Manage the final few repair items that are on Fire Station 6 punch list.Q2 2016Work with newly assigned facility personnel to enhance their knowledge on fire facility operations.Q2 2016Community DevelopmentManage the Village's three-year design process to ensure adequate information is available for the five-year Capital Improvement Program (CIP) planning process and seamless transition to the Construction Division for project deliveryEngineering ServicesDeliver CIP project designs on schedule, within budget, and with strong customer and resident outreachOngoingUpdate the Village's 5-year CIP based on the IMS roadway ratingsQ2 2016Cross-train engineering and construction division staff for the ebb and flow of seasonal workOngoingActively track and apply for CIP grantsOngoingDevelop concept designs and estimates for remaining Flood Risk Reduction Program (FRRP) projects Q4 2016Develop underground detention plans for old Village Hall site and Bess Hardware siteQ3 2016Engage the public with an active public outreach process for all CIPs, including more digital outreach and GIS modulesQ4 2016Submit 5-year short-term sanitary sewer Inflow and Infiltration (I/I) reduction plan to MWRD (required by countywide ordinance)Q1 2016Deliver engineering services with a focus on excellent customer services to both residents and developersQ4 2016Monitor new MWRD watershed ordinance and determine if we should become an authorized communityQ4 2016Village of Glenview Adopted 2016 Budget 49
Department Business PlanCategory and Target DateCommunity DevelopmentMaintain and evaluate the Village's Project Manager activities to ensure on-time and on-budget delivery of core CIP projects while working in concert with Village residentsConstructionWork with the Public Works Department on potential policy revisions related to active maintenance projects funded by the CIP including crack-sealing, MARS-A/C, sewer televising and cleaning and othersQ4 2016Track and analyze contingency use for 2015 projectsQ1 2016Conduct 12 month warranty inspections on all 2014 projectsQ1 2016Support the close-out of the East of Harms sanitary sewer system improvement project including resolution of cost efficient to resolve system deficiencies Q3 2016Work with Engineering Services in an effort to coordinate CIP & Private Development project infrastructure OngoingManage the Village's planning and economic development initiatives to deliver efficient, timely and accurate regulatory reviews and ensure the viability of Glenview's diverse tax basePlanningRepresent the Village's interest at the Chamber of Commerce, the North Shore CVB, trade shows, CMAP, and other local/regional meetings OngoingContact businesses (large/small) to ensure they are aware of Village process and to inquire on the ways the Village may be of assistance to their business. Coordinate the Village's response to issues identified.OngoingSupport owners' marketing of available commercial properties, produce list of new businesses, foster broker relationships, and administer incentive agreements OngoingEffectively manage development proposals and special projects using best practices to process cases through the regulatory process in a timely manner OngoingParticipate with the other member communities in the design and implementation of regional transportation initiatives including the Skokie Valley Trail, AMTRAK, Metra, RTA, and PACEOngoingProvide support to the redevelopment efforts and CIP improvements for Downtown (Glenview Rd streetscape, wayfinding, and parking), Glen Town Center, Milwaukee Ave, Waukegan Corridors, and Village gateway signs (logo branding)OngoingCreate ways to inform the public and guide customers through the various regulatory processes (educational videos, FAQ, Map Office, templates, how-to-seminars, new business workbook, concise staff reports, annual report with metrics, website updates, work flow charts, etc.)OngoingResearch, draft, gain public input and implement the following code improvements: unified development code; planned development; site plan review ordinance; cross access agreements; parking and loading; signage, banners, and design guidelines; landscaping; business licenses; boatingOngoingManage the Village's planning and economic development initiatives to deliver efficient, timely and accurate regulatory reviews and ensure the viability of Glenview's diverse tax basePlanningCompletion of the 2016 Village Comprehensive Plan, Milwaukee Special Study Area, and Sanders/Willow Triangle Special Study Area Q4 2016Manage the following CD initiatives: Downtown redevelopment; former Village Hall site; Chestnut/Lehigh corner; Prairie Glen vacant lots; Matty's; Gibson Q4 2016Implement administrative approval ordinance for AC, PC, & ZBA - signs; minor site plan, setback, or aesthetic changes; fences; etc. Q4 2016Provide timely and efficient inspection servicesInsp. ServicesContinue efforts to implement process improvements and a standard operating procedure document Q1 2016Continue to research and develop additional opportunities for online permitting and plan review Q2 2016Continue to expand construction related fire inspections to qualified companiesQ4 2016Continue to analyze division tasks that can be coordinated better with the Resolution Center Q4 2016Cross-train new division staff to expand duties and increase efficiencyQ4 2016Village of Glenview Adopted 2016 Budget 50
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Village of Glenview Adopted 2016 Budget 51
VILLAGE OF GLENVIEW
PERFORMANCE METRICS
Village of Glenview Adopted 2016 Budget 52
DivisionPerformance Measure 2014 Actual2015 Projected 2016 Target Village Manager's Office Percent increase in E-Glenview subscriptions 8.60% 6% 5%Number of Safety/Loss Prevention trainings conducted per year 112Percent Change of Total Number of property/casualty claims-24% -41% -5%Percent change in number of OSHA recordable injuries per year -21% 0% -5%Percent change in medical only workers' compensation claims per yearn/a 14% -5%Number of Equal Employment Opportunity compliance training topics conducted per year101HMO Health plan claims loss ratio97% 102.9% 94%PPO Health plan claims loss ratio116% 90.1% 100%Percent change in Rx cost per employee per month 18% 7.97% 13.5%Percent change in generic prescription Rx utilization2% 2.04% 2%Percent change in 90 day mail order Rx utilization-1% 2.85% 1%Telecommunicator average quality assurance score *92% n/a 92%Process 90% of Fire and EMS calls within 2 minutes (ISO standard)97% 92% 90%Answer 95% of calls within 15 seconds (2 rings)99% 99% 95%Obtain scores of 90% or better on EMD quality assurance calls*90% n/a 90%* The quality assurance program was re-vamped in 2015 and there is not enough data to report100%Joint DispatchHuman ResourcesAdministration Communications100% 100%Average number of web visits each month 14,600 17,839 20,000Percent of quarterly meetings held with department directors to provide evaluations relating to budget progress on business plans, work plans and project listsVillage of Glenview Adopted 2016 Budget 53
DivisionPerformance Measure 2014 Actual2015 Projected 2016 Target Administrative Services Department Percent of IT service level agreement response for Helpdesk support (ticket response, back-up completion and security patch update) 90% 91% 99%IT Helpdesk service satisfaction and courtesy rating3 3.5 3.75Internal customer service rating that show staff's desktop mapping and GIS queries are being met444Percent time project tasks remain on schedule80% 95% 95%Percent of system and service availability 99% 100% 99%Percent of IT service level agreement on-hour Priority One response90% 80% 99%Percentage of environmentally friendly registered projects (EPAT) technology products purchased99% 99% 99%Management teams' satisfaction rating on the enterprise systems' management dashboard3.5 3.50 3.75Percent confidence gained on document scanning volume and value 60% 75% 80%Consecutive years for receiving the Certificate of Achievement for Excellence in Financial Reporting 33 34 35Consecutive years for receiving the Distinguished Budget Presentation Award789Auditor issued unmodified "clean" audit opinion (Y/N)YYYSurvey response indicated of overall satisfaction with work order communications and response444# of payments made by customers using Citizen Self Service 16,377 12,880 12,500# of online bank bill payments processed 23,598 18,511 19,000# of phone calls answered 37,282 30,201 30,000# of times a call is requed5,201 3,333 3,000# of Public Works work order requests3,985 3,470 3,500# of property violations reported and entered 778 731 750Support Services Finance Resolution Center*Village of Glenview Adopted 2016 Budget 54
DivisionPerformance Measure 2014 Actual2015 Projected 2016 Target Public Works Department Review 10% of standard operating procedures annually 100% 100% 100%90% adherence to training schedules100% 100% 100%Number of average hours of training per Maintenance Worker29.6 30.5 30Number of work orders completed 3,957 3,397 4,000 Number of utility hits223Percent of minimum billable hours58.95% 59.45% >70%Percent of repairs completed in 1 day 78.35% 90.66% >80%Percent of repairs completed in 3 days or less90.03% 95.72% >90%Percent compliance with scheduled preventative maintenance schedules77% 75% 90%Percent of "comeback/repeat" repairs0% 0% <1%Percent of scheduled maintenance and unscheduled maintenance repair ratio 43/57 56/44 60/40Number of volunteer events (e.g. clean up litter, remove brush and install native plants) 10 116Number of inches during the December - January snow season 83.9 48.620Number of plow events during the December - January snow season 15 1710Number of salt runs during the December - January snow season 21 276Tons of salt used during the December - January snow season 2,944 4,725 4,000Loads of snow hauled to various sites during the December - January snow season 1,328 788 325Number of trees infested with EAB removed 842 654 600Number of meter service calls (e.g. meter tests, installations, final reads and repairs) 3,746 2,715 3,500Number of sanitary sewer feet cleaned (Glenview System) 311,182 235,347 375,000Percent of budgeted funds committed in Facility Repair and Replacement Fund for fiscal year 97% 71% 95%Number of work orders completed 382 496 400 Police Department Use of traffic calming devices6920Implementation of citizen/business contact through Walk & Talks4,555 5,115 5,370Number of residents that participated in child safety seat programs251 295 310Selective enforcement efforts at school zones, hazardous intersections and speeding "hot spots" 1,810 2,423 2,786Missing person cases referred to Detective Bureau within 2 hours of receipt 27 15 18Number of self initiated park (directed) patrols6,790 6,642 6,974Number of domestic violence victims supported/assisted within 24 hours of notification46 59 62* Use of Traffic Unit calming devices 2015 Projection significantly lower than target due to non-operational equipmentWater and SewerAdministrationFleetStreets and Forestry Facilities Police Department Village of Glenview Adopted 2016 Budget 55
DivisionPerformance Measure 2014 Actual2015 Projected 2016 Target Fire Department Percentage of Fire Department policies are reviewed & updated5% 100% 0%Percentage of Fire Department standard operating procedures are reviewed & updated5% 39% 60%Percentage of Police and Fire Commission Rules and Regulations are reviewed and updated0% 100% 0% *Percentage of K-8 classrooms and senior facilities visited to present a specific message100%100% 100%Operational readiness of Emergency Operations Center1 Hour ** 1 HourEMS baseline Turnout Time (the time between dispatch notification and vehicle(s) enroute) of 90 seconds90% 72% 75%Fire Baseline Turnout Time (the time internal between dispatch notification and vehicle(s) enroute) of 90 seconds90% 63% 70%Fire & EMS Baseline Travel Time (the time interval from enroute until on scene, based on urban population) of 5 minutes 12 seconds90% 90% 90%Total Baseline Response Time: EMS (Call creation to arrive, first unit on scene) Code 1, Code 1 Extricationof 8 minutes 12 seconds 90% 98% 90%Total Baseline Response Time: Fire (Call creation to arrive, first unity on scene) Code 3, 3A, 4 of 8 minutes 12 seconds 90% 91% 90%Number of emergency responses 7,684 7,823 7,900* All Fire and Police Commission rules were completed updated in 2015** Due to the remodel of the Police Department building, the operational readiness of the EOC was not testedCommunity Development Percent of all plans that receive an initial review within ten (10) working days76% 95% 95%Percent of all plans that receive an initial review within fifteen (15) working daysn/a 98% 100%Percent of small permits that receive an initial review within five (5) working days64% 84% 90%Percent of all annual fire inspections and required re-inspections that are completed95% 90% 100%Percent of complaints closed, in court or in the documented process of compliance within 3 months100% 93% 95%Percent of scheduled inspections and re-inspections conducted on or before the requested time100% 100% 100%Percent of drainage complaints closed, in court or in the documented process of compliance within 3 months87% 75% 95%Percent of attendance of impacted residents through design meetings or direct contact15% 10% 15%Percent of engineering inspections completed on the day scheduled100% 100% 100%Percentage of development-driven engineering inspections budget used 100% 100% 100%Percentage of development-driven engineering plan review budget used 100% 100% 100%InspectionsEngineeringFire Department Village of Glenview Adopted 2016 Budget 56
DivisionPerformance Measure 2014 Actual2015 Projected 2016 Target Community Development Project cleanliness/organization4.0 4.6 4.0Traffic control/safety4.0 4.7 4.0Resident satisfaction for the construction quality of projects4.0 4.8 4.0Resident satisfaction for the construction timetable of projects3.9 4.2 4.0Resident satisfaction for the landscaping and restoration of projects3.9 4.2 4.0Resident satisfaction for the tree preservation of projects3.9 4.5 4.0Resident satisfaction of Village staff performance and response3.9 4.8 4.1Resident satisfaction of contractor performance and response 3.9 4.8 4.1Overall average resident satisfaction with Village construction projects3.9 4.6 4.0Percent of contract deadlines met75% 70% 75%Percent of contingency used in core CIP projects10% 15% 10%Percent of staff exceeding the minimum certification/licensing requirement of their specialty100% 100% 100%Number of Appearance Commission cases processed annually167 141 130Number of Plan Commission cases processed annually85 52 45Number of Zoning Board of Appeals cases processed annually69 52 40Percent of Department application forms and informational packets reviewed and updated100% 100% 100%Percent of major businesses contacted annually100% 80% 100%Number of minor businesses contacted annually (process changed in 2015)120 700 700PlanningConstructionVillage of Glenview Adopted 2016 Budget 57
VILLAGE OF GLENVIEW
SUMMARY BY FUND
Village of Glenview Adopted 2016 Budget 58
Operating
Funds
Corporate Fund
Special
Revenue Funds
Special Tax
Allocation Fund
Waukegan/Golf TIF Fund
Foreign Fire Tax
Fund
Police Special Fund
Capital Project
Funds
Capital Projects Fund
Glen Capital Projects Fund
Motor Fuel Tax
Fund
Village Permanent Fund
Debt Fund
Corporate
Purpose Bonds Fund
Enterprise
Funds
Glenview Water Fund
Glenview
Sanitary Sewer Fund
North Maine
Water and Sewer Fund
Wholesale Water Fund
Commuter Parking Fund
Internal
Service Funds
Municipal
Equipment Repair Fund
Capital
Equipment Replacement Fund
Insurance and
Risk Fund
Facility Repair
and Replacement Fund
Trust and
Agency Funds
Police Pension Fund
Firefighters' Pension Fund
Escrow Deposit
Fund
Special Service Area Bond Fund
Village of Glenview Fund Structure Village of Glenview Adopted 2016 Budget 59
Revenue Highlights
The Village of Glenview appropriations are supported by a number of different sources. The
primary revenue categories are Local Taxes, Licenses and Permits, Fees and Fines, Charges for
Services, Intergovernmental, Investment Income, Other/Miscellaneous, Transfers In and Bond
Proceeds and Premiums. In addition to these revenues, the Village can propose a planned spend-
down of available reserves, making sure that fund balance remains within Village policy.
TOTAL VILLAGE
Major Revenue Sources
Local Taxes 70,831,862$ 73,818,145$ 73,269,161$ 75,356,245$
Licenses and Permits 5,375,074 2,507,715 3,529,834 2,440,000
Fees and Fines 255,899 145,570 181,938 174,377
Charges for Services 43,906,984 45,945,997 52,043,373 39,458,317
Intergovernmental 17,782,207 21,909,653 43,523,906 15,968,647
Investment Income 8,852,306 8,099,140 6,721,425 8,588,323
Other/Miscellaneous 5,622,112 2,850,178 19,456,209 2,995,196
Transfers In 17,790,083 29,225,673 31,570,621 10,326,553
Debt Proceeds and Premiums 6,529,688 - 14,140,829 3,192,588
Total 176,946,215$ 184,502,071$ 244,437,295$ 158,500,246$
2014
Actual
2015 Adopted
Budget
2015 Projected
Actual
2016 Adopted
Budget
Village of Glenview Adopted 2016 Budget 60
For Fiscal Year 2016, Village-wide revenues are projected to decrease by $85,937,049 from the
2015 Projection. Licenses and permits are projected at $3,529,834 in 2015 and budgeted at
$2,440,000 in 2016, a decrease of $1,078,734; mainly due to a decrease in building permit revenue
of $810,683 as large developments have been completed and permit revenue is expected to return
to core levels.
Charges for Services are projected to decrease by $12,585,056 which includes a decrease in water
charges due to the sale of the North Maine Utility of $2,062,462 coupled with a decrease in
contributions to the Pension Funds of $12,000,000 as a one-time transfer of North Maine Utility
proceeds to the Police and Fire Pension Funds was made in 2015.
Intergovernmental Revenues are projected to decrease in 2016 by $27,555,259 from the 2015
Projection. The Village projected to receive $27,529,011 in Grant Proceeds in 2015 and $150,000
in 2016.
Miscellaneous Revenues are budgeted at $2,995,196 in 2016 compared to the 2015 Projection of
$19,456,209, a decrease of $16,461,016. The 2015 projection for sale of fixed assets is
$16,756,091, which is the net proceeds for the sale of the North Maine Utility.
Transfers In are projected to decrease a total of $20,626,649 in 2016 from the 2015 projection.
The majority of this decrease includes one-time transfers in 2015 from the North Maine Fund in
the amount of $10,000,000 to the Permanent Fund to repay for prior capital project expenditures
and from the Permanent Fund to the Capital Projects Fund in the amount of $2,493,514 for costs
related to the New Municipal Complex project. Additionally, the transfer from the Corporate Fund
to the Capital Projects Fund is reduced by $6,636,050 as the accelerated stormwater transfers were
finalized in 2015.
Bond and Loan Proceeds are projected at $14,140,829 in 2015 and are budgeted at $3,192,588 in
2016, a decrease of $10,948,241. During 2015, the Village refunded the 2006A Bonds with the
sale of 2015 Refunding Bonds in the amount of $10,000,000. Additionally, the loan proceeds from
the water meter replacement program are projected at $4,140,829 in 2015 and budgeted at
$3,192,588 in 2016, a decrease of $948,241.
These decreases are offset by increases in taxes of $2,087,084 (explained below) and investment
income of $1,866,898; mainly due to the additional investment income anticipated from the
$12,000,000 contribution to the Police and Fire Pension Funds.
Corporate Fund
General Sales Tax, Property Tax, Electricity, Natural Gas and Telephone Utility Taxes, Home
Rule Sales Tax and State Shared Income Tax account for approximately 70.5% of the revenue
collected in the Corporate Fund. Since 2012, gradual stability from the effects of the economic
downturn in 2008 can be seen. As depicted in the chart below, the 2015 projection and 2016 budget
for sales tax shows significant increases over the past two years receipts. State Shared Income Tax
is projected to increase slightly in 2015, but will remain flat for 2016 and has been slightly above
the 2008 levels for the past two years.
Village of Glenview Adopted 2016 Budget 61
2013 Actual - 2016 Budget for Corporate Fund Major Revenue Sources
* General Sales Tax
The sales tax rate was increased on January 1, 2016 from 8.75% to 9.75% as Cook County raised
their rate by 1.0%. This is a combination of rates for the State of Illinois (6.25%), the Cook County
Home Rule (1.75%), the Regional Transportation Authority (1.00%) and the Glenview Home Rule
(0.75%). The State Rate is further divided, with 5.25% going to the State and the other 1.00% being
distributed to the Village. It is this 1.00% that represents General Sales Tax. 2015 General Sales Tax
receipts have substantially grown with projections of $16,574,462 increasing by 10.7% compared to
2014 actuals. The 2016 budget includes anticipated growth of 3.0% from the 2015 projections,
bringing the General Sales Tax budget to $17,071,696. Part of this growth is due to new commercial
properties such as grocery stores and a car dealership opening in Glenview in 2014 and 2015.
* Home Rule Sales Tax
Glenview implemented a Home Rule Sales Tax effective July 2004 at a rate of 0.50%. In December
2007 the Village Board approved a 0.25% increase in the Home Rule Sales Tax rate, bringing the
new rate to 0.75% effective July 2008. While the Home Rule Sales Tax does not apply to the sale of
vehicles or qualifying food and drugs, like the General Sales Tax, it did show improvement over 2014
with 2015 projections being $7,915,423. The 2016 budget includes anticipated growth of 3.0% from
the 2015 projections, bringing the Home Rule Sales Tax budget to $8,152,886.
* Property Taxes
Property Taxes account for 17.1% of the 2016 Corporate Fund revenue budget. The Village’s
2015 property tax levy to be collected in 2016 is $11,387,098. $1,762,500 is assigned to pay
specific debt obligations while $8,135,073 is levied to pay for the Village portion of Police, Fire
and IMRF pension contributions. This leaves only 13.1% or $1,489,525 to be applied to Corporate
Fund operating expenditures. For the 2015 property tax levy to be collected in 2016, the levy includes
the EAV associated with newly annexed, constructed or improved property, which is 1.10% for the
2014 tax year, or $120,631 and should have the effect of a $0 increase to current taxpayers on average.
The levy also includes an additional $300,000 which is intended to partially offset increased pension
Village of Glenview Adopted 2016 Budget 62
costs for Fire and Police. The increase of $300,000 to the levy is the first increase to the Village
property tax in seven years.
The property tax levy is the Library’s main source of revenue. Each year the Library’s levy amount
is determined based on the operational needs for that year. Beginning with the 2009 levy to be
collected in 2010, the Library began paying the debt service related to the 2009A Corporate Purpose
Bonds that funded the new Library. In order to phase-in the impact to Glenview taxpayers the Village
proposed a three year plan to assist with a portion of this obligation using reserves from the Permanent
Fund. For three years, a portion of the debt service would be abated, minimizing the impact to the
taxpayer. In 2010 the Village contributed 75% or $1.5 million of the $2.0 million debt payment. In
2011 the village contributed nearly $1.0 million or 50%. For the 2011 Library levy it was determined
that the Library had sufficient reserves to contribute 25% of the 2012 debt service payment. The 2015
levy for Library operations increased by the same 1.10% used by the Village, an increase of $64,454,
plus an additional $200,000 to $6,123,904. After adding the full debt obligation related to the new
building, $1,935,131, the total Library 2015 tax levy to be collected in 2016 is $8,059,035.
Property Tax Levy by Levy Year
* Utility Taxes - Electricity Tax
The Village tax on electricity is based upon established rates per kilowatt-hours used or consumed in
a month. Revenues received from these taxes are generated based on actual usage and largely depend
on fluctuations in temperatures and population. The 2016 budget of $2,395,441 is being held flat to
the 2015 projection as the additional revenue resulting from a utility tax audit in 2013 has been fully
captured.
* Utility Taxes - Telecommunications Tax
Through the Simplified Municipal Telecommunications Tax, Glenview imposes a 6.0% tax on
telecommunication services. This tax is collected and distributed by the State and is imposed on
voice lines, cellular phones, and any other telecommunication devices. The 2016 budget of
$1,941,712 is a decrease of 3% from the 2015 projections due to a downward trend in receipts.
This downward trend in telecommunications tax receipts can be attributed to: 1) more customers
Village of Glenview Adopted 2016 Budget 63
are cancelling their landlines; 2) only calls and texts are taxable as data packages are not subject
to the tax; and 3) trends in cell phone packages switched from unlimited data and a fee per call or
text to include unlimited talk (including free long distance) and text packages.
* Utility Taxes - Natural Gas Tax (Municipal Utility Tax)
Glenview imposes a 5.0% tax on gross natural gas sales within the Village. Like the tax on electricity,
receipts are directly related to fluctuations in temperatures and population, in addition to the cost of
natural gas. The 2016 budget of $897,610 is a 1.16% increase over the 2015 projection.
* Utility Taxes - Gas Use Tax
Nationally, the Gas Use Tax was first implemented after deregulation of the natural gas utilities in
1998. As customers began to purchase their gas from out of state vendors, it was not taxed by the
Municipal Utility Tax. The Village’s analysis of the Gas Use Tax showed that an additional tax of
$0.0450 per therm would equalize the Municipal Utility Tax. The Village Board adopted the Gas
Use Tax on October 21, 2008 and collections began on Nov. 1, 2008. 2015 Gas Use Tax receipts
are projected at $442,306, a 5.8% reduction from the budget. The 2016 budget reflects an increase
of 6% over the 2015 projection.
* Income Tax
The Village receives a portion of State Income Tax receipts on a per-capita basis. While both the
individual and corporate rates were increased in 2011, the municipal share was adjusted so that 100%
of the increase would remain with the State. The economic recession has had a dramatic impact on
Glenview’s Income Tax receipts. 2008 receipts of $4,207,152 dropped to $3,612,282 in 2009 and
continued to decrease to $3,497,759 for 2010. Signs of stabilizations began to show in 2011 through
2013 and the 2014 Income Tax receipts came in at $4,232,425, a total of $25,273 above the 2008
level. The 2015 projection of $4,752,461 is above the 2014 actual by $520,036. The 2016 budget
remains flat at $4,752,461 as the Village continues to monitor the actions by the Illinois Legislature.
Commuter Parking Fund
* Permits and Daily Parking Revenue
The Village maintains commuter parking lots and related facilities at both METRA stations located
in the Village, downtown and in The Glen. Revenues of the Fund consist mainly of parking fees.
The Village offers a daily parking fee of $2.00 per day. METRA allows the sale of a limited
number of parking permits. Annual permit costs are $300 for Glenview residents and $400 for
non-residents. Semi-annual permit costs are $150 for Glenview residents and $200 for non-
residents. Permits may be purchased in six month or annual increments. Currently, there are a
total of 679 parking spaces at the downtown station, 628 of which are reserved for annual parking
permit holders, while the remaining 51 spaces are daily fee. The Glen of North Glenview train
station currently has a total of 500 annual parking permit spaces and 500 daily fee spaces. 2016
budgeted revenues are $611,771.
Motor Fuel Tax Fund
* State and Local Motor Fuel Tax
The Village receives a portion of the State Motor Fuel Tax (MFT) on a per-capita basis. The
projection for 2015 MFT revenue is $1,100,000. Based on the information from the Illinois Municipal
League and historical trend data, staff is holding MFT revenue flat at $1,100,000 for the 2016 budget.
Village of Glenview Adopted 2016 Budget 64
On November 3, 2009, the Village passed a local motor fuel tax (LMFT) of $0.02 per gallon, effective
January 1, 2010. The projection for 2015 LMFT revenue is $349,673, based on revenue from eleven
total gas stations. The 2016 budget for LMFT is $360,163.
Special Tax Allocation Fund (STAF)
* Tax Increment Financing Property Tax
Revenues of the STAF are generated from incremental property taxes resulting from the growth
of the assessed valuation within The Glen Tax Increment Financing (TIF) District. FY 2014 tax
revenue includes $30,238,444 from current year taxes and $495,834 in refunds of prior year taxes
(net of collections and refunds). The FY 2015 property tax projection is $30,789,000 for current
year taxes and $400,000 in refunds of prior year taxes (net of collections and refunds); the 2016
budget has estimated property taxes at $30,574,651.
Glenview Water and Sewer Funds
* Sale of Water and Sewer Services
The Village’s water customer base includes approximately 16,000 customers, 1,820 of whom are
in unincorporated Glenview. The sanitary sewer system has approximately 9,700 customers, all of
them within the corporate boundaries of the Village. Some properties in the Village receive water
service but are not connected to the Village’s sanitary sewer system. Approximately 95% of total
customers are residential, 4% are commercial, and about 1.0% are industrial, government and
municipal customers. Customers are billed quarterly with one-third of customers billed each
month. To project future costs of service and provide the revenues to meet those costs, the Village
must project trends in water consumption and number of customers.
The rate structure includes a fixed rate and a consumption rate. The fixed charges are billed each
quarter and are based on the size of the customer’s water meter. The consumption of water is
reported by actual meter reads on a property. The sewer consumption is assumed to be the same
as water consumption. The 2016 budget assumes a slight increase in water consumption. Water
usage in 2015 was lower than expected because precipitation was high and overall temperatures
were below normal. The 2016 water consumption rate increase is 7.25%; the water quarterly fixed
rate is unchanged from 2015. The 2016 sewer consumption rate increase is 2.00%; the sewer
quarterly fixed rate is unchanged from 2015. The 2015 revenue projection for Glenview water
services is $11,327,047, with the 2016 budget increasing to $12,504,991 and total revenue
budgeted to be $16,626,285. The 2015 revenue projection for sewer services is $2,217,964, the
2016 budget is increasing slightly to $2,255,743 and total revenue is $2,397,887.
North Maine Utility Fund
* Sale of Water and Sewer Services
During 2014, the Village entered into an asset purchase agreement to sell the North Maine Utility
to Aqua Illinois. The sale was approved by the Illinois Commerce Commission (ICC) and closed
on April 30, 2015. The North Maine Water and Sewer Fund is scheduled to be closed in 2016 in
alignment with the final 2007B debt payment.
The 2016 budget includes $1,700 in interest income.
Village of Glenview Adopted 2016 Budget 65
Expenditure Highlights
Major expenditures for the Village include Operations and Maintenance costs, Capital Outlay and
Capital Projects, Debt Service expenditures, and Transfers Out.
TOTAL VILLAGE
Expenditures*
2014
Actual
2015 Adopted
Budget
2015 Projected
Actuals
2016 Adopted
Budget
Operations and Maintenance 112,308,739$ 129,663,248$ 130,799,289$ 118,695,617$
Capital Outlay 3,055,171 5,034,465 5,094,349 2,686,136
Debt Service 34,934,670 11,327,065 11,424,264 11,077,919
Capital Projects 36,533,474 40,440,463 51,052,770 21,402,736
Transfers Out 17,790,083 29,413,246 31,570,621 10,326,553
Bond Refunding - - 10,000,000 -
Total 204,622,136$ 215,878,487$ 239,941,293$ 164,188,961$
*Note: Excludes depreciation
Village of Glenview Adopted 2016 Budget 66
Operations and Maintenance
The 2015 Operations and Maintenance (O&M) costs are projected to be .88% or $1,136,041 more
than the adopted budget amount of $129,663,248 as Village management continues to explore
ways to control costs while maintaining service levels. The 2016 O&M budget includes an
anticipated decrease from 2015 projections of 10.20% or $12,103,672 for a total of $118,695,617.
During 2015, the Village sold the North Maine Utility and the Village Board approved a one-time
contribution of $12,000,000 to the police and fire pension funds.
The 2016 budget includes seven
fewer full-time employees than
the 2014 final number. During
2015, the Village offered a
Voluntary Separation Program
(VSP) that six employees took
part in, resulting in the
elimination of four full-time
positions. Another position was
eliminated with the sale of the
North Maine Utility and two
additional positions were
eliminated through attrition.
The 2016 Personnel costs are
anticipated to be 2.17% or
$1,004,691 lower than the 2015
projections, due in part to the
reduction in the number of employees as well as the costs of the VSP occurring in 2015. The
$46,214,714 budgeted amount includes the cost of living increases for all non-union employees as
well as those increases that are mandated by current union contracts.
Contractual costs of $53,855,288 in the 2016 budget are $929,462 higher than the 2015
projections. Water purchases are expected to decrease $1,798,308 in 2016 from the 2015
projection and $6,664,972 from the 2015 budget, mainly because the Village no longer purchases
water from the Village of Niles due to the sale of the North Maine Utility. For 2016, Make-Whole
Payments for The Glen TIF are budgeted at $2,188,620 above 2015 projections due to a shift in
students from a lower per student cost to a higher per student cost. Other professional services are
budgeted to increase $635,574 in 2016 over the 2015 projections, due in part to the outsourcing of
crossing guard services in the Police Department coupled with the Advanced Metering
Infrastructure (AMI) project scheduled to be finalized in 2016.
The Commodities budget for 2016 is $5,213,631. This is a reduction of $1,741,533 from the 2015
projections. Most of this decrease ($1,514,107) can be attributed to a reduction in supplies related
to the Advanced Metering Infrastructure (AMI) project as the majority of the meters were
purchased in 2015 and will be installed in 2016. Additionally, the budgets for concrete and salt
were reduced by $100,313 and $128,060, respectively.
Village of Glenview Adopted 2016 Budget 67
Operations and Maintenance continued
Other Charges and Interfund Charges combine for the remaining $13,411,984 of O&M
expenditures in the 2016 budget. This represents a $10,286,909 decrease from 2015 projections.
As stated above, the 2015 projection includes a one-time transfer of $12,000,000 to the police and
fire pension funds. Excluding that transfer, the 2016 budget is higher than the 2015 projection by
$1,713,091. Increases in pension costs of $757,544 and Interfund charges for capital equipment
replacement of $535,669, facilities charges of $278,250 and risk management charges of $160,552
all contribute to the increase.
Capital Outlay
Capital outlay purchases are typically one-time needs that cause the expenditure total to fluctuate
year to year. Village departments have replacement cycles for most of the capital outlay needs
(i.e. computer monitor replacement or vehicle needs.) While the cycles tend to help minimize the
fluctuations from year to year, there will always be a level of change imbedded in this type of
purchase. Capital outlay expenditures for 2016 of $2,686,136 represent a $2,408,213 decrease
from 2015 projections; mainly due to increased capital outlay items in 2015 related to the
completion of the expansion of joint dispatch services due to serving four additional communities.
Debt Service
Debt service payments are based on debt schedules determined at the time of debt issuance. The
2016 budget for debt service totals $11,077,919, a decrease of $346,345 from 2015 projections.
During 2015, a bond in the amount of $10,000,000 was refunded.
Capital Projects
The Board has adopted two primary planning tools to assist in identifying sources necessary to
maintain current service levels: (1) Capital Improvement Program (CIP) Standards and (2)
Infrastructure Management Services (IMS) Ratings for pavement conditions. The CIP Standards
were established to estimate the annual investment needed to maintain a stable replacement
program for each core infrastructure component. For example, the asphalt roads are planned to be
resurfaced every 20 years (for 2 cycles) and then fully reconstructed at 60 years (the third cycle.)
Historically, each road segment is tested and rated every five years which provides technical
information as to the quality of the surface and subsurface of the road. The Board has adopted a
goal of maintaining an average IMS rating of 75 for all roads in Glenview. Additional investment
from the Corporate Fund in 2012, 2013 and 2014 allowed the Village to take advantage of the
favorable bidding environment by accelerating several projects and qualifying for additional
outside funds. Consequently, the Village’s estimated 2015 IMS rating of 75.6 exceeds the goal of
75. The 2016 budgeted amount for road resurfacing and reconstruction is $8,148,990. The total
capital improvements budget is $21,402,736 and includes core infrastructure, water and sewer
utilities, The Glen TIF and facility improvements.
Village of Glenview Adopted 2016 Budget 68
Bond Refunding
The $10,000,000 bond sale in 2015 was for the refunding of tax-exempt General Obligation Bond
Series 2006A. You will find a similar amount reported in the Revenue Highlights. There are no
expected bond refundings in 2016.
Transfers Out
Corporate Fund to Capital Projects Fund: This transfer is to support the Capital Improvements
Program’s road resurfacing and improvements. The transfer was increased in 2014 and 2015 to
help fund an accelerated storm water improvement plan and will return to the yearly amount of
$5,000,000 in 2016.
Corporate Fund to Corporate Purpose Bonds Fund: This transfer is to move property tax revenue
to the correct fund to pay debt that was issued for the Police Station as well as a transfer of revenue
to pay debt that was issued for the expansion of the police station to include village hall activities
and services.
Special Tax Allocation Fund (STAF) to Corporate Fund: This transfer is for the maintenance of
the three main stem roads in the Glen Town Center. The maintenance of these roads will be funded
by the Special Tax Allocation Fund until the roads are resurfaced, at which point the costs will be
transferred to the Corporate Fund.
Insurance and Risk Fund to Corporate Fund: This transfer is to fund a portion of the cost of
operations in the Corporate Fund.
Escrow Deposit Fund to Corporate Fund: This transfer is comprised of interest earned on the
Village escrow deposits.
Permanent Fund to Capital Projects Fund: This transfer is to support projects recommended by
the Storm Water Task Force as well as funds for use towards the Municipal Building expansion,
including the relocation of Village Hall.
Permanent Fund to Glenview Sewer Fund: This transfer is to support projects recommended by
the Storm Water Task Force.
Wholesale Water Fund to Corporate Fund: This transfer is intended to recover overhead costs
associated with running the wholesale water fund.
Wholesale Water Fund to Capital Projects Fund: This transfer is a return on investment that is
used to improve public roadways.
North Maine Water and Sanitary Sewer Fund to Glenview Water Fund: This transfer is intended
to recover overhead costs that were shifted to the Water Fund upon the sale of the North Maine
Utility.
Village of Glenview Adopted 2016 Budget 69
Transfers Out continued
Special Service Areas Transfer: This transfer is to move property tax revenue to the correct fund
to pay for improvements associated with the Special Service Areas.
The table below summarizes the 2016 Transfers between Funds
Transfers Out
Corporate
Fund
Glen
Capital
Projects
Fund
Capital
Projects Fund
Glenview
Sewer Fund
Glenview
Water Fund STAF
Corporate
Purpose
Bonds
Corporate Fund 5,000,000 2,192,582
Special Tax Allocation
Fund (STAF)277,288
Insurance and Risk Fund 250,000
Escrow Deposit Fund 1,000
Permanent Fund 850,704 60,000
Wholesale Water Fund 300,000 509,124
North Maine Water
and Sanitary Sewer Fund 650,000
Special Service Areas 2,894 132,211 70,644 30,106
2016 Summary of Transfers In and Out
Transfers In
Village of Glenview Adopted 2016 Budget 70
Fiscal Year Fiscal Year
.2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$298,083,428 $268,402,715 $268,402,715 $268,402,715 $271,201,342
Budgeted Revenues
Taxes 70,831,862 73,818,145 73,818,145 73,269,161 75,356,245
Licenses and Permits 5,375,074 2,507,715 2,507,715 3,529,834 2,440,000
Fines and Forfeits 255,899 145,570 145,570 181,938 174,377
Charges for Services 43,906,984 45,945,997 45,945,997 52,043,373 39,458,317
Intergovernmental 17,782,207 21,909,653 21,909,653 43,523,906 15,968,647
Investment Income 8,852,306 8,099,140 8,099,140 6,721,425 8,588,323
Other Revenues 12,151,807 2,850,178 2,850,178 33,597,038 6,187,784
Transfers In 17,790,076 19,225,673 29,225,673 31,570,621 10,326,553
Total Revenues 176,946,215 174,502,071 184,502,071 244,437,295 158,500,246
Budgeted Expenditures
Operating Expenditures
Personnel 45,216,514 46,118,564 46,080,287 47,219,405 46,214,714
Contractual 51,431,490 53,996,358 54,974,942 52,857,970 53,855,288
Commodities 3,892,706 4,258,608 4,603,378 6,954,511 5,213,631
Other Charges 43,989,982 20,725,734 32,339,258 42,010,573 20,486,636
Capital Outlay 18,134,717 11,553,503 12,078,938 25,023,522 4,615,300
Total Operating Expenditures 162,665,408 136,652,767 150,076,802 174,065,980 130,385,569
Other Expenditures
Interfund Charges 4,717,509 4,898,399 4,898,399 4,809,960 5,801,882
Capital Projects 21,453,928 28,835,932 33,420,990 31,192,107 19,473,572
Transfer Out 17,790,083 19,225,673 29,413,246 31,570,621 10,326,553
Total Other Expenditures 43,961,520 52,960,004 67,732,635 67,572,688 35,602,007
Total Expenditures 206,626,928 189,612,771 217,809,437 241,638,668 165,987,576
Surplus/(Deficit)(29,680,713) (15,110,700) (33,307,366) 2,798,627 (7,487,330)
$268,402,715 $253,292,016 $235,095,349 $271,201,342 $263,714,012
All Funds Summary
Fiscal Year 2015
Beginning Fund Balance/ Net Position
Ending Fund Balance/ Net Position
Village of Glenview Adopted 2016 Budget 71
Taxes
48%
Licenses and
Permits
2%
Fines and
Forfeits
0%
Charges for
Services
25%
Intergovernmental
10%
Investment
Income
5%
Other Revenues
4%
Transfers In
6%
2016 Sources of Village Funds
Personnel
28%
Contractual
32%Commodities
3%
Other Charges
12%
Capital Outlay
3%
Interfund Charges
4%
Capital Projects
12%
Transfer Out
6%
2016 Uses of Village Funds
Village of Glenview Adopted 2016 Budget 72
2016 Summary of Estimated Sources and Uses of Funds
General Fund
Corporate Fund Police Special
Fund
Foreign Fire
Fund
Special Tax
Allocation Fund
Waukegan/Golf
TIF Fund
$26,033,526 $32,873 $203,723 ($13,224,719) $689,959
Budgeted Revenues
Taxes 43,777,729 - - 30,574,651 732,258
Licenses and Permits 2,356,000 - - - -
Fines and Forfeits 174,377 - - - -
Charges for Services 4,338,559 - - 24,945 -
Intergovernmental 14,358,484 - - - -
Investment Income 64,010 95 800 25,000 600
Other Revenues 831,842 - 83,000 180,000 -
Transfers In 828,288 - - - -
Total Revenues 66,729,289 95 83,800 30,804,596 732,858
Budgeted Expenditures
Operating Expenditures
Personnel 32,568,052 - - 423,435 8,315
Contractual 13,335,310 - 10,830 23,722,652 113,871
Commodities 1,881,097 - 99,170 127,553 -
Other Charges 7,353,672 - - 7,995,696 116,833
Capital Outlay 275,000 32,834 - - 247,664
Total Operating Expenditures 55,413,131 32,834 110,000 32,269,336 486,683
Other Expenditures
Interfund Charges 4,648,103 - - 20,449 -
Capital Projects - - - - -
Transfer Out 7,192,582 - - 277,288 -
Total Other Expenditures 11,840,685 - - 297,737 -
Total Expenditures 67,253,816 32,834 110,000 32,567,073 486,683
Surplus/(Deficit)(524,527) (32,739) (26,200) (1,762,477) 246,175
25,508,999 134 177,523 (14,987,196) 936,134
Budgeted Non-Expensed Items
Debt - - - - -
Capitalized Assets - - - - -
Total Budgeted Non-Expensed Items - - - - -
Beginning Estimated Fund Balance/
Net Position
Ending Estimated Fund Balance/
Net Position
Special Revenue Funds
Village of Glenview Adopted 2016 Budget 73
Glenview Water
Fund
Glenview Sewer
Fund
Commuter
Parking Fund
North Maine
Water and Sewer
Fund
Wholesale Water
Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
$35,249,313 $18,074,540 $3,275,604 $920,000 $1,772,020 $464,706 $3,936,081
- - - - - - -
76,000 8,000 - - - - -
- - - - - - -
12,504,991 2,255,743 611,021 - 2,029,512 1,527,595 2,139,664
- - - - - - -
8,600 3,500 750 1,700 1,000 410 17,000
3,356,588 - - - - 155,000 94,100
680,106 130,644 - - - - -
16,626,285 2,397,887 611,771 1,700 2,030,512 1,683,005 2,250,764
2,367,703 557,147 - - 72,066 426,092 -
7,417,087 58,931 239,740 134,700 1,069,423 423,300 -
1,993,998 48,053 70,741 - 16,650 791,407 184,962
1,741,574 743,686 67,585 137,000 62,816 5,755 -
22,670 - 510,000 - - - 2,366,632
13,543,032 1,407,817 888,066 271,700 1,220,955 1,646,554 2,551,594
850,168 213,564 5,708 - 27,439 36,451 -
4,229,784 1,562,452 - - 809,124 - -
- - - 650,000 - - -
5,079,952 1,776,016 5,708 650,000 836,563 36,451 -
18,622,984 3,183,833 893,774 921,700 2,057,518 1,683,005 2,551,594
(1,996,699) (785,946) (282,003) (920,000) (27,006) - (300,830)
33,252,614 17,288,594 2,993,601 (0) 1,745,014 464,706 3,635,251
($510,044) (289,877) - - - - -
($1,214,625) (453,589) - - - - -
(1,724,669) (743,466) - - - - -
Enterprise Funds Internal Service Funds
Village of Glenview Adopted 2016 Budget 74
2016 Summary of Estimated Sources and Uses of Funds
Insurance and
Risk Fund
Facility
Replacement and
Repair Fund
Police Pension Fire Fighters'
Pension
Escrow Deposit
Fund
$5,066,031 $1,558,876 $71,856,706 $74,787,176 $1,651,049
Budgeted Revenues
Taxes - - - - -
Licenses and Permits - - - - -
Fines and Forfeits - - - - -
Charges for Services 7,077,080 338,275 2,480,695 3,974,237 -
Intergovernmental - - - - -
Investment Income 310,750 10,000 4,200,000 3,900,000 1,000
Other Revenues - - 727,033 760,221 -
Transfers In - - - - -
Total Revenues 7,387,830 348,275 7,407,728 8,634,458 1,000
Budgeted Expenditures
Operating Expenditures
Personnel 587,904 - 3,733,548 5,470,452 -
Contractual 6,936,374 - 132,715 260,355 -
Commodities - - - - -
Other Charges 6,500 - - - -
Capital Outlay - 1,160,500 - - -
Total Operating Expenditures 7,530,778 1,160,500 3,866,263 5,730,807 -
Other Expenditures
Interfund Charges - - - - -
Capital Projects - - - - -
Transfer Out 250,000 - - - 1,000
Total Other Expenditures 250,000 - - - 1,000
Total Expenditures 7,780,778 1,160,500 3,866,263 5,730,807 1,000
Surplus/(Deficit)(392,948) (812,225) 3,541,465 2,903,651 -
4,673,083 746,651 75,398,171 77,690,827 1,651,049
Budgeted Non-Expensed Items
Debt - - - - -
Capitalized Assets - - - - -
Total Budgeted Non-Expensed Items - - - - -
Beginning Estimated Fund Balance/
Net Assets
Ending Estimated Fund Balance/
Net Assets
Internal Service Funds Trust and Agency Funds
Village of Glenview Adopted 2016 Budget 75
Continued Debt Funds
SSA Bond Fund Capital Projects
Fund
Glen Capital
Projects Fund Permanent Fund Motor Fuel Tax
Fund
Corporate
Purpose Bonds
Fund
$152,242 $796,549 $5,593,758 $30,082,582 $1,059,351 $237,808
271,607 - - - - -
- - - - - -
- - - - - -
- - - 156,000 - -
- 150,000 - - 1,460,163 -
600 9,500 500 25,000 5,000 2,508
- - - - - -
- 6,492,039 2,894 - - 2,192,582
272,207 6,651,539 3,394 181,000 1,465,163 2,195,090
- - - - - -
- - - - - -
- - - - - -
37,316 24,371 - - - 2,193,832
- - - - - -
37,316 24,371 - - - 2,193,832
- - - - - -
- 7,107,496 5,113,677 - 1,460,163 -
235,855 - - 910,704 - -
235,855 7,107,496 5,113,677 910,704 1,460,163 -
273,171 7,131,867 5,113,677 910,704 1,460,163 2,193,832
(964) (480,328) (5,110,283) (729,704) 5,000 1,258
151,278 316,221 483,475 29,352,878 1,064,351 239,066
- - - - - -
- - - - - -
- - - - - -
Capital Project Funds
Village of Glenview Adopted 2016 Budget 76
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Village of Glenview Adopted 2016 Budget 77
VILLAGE OF GLENVIEW
CORPORATE FUND
Village of Glenview Adopted 2016 Budget 78
Corporate Fund
Description
The Corporate Fund is used to account for the resources and activities associated with the core
services and day-to-day operations of the Village. The Corporate Fund receives the majority of
Village revenues and utilizes these resources to fund expenditures traditionally associated with
government, including general administration, police and fire protection, street maintenance, snow
and ice removal, building and zoning code enforcement and planning and economic development.
The main sources of revenue for the Corporate Fund are General Sales Tax, Property Taxes, Home
Rule Sales Tax, Utility Taxes and State Shared Income Tax. These five sources make up 70.54%
of the 2016 Corporate Fund revenue budget.
Fund Balance Policy
The Village of Glenview Board of Trustees adopted a policy that requires the Corporate Fund year-
end unassigned fund balance to be maintained at 30% to 40% of the total expenditures of that year.
The budget process takes a look at the next three years with a goal of sustaining this policy. The
Corporate Fund Unassigned Balance at the end of 2015 is projected to be $26,033,324 or 38.8%
of total Corporate Fund expenditures. The 2016 Unassigned Fund Balance is 38.3% of total
Corporate Fund expenditures. The 2016 Corporate Fund budget is a balanced budget with a
$90,393 operating surplus and a $524,527 deficit after a planned use of fund balance. During
2016, the Village attempts to maintain infrastructure standards with a $5,000,000 transfer to the
Capital Improvement Program (CIP). With this plan, the fund balance remains within the fund
balance policy, but is brought down to 36.0% at the end of 2017 and 32.8% by the end of 2018.
Please find all fund balance policies in the Budget and Financial Policies section.
2013 Actual 2014 Actual 2015 Budget
2015
Projected 2016 Projected 2017 Projected 2018 Projected
Beginning Fund Balance 25,759,885 31,818,617 30,696,658 30,696,658 26,033,324 25,508,797 24,663,851
Total Revenues 66,596,551 65,933,404 65,043,493 70,158,193 66,729,289 67,893,917 69,078,034
Expenditures-Ongoing 53,076,397 58,590,709 60,407,769 62,049,985 61,638,896 63,488,063 65,392,705
Transfer to CIP 7,461,422 5,114,654 5,000,000 5,000,000 5,000,000 5,000,000 5,000,000
Annual Operating Surplus/(Deficit)6,058,732 2,228,041 (364,276) 3,108,208 90,393 (594,146) (1,314,671)
Planned Use of Fund Balance:
Transfer to CIP - Floodway Buyout Administration 550,000 550,000
Transfer to CIP-Glenview Park Stormwater 850,000 850,000 850,000
Transfer to CIP-New Stormwater Program 2,500,000 5,000,000 5,000,000
One-Time Expenditures 897,266 614,920 250,800 250,800
Budget Amendments 474,276
Total Expenditures 60,537,819 67,055,363 71,807,769 74,821,527 67,253,816 68,738,863 70,643,505
Net Surplus/(Deficit)6,058,732 (1,121,959) (6,764,276) (4,663,334) (524,527) (844,946) (1,565,471)
Total Ending Fund Balance 31,818,617 30,696,658 23,932,382 26,033,324 25,508,797 24,663,851 23,098,381
Less: Fund Balance Commitments:
-Glenview Park Golf Club Stormwater 1,700,000 850,000
Less: Fund Balance Assignments:
‐Stormwater Projects 2,500,000 5,000,000
‐2014 Budget Amendment ‐ Snow 708,020
‐2015 Budget Amendment ‐ Joint Disp/Sidewalk 364,276
Unassigned Fund Balance 26,910,597 24,482,382 23,932,382 26,033,324 25,508,797 24,663,851 23,098,381
Fund Balance as a % of Total Expenditures 44.5% 38.4% 36.6% 38.8% 38.3% 36.0% 32.8%
Village of Glenview Adopted 2016 Budget 79
Revenues
The 2016 Budget estimates $66,729,289 in revenues for the Corporate Fund, a decrease of
$3,428,904 or 5.14% from 2015 projections. The 2015 projections included additional building
permit fee revenue resulting from a number of new significant construction projects as well as a
one-time grant received from Cook County in the amount of $2,000,000. The Property Tax Levy
was increased by 1.10% or $120,631, to correspond with the Village’s new EAV reported by the
County, plus an additional $300,000 to partially cover the net increase in pension expenses. This
is the first time in seven years there was an increase to the tax levy above the amount of new EAV
growth. General Sales Tax and Home Rule Sales Tax receipts combine for a 3.0% increase of
$734,697. Utility Taxes are budgeted to decrease by $23,054 or 0.4% from 2015 projections. This
is due in part to a reduction in telecommunication taxes due to declining receipts. After three years
of new development resulting in increased Building Permit and Annexation Fee revenue, the 2016
budget was significantly reduced to return to an annual base Building Permit revenue of
$2,000,000; a decrease of $810,683 from the 2015 projection.
Expenditures
The 2016 Budget estimates $67,253,816 in expenditures for the Corporate Fund, a decrease of
$7,567,711 or 10.11% from 2015 projections. The transfer out to the CIP accounts for $6,400,000
of this decrease from 2015.
Personnel costs are decreasing in 2016 by $1,188,239 from 2015 projections due in part to a
Voluntary Separation Plan (VSP) offered in 2015 and a reduction of seven full-time employees in
the 2016 budget.
Contractual costs were held relatively level with increase of $41,984, or .32%.
Commodities costs are budgeted to decrease by $182,201, or 8.83%. The largest decreases in
commodities are for the purchase of salt and concrete in the amounts of $128,060 and $90,600,
respectively.
Capital Outlay costs are anticipated to decrease by $1,218,014 or 81.6%. The 2015 budget
included the final capital costs needed to improve and expand the Dispatch Center due to the new
dispatch services agreements with four additional communities.
Interfund Charges are anticipated to increase by $675,673, or $17% in 2016, which includes
increases in Risk Management and Capital Equipment charges budgeted in the Corporate Fund to
be transferred to the Internal Service Funds.
Transfers Out are budgeted to decrease a total of $6,633,720. As stated above, the transfer to the
Capital Projects Fund was reduced by $6,400,000 as the additional funding for the accelerated
stormwater program ended in 2015.
The Corporate Fund year-end fund balance is within the policy range of 30% to 40% of total
expenditures with the 2013 and 2014 Actuals, 2015 Projection, the 2016 Budget and the 2017 and
2018 Projections.
Village of Glenview Adopted 2016 Budget 80
Corporate Fund Revenue Summary
2014
Actual
2015
Adopted
Budget
2015
Projected
Actual
2016
Adopted
Budget
% Change
Adopted
to Adopted % of Total
General Sales Tax 14,972,367$ 16,574,462$ 16,574,462$ 17,071,696$ 3.0% 25.6%
Property Tax 11,431,626 11,355,969 11,355,969 11,776,598 3.7% 17.6%
Home Rule Sales Tax 7,468,617 7,915,423 7,915,423 8,152,886 3.0% 12.2%
Utility Taxes 5,935,547 5,951,669 5,726,817 5,703,763 -4.2% 8.5%
Income Tax 4,232,425 4,395,908 4,752,461 4,752,461 8.1% 7.1%
Glenbrook Fire Protection District 2,189,062 2,200,000 2,192,514 2,322,217 5.6% 3.5%
Insurance Reimbursements 1,640,716 1,587,720 1,625,000 1,641,250 3.4% 2.5%
Building Permits and Related Fees 4,713,018 2,000,000 2,810,683 2,000,000 0.0% 3.0%
Make-Whole Revenue 1,329,174 1,334,898 1,352,890 1,408,025 5.5% 2.1%
Hotel Room Tax 880,887 785,000 926,286 926,286 18.0% 1.4%
Top 10 Subtotal 54,793,439 54,101,049 55,232,505 55,755,182 3.1% 83.6%
All Other Corporate Fund Revenues 11,139,963 10,942,444 14,925,688 10,974,107 0.3% 16.4%
Total Corporate Fund Revenues 65,933,401$ 65,043,493$ 70,158,193$ 66,729,289$ 2.6% 100.0%
Village of Glenview Adopted 2016 Budget 81
Corporate Fund Expenditure Summary
Corporate Fund Departments
2014
Actual
2015
Adopted
Budget
2015
Projected
Actual
2016
Adopted
Budget
% Change
Adopted
to Adopted % of Total
Board of Trustees 322,799$ 388,058$ 401,189$ 403,671$ 4.0% 0.6%
Village Manager's Office 8,815,851 9,476,600 9,694,404 8,507,714 -10.2% 12.7%
Administrative Services 4,306,070 5,145,550 5,730,499 5,408,530 5.1% 8.0%
General Government 13,190,014 15,875,599 16,780,685 10,939,038 -31.1% 16.3%
Public Works 9,523,898 9,407,532 9,633,515 9,012,758 -4.2% 13.4%
Police 12,206,792 12,562,635 12,592,487 13,123,643 4.5% 19.5%
Fire 14,870,574 15,753,085 16,077,703 16,199,339 2.8% 24.1%
Community Development 3,819,364 3,795,496 3,911,046 3,659,123 0.0% 5.4%
Total Corporate Fund Expenditures 67,055,361$ 72,404,554$ 74,821,527$ 67,253,816$ -7.1% 100.0%
Village of Glenview Adopted 2016 Budget 82
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$31,818,819 $30,696,859 $30,696,859 $30,696,859 $26,033,526
Budgeted Revenues
Taxes 40,810,755 42,711,021 42,711,021 42,635,632 43,777,729
Licenses and Permits 5,087,534 2,343,365 2,343,365 3,184,683 2,356,000
Fines and Forfeits 255,899 145,570 145,570 181,938 174,377
Charges for Services 4,520,282 4,348,704 4,348,704 4,437,022 4,338,559
Intergovernmental 13,493,562 13,781,512 13,781,512 16,408,889 14,358,484
Investment Income 111,987 61,010 61,010 64,010 64,010
Other Revenues 915,258 775,051 775,051 775,759 831,842
Transfers In 738,124 877,260 877,260 2,470,260 828,288
Total Revenues 65,933,401 65,043,493 65,043,493 70,158,193 66,729,289
Budgeted Expenditures
Operating Expenditures
Personnel 32,030,045 32,854,662 32,816,385 33,756,291 32,568,052
Contractual 11,449,489 11,288,032 12,158,156 13,293,325 13,335,310
Commodities 1,692,024 1,856,743 2,123,655 2,063,299 1,881,097
Other Charges 5,728,565 6,656,208 6,269,732 6,416,866 7,353,672
Capital Outlay 1,474,366 1,244,338 1,493,116 1,493,014 275,000
Total Operating Expenditures 52,374,488 53,899,983 54,861,044 57,022,794 55,413,131
Other Expenditures
Interfund Charges 3,876,300 3,948,128 3,948,128 3,972,430 4,648,103
Transfer Out 10,804,573 13,595,382 13,595,382 13,826,302 7,192,582
Total Other Expenditures 14,680,873 17,543,510 17,543,510 17,798,732 11,840,685
Total Expenditures 67,055,361 71,443,493 72,404,554 74,821,527 67,253,816
Surplus/(Deficit)(1,121,960) (6,400,000) (7,361,061) (4,663,334) (524,527)
$30,696,859 $24,296,859 $23,335,799 $26,033,526 $25,508,999
Corporate Fund Summary
Fiscal Year 2015
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2016 Budget 83
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$31,818,819 $30,696,859 $30,696,859 $30,696,859 $26,033,526
Budgeted Revenues
Taxes 40,810,755 42,711,021 42,711,021 42,635,632 43,777,729
Licenses and Permits 5,087,534 2,343,365 2,343,365 3,184,683 2,356,000
Fines and Forfeits 255,899 145,570 145,570 181,938 174,377
Charges for Services 4,520,282 4,348,704 4,348,704 4,437,022 4,338,559
Intergovernmental 13,493,562 13,781,512 13,781,512 16,408,889 14,358,484
Investment Income 111,987 61,010 61,010 64,010 64,010
Other Revenues 915,258 775,051 775,051 775,759 831,842
Transfers In 738,124 877,260 877,260 2,470,260 828,288
Total Revenues 65,933,401 65,043,493 65,043,493 70,158,193 66,729,289
Budgeted by Department and Division
Board of Trustees
Board of Trustees 58,372 57,920 57,920 56,758 57,920
Special Appropriations 264,427 330,138 330,138 344,431 345,751
General Government 13,190,014 16,583,426 15,875,599 16,780,685 10,939,038
Village Manager's Office
Administration 1,016,639 836,335 918,187 1,120,287 784,324
Communications 272,206 235,460 237,645 229,151 229,385
Legal 484,770 462,925 626,343 615,640 584,200
Human Resources Administration 1,760,268 1,665,400 1,668,094 1,706,610 1,897,063
Joint Dispatch 4,944,460 5,744,762 6,026,331 6,022,716 5,012,742
Records Management 337,507 - - - -
Administrative Services
Administration 379,070 335,356 350,097 387,143 353,493
Finance 1,088,188 1,184,379 1,178,344 1,405,551 1,145,671
Business Process Administration - 225,622 227,703 246,569 215,075
Business Process Records - 326,165 332,824 337,136 330,102
GIS and CADD 287,563 295,461 295,461 290,712 297,751
Information Technology 2,116,897 2,089,256 2,290,677 2,558,626 2,625,011
Resolution Center 434,351 460,363 470,445 504,761 441,427
Public Works
Administration 4,216,234 4,091,158 4,112,319 4,347,128 4,031,254
Facilities Management 1,088,065 1,211,276 1,218,002 1,134,585 1,078,708
Streets and Forestry 4,219,600 3,952,112 4,077,212 4,151,802 3,902,796
Police 12,206,792 12,307,919 12,562,635 12,592,487 13,123,643
Fire
Administration 6,039,166 15,449,463 15,753,085 16,077,703 16,199,339
Emergency Medical Serbices 2,326,438 - - - -
Fire Suppression 6,504,970 - - - -
Community Development
Administration 301,031 307,158 321,319 464,636 361,316
Facilities Management - - - - -
Planning 785,229 706,903 718,885 686,411 656,713
Engineering 764,427 683,889 683,889 737,680 663,616
Capital Projects 255,408 229,391 238,312 243,698 225,256
Inspectional Services 1,713,269 1,671,256 1,833,091 1,778,621 1,752,222
Total Expenditures 67,055,361 71,443,493 72,404,554 74,821,527 67,253,816
Surplus/(Deficit)(1,121,960) (6,400,000) (7,361,061) (4,663,334) (524,527)
$30,696,859 $24,296,859 $23,335,799 $26,033,526 $25,508,999
Corporate Fund Balance Summary by Department and Division
Fiscal Year 2015
Beginning Fund Balance/
Net Assets
Ending Fund Balance/
Net Assets
Village of Glenview Adopted 2016 Budget 84
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Village of Glenview Adopted 2016 Budget 85
VILLAGE OF GLENVIEW
SPECIAL REVENUE FUNDS
Village of Glenview Adopted 2016 Budget 86
Police Special Fund
The Police Special Fund is used to account for funds received through the forfeiture of assets as
directed by the State of Illinois court system. Direction on the use of these funds is controlled by
state statutes. In general, resources are used based upon the type of crime that led to the court-
ordered forfeiture of assets. For example, asset forfeiture monies stemming from drug-related
crimes might be used specifically for drug prevention activities.
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$58,708 $32,087 $32,087 $32,087 $32,873
Budgeted Revenues
Investment Income 170 95 95 135 95
Other Revenues 709 - - 651 -
Total Revenues 879959578695
Budgeted Expenditures
Operating Expenditures
Capital Outlay 27,500 32,119 32,119 - 32,834
Total Operating Expenditures 27,500 32,119 32,119 - 32,834
Total Expenditures 27,500 32,119 32,119 0 32,834
Surplus/(Deficit)(26,621) (32,024) (32,024) 786 (32,739)
$32,087 $63 $63 $32,873 $134Ending Fund Balance
Fiscal Year 2015
Beginning Fund Balance
Village of Glenview Adopted 2016 Budget 87
Foreign Fire Fund
The Foreign Fire Fund was established in 2002. The revenues accounted for in this fund are
restricted for use by direction of the Foreign Fire Insurance Tax Board. The revenues are derived
from a 2% charge on the premiums received from companies that are not incorporated in the State
of Illinois, but that are engaged in providing fire insurance within the Village. Expenditures
approved by the Foreign Fire Insurance Tax Board must benefit everyone within the Fire
Department. The funds will be utilized as required to assist the Fire Department in continuing to
deliver its high standard of service.
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$246,090 $209,923 $209,923 $209,923 $203,723
Budgeted Revenues
Investment Income 922 800 800 800 800
Other Revenues 97,640 83,000 83,000 83,000 83,000
Total Revenues 98,562 83,800 83,800 83,800 83,800
Budgeted Expenditures
Operating Expenditures
Contractual 9,244 10,330 10,330 10,330 10,830
Commodities 125,485 79,670 79,670 79,670 99,170
Total Operating Expenditures 134,730 90,000 90,000 90,000 110,000
Total Expenditures 134,730 90,000 90,000 90,000 110,000
Surplus/(Deficit)(36,168) (6,200) (6,200) (6,200) (26,200)
$209,923 $203,723 $203,723 $203,723 $177,523Ending Fund Balance
Fiscal Year 2015
Beginning Fund Balance
Village of Glenview Adopted 2016 Budget 88
Special Tax Allocation Fund
Description
The Special Tax Allocation Fund (STAF) is used to account for the revenues and expenditures of
The Glen Tax Increment Finance District (TIF). This fund accounts for the incremental tax
revenues and the expenditures associated with the distribution of Make-Whole Payments to core
jurisdictions whose boundaries are within the TIF. These core jurisdictions consist of the Village
of Glenview, School Districts 30, 34 and 225, the Glenview Park District, and the Glenview Public
Library. Debt Service and development incentive fees associated with the TIF are also accounted
for within the STAF. All TIF activity (except TIF Capital Projects and the Waukegan/Golf TIF)
occurs in the Special Tax Allocation Fund. The Glen TIF District expires in 2021.
Revenues
Revenues of the STAF are generated from incremental property taxes resulting from the growth
of the assessed valuation within The Glen TIF District. Fiscal Year 2014 tax revenue totaled
$29,742,611. The Fiscal Year 2015 property tax projection is $30,389,000; the 2016 budget has
estimated property taxes at $30,574,651.
Other Revenues in 2014 included $2,515,000 for land sale proceeds and $6,529,688 in loan
proceeds. The 2015 projection includes $10,000,000 for bond sale proceeds.
Expenditures
In addition to the expenditures described previously, the STAF also records all expenditures
associated with the TIF for general administration, road, and parkway and facility maintenance.
The 2016 Make-Whole Payments are projected to be $22,794,126.
Other Charges include debt payments of $32,341,558 in 2014 and a projection of $17,892,047 for
2015. During 2016, debt payments are budgeted at $7,765,146.
In 2002, a longer-term loan was made from the Village’s Permanent Fund to STAF for
$11,182,000. Repayment of this loan, plus all accrued interest, is anticipated to be made in the last
few years of the TIF when incremental property taxes exceed anticipated expenditures. In addition
to loans from the Village’s Permanent Fund, resources are provided by the issuance of debt as the
need arises.
Village of Glenview Adopted 2016 Budget 89
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$5,234,689 ($13,129,251) ($13,129,251) ($13,129,251) ($13,224,719)
Budgeted Revenues
Taxes 29,742,611 30,852,192 30,852,192 30,389,000 30,574,651
Charges for Services 23,004 24,945 24,945 24,945 24,945
Investment Income 126,881 19,000 19,000 45,500 25,000
Other Revenues 9,171,072 - - 10,000,000 180,000
Total Revenues 39,063,567 30,896,137 30,896,137 40,459,445 30,804,596
Budgeted Expenditures
Operating Expenditures
Personnel 413,033 415,965 415,965 418,180 423,435
Contractual 20,494,242 21,313,048 21,313,048 21,498,418 23,722,652
Commodities 102,186 130,848 130,848 130,848 127,553
Other Charges 33,010,065 8,218,814 8,218,814 18,198,947 7,995,696
Capital Outlay 3,061,796 - - - -
Total Operating Expenditures 57,081,323 30,078,675 30,078,675 40,246,393 32,269,336
Other Expenditures
Interfund Charges 15,110 14,341 14,341 14,341 20,449
Capital Projects 49,494 - - - -
Transfer Out 281,580 294,178 294,178 294,178 277,288
Total Other Expenditures 346,185 308,519 308,519 308,519 297,737
Total Expenditures 57,427,508 30,387,194 30,387,194 40,554,912 32,567,073
Surplus/(Deficit)(18,363,941) 508,944 508,944 (95,467) (1,762,477)
(13,129,251) ($12,620,308) ($12,620,308) (13,224,719) (14,987,196)
Special Tax Allocation Fund Summary
Fiscal Year 2015
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2016 Budget 90
Waukegan/ Golf TIF Fund
Description
On December 11, 2012, the Village of Glenview (“Village”) approved a Memorandum of
Understanding (“MOU”) with Regency Centers (“Regency”) regarding redevelopment of the
Avon/Baker Development property, a 20.98 acre parcel, at 1601 Overlook Drive and 3 Waukegan
Road in Glenview. Regency, a national shopping center developer, is proposing a 75,245 square
foot Mariano’s Fresh Market grocery store, 15,400 square feet of inline retail, an 11,786 square
foot retail outlet building and a 238 unit apartment building.
Regency requested assistance from the Village as extraordinary off-site infrastructure
improvements are needed, most of which are roadway improvements to address current and
projected traffic. In accordance with the MOU, the Village agreed to fund up to $3,500,000 of the
off-site infrastructure costs by taking the appropriate steps to establish a redevelopment project
area, a redevelopment plan, and to adopt tax increment financing, provided that all legal
requirements and findings are satisfied, pursuant to the Illinois Tax Increment Financing Act (65
ILCS 5/11-74.4) (the “Act”).
Ordinances required to establish the Waukegan Road/Golf Road Tax Increment Finance (“TIF”)
District were approved at the Board of Trustees meeting on April 16, 2013:
a) An Ordinance of the Village of Glenview, Cook County, Illinois, approving a Tax
Increment Redevelopment Plan and Redevelopment Project for the Waukegan Road/Golf
Road Redevelopment Project Area;
b) An Ordinance of the Village of Glenview, Cook County, Illinois, Designating the
Waukegan Road/Golf Road Redevelopment Project Area a Redevelopment Project Area
Pursuant to the Tax Increment Allocation Redevelopment Act;
c) An Ordinance of the Village of Glenview, Cook County, Illinois, Adopting Tax
Increment Allocation Financing for the Waukegan Road/Golf Road Redevelopment
Project Area.
Revenues
To fund the needs of the Waukegan Road/Golf Road Tax Increment Finance District, in December
2013, the Village issued a new taxable bond issue of $4,385,000, which includes $4,003,390 for
project costs, $342,443 for three years (2014-2016) of capitalized interest and $39,167 for costs of
issuance. There was no revenue anticipated for 2014 and 2015. For 2016, property tax revenue is
projected at $732,258.
Expenditures
The 2015 projection includes a funding pledge of $106,142 for infrastructure as mentioned above.
The 2016 budget include costs for professional services, debt service interest, per capita tuition
charge and $247,664 for capital outlay.
Village of Glenview Adopted 2016 Budget 91
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$4,291,781 $912,648 $912,648 $912,648 $689,959
Budgeted Revenues
Taxes - - - - 732,258
Investment Income 6,950 4,000 4,000 4,286 600
Total Revenues 6,950 4,000 4,000 4,286 732,858
Budgeted Expenditures
Operating Expenditures
Personnel - - - - 8,315
Contractual 2,219 10,000 10,000 4,000 113,871
Other Charges 111,028 116,083 116,083 116,833 116,833
Capital Outlay 3,272,836 175,000 175,000 106,142 247,664
Total Operating Expenditures 3,386,083 301,083 301,083 226,975 486,683
Total Expenditures 3,386,083 301,083 301,083 226,975 486,683
Surplus/(Deficit)(3,379,134) (297,083) (297,083) (222,689) 246,175
$912,648 $615,565 $615,565 $689,959 $936,134
Waukegan/Golf TIF Fund Summary
Fiscal Year 2015
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2016 Budget 92
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Village of Glenview Adopted 2016 Budget 93
VILLAGE OF GLENVIEW
ENTERPRISE FUNDS
Village of Glenview Adopted 2016 Budget 94
Enterprise Funds
Enterprise funds are used by governments to account for operations in which user charges are the
main source of revenue. Taxes and other general revenues are not used to finance these operations
for a number of reasons:
The beneficiary of services of an enterprise-related activity can be readily identified and
the service provision can be measured to determine charges.
Village general revenues have legal or statutory limitations and cannot cover all the
services required by residents.
General revenues are historically used to finance expenses for services in which the
ultimate beneficiary cannot be readily identified.
Enterprise funds account for activities using accounting principles similar to commercial
businesses. For financial reporting purposes, each fund records transactions on an accrual basis.
Capital purchases are not recorded as expenses when purchased, but as assets. The costs of these
assets are then amortized over their useful lives as depreciation. Similarly, any debt of an enterprise
fund is recorded as a long-term liability within the fund where the only expense recognition is
interest on the debt.
For budget purposes, however, spending related to these activities must be accounted for like those
of governmental funds. As such, the expenses are generally reported when expended, irrespective
of the long-term use of the underlying asset. Village policy requires the budgeting of all non-capital
project funds to be expended in a fiscal year. This leads to a budget basis of reporting that is not
in accordance with generally accepted accounting principals (GAAP). This “budget basis” results
in two types of reporting for Enterprise Funds on the Village’s financial statements. That basis
shows operating budgets that are similar to GAAP and capital budgets that report in a more
traditional governmental display. This display does not include budgets for depreciation.
Village of Glenview Adopted 2016 Budget 95
Glenview Water & Sanitary Sewer Funds
Description
The Glenview Water and Sanitary Sewer Funds are enterprise funds which mean the revenues,
expenses, transfers and financial results are accounted for through full accrual accounting. These
funds are used to account for the revenue and expense activities associated with the delivery and
disposal of water from customers. The financial positions of the Funds are determined by the
Change in Net Assets at year-end. Net Assets are equal to total assets (including all capital assets)
less total liabilities. Net Assets reflect the total productive investment in the utility system.
Operating Activities
The Water and Sanitary Sewer Funds include operational activities performed by the following
departments: Public Works, Administrative Services, and Community Development. The Public
Works Department performs general maintenance on the systems such as water main break repair,
hydrant flushing, meter replacement, water quality testing, and sewer line repair. The
Administrative Services Department performs support activities to assist with service operations.
These activities include responding to water and sewer customer inquiries, water and sewer billing,
accounts payable, payroll, financial support, information technology support and geographical
information system (GIS) mapping. The Community Development Department supports long
term infrastructure planning, design and project management for capital improvements.
Customers
The Village’s water customer base includes approximately 16,000 customers, 1,820 of whom are
in unincorporated Glenview. The sanitary sewer system has approximately 9,700 customers, all of
them within the corporate boundaries of the Village. Some properties in the Village receive water
service, but are not connected to the Village’s sanitary sewer system. The Village separates its
customers into five customer classes: residential, commercial, government, industrial and
municipal. Approximately 95% of total customers are residential, 4% commercial, and 1%
industrial, government and municipal customers. Glenview customers are billed quarterly.
Water Supply and Rate Structure
The Glenview water system receives potable water from Lake Michigan through the Village of
Wilmette. Glenview purchases water from the Village of Wilmette for $1.78/1,000 gallons. This
rate is valid thru December 2016.
The customer rate structure includes a fixed and consumption component. The fixed charges for
water and sewer service are based on the size of the customer’s water meter. Customers with
larger water meters have a higher quarterly fixed charge than those with smaller meters. The
consumption of water is reported by actual meter reads on a property. The sewer consumption is
assumed to be the same as water consumption. The 2016 budget assumes a slight increase in water
consumption. Water usage in 2015 was lower than expected because precipitation was high and
overall temperatures were below normal.
Village of Glenview Adopted 2016 Budget 96
Glenview Water Fund
Revenues
The 2016 budget includes $12,504,991 in estimated revenue from customer billing, total revenue
is estimated to be $16,626,285. The estimated revenues reflect a 0% increase in the quarterly fixed
rate and a 7.25% increase in the consumption rate. The quarterly fixed rate varies by meter size.
Meter Size 2015 Quarterly
Fixed Charge
2016 Quarterly
Fixed Charge
0.625” $7.86 $7.86
0.75” $11.80 $11.80
1.0” $19.66 $19.66
1.5” $39.32 $39.32
2.0” $62.92 $62.92
3.0” $125.83 $125.83
4.0” $196.61 $196.61
6.0” $393.23 $393.23
8.0” $629.16 $629.16
*Note: Depending on various conditions of ownership of system component, fees will differ from this table. Refer to
the fee ordinance for special circumstances.
Expenses
The 2016 budget includes $18,622,984 in budgeted expenses. The 2016 budget continues to plan
for the funding of capital projects to meet standards. Standards are calculated by taking into
account the useful life of infrastructure and determining how much needs to be invested each year.
The 2016 budget includes $4,229,784 for water infrastructure projects and $275,955 for facility
improvements at the Public Works Administration Building and the Rugen Sr. pump station. These
infrastructure replacement and repair costs represent 24% of the total water budget. The cost of
water purchased from the Village of Wilmette represents another 21% of the water fund budget.
The 2015 budgeted expenses also include $355,600 in principal payments; this issuance is
scheduled to retire in 2016, and $1,214,625 for depreciation of the system’s assets, for a combined
8% of the total water budget. Further, the 2016 budget includes one-time expenses of $390,000
for SCADA system upgrades and $3,200,000 for the Village’s Meter Replacement Program, which
is being funded through loan proceeds, for a combined 19% of the total water budget.
The remaining 28% of the 2016 budget is used to fund day-to-day operations of the system. Day-
to-day operations include repairing watermain breaks, service line leaks, hydrant flushing,
installing new water connections, monitoring of pump stations, water quality testing, meter
replacements and repairs, water billing, energy costs, facility repairs, GIS mapping, information
technology, financial, and customer service support.
2015 Consumption
Charge/1,000 gals
2016 Consumption
Charge/1,000 gals
Incorporated $5.65 $6.06
Unincorporated $8.49 $9.11
Village of Glenview Adopted 2016 Budget 97
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$37,781,899 $38,510,293 $38,510,293 $38,510,293 $36,180,900
Budgeted Revenues
Licenses and Permits 254,258 151,000 151,000 301,000 76,000
Fines and Forfeits - - - - -
Charges for Services 10,951,750 11,783,721 11,783,721 11,327,047 12,504,991
Intergovernmental - - - - -
Investment Income 11,898 7,900 7,900 7,900 8,600
Other Revenues 83,178 164,000 164,000 4,304,829 3,356,588
Transfers In 31,696 30,106 30,106 778,345 680,106
Total Revenues 11,332,779 12,136,727 12,136,727 16,719,121 16,626,285
Budgeted Expenditures
Operating Expenditures
Personnel 2,180,412 2,090,432 2,090,432 2,303,067 2,367,703
Contractual 4,286,419 5,077,951 5,063,921 6,485,475 7,417,087
Commodities 833,153 911,671 922,705 3,514,199 1,993,998
Other Charges 1,365,323 1,520,859 1,520,859 1,521,139 1,741,574
Capital Outlay 1,870 188,500 192,170 192,170 22,670
Total Operating Expenditures 8,667,177 9,789,413 9,790,087 14,016,051 13,543,032
Other Expenditures
Interfund Charges 484,273 569,206 569,206 542,301 850,168
Capital Projects 1,452,936 4,216,928 4,463,160 4,490,162 4,229,784
Total Other Expenditures 1,937,209 4,786,134 5,032,366 5,032,462 5,079,952
Total Expenditures 10,604,386 14,575,547 14,822,453 19,048,513 18,622,984
Surplus/(Deficit)728,393 (2,438,820) (2,685,726) (2,329,392) (1,996,699)
$38,510,293 $36,071,473 $35,824,567 $36,180,900 $34,184,201
Net Position
Ending Fund Balance/
Net Position
Glenview Water Fund Summary
Fiscal Year 2015
Beginning Fund Balance/
Village of Glenview Adopted 2016 Budget 98
Glenview Water Fund - Cash Analysis
The cash policy for the Water Fund is to maintain 30 days of cash and investments on hand. This
cash analysis differs from the fund balance statement by separating cash from the net assets. This
cash display assumes all expenses and revenues are expended and collected at one point in time.
The following cash flow displays a positive cash balance at the end of 2016.
FY 2014 FY 2015 FY 2015 FY 2015 FY 2016
Actual Original Revised Projected Budget
3,980,269 3,017,558 3,017,558 3,017,558 1,826,116
Receipts from Users 11,405,155 12,098,721 12,098,721 15,932,876 15,937,579
Investment Income 5,708 7,900 7,900 7,900 8,600
Transfer In - 30,106 30,106 778,345 680,106
11,410,863 12,136,727 12,136,727 16,719,121 16,626,285
Operating Expenses 9,576,282 8,850,881 8,851,554 13,050,612 12,809,640
Interest Expense 35,469 25,389 25,389 25,389 13,335
Principal Payments 336,000 344,400 344,400 344,400 355,600
Change in Investments 81,200 - - - -
Transfer Out - - - - -
10,028,951 9,220,670 9,221,343 13,420,401 13,178,575
1,381,912 2,916,057 2,915,384 3,298,720 3,447,710
Capital 2,344,623 4,216,928 4,463,160 4,490,162 4,229,784
2,344,623 4,216,928 4,463,160 4,490,162 4,229,784
(962,711) (1,300,871) (1,547,776) (1,191,442) (782,074)
3,017,558 1,716,688 1,469,782 1,826,116 1,044,042 Ending Cash and Investments
Beginning Cash and Investments
Cash Receipts
Total Cash Receipts
Non-Capital Cash Outlays
Total Non-Capital Cash Outlays
Subtotal Net Change in Cash
Capital Cash Expenses
Total Capital Cash Outlays
Total Net Change in Cash
Village of Glenview Adopted 2016 Budget 99
Glenview Sanitary Sewer Fund
Revenues
The 2016 budget includes $2,255,743 in estimated revenue from customer billing, total revenue is
estimated to be $2,397,887. The Village Permanent Fund is funding $60,000 in capital projects
through a transfer in for Storm Water Task Force projects. The estimated revenues reflect a 0%
increase in quarterly fixed rate and 2% increase in the consumption rate.
Meter Size 2015 Quarterly
Fixed Charge
2016 Quarterly
Fixed Charge
0.625” $7.35 $7.35
0.75” $11.03 $11.03
1.0” $18.38 $18.38
1.5” $36.75 $36.75
2.0” $58.80 $58.80
3.0” $117.60 $117.60
4.0” $183.75 $183.75
6.0” $367.50 $367.50
8.0” $588.00 $588.00
*Note: Depending on various conditions of ownership of system component, fees will differ from this table. Refer to
the fee ordinance for special circumstances.
Expenses
The 2016 budget includes $3,183,833 in budgeted expenses. The 2016 budget continues to plan
for the funding of capital projects to meet standards. Standards are calculated by taking into
account the useful life of infrastructure and determining how much needs to be invested each year.
The 2016 budget includes a capital projects investment of $1,502,452. Also included in the capital
projects budget is $60,000 in sanitary improvements East of Harms area which is supported by the
Permanent Fund. The transfer from the Permanent Fund will be made as expenses are incurred
and will not be used to fund daily operations. These infrastructure improvement costs represent
49% of the budget. The budget also includes $279,400 in principal payments; this issuance is
scheduled to retire in 2016, and $453,589 for depreciation of the system’s assets, for a combined
23% of the total sewer budget.
The remaining 28% of the 2016 budget is used to fund day-to-day operations of the system. Day-
to-day operations include sewer cleaning, sewer grate repairs and replacements, sewer line repairs,
energy costs, facility improvements, GIS mapping, information technology, and financial support.
2015 2016
Charge/1,000 gals $1.29 $1.32
Sewer Only Charge $35.90 $35.90
Village of Glenview Adopted 2016 Budget 100
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$17,717,812 $18,738,224 $18,738,224 $18,738,224 $18,074,540
Budgeted Revenues
Licenses and Permits 31,613 13,000 13,000 44,000 8,000
Charges for Services 2,178,144 2,217,964 2,217,964 2,217,964 2,255,743
Investment Income 3,285 3,500 3,500 3,500 3,500
Other Revenues 2,925 - - - -
Transfers In 877,508 770,644 770,644 297,711 130,644
Total Revenues 3,093,476 3,005,108 3,005,108 2,563,175 2,397,887
Budgeted Expenditures
Operating Expenditures
Personnel 455,396 446,677 446,677 514,394 557,147
Contractual 48,639 62,845 62,845 67,149 58,931
Commodities 53,490 29,706 29,706 43,531 48,053
Other Charges 501,981 719,574 719,574 719,794 743,686
Capital Outlay - 8,000 8,000 8,000 -
Total Operating Expenditures 1,059,506 1,266,802 1,266,802 1,352,867 1,407,817
Other Expenditures
Interfund Charges 140,835 160,320 160,320 154,543 213,564
Capital Projects 872,722 2,427,822 2,664,540 1,719,448 1,562,452
Total Other Expenditures 1,013,557 2,588,142 2,824,860 1,873,991 1,776,016
Total Expenditures 2,073,063 3,854,944 4,091,662 3,226,859 3,183,833
Surplus/(Deficit)1,020,413 (849,836) (1,086,554) (663,684) (785,946)
$18,738,224 $17,888,388 $17,651,670 $18,074,540 $17,288,594
Net Position
Ending Fund Balance/
Net Position
Glenview Sanitary Sewer Fund Summary
Fiscal Year 2015
Beginning Fund Balance/
Village of Glenview Adopted 2016 Budget 101
Glenview Sanitary Fund - Cash Analysis
The cash policy for the Sanitary Sewer Fund is to maintain 30 days of cash and investments on
hand. This cash analysis differs from the fund balance statement by separating cash from the net
assets. The following cash flow displays a positive cash balance at the end of 2016.
FY 2014 FY 2015 FY 2015 FY 2015 FY 2016
Actual Original Revised Projected Budget
1,335,049 1,364,384 1,364,384 1,364,384 1,129,785
Receipts from Users 2,301,510 2,230,964 2,230,964 2,261,964 2,263,743
Investment Income 2,165 3,500 3,500 3,500 3,500
Transfer In 805,612 770,644 770,644 297,711 130,644
3,109,287 3,005,108 3,005,108 2,563,175 2,397,887
Operating Expenses 1,151,085 707,548 470,830 787,777 877,915
Interest Expense 29,409 19,949 19,949 19,949 10,477
Principal Payments 264,000 270,600 270,600 270,600 279,400
Change in Investments 21,423 - - - -
1,465,917 998,097 761,379 1,078,326 1,167,792
1,643,370 2,007,011 2,243,729 1,484,849 1,230,095
Capital 1,614,035 2,427,822 2,664,540 1,719,448 1,562,452
1,614,035 2,427,822 2,664,540 1,719,448 1,562,452
29,335 (420,811) (420,811) (234,599) (332,357)
1,364,384 943,573 943,573 1,129,785 797,428 Ending Cash and Investments
Beginning Cash and Investments
Cash Receipts
Total Cash Receipts
Non-Capital Cash Outlays
Total Non-Capital Cash Outlays
Subtotal Net Change in Cash
Capital Cash Expenses
Total Capital Cash Outlays
Total Net Change in Cash
Village of Glenview Adopted 2016 Budget 102
Wholesale Water Fund
Description
The Wholesale Water Fund is an enterprise fund which means the revenues, expenses, transfers and
financial results are accounted for through full accrual accounting. These funds are used to account
for the operations associated with the purchase of water from the Village of Wilmette for sale to other
water systems. The financial position of the Fund is determined by the Change in Net Assets at year-
end. Net Assets are equal to total assets (including all capital assets) less total liabilities. Net Assets
reflect the total productive investment in the utility system.
Operating Activities
The Glenview water system receives potable water from Lake Michigan through the Village of
Wilmette. Glenview purchases water from the Village of Wilmette for $1.78/1,000 gallons. This rate
is valid thru December 2016. The major cost of operations in this fund is the cost of the water Glenview
purchases and the transmission costs. The cost of water is 51% of all expenses within the fund. The
2016 budgeted revenues are $2,030,512 and budgeted expenses are $2,057,518, which includes
$62,816 in depreciation expenses not shown in the cash flow chart below.
Customers
Revenues are derived from contracts with the water systems that purchase the water from Glenview.
Anticipated revenues in excess of expenses are used as transfers to other funds to provide resources
for Village-wide capital improvements and as a return on investment for the operations of the system.
Cash Analysis
The following cash flow displays a positive cash balance at the end of 2016. This cash analysis differs
from the fund balance statement by separating cash from the net assets.
FY 2014 FY 2015 FY 2015 FY 2015 FY 2016
Actual Original Revised Projected Budget
1,075,849 596,816 596,816 596,816 614,095
Receipts from Users 2,092,600 1,977,744 1,977,744 2,004,490 2,029,512
Investment Income 1,049 2,000 2,000 1,000 1,000
Transfer In - - - 1,419 -
2,093,649 1,979,744 1,979,744 2,006,909 2,030,512
Operating Expenses 1,085,349 1,192,732 1,192,732 1,195,335 1,185,578
Change in Investments 7,435 - - - -
Transfer Out 1,479,898 794,295 794,295 794,295 809,124
2,572,682 1,987,027 1,987,027 1,989,630 1,994,702
(479,033) (7,283) (7,283) 17,279 35,810
Capital - - - - -
- - - - -
(479,033) (7,283) (7,283) 17,279 35,810
596,816 589,533 589,533 614,095 649,905 Ending Cash and Investments
Beginning Cash and Investments
Cash Receipts
Total Cash Receipts
Non-Capital Cash Outlays
Total Non-Capital Cash Outlays
Subtotal Net Change in Cash
Capital Cash Expenses
Total Capital Cash Outlays
Total Net Change in Cash Village of Glenview Adopted 2016 Budget 103
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$2,476,459 $1,817,558 $1,817,558 $1,817,558 $1,772,020
Budgeted Revenues
Charges for Services 1,891,731 1,977,744 1,977,744 2,004,490 2,029,512
Investment Income 1,437 2,000 2,000 1,000 1,000
Transfers In - - - 1,419 -
Total Revenues 1,893,168 1,979,744 1,979,744 2,006,909 2,030,512
Budgeted Expenditures
Operating Expenditures
Personnel 84,245 81,332 81,332 89,616 72,066
Contractual 880,425 1,070,360 1,070,360 1,065,680 1,069,423
Commodities 22,407 16,650 16,650 16,650 16,650
Other Charges 70,251 62,816 62,816 62,816 62,816
Total Operating Expenditures 1,057,328 1,231,158 1,231,158 1,234,761 1,220,955
Other Expenditures
Interfund Charges 14,844 24,390 24,390 23,390 27,439
Transfer Out 1,479,898 794,295 794,295 794,295 809,124
Total Other Expenditures 1,494,742 818,685 818,685 817,685 836,563
Total Expenditures 2,552,070 2,049,843 2,049,843 2,052,446 2,057,518
Surplus/(Deficit)(658,902) (70,099) (70,099) (45,537) (27,006)
$1,817,558 $1,747,459 $1,747,459 $1,772,020 $1,745,014
Wholesale Water Fund Summary
Fiscal Year 2015
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Net Position
Village of Glenview Adopted 2016 Budget 104
Commuter Parking Fund
Description
The Commuter Parking Fund is an enterprise fund which means the revenues, expenses, transfers and
financial results are accounted for through full accrual accounting. These funds are used to account
for the operations associated with the two commuter parking lots downtown and at the Glen. The
financial position of the Fund is determined by the Change in Net Assets at year-end. Net Assets are
equal to total assets (including all capital assets) less total liabilities.
The Village maintains commuter parking lots and related facilities at both train stations located
downtown and at the Glen. The downtown station offers both METRA and Amtrak service, while the
Glen station only offers METRA service. The Village offers a daily parking fee of $2.00 per day.
Annual permit costs are $300 Glenview residents and $400 for non-residents. Semi-annual permit costs
are $150 for Glenview residents and $200 for non-residents. METRA allows the sale of a limited
number of parking permits.
Operating Activities
The Public Works Department and Facilities Management Division are primarily responsible for
maintaining the buildings and parking lots at the train stations. The Public Works Department manages
snow removal, landscaping, tree plantings, parking machine maintenance, asphalt and street lighting
repairs. The Facilities Management Division manages the long term capital improvements of the
building structures and general maintenance. The 2016 expense budget is $893,774 and estimated
revenues are $611,771.
Cash Analysis
The following cash flow displays a positive cash balance at the end of 2016. This cash analysis
differs from the fund balance statement by separating cash from the net assets.
FY 2014 FY 2015 FY 2015 FY 2015 FY 2016
Actual Original Revised Projected Budget
1,303,285 990,551 990,551 990,551 1,130,994
Receipts from Users 615,754 546,125 546,125 611,021 611,021
Investment Income 952 1,950 1,950 750 750
Transfer In - - - - -
616,706 548,075 548,075 611,771 611,771
Operating Expenses 309,419 525,878 605,772 471,328 826,189
Change in Investments 5,321 - - - -
Transfer Out 500,000 - - - -
814,740 525,878 605,772 471,328 826,189
(198,034) 22,197 (57,697) 140,443 (214,418)
Capital 114,700 - - - -
114,700 - - - -
(312,734) 22,197 (57,697) 140,443 (214,418)
990,551 1,012,748 932,854 1,130,994 916,576 Ending Cash and Investments
Beginning Cash and Investments
Cash Receipts
Total Cash Receipts
Non-Capital Cash Outlays
Total Non-Capital Cash Outlays
Subtotal Net Change in Cash
Capital Cash Expenses
Total Capital Cash Outlays
Total Net Change in Cash
Village of Glenview Adopted 2016 Budget 105
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$3,500,667 $3,202,746 $3,202,746 $3,202,746 $3,275,604
Budgeted Revenues
Charges for Services 615,754 546,125 546,125 611,021 611,021
Investment Income 1,230 1,950 1,950 750 750
Total Revenues 616,985 548,075 548,075 611,771 611,771
Budgeted Expenditures
Operating Expenditures
Contractual 281,713 222,495 222,495 258,445 239,740
Commodities 53,126 71,241 71,241 70,741 70,741
Other Charges 72,907 67,585 67,585 67,585 67,585
Capital Outlay 4,000 222,000 301,894 132,000 510,000
Total Operating Expenditures 411,746 583,321 663,215 528,771 888,066
Other Expenditures
Interfund Charges 3,160 10,142 10,142 10,142 5,708
Transfer Out 500,000 - - - -
Total Other Expenditures 503,160 10,142 10,142 10,142 5,708
Total Expenditures 914,906 593,463 673,357 538,913 893,774
Surplus/(Deficit)(297,921) (45,388) (125,282) 72,858 (282,003)
$3,202,746 $3,157,358 $3,077,464 $3,275,604 $2,993,601
Ending Fund Balance/
Net Position
Commuter Parking Fund Summary
Fiscal Year 2015
Beginning Fund Balance/
Net Position
Village of Glenview Adopted 2016 Budget 106
North Maine Water and Sewer Fund
Description
The Village of Glenview purchased the North Maine Water and Sewer System (“the System”) in
September 1997. The North Maine Water and Sewer Fund is an enterprise fund which means the
revenues, expenses, transfers and financial results are accounted for through full accrual
accounting. These funds are used to account for the operations associated with the purchase of
water from the operations of the North Maine Water and Sewer System. The financial position of
the Fund is determined by the Change in Net Assets at year-end. Net Assets are equal to total
assets (including all capital assets) less total liabilities. Net Assets reflect the total productive
investment in the utility system.
Sale of the North Maine Utility
During 2014, the Village entered into an asset purchase agreement to sell the North Maine Utility
to Aqua Illinois. The sale was approved by the Illinois Commerce Commission (ICC) and closed
on April 30, 2015. The North Maine Water and Sewer Fund is scheduled to be closed in 2016 in
alignment with the final 2007B debt payment.
Revenues and Expenses
The 2016 budget includes $1,700 in interest income revenue and a total of $921,700 in expenses.
The 2016 budget includes the final debt payment on bond issue 2007B as well as some professional
services related to the close-out of the Fund.
Village of Glenview Adopted 2016 Budget 107
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$7,489,898 $7,816,022 $7,816,022 $7,816,022 $920,000
Budgeted Revenues
Licenses and Permits 1,669 350 350 151 -
Charges for Services 7,989,019 8,712,226 8,712,226 2,062,462 -
Investment Income 8,905 9,000 9,000 9,300 1,700
Other Revenues 78,024 101,000 101,000 16,786,908 -
Total Revenues 8,077,617 8,822,576 8,822,576 18,858,820 1,700
Budgeted Expenditures
Operating Expenditures
Personnel 867,232 830,603 830,603 303,714 -
Contractual 6,046,042 7,031,764 7,035,367 2,131,423 134,700
Commodities 103,337 184,790 181,362 35,562 -
Other Charges 377,098 1,097,521 13,097,521 12,630,919 137,000
Total Operating Expenditures 7,393,708 9,144,678 21,144,853 15,101,618 271,700
Other Expenditures
Interfund Charges 146,906 140,583 140,583 61,524 -
Capital Projects 71,836 735,887 735,887 - -
Transfer Out 139,042 139,042 10,139,042 10,591,700 650,000
Total Other Expenditures 357,784 1,015,512 11,015,512 10,653,224 650,000
Total Expenditures 7,751,492 10,160,190 32,160,365 25,754,842 921,700
Surplus/(Deficit)326,124 (1,337,614) (23,337,789) (6,896,022) (920,000)
$7,816,022 $6,478,408 ($15,521,767) $920,000 ($0)
North Maine Water and Sewer Fund Summary
Fiscal Year 2015
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Net Position
Village of Glenview Adopted 2016 Budget 108
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Village of Glenview Adopted 2016 Budget 109
VILLAGE OF GLENVIEW
INTERNAL SERVICE FUNDS
Village of Glenview Adopted 2016 Budget 110
Municipal Equipment Repair Fund
Description
Internal service funds are used to report any activity that provides goods or services to other funds,
departments, or agencies of the primary government and its component units, or to other
governments, on a cost recovery basis.
The Village of Glenview, Illinois, has established a Maintenance Equipment Repair Fund (MERF)
to account for the cost of labor, equipment, parts and contracted professional services. These
resources are used to maintain and repair all of the Village’s vehicles and pieces of equipment, as
well as the cost of fuel consumed by these assets. The Fleet Services staff is responsible for the
development, implementation and maintenance of a preventative maintenance schedule for all
vehicles and equipment, as well as all other repairs that are needed. Proper preventative
maintenance is necessary to ensure all vehicles and equipment meets their full useful life
expectancy.
Revenues
MERF is funded through charges for services for the maintenance and repair of vehicles and
equipment. The Fleet Services Division, of the Public Works Department, bills participating
departments on a quarterly basis for services rendered. These charges include an administration
fee, labor, fuel, parts, and outside repairs. MERF also receives revenue from other agencies; the
Village of Golf Police Department, Glenview Park District, Glenview Library, School District
#34, Northern Illinois Public Safety Training Academy (NIPSTA), and Mutual Aid Box Alarm
System (MABAS) that use its services and fuel.
Expenditures
The largest expense of the Fund is the cost of fuel. The Village’s cost of fuel was lower in 2015
than in 2014 on a per gallon basis:
Fuel Expenditures
Year Total billing by
Fleet Services
Fuel
(Wholesale)
Percentage of
total
Total gallons
billed
Average price per
gallon (Wholesale)
2012 $1,812,988 $510,681 28.17% 156,346.20 $3.27
2013 $1,442,629 $527,997 36.60% 163,860.60 $3.22
2014 $1,383,105 $491,762 35.55% 159,036.90 $3.09
2015 $1,462,999 $333,998 22.83% 151,138.71 $2.21
Professional services constitute the next largest use of non-personnel expenses in the MERF. The
Village uses professional services for vehicle and equipment maintenance that it cannot provide in
a cost effective manner with its own staff and equipment (e.g., body work, car washing services,
work requiring specialized diagnostic tools, etc.). The Village also utilizes professional services
to provide virtually all maintenance for light- and medium-duty vehicles, as it has two local
dealerships that provide these services at competitive rates.
Fund Balance
The Charges for Services rendered through MERF are intended to cover the operating expenses of
the Fleet Services Division. The MERF fund balance is to be managed to a zero cash balance.
Operating costs are an estimate and actual results may slightly fluctuate from the budget on an
annual basis. Remaining fund balance at the end of the year is to be used toward the next years’
expenses.
Village of Glenview Adopted 2016 Budget 111
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$597,242 $471,208 $471,208 $471,208 $464,706
Budgeted Revenues
Charges for Services 1,449,294 1,547,768 1,547,768 1,547,768 1,527,595
Investment Income 119 410 410 410 410
Other Revenues 184,651 155,000 155,000 155,100 155,000
Total Revenues 1,634,064 1,703,178 1,703,178 1,703,278 1,683,005
Budgeted Expenditures
Operating Expenditures
Personnel 456,932 455,969 455,969 462,529 426,092
Contractual 413,446 393,300 393,300 418,300 423,300
Commodities 750,938 816,865 816,865 791,907 791,407
Other Charges 2,701 5,755 5,755 5,755 5,755
Total Operating Expenditures 1,624,017 1,671,889 1,671,889 1,678,491 1,646,554
Other Expenditures
Interfund Charges 36,081 31,289 31,289 31,289 36,451
Transfer Out 100,000 - - - -
Total Other Expenditures 136,081 31,289 31,289 31,289 36,451
Total Expenditures 1,760,098 1,703,178 1,703,178 1,709,780 1,683,005
Surplus/(Deficit)(126,034)0 0 (6,502)0
$471,208 $471,208 $471,208 $464,706 $464,706
Municipal Equipment Repair Fund Summary
Fiscal Year 2015
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Net Position
Village of Glenview Adopted 2016 Budget 112
Capital Equipment Replacement Fund
Description
Internal service funds are used to report any activity that provides goods or services to other funds,
departments, or agencies of the primary government and its component units, or to other
governments, on a cost recovery basis.
The Capital Equipment Replacement Fund (CERF) accounts for the funds annually set aside for
the timely replacement of vehicles and equipment that meet the current business operation.
Equipment includes computers, printers, copiers, data storage devices, scanners,
telecommunications equipment, vehicles and fleet shop equipment. The Village Board established
a CERF policy in 2005 that recorded assets and contributions in accordance with GASB 34. The
Board updated the CERF policy in 2009 and again in 2011 to smooth annual contributions and to
set a revised fund balance level.
Revenues
Annual department Charges for Services are calculated amounts based on the accumulated reserve
needs per asset, proceeds from the Sale of Assets, and Interest Income. The accumulated reserve
needs are based on the determined life of an asset and replacement value. Charges for Services
are budgeted by department. CERF Charges for Services will be expensed in the department
operating budget and recorded as revenue in CERF. Assets begin to receive a CERF contribution
in the year subsequent to purchase. Once an asset is fully funded, no additional charges for service
will be expensed. For purposes of this policy, “fully funded” shall mean that the Accumulated
Reserve balance is equal to or greater than the asset’s replacement cost.
Expenditures
The only expenditures made within the Fund are for replacement of vehicles and equipment that
have been fully funded through Charges for Services in previous years. The 2016 Budget includes
$2,551,594 for the replacement of assets. The 2015 Projections include the final capital
expenditure costs as the Village began providing dispatch services to the Cities of Highland Park,
Lake Forest, Highwood and the Village of Lake Bluff in late 2014.
Fund Balance
CERF is to maintain a fund balance target of 40% of accumulated reserves according to the
replacement schedule; this amount has been determined to be sufficient to meet the Village’s
annual vehicle and equipment replacement needs. During the 2011 Budget process the Village
Board revised the fund balance target downward from 50% to 40% for a five year period. The
2016 Budget calculated Charges for Services to the operating departments using the 40% of
accumulated reserves as the fund balance target.
During 2014, a review of the current CERF policy was performed and it was concluded that the
current policy of maintaining a fund balance of 40% of accumulated reserves is suitable to maintain
an adequate fund balance.
Village of Glenview Adopted 2016 Budget 113
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$4,893,315 $4,823,375 $4,823,375 $4,823,375 $3,936,081
Budgeted Revenues
Charges for Services 1,513,935 1,604,817 1,604,817 1,604,817 2,139,664
Investment Income 17,906 17,000 17,000 17,000 17,000
Other Revenues 104,195 107,910 107,910 78,400 94,100
Total Revenues 1,636,036 1,729,727 1,729,727 1,700,217 2,250,764
Budgeted Expenditures
Operating Expenditures
Commodities 153,115 160,424 230,676 206,104 184,962
Other Charges 15,461 - - - -
Capital Outlay 1,537,400 2,457,087 2,391,407 2,381,407 2,366,632
Total Operating Expenditures 1,705,977 2,617,511 2,622,083 2,587,511 2,551,594
Total Expenditures 1,705,977 2,617,511 2,622,083 2,587,511 2,551,594
Surplus/(Deficit)(69,941) (887,784) (892,356) (887,294) (300,830)
$4,823,375 $3,935,591 $3,931,019 $3,936,081 $3,635,251
Net Position
Ending Fund Balance/
Net Position
Capital Equipment Replacement Fund Summary
Fiscal Year 2015
Beginning Fund Balance/
Village of Glenview Adopted 2016 Budget 114
Insurance and Risk Fund
Description
Internal service funds are used to report any activity that provides goods or services to other funds,
departments, or agencies of the primary government and its component units, or to other
governments, on a cost recovery basis. The Insurance and Risk Fund accounts for the financial
activity of the Village’s employee benefits and risk management programs. These programs are
subdivisions of the Human Resources Division.
Revenues
The primary revenue of the fund are Charges for Services received from operating departments,
of which funds health insurance, general liability premiums, property casualty claims, workers’
compensation premiums and claims, as well as operating costs within the fund. The long-term
model of the fund is for revenues to cover all expenditures in a given year. Since 2014, the
Corporate Fund Charges for Services have been “fully loaded” in that the costs were no longer
subsidized by The Insurance and Risk Fund. The chart below illustrates the percentage of
employee contributions to their health insurance plan. In 2013, Village employees were asked to
contribute a higher percentage for premium costs. This has remained constant through 2016.
Non Union and
Non-Sworn
Non Union
and Sworn
Dispatch
Union
Fire
Union
Police
Union
PW
Union
2016 Health Insurance Employee Contributions
HMO Blue
Advantage 12% 16% 16% 12% 16% 12%
HMO Illinois 14% 16% 16% 14% 16% 14%
PPO 18% 20% 19% 18% 20% 18%
2015 Health Insurance Employee Contributions
HMO Blue
Advantage 12% 16% 16% 12% 16% 12%
HMO Illinois 14% 16% 16% 14% 16% 14%
PPO 18% 20% 19% 18% 20% 18%
2014 Health Insurance Employee Contributions
HMO Blue
Advantage 12% 16% 16% 12% 16% 12%
HMO Illinois 14% 16% 16% 14% 16% 14%
PPO 18% 20% 19% 18% 20% 18%
Expenditures
The primary expenditures of the fund are health insurance, property casualty claims, workers
compensation claims and a non-cash expense for incurred but not reported claims. This non-cash
adjustment decreases or increases the liability for incurred but not reported claims based on an
annual actuary study, the 2016 budgeted adjustment is a debit to expense in the amount of
$148,052. The health 2015 insurance premiums are $5,315,494, which is 68% of the budgeted
expenditures. The 2016 premiums are budgeted to decrease from the 2015 projection by 6% due
to a decrease in the number of employees covered coupled with a net decrease in premium costs.
Village of Glenview Adopted 2016 Budget 115
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$5,715,989 $5,358,943 $5,358,943 $5,358,943 $5,066,031
Budgeted Revenues
Charges for Services 7,685,810 7,233,570 7,233,570 7,248,778 7,077,080
Investment Income 1,117,735 310,750 310,750 310,753 310,750
Other Revenues 334 - - - -
Total Revenues 8,803,879 7,544,320 7,544,320 7,559,531 7,387,830
Budgeted Expenditures
Operating Expenditures
Personnel 592,461 525,272 525,272 514,514 587,904
Contractual 7,086,744 7,148,295 7,148,295 7,198,889 6,936,374
Other Charges 78,050 6,500 6,500 6,500 6,500
Total Operating Expenditures 7,757,255 7,680,067 7,680,067 7,719,903 7,530,778
Other Expenditures
Transfer Out 1,403,670 132,540 132,540 132,540 250,000
Total Other Expenditures 1,403,670 132,540 132,540 132,540 250,000
Total Expenditures 9,160,925 7,812,607 7,812,607 7,852,443 7,780,778
Surplus/(Deficit)(357,046) (268,287) (268,287) (292,912) (392,948)
$5,358,943 $5,090,656 $5,090,656 $5,066,031 $4,673,083
Insurance and Risk Fund Summary
Fiscal Year 2015
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Net Position
Village of Glenview Adopted 2016 Budget 116
Facility Repair and Replacement Fund
Description
Internal service funds are used to report any activity that provides goods or services to other funds,
departments, or agencies of the primary government and its component units, or to other
governments, on a cost recovery basis.
The Facility Repair and Replacement Fund (FRRF) was created in 2006 for the purpose of setting
aside resources for the major repairs and replacement of the various Village buildings. The original
fund balance was the result of a transfer from the Capital Equipment Replacement Fund (CERF).
Currently, there is no ongoing revenue source for this fund.
Revenues
The funding sources, other than fund balance, include grant proceeds, investment income and
transfers from the enterprise funds for projects that improve the Public Works facility.
Expenditures
Expenditures are solely for the repair of existing Village facilities. The 2016 budget appropriates
$1,160,500 to be spent on capital facility improvements. This budget includes a remodeling of the
Public Works Administration Building offices was well as boiler and generator replacements, a
new garage door at the Police Station, and several maintenance projects at various Fire Stations.
Village of Glenview Adopted 2016 Budget 117
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$4,205,231 $2,307,454 $2,307,454 $2,307,454 $1,558,876
Budgeted Revenues
Charges for Services - 95,025 95,025 60,025 338,275
Investment Income 9,959 14,000 14,000 14,000 10,000
Transfers In 193,504 - - 9,250 -
Total Revenues 203,463 109,025 109,025 83,275 348,275
Budgeted Expenditures
Operating Expenditures
Contractual 136,915 - - -
Commodities 16 - - - -
Other Charges 44,762 - - - -
Capital Outlay 669,547 684,500 512,160 644,280 1,160,500
Total Operating Expenditures 851,240 684,500 512,160 644,280 1,160,500
Other Expenditures
Transfer Out 1,250,000 - 187,573 187,573 -
Total Other Expenditures 1,250,000 - 187,573 187,573 -
Total Expenditures 2,101,240 684,500 699,733 831,853 1,160,500
Surplus/(Deficit)(1,897,777) (575,475) (590,708) (748,578) (812,225)
$2,307,454 $1,731,979 $1,716,746 $1,558,876 $746,651
Facility Repair and Replacement Fund Summary
Fiscal Year 2015
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Net Position
Village of Glenview Adopted 2016 Budget 118
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Village of Glenview Adopted 2016 Budget 119
VILLAGE OF GLENVIEW
TRUST AND AGENCY FUNDS
Village of Glenview Adopted 2016 Budget 120
Overview of Trust and Agency Funds
Trust and Agency funds are used to report assets held in a trustee or agency capacity for others
and which therefore cannot be used to support the government’s own programs. There are three
types of trust and agency funds that the Village of Glenview utilizes.
Pension Trust Funds – used to report resources that are required to be held in trust for the
members and beneficiaries of defined contribution plans, other post employment benefit
plans, or other employee benefit plans
o Police Pension Fund
o Firefighters’ Pension Fund
Escrow Funds – deposits held by the government as surety that contractors complete work
they have committed to
o Escrow Deposit Fund
Agency Funds – used to report resources held by the reporting government in a purely
custodial capacity (assets equal liabilities). Agency funds typically involve only the
receipt, temporary investment, and remittance of fiduciary resources to individuals, private
organizations, or other governments
o Special Service Area Bond Fund
Village of Glenview Adopted 2016 Budget 121
Police Pension Fund
The Village’s sworn police employees participate in the Police Pension Employee’s Retirement
System (PPERS). PPERS functions for the benefit of these employees and is governed by a five-
member pension board consisting of two members appointed by the Village’s President, one
elected pension beneficiary and two elected police employees. The Village and PPERS
participants are obligated to fund all PPERS costs based upon actuarial valuations. The State of
Illinois is authorized to establish benefit levels and the Village is authorized to approve the
actuarial assumptions used in the determination of contribution levels. Although it possesses many
of the characteristics of a legally separate government, the PPERS is reported as if it were part of
the Village for budgetary purposes because of the Village’s fiduciary responsibility to the Pension.
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$62,083,784 $64,203,612 $64,203,612 $64,203,612 $71,856,706
Budgeted Revenues
Charges for Services 1,953,494 1,957,880 1,957,880 7,875,682 2,480,695
Investment Income 2,860,595 3,700,000 3,700,000 2,793,783 4,200,000
Other Revenues 686,942 709,035 709,035 689,131 727,033
Total Revenues 5,501,030 6,366,915 6,366,915 11,358,595 7,407,728
Budgeted Expenditures
Operating Expenditures
Personnel 3,274,552 3,388,780 3,388,780 3,584,851 3,733,548
Contractual 106,651 143,862 143,862 120,650 132,715
Total Operating Expenditures 3,381,202 3,532,642 3,532,642 3,705,501 3,866,263
Total Expenditures 3,381,202 3,532,642 3,532,642 3,705,501 3,866,263
Surplus/(Deficit)2,119,828 2,834,273 2,834,273 7,653,094 3,541,465
$64,203,612 $67,037,885 $67,037,885 $71,856,706 $75,398,171Net Position
Ending Fund Balance/
Fiscal Year 2015
Beginning Fund Balance/
Net Position
Village of Glenview Adopted 2016 Budget 122
Firefighters’ Pension Fund
The Village’s firefighters participate in the Firefighters’ Pension. The pension provides retirement
benefits to firefighters and is governed by a five-member pension board consisting of the two
Village President appointees, two elected fire employees, and one elected pension beneficiary.
The Village and the participants are obligated to fund all pension costs based upon actuarial
valuations. The State of Illinois is authorized to establish benefit levels and the Village is
authorized to approve the actuarial assumptions used in the determination of contribution levels.
Although it possesses many of the characteristics of a legally separate government, the
Firefighters’ Pension Fund is reported as if it were part of the Village for budgetary purposes
because of the Village’s fiduciary responsibility to the Pension.
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$62,072,385 $65,326,017 $65,326,017 $65,326,017 $74,787,176
Budgeted Revenues
Charges for Services 3,134,768 3,739,508 3,739,508 10,865,353 3,974,237
Investment Income 4,417,959 3,900,000 3,900,000 3,384,153 3,900,000
Other Revenues 751,554 755,182 755,182 720,588 760,221
Total Revenues 8,304,281 8,394,690 8,394,690 14,970,095 8,634,458
Budgeted Expenditures
Operating Expenditures
Personnel 4,862,207 5,028,872 5,028,872 5,272,250 5,470,452
Contractual 188,443 224,076 224,076 236,686 260,355
Total Operating Expenditures 5,050,650 5,252,948 5,252,948 5,508,935 5,730,807
Total Expenditures 5,050,650 5,252,948 5,252,948 5,508,935 5,730,807
Surplus/(Deficit)3,253,631 3,141,742 3,141,742 9,461,159 2,903,651
$65,326,017 $68,467,759 $68,467,759 $74,787,176 $77,690,827Net Position
Fiscal Year 2015
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2016 Budget 123
Escrow Deposit Fund
The Escrow Deposit Fund is used to account for deposits held by the Village from contractors.
The deposits are invested by the Village and the income derived is transferred to the Corporate
Fund after deposits are either used or returned. Excess fund balances are transferred to the Capital
Improvements Fund at the direction of the Village Board of Trustees when there are sufficient
funds to provide resources for projects in other funds as needed. The 2015 Projection includes
one-time transfers of $1,500,000 to the Corporate Fund, $450,000 to the Glenview Water Fund
and $166,000 to the Glenview Sewer Fund.
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$3,781,467 $3,767,049 $3,767,049 $3,767,049 $1,651,049
Budgeted Revenues
Investment Income 17,502 11,500 11,500 11,500 1,000
Total Revenues 17,502 11,500 11,500 11,500 1,000
Budgeted Expenditures
Operating Expenditures
Other Charges 14,418 - - - -
Total Operating Expenditures 14,418 - - - -
Other Expenditures
Transfer Out 17,502 11,500 11,500 2,127,500 1,000
Total Other Expenditures 17,502 11,500 11,500 2,127,500 1,000
Total Expenditures 31,920 11,500 11,500 2,127,500 1,000
Surplus/(Deficit)(14,418)0 0 (2,116,000)0
$3,767,049 $3,767,049 $3,767,049 $1,651,049 $1,651,049Net Position
Fiscal Year 2015
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2016 Budget 124
Special Service Area Bond Fund
Special Service Area (SSA) bonds are not obligations of the Village because they are secured by
the levy of taxes on the real property within the special service area. The Village is in no way
liable for repayment, but is only acting as the agent for the property owners in levying and
collecting the assessments and forwarding the collections to the bondholders. The Village prepares
a budget to reflect the amounts of assessments that need to be collected and amount of principal,
interest and service fees required to retire the debt for non-operating planning purposes only.
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$135,472 $151,463 $151,463 $151,463 $152,242
Budgeted Revenues
Taxes 278,496 254,932 254,932 244,529 271,607
Investment Income 1,305 600 600 1,331 600
Total Revenues 279,801 255,532 255,532 245,860 272,207
Budgeted Expenditures
Operating Expenditures
Other Charges 48,347 32,766 32,766 32,766 37,316
Total Operating Expenditures 48,347 32,766 32,766 32,766 37,316
Other Expenditures
Transfer Out 215,464 208,595 208,595 212,315 235,855
Total Other Expenditures 215,464 208,595 208,595 212,315 235,855
Total Expenditures 263,810 241,361 241,361 245,081 273,171
Surplus/(Deficit)15,991 14,171 14,171 779 (964)
$151,463 $165,634 $165,634 $152,242 $151,278Net Position
Fiscal Year 2015
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2016 Budget 125
VILLAGE OF GLENVIEW
CAPITAL PROJECT FUNDS
Village of Glenview Adopted 2016 Budget 126
Capital Project Funds
These funds account for the expenditures related to capital improvement projects for governmental
funds. Revenues include anticipated or actual bond proceeds and transfers from other funds for
their respective projects. Expenditures for capital projects of Enterprise Funds are shown within
that section. A list of capital projects is included within the Capital Spending Section of this
document.
For the Capital Projects Fund, a series of public meetings and presentations to the Board of
Trustees occur with this portion of the budget. The Capital Improvement Program (CIP) is
developed separately from the operating budget. However, while separate, this budget is not
independent, as it relies on revenues from the operating funds for its capital sources. Accordingly,
operational needs of the departments come first in determining use of expendable resources. Other
sources of revenue for this fund include governmental activity long-term debt proceeds and
developer deposits. These are the primary reason why the fund ends a given year with a fund
balance, as these proceeds are not always spent in the year received.
Capital Projects Fund: This fund is supported primarily by a Transfer In from the Corporate
Fund. The Capital Projects Fund has $7,131,867 in expenditures for 2016 projects. These projects
are primarily road reconstruction and storm water projects as well as the replacement of the
Chestnut Avenue Bridge.
Glen Capital Projects Fund: The Tax Increment Financing District supports the Glen Capital
Projects Fund, which has $5,113,677 in expenditures for 2016. Projects planned include a Glen
Town Center Streetscape project with a budget of $3,000,000 and the resurfacing of Patriot
Boulevard with a budget of $1,085,922.
Permanent Fund: The Village Permanent Fund is used to accumulate proceeds from the sale of
land at the Village’s Glen Tax Increment Financing (TIF) District, and to provide resources for
village-wide improvements outside of the TIF district. The fund also is allowed to provide short-
term liquidity for TIF district expenses. Twenty percent of all land sales in the TIF district are
dedicated revenue to the Village Permanent Fund. The revenue for this fund includes investment
income. The 2015 Projection for revenue includes a $10,000,000 transfer of proceeds received in
the North Maine Water and Sewer Fund from the sale of the North Maine Utility. The 2016 Budget
includes expenditures in the form of Transfers Out to the Capital Projects Fund for $850,704 and
to the Glenview Sanitary Sewer Fund for $60,000.
Motor Fuel Tax Fund: The Illinois Motor Fuel Tax (MFT) Fund includes both state and local taxes
for the privilege of operating motor vehicles on public highways and operating recreational watercraft
on the waters of the State or local roads. The state motor fuel tax is based on the consumption of
motor fuel. Illinois motor fuel taxes are 19.0 cents per gallon on non-diesel fuel and 21.5 cents per
gallon on diesel fuel. The State of Illinois distributes 54.4% of the monies to local taxing districts
based on a statutory formula. The Local Motor Fuel Tax (LMFT) was approved by the Village Board
during the 2010 budget process and is $0.02 per gallon. The LMFT generates approximately
$350,000 for the resurfacing of village roadways.
Expenditures of Illinois MFT funds require the supervision and approval of the Illinois Department
of Transportation (IDOT). The corporate authorities of the municipality must adopt an ordinance
or resolution appropriating the MFT funds and stating how the funds will be used.
Village of Glenview Adopted 2016 Budget 127
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$9,110,981 $2,279,448 $2,279,448 $2,279,448 $796,549
Budgeted Revenues
Intergovernmental 2,378,691 6,678,468 6,678,468 25,665,344 150,000
Investment Income 28,378 10,000 10,000 24,681 9,500
Other Revenues 75,325 - - 2,672 -
Transfers In 13,605,948 15,349,387 15,349,387 15,820,234 6,492,039
Total Revenues 16,088,341 22,037,855 22,037,855 41,512,931 6,651,539
Budgeted Expenditures
Operating Expenditures
Contractual 860 - 118,887 69,200 -
Commodities 3,427 - - 2,000 -
Other Charges 157,018 24,371 24,371 34,021 24,371
Capital Outlay 8,085,401 6,541,959 6,973,072 20,066,509 -
Total Operating Expenditures 8,246,706 6,566,330 7,116,330 20,171,730 24,371
Other Expenditures
Interfund Charges - - - - -
Capital Projects 14,673,169 18,759,543 22,757,906 22,824,100 7,107,496
Transfer Out - - - - -
Total Other Expenditures 14,673,169 18,759,543 22,757,906 22,824,100 7,107,496
Total Expenditures 22,919,875 25,325,873 29,874,236 42,995,830 7,131,867
Surplus/(Deficit)(6,831,533) (3,288,018) (7,836,381) (1,482,899) (480,328)
$2,279,448 ($1,008,570) ($5,556,933) $796,549 $316,221
Capital Projects Fund Summary
Fiscal Year 2015
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2016 Budget 128
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$8,331,368 $6,100,833 $6,100,833 $6,100,833 $5,593,758
Budgeted Revenues
Investment Income 1,459 3,125 3,125 500 500
Transfers In 3,384 2,894 2,894 3,150 2,894
Total Revenues 4,843 6,019 6,019 3,650 3,394
Budgeted Expenditures
Other Expenditures
Capital Projects 2,235,378 1,048,080 1,151,825 510,725 5,113,677
Total Other Expenditures 2,235,378 1,048,080 1,151,825 510,725 5,113,677
Total Expenditures 2,235,378 1,048,080 1,151,825 510,725 5,113,677
Surplus/(Deficit)(2,230,535) (1,042,061) (1,145,806) (507,075) (5,110,283)
$6,100,833 $5,058,772 $4,955,027 $5,593,758 $483,475
Glen Capital Projects Fund Summary
Fiscal Year 2015
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2016 Budget 129
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$24,916,342 $23,312,877 $23,312,877 $23,312,877 $30,082,582
Budgeted Revenues
Charges for Services - 156,000 156,000 156,000 156,000
Investment Income 95,497 15,000 15,000 17,923 25,000
Transfers In - - 10,000,000 10,000,000 -
Total Revenues 95,497 171,000 10,171,000 10,173,923 181,000
Budgeted Expenditures
Operating Expenditures
Other Charges 100,609 - - - -
Total Operating Expenditures 100,609 - - - -
Other Expenditures
Transfer Out 1,598,354 4,050,141 4,050,141 3,404,218 910,704
Total Other Expenditures 1,598,354 4,050,141 4,050,141 3,404,218 910,704
Total Expenditures 1,698,963 4,050,141 4,050,141 3,404,218 910,704
Surplus/(Deficit)(1,603,466) (3,879,141) 6,120,859 6,769,705 (729,704)
$23,312,877 $19,433,736 $29,433,736 $30,082,582 $29,352,878
Permanent Fund Summary
Fiscal Year 2015
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2016 Budget 130
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$1,454,091 $1,252,350 $1,252,350 $1,252,350 $1,059,351
Budgeted Revenues
Intergovernmental 1,909,955 1,449,673 1,449,673 1,449,673 1,460,163
Investment Income 6,553 5,000 5,000 5,000 5,000
Total Revenues 1,916,507 1,454,673 1,454,673 1,454,673 1,465,163
Budgeted Expenditures
Operating Expenditures
Other Charges 19,855 - - - -
Total Operating Expenditures 19,855 - - - -
Other Expenditures
Capital Projects 2,098,393 1,647,672 1,647,672 1,647,672 1,460,163
Total Other Expenditures 2,098,393 1,647,672 1,647,672 1,647,672 1,460,163
Total Expenditures 2,118,248 1,647,672 1,647,672 1,647,672 1,460,163
Surplus/(Deficit)(201,741) (192,999) (192,999) (192,999) 5,000
$1,252,350 $1,059,351 1,059,351 $1,059,351 $1,064,351
Motor Fuel Tax Fund Summary
Fiscal Year 2015
Beginning Fund Balance
Ending Fund Balance
Village of Glenview Adopted 2016 Budget 131
VILLAGE OF GLENVIEW
DEBT FUND
Village of Glenview Adopted 2016 Budget 132
Corporate Purpose Bonds Fund
Debt service funds are used to account for payment of principal and interest on bonded debt paid
from governmental fund resources. Long-term bonded debt of enterprise funds is recorded and
paid directly from the respective fund. A discussion of debt activity is included in the Capital
Spending and Debt Management section of this document.
There are two outstanding Corporate Fund debt issuances. Corporate Purpose Bond Series 2012B
partially defeased Corporate Purpose Bond Series 2004B, which was completely paid off in 2014.
The other bond issuance is Bond Series 2013A, which was issued for the purpose of financing the
Municipal Building expansion, including the Village Hall relocation. The 2013A bonds are
abated.
The Corporate Fund transfers to the Corporate Purpose Bonds Fund for both the 2012B and 2013A
debt. The 2012B debt amount is funded from property taxes and the 2013A debt amount is funded
from Corporate Fund revenues. The Corporate Purpose Bonds Fund then makes the debt service
payments. The total 2016 budgeted expenditures are $2,193,832.
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
$168,937 $240,978 $240,978 $240,978 $237,808
Budgeted Revenues
Investment Income 3,672 2,500 2,500 3,210 2,508
Transfers In 2,339,912 2,195,382 2,195,382 2,190,252 2,192,582
Total Revenues 2,343,584 2,197,882 2,197,882 2,193,462 2,195,090
Budgeted Expenditures
Operating Expenditures
Other Charges 2,271,543 2,196,882 2,196,882 2,196,632 2,193,832
Total Operating Expenditures 2,271,543 2,196,882 2,196,882 2,196,632 2,193,832
Total Expenditures 2,271,543 2,196,882 2,196,882 2,196,632 2,193,832
Surplus/(Deficit)72,041 1,000 1,000 (3,170) 1,258
$240,978 $241,978 $241,978 $237,808 $239,066Ending Fund Balance
Fiscal Year 2015
Beginning Fund Balance
Village of Glenview Adopted 2016 Budget 133
VILLAGE OF GLENVIEW
BUDGETS BY DEPARTMENT
Village of Glenview Adopted 2016 Budget 134
Department Summary
The Village of Glenview’s 2016 Budget represents a compilation of all departments working
together to present a structurally balanced budget. The Village has eight departments and a budget
spanning twenty-three funds. The Village has a fiduciary responsibility to be prudent in the
expenditure of public funds. In order to ensure that public funds are being spent efficiently and
effectively and to maintain the fund balance benchmarks set by Village policy, the goal is to
present proposed budgets that reflect controlled expenditures at the lowest level possible while
still providing the targeted level of service.
The structural balance of the budget is achieved through long-range financial planning in a
multitude of areas. The first is financial planning as it relates to sustainability. For each budget
year, a plan is incorporated which provides a three-year outlook and ensures that ongoing revenues
support ongoing expenditures and one-time revenues support one-time expenditures.
Second, each year the Village Manager, Department Heads and other department representatives
meet with the Village Board to develop Village-wide Administrative Goals that are both financial
and strategic in nature and are incorporated into each Department’s annual budget.
Third, every year, the Village of Glenview updates their 5-year Capital Improvement Plan, or CIP.
The plan prioritizes investments that will be made to the Village’s core infrastructure including
roadways, potable water mains, sanitary and storm sewers, along with other components. Projects
are evaluated based on feasibility, priority, available funding, and resident input. The 5-year plan
represents a significant undertaking and serves as a catalyst for maintaining a high quality of life,
supporting the local economy and fostering economic growth. The first year of the plan is
incorporated into the annual budget and the remaining four years are used for planning purposes
and community outreach. Projects may change from year to year depending on needs and funding
opportunities.
Fourth, the Village of Glenview has established a Capital Equipment Replacement Fund (CERF)
to encourage departments to reserve funds each year for the eventual replacement of existing
equipment and to avoid significant fluctuations in the operating budget from one year to the
next. Each department annually contributes to the reserve fund in order to have sufficient funds
on hand to replace the item at the end of its useful life. The plan is reviewed every year to evaluate
replacement costs and useful lives of existing assets and to identify possible future capital
equipment needs.
Fifth, the Village of Glenview has created a Facility Repair and Replacement Fund (FRRF) for the
purpose of setting aside resources for the major repairs and replacement of the various Village
buildings. The funding sources, other than fund balance from transfers in, include grant proceeds,
investment income and transfers from the enterprise funds for projects that improve the Public
Works facilities.
The following two pages provide a synopsis of the Village-wide budget by category of
expenditure, funding source of expenditures, expenditures broken out by department and number
of full and part time positions by department. The individual department budgets present the
detailed expenditure plan for the current year compared with expenditures from the previous two
years.
Village of Glenview Adopted 2016 Budget 135
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 45,216,514 46,118,564 46,080,287 47,219,405 46,214,714
Contractual 51,431,490 53,996,359 55,061,561 52,925,826 53,855,288
Commodities 3,892,706 4,258,608 4,516,209 6,955,164 5,213,631
Other Charges 42,052,776 18,887,728 30,501,803 40,380,782 18,755,606
Capital Outlay 18,134,717 11,553,503 12,078,938 24,955,011 4,615,300
Total Operating Expenditures 160,728,202 134,814,762 148,238,797 172,436,189 128,654,539
Other Expenditures
Interfund Charges 4,717,509 4,898,399 4,898,399 4,809,960 5,801,882
Capital Projects 21,453,928 28,835,932 33,395,990 31,192,107 19,473,572
Depreciation 1,937,206 1,838,006 1,838,006 1,629,791 1,731,030
Transfer Out 17,790,083 19,225,673 29,413,246 31,570,621 10,326,553
Total Other Expenditures 45,898,725 54,798,010 69,545,641 69,202,479 37,333,037
Total Expenditures 206,626,928 189,612,772 217,784,438 241,638,669 165,987,576
Funding Sources
Corporate Fund 67,055,361 71,443,493 72,404,554 74,821,527 67,253,816
Police Special Fund 27,500 32,119 32,119 - 32,834
Foreign Fire Fund 134,730 90,000 90,000 90,000 110,000
Waukegan/Golf TIF Fund 3,386,083 301,083 301,083 226,975 486,683
Special Tax Allocation Fund 57,427,508 30,387,194 30,387,194 40,554,912 32,567,073
Glenview Water Fund 10,604,386 14,575,548 14,822,453 19,048,513 18,622,984
Glenview Sanitary Fund 2,073,063 3,854,944 4,091,662 3,226,859 3,183,833
Wholesale Water Fund 2,552,070 2,049,843 2,049,843 2,052,446 2,057,518
Commuter Parking Fund 914,906 593,463 673,357 538,913 893,774
North Maine Water & Sewer Fund 7,751,492 10,160,190 32,160,365 25,754,842 921,700
Municipal Equipment Replacement Fund 1,760,098 1,703,178 1,703,178 1,709,780 1,683,005
Capital Equipment Replacement Fund 1,705,977 2,617,511 2,622,083 2,587,511 2,551,594
Insurance and Risk Fund 9,160,925 7,812,607 7,812,607 7,852,443 7,780,778
Facility Repair and Replacement Fund 2,101,240 684,500 699,733 831,853 1,160,500
Police Pension Fund 3,381,202 3,532,642 3,532,642 3,705,501 3,866,263
Firefighters' Pension Fund 5,050,650 5,252,948 5,252,948 5,508,935 5,730,807
Escrow Deposit Fund 31,920 11,500 11,500 2,127,500 1,000
Special Service Area Bond Fund 263,810 241,361 241,361 245,081 273,171
Capital Projects Fund 22,919,875 25,325,873 29,849,236 42,995,830 7,131,867
Glen Capital Projects Fund 2,235,378 1,048,080 1,151,825 510,725 5,113,677
Village Permanent Fund 1,698,963 4,050,141 4,050,141 3,404,218 910,704
Motor Fuel Tax Fund 2,118,248 1,647,672 1,647,672 1,647,672 1,460,163
Corporate Purpose Bonds Fund 2,271,543 2,196,882 2,196,882 2,196,632 2,193,832
Total Funds Sources 206,626,928 189,612,772 217,784,438 241,638,669 165,987,576
Department Summary
All Funds and Departments
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 136
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
Expenditures By Department
Board of Trustees 322,799 388,058 388,058 401,189 403,671
General Government 76,400,408 52,026,027 51,318,200 63,832,241 45,583,871
Village Manager's Office 18,187,211 16,999,825 17,531,543 17,731,709 16,421,653
Administrative Services 6,955,901 8,440,591 8,674,111 9,180,421 8,812,434
Public Works 32,289,611 32,448,188 54,697,149 53,799,713 29,130,309
Police 15,615,494 15,872,680 16,127,396 16,297,988 17,022,740
Fire 20,055,953 20,792,411 21,096,033 21,676,638 22,040,146
Planning and Economic Development - - - - -
Community Development 36,799,550 42,644,992 47,951,949 58,718,769 26,572,752
Total Expenditures 206,626,928 189,612,772 217,784,438 241,638,669 165,987,576
Full Time Positions by Department
Board of Trustees - - - - -
General Government - - - - -
Village Manager's Office 47.00 44.00 44.00 44.00 43.00
Administrative Services 12.63 15.63 15.63 13.63 13.63
Public Works 47.54 52.46 52.46 47.38 47.38
Police 75.00 75.00 75.00 75.00 75.00
Fire 82.50 81.00 81.00 81.00 81.00
Community Development 17.00 17.00 17.00 18.00 18.00
Total Full Time Positions 281.67 285.08 285.08 279.00 278.00
Part Time Positions by Department
Board of Trustees 1.00 1.00 1.00 1.00 1.00
General Government - - - - -
Village Manager's Office 8.15 6.00 6.00 5.75 5.75
Administrative Services 0.75 3.15 3.15 2.70 2.70
Public Works 1.75 2.00 2.00 2.00 2.00
Police 6.20 6.20 6.20 - -
Fire - - - - -
Community Development 1.80 1.80 1.80 1.80 1.80
Total Part Time Positions 19.65 20.15 20.15 13.25 13.25
Total Full Time Equivalents 301.32 305.23 305.23 292.25 291.25
Department Summary Continued
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 137
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Village of Glenview Adopted 2016 Budget 138
Board of Trustees Board of
Trustees
Special
Appropriations
Village of Glenview Adopted 2016 Budget 139
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 37,637 48,412 48,412 59,185 61,762
Contractual 284,049 338,346 338,346 340,704 341,009
Commodities - 400 400 400 -
Other Charges 1,114 900 900 900 900
Total Operating Expenditures 322,799 388,058 388,058 401,189 403,671
Total Expenditures 322,799 388,058 388,058 401,189 403,671
Funding Sources
Corporate Fund 322,799 388,058 388,058 401,189 403,671
Total Funds Sources 322,799 388,058 388,058 401,189 403,671
Personnel Budget by Division
Full Time Positions
Board of Trustees - - - - -
Special Appropriations - - - - -
Total Full Time - - - - -
Part Time Positions
Board of Trustees 1.00 1.00 1.00 1.00 1.00
Special Appropriations - - - - -
Total Part Time 1.00 1.00 1.00 1.00 1.00
Total Full Time Equivalents 1.00 1.00 1.00 1.00 1.00
Division
Board of Trustees 1.00 1.00 1.00 1.00 1.00
Special Appropriations - - - - -
Total FTE's 1.00 1.00 1.00 1.00 1.00
Village Board of Trustees Department Summary
Board of Trustees and Special Appropriations
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 140
Board of Trustees
The Village of Glenview operates a form of municipal government that includes a Village
President and six Trustees all of which are elected at large. The President functions as the Chief
Elected Officer of the Village; presides over all meetings of the Board of Trustees; supervises the
conduct of the officers of the Village (except Trustees); and appoints members of the various
Boards and Commissions with the consent of the Board of Trustees. Regular meetings of the Board
of Trustees are normally held on the 1st and 3rd Tuesday of the month.
The Board of Trustees is responsible for ensuring the Village, as an organization, has effective and
responsive leadership to meet community and organizational needs. The elected representatives
establish policies to provide for efficient operations of the municipal government.
Accomplishments, initiatives, goals and performance measures are addressed on behalf of the
President and Board of Trustees through the Village Manager.
2015 Accomplishments
Continued focus upon strong budget and financial management for overall fiscal health
and development of a balanced 2016 budget within fund balance policy
Realized development projects throughout the Village including Glen Gate shopping center
at the northeast corner of Waukegan and Golf Roads, GlenStar residential and retail project
at Willow and Sanders Roads, and a residential development on Parcel 24 at the Glen
Fostered increased intergovernmental cooperation and communication through efforts such
as municipal partnering, joint purchasing, and other shared service opportunities
Expenditure Analysis
There are no significant changes between the 2015 Projections and 2016 Budget
The Contractual expenditures include a membership to the Northwest Municipal
Conference, and funding for the Recording Secretary
Village of Glenview Adopted 2016 Budget 141
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 8,989 8,720 8,720 8,754 8,720
Contractual 48,831 47,900 47,900 46,704 48,300
Commodities - 400 400 400 -
Other Charges 553 900 900 900 900
Capital Outlay - - - - -
Total Operating Expenditures 58,372 57,920 57,920 56,758 57,920
Total Expenditures 58,372 57,920 57,920 56,758 57,920
Funding Sources
Corporate Fund 58,372 57,920 57,920 56,758 57,920
Total Funds Sources 58,372 57,920 57,920 56,758 57,920
Personnel Budget by Position
Full Time Positions
NA - - - - -
Total Full Time - - - - -
Part Time Positions
Board President 0.40 0.40 0.40 0.40 0.40
Trustees 0.60 0.60 0.60 0.60 0.60
Total Part Time 1.00 1.00 1.00 1.00 1.00
Total Full Time Equivalents 1.00 1.00 1.00 1.00 1.00
* Six (6) Trustees are still employed by the Village. One (1) Trustee does not receive pay.
Board of Trustees
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 142
Special Appropriations
On an annual basis, the Village Board considers funding for special projects or services provided
by outside agencies that are valued by the Glenview community. These programs are usually
temporary, with funds to be spent within a designated period of time. Special Appropriations also
includes funding for Police, Fire, and Public Works overtime required for special events such as
the Chamber of Commerce Holiday Parade, Annual Street Sale and the 4th of July Parade. For the
2016 budget, three organizations made a request to the Village Board for funding; Youth Services
of Glenview, North Shore Senior Center and the Family Service Center of Wilmette, Glenview,
Northbrook and Kenilworth.
Youth Services is a non-profit agency located in the Village of Glenview. Youth Services provides
service to young people and is “devoted to the mental health, character development and physical
well-being of children and families in our communities.”
The Village of Glenview contracts with North Shore Senior Center to have a Coordinator on sight
Monday – Friday at various locations throughout the Village. The Senior Service Coordinator
assists seniors in locating the services they need.
Expenditure Analysis
The Youth Services appropriation in 2015 was $150,000 which included an additional
$20,000 one-time request; the 2016 appropriation is $130,000
The Senior Services appropriation includes funding for a Senior Services Coordinator,
Angel Fund and housing grants. The 2015 appropriation was $136,446 and the 2016
appropriation is $143,709
The 2016 budget also includes a special appropriation of $15,000 for the Family Service
Center of Wilmette, Glenview, Northbrook and Kenilworth to support behavioral health
services for Glenview residents
Personnel expenditures include funding for Police, Fire and Public Works overtime to
provide assistance at special events, including the 4th of July parade and the Annual Street
Sale
Village of Glenview Adopted 2016 Budget 143
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 28,648 39,692 39,692 50,431 53,042
Contractual 235,218 290,446 290,446 294,000 292,709
Other Charges 561 - - - -
Total Operating Expenditures 264,427 330,138 330,138 344,431 345,751
Total Expenditures 264,427 330,138 330,138 344,431 345,751
Funding Sources
Corporate Fund 264,427 330,138 330,138 344,431 345,751
Total Funds Sources 264,427 330,138 330,138 344,431 345,751
Special Appropriations
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 144
General GovermentGeneral
Government
Tax Increment
Financing
Corporate Purpose
Bonds Fund
Permanent Fund
Escrow Deposit
Fund
Village of Glenview Adopted 2016 Budget 145
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel - 396,815 79,749 (50,000) 333,800
Contractual 21,477,209 22,436,034 22,436,034 23,306,203 25,807,185
Commodities 29,216 36,075 41,075 36,075 57,670
Other Charges 35,801,937 11,029,229 10,633,468 20,778,311 10,753,811
Capital Outlay 6,334,632 175,000 175,000 106,142 247,664
Total Operating Expenditures 63,642,993 34,073,153 33,365,326 44,176,731 37,200,130
Other Expenditures
Interfund Charges 5,913 1,673 1,673 3,312 2,167
Transfer Out 12,702,009 17,951,201 17,951,201 19,652,198 8,381,574
Total Other Expenditures 12,757,416 17,952,874 17,952,874 19,655,510 8,383,741
Total Expenditures 76,400,408 52,026,027 51,318,200 63,832,241 45,583,871
Funding Sources
Corporate Fund 13,190,014 16,583,426 15,875,599 16,780,685 10,939,038
Waukegan/Golf TIF 3,386,083 301,083 301,083 226,975 474,737
Special Tax Allocation Fund 55,821,885 28,882,995 28,882,995 39,096,231 31,064,560
Escrow Deposit Fund 31,920 11,500 11,500 2,127,500 1,000
Village Permanent Fund 1,698,963 4,050,141 4,050,141 3,404,218 910,704
Debt Service Fund 2,271,543 2,196,882 2,196,882 2,196,632 2,193,832
Total Funds Sources 76,400,408 52,026,027 51,318,200 63,832,241 45,583,871
General Government Department Summary
General Government, Tax Increment Financing, Permanent Fund, Corporate Purpose Bonds
Fund, and Escrow Deposit
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 146
General Government
The purpose of General Government is to account for general expenses such as transfers from the
Corporate Fund to other funds, including the Capital Projects Fund and Corporate Purpose Bonds
Fund. The department also accounts for commodities used by staff located in Village Hall, such
as office supplies and postage.
The 2016 General Government department summary includes functions that do not formally fall
under a traditional operating department. These General Government functions include activities
in the Corporate Fund, Tax Increment Financing, Permanent Fund, Corporate Purpose Bond Fund
and Escrow Deposits.
Expenditure Analysis (Corporate Fund Only)
Contractual expenditures include funding for economic development agreements and other
professional services
Transfers Out decreased from the 2015 Projection to the 2016 Budget. The 2015 projection
included one-time transfers for the Glenview Park Golf Club storm water project of
$850,000, $550,000 for the administration of a floodway buyout program, and the final
transfer to the accelerated storm water improvement program of $5,000,000. The 2016
transfer includes the Village’s annual commitment to Capital Projects for $5,000,000
Village of Glenview Adopted 2016 Budget 147
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel - 396,815 79,749 (50,000) 333,800
Contractual 2,049,273 2,053,481 2,053,481 2,696,697 2,902,819
Commodities 29,216 36,075 41,075 36,075 57,670
Other Charges 303,018 500,000 104,239 268,299 450,000
Total Operating Expenditures 2,381,507 2,986,371 2,278,544 2,951,071 3,744,289
Other Expenditures
Interfund Charges 3,934 1,673 1,673 3,312 2,167
Transfer Out 10,804,573 13,595,382 13,595,382 13,826,302 7,192,582
Total Other Expenditures 10,808,507 13,597,055 13,597,055 13,829,614 7,194,749
Total Expenditures 13,190,014 16,583,426 15,875,599 16,780,685 10,939,038
Funding Sources
Corporate Fund 13,190,014 16,583,426 15,875,599 16,780,685 10,939,038
Total Funds Sources 13,190,014 16,583,426 15,875,599 16,780,685 10,939,038
* The FY 2015 Projected amount is -$50,000 because the actual vacation and sick buy back amounts
exceeded the budgeted amount and this is an over-all fund adjustment
General Government - Corporate Fund
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 148
Tax Increment Financing
There are two Tax Increment Financing (TIF) Districts in the Village of Glenview, The Glen TIF
and the Waukegan/Golf TIF. The Glen TIF was established in 1998 to provide major funding for
the redevelopment of the former Glenview Naval Air Station (GNAS), now known as The Glen.
The Waukegan/Golf TIF was established in 2013 to fund infrastructure improvements required for
the redevelopment area.
The Glen
The Special Tax Allocation Fund accounts for the revenues and expenditures of The Glen TIF.
Contractual expenses include the distribution of Make-Whole Payments to core jurisdictions
whose boundaries are within The Glen TIF District (School Districts 30, 34 and 225, Glenview
Park District, Glenview Public Library and Village of Glenview). The Other Charges are related
to the debt principal and interest expense, and incentive fees. The Transfer Out is the transfer to
the Corporate Fund for the maintenance of the main stem roads in The Glen. The main stem roads
are to be funded by The Glen TIF until they are resurfaced, at which time the roads will be turned
over to the Corporate Fund for future maintenance.
Waukegan/Golf
As part of the redevelopment plan approved with this TIF, the Village Board agreed to fund up to
$3,500,000 of off-site infrastructure improvements needed to address current and projected traffic,
which is included in Capital Outlay.
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Contractual 19,427,935 20,382,553 20,382,553 20,609,506 22,904,366
Other Charges 33,112,349 8,332,347 8,332,347 18,313,380 8,109,979
Capital Outlay 6,334,632 175,000 175,000 106,142 247,664
Total Operating Expenditures 58,874,915 28,889,900 28,889,900 39,029,028 31,262,009
Other Expenditures
Interfund Charges 1,979 - - - -
Capital Projects 49,494 - - - -
Transfer Out 281,580 294,178 294,178 294,178 277,288
Total Other Expenditures 333,053 294,178 294,178 294,178 277,288
Total Expenditures 59,207,968 29,184,078 29,184,078 39,323,206 31,539,297
Funding Sources
Waukegan/Golf TIF Fund 3,386,083 301,083 301,083 226,975 474,737
Special Tax Allocation Fund 55,821,885 28,882,995 28,882,995 39,096,231 31,064,560
Total Funds Sources 59,207,968 29,184,078 29,184,078 39,323,206 31,539,297
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 149
Permanent Fund
The Permanent Fund is used to accumulate proceeds from the sale of land within The Glen Tax
Increment Financing (TIF) District, and to provide resources for village-wide improvements and
economic development outside of the TIF Districts. The fund is allowed to provide short-term
liquidity for TIF District expenses. Twenty percent of all land sales in The Glen TIF District are
dedicated revenue to the Permanent Fund. The 2015 Transfer Out included $3,052,031 to Capital
Projects for use towards the Village Hall relocation project as well as $342,937 for Storm Water
Task Force initiatives. The 2016 Transfer Out includes $850,704 to the Capital Projects Fund and
$60,000 to the Sanitary Sewer Fund for Storm Water Task Force initiatives.
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Other Charges 100,609 - - - -
Total Operating Expenditures 100,609 - - - -
Other Expenditures
Transfer Out 1,598,354 4,050,141 4,050,141 3,404,218 910,704
Total Other Expenditures 1,598,354 4,050,141 4,050,141 3,404,218 910,704
Total Expenditures 1,698,963 4,050,141 4,050,141 3,404,218 910,704
Funding Sources
Village Permanent Fund 1,698,963 4,050,141 4,050,141 3,404,218 910,704
Total Funds Sources 1,698,963 4,050,141 4,050,141 3,404,218 910,704
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 150
Corporate Purpose Bonds Fund
There are two outstanding Corporate Fund debt issuances, Corporate Purpose Refunding Bond
Series 2012B and Corporate Purpose Bond Series 2013A. Bond Series 2004B was issued to
provide resources for the construction of the police headquarters and was partially defeased in
December of 2012 with the issuance of Bond Series 2012B. Bond Series 2004B was paid off in
2014. Bond Series 2013A was issued for the purpose of financing the Municipal Building
expansion, including the Village Hall relocation. The Corporate Fund transfers out all property
taxes received for the 2012B bonds to the Corporate Purpose Bonds Fund where it is recorded as
revenue. The Corporate Purpose Bonds Fund then makes the principal payments. All other Village
Corporate Purpose Bonds or General Obligation Bonds are abated. The Corporate Purpose Bonds
Fund has budgeted expenditures of $2,193,832 in 2016.
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Other Charges 2,271,543 2,196,882 2,196,882 2,196,632 2,193,832
Total Operating Expenditures 2,271,543 2,196,882 2,196,882 2,196,632 2,193,832
Total Expenditures 2,271,543 2,196,882 2,196,882 2,196,632 2,193,832
Funding Sources
Debt Service Fund 2,271,543 2,196,882 2,196,882 2,196,632 2,193,832
Total Funds Sources 2,271,543 2,196,882 2,196,882 2,196,632 2,193,832
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 151
Escrow Deposit Fund
The Escrow Deposit Fund is used to account for deposits held by the Village from customers via
the permitting process. The deposits are invested by the Village and the income derived is
transferred to the Corporate Fund. Excess fund balances are transferred to other funds at the
direction of the Village Board of Trustees when there are sufficient funds to provide resources for
projects in other funds as needed. The 2015 Projection includes one-time transfers of $1,500,000
to the Corporate Fund, $450,000 to the Water Fund and $166,000 to the Sewer Fund.
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Other Charges 14,418 - - - -
Total Operating Expenditures 14,418 - - - -
Other Expenditures
Transfer Out 17,502 11,500 11,500 2,127,500 1,000
Total Other Expenditures 17,502 11,500 11,500 2,127,500 1,000
Total Expenditures 31,920 11,500 11,500 2,127,500 1,000
Funding Sources
Escrow Deposit Fund 31,920 11,500 11,500 2,127,500 1,000
Total Funds Sources 31,920 11,500 11,500 2,127,500 1,000
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 152
Village Manager's Office Administration
Communications
Human
Resources
Administration
Employee
Benefits
Risk
Management Legal Services
Joint Dispatch
Village of Glenview Adopted 2016 Budget 153
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 5,867,779 6,292,619 6,340,423 6,519,079 6,329,975
Contractual 8,049,173 8,046,388 8,281,626 8,305,702 7,953,878
Commodities 30,893 32,209 32,209 32,209 33,359
Other Charges 240,315 200,785 200,785 198,220 181,385
Capital Outlay 1,127,240 892,338 1,141,014 1,141,014 -
Total Operating Expenditures 15,315,401 15,464,339 15,996,057 16,196,223 14,498,597
Other Expenditures
Interfund Charges 1,468,140 1,402,946 1,402,946 1,402,946 1,673,056
Transfer Out 1,403,670 132,540 132,540 132,540 250,000
Total Other Expenditures 2,871,810 1,535,486 1,535,486 1,535,486 1,923,056
Total Expenditures 18,187,211 16,999,825 17,531,543 17,731,709 16,421,653
Funding Sources
Corporate Fund 8,815,851 8,944,882 9,476,600 9,694,404 8,507,714
Special Tax Allocation Fund 168,522 144,564 144,564 144,522 92,069
Glenview Water Fund 2,546 16,500 16,500 16,500 16,500
Glenview Sanitary Fund 636 4,125 4,125 4,125 4,125
Wholesale Water Fund 19,987 20,272 20,272 19,714 20,467
North Maine Water & Sewer Fund 18,743 56,875 56,875 - -
Insurance and Risk Fund 9,160,925 7,812,607 7,812,607 7,852,443 7,780,778
Total Funds Sources 18,187,211 16,999,825 17,531,543 17,731,709 16,421,653
Personnel Budget by Division
Full Time Positions
Administration 5.00 5.00 5.00 5.00 4.00
Communications - - - - -
Human Resources Administration 1.40 1.40 1.40 1.40 1.40
Risk Management 0.60 0.60 0.60 0.60 0.60
Joint Dispatch 37.00 37.00 37.00 37.00 37.00
Records Management 3.00 - - - -
Total Full Time 47.00 44.00 44.00 44.00 43.00
Part Time Positions
Administration - 0.25 0.25 - -
Communications 1.65 1.65 1.65 1.65 1.65
Human Resources Administration 0.53 0.53 0.53 0.53 0.53
Risk Management 0.23 0.23 0.23 0.23 0.23
Joint Dispatch 3.35 3.35 3.35 3.35 3.35
Records Management 2.40 - - - -
Total Part Time 8.15 6.00 6.00 5.75 5.75
Total Full Time Equivalents 55.15 50.00 50.00 49.75 48.75
Village Manager's Department Summary
Administration, Communications, Human Resources, Legal,
and Joint Dispatch
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 154
Village Manager’s Office
The Village Manager is the Chief Administrative Officer of the Village of Glenview and is
responsible for implementing policies established by the Village Board. All departments are under
the administrative authority of the Village Manager. The Village Manager’s Office oversees the
day to day operations and functions performed include: special events permitting, website
management, Freedom of Information Act request processing, coordination and development of
Village Board packets, and customer service for residents with questions regarding Village service
issues.
2015 Accomplishments
Coordinated the Municipal Center budget and schedule; the building addition was
completed in spring 2015 and the remaining rehab and transition of all Village Hall
employees was completed in early December 2015
Completed full equipment redundancy between North and South Dispatch Centers
Extended the Grayslake Police Dispatch agreement for 7 years
Released a Request for Proposal (RFP) for crossing guard services and entered into a
contract in June 2015
Implemented a Voluntary Separation Program (VSP)
Expenditure Analysis
The 2015 Projection for Personnel expenditures includes costs related to the VSP; the 2016
budget includes a decrease of one full-time position due to attrition.
Village of Glenview Adopted 2016 Budget 155
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 1,025,912 885,502 919,004 1,122,955 807,171
Contractual 64,480 27,869 76,219 73,769 59,073
Commodities - - - - -
Other Charges 10,187 8,800 8,800 8,800 8,400
Capital Outlay
Total Operating Expenditures 1,100,579 922,171 1,004,023 1,205,524 874,644
Total Expenditures 1,100,579 922,171 1,004,023 1,205,524 874,644
Funding Sources
Corporate Fund 1,016,639 836,335 918,187 1,120,287 784,324
Special Tax Allocation Fund 63,953 65,564 65,564 65,522 69,853
Wholesale Water Fund 19,987 20,272 20,272 19,714 20,467
Total Funds Sources 1,100,579 922,171 1,004,023 1,205,524 874,644
Full Time Positions
Village Manager 1.00 1.00 1.00 1.00 1.00
Deputy Village Manager 1.00 1.00 1.00 1.00 1.00
Management Analyst 1.00 1.00 1.00 1.00 1.00
Administrative Assistant 1.00 1.00 1.00 1.00 -
Executive Assistant 1.00 1.00 1.00 1.00 1.00
Total Full Time 5.00 5.00 5.00 5.00 4.00
Part Time Positions
Village Manager - 0.25 0.25 - -
Total Part Time - 0.25 0.25 - -
Total Full Time Equivalents 5.00 5.25 5.25 5.00 4.00
Village Manager's Office
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 156
Communications
The Communications Division is responsible for managing media relations, the Village printed
and emailed newsletters, the Village website and Glenview Television (GVTV). The printed
Village newsletter is mailed to all residents 10 times during the year and e-Glenview is produced
weekly on Fridays. Glenview TV staff and volunteers produce an average of 10 hours of original
programming every week, including four live Village meetings a month. Glenview TV also
provides coverage of special events such as the 4th of July Parade and annual veterans’ parades.
The volunteers of GVTV dedicate over 4,000 hours of their time annually.
2015 Accomplishments
Assisted with development and communication of the 2015 Citizens Survey
Created and produce with GVTV a 6-9 minute monthly news program, “Glenview
Connection,” that summarizes Village news and upcoming events
Produced video and communications strategies for the Comprehensive Plan update
process
Refreshed “It’s our Town, Please Slow Down” campaign with new logo and renewed
publicity
Transitioned GVTV operations seamlessly to the new Village Hall
Expenditure Analysis
There are no significant changes between the 2015 Projections and the 2016 Budget
Contractual expenditures include the printing and mailing of the Glenview Village Report
Newsletter
Village of Glenview Adopted 2016 Budget 157
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 146,639 146,949 149,134 150,640 150,200
Contractual 123,968 84,201 84,201 74,201 74,875
Commodities 1,325 2,410 2,410 2,410 2,410
Other Charges 275 1,900 1,900 1,900 1,900
Total Operating Expenditures 272,206 235,460 237,645 229,151 229,385
Total Expenditures 272,206 235,460 237,645 229,151 229,385
Funding Sources
Corporate Fund 272,206 235,460 237,645 229,151 229,385
Total Funds Sources 272,206 235,460 237,645 229,151 229,385
Full Time Positions
NA - - - - -
Total Full Time - - - - -
Part Time Positions
Communications Manager 0.75 0.75 0.75 0.75 0.75
Cable TV Technician 0.90 0.90 0.90 0.90 0.90
Total Part Time 1.65 1.65 1.65 1.65 1.65
Total Full Time Equivalents 1.65 1.65 1.65 1.65 1.65
Communications
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 158
Human Resources Administration
The Human Resources Division includes two subdivisions; Employee Benefits and Risk
Management. The administrative arm of the division is responsible for coordinating personnel
related activities. Areas of responsibility include employee recruitment and retention,
implementation and interpretation of personnel policies, maintenance of personnel records, and
labor contract administration and negotiations.
2015 Accomplishments
Negotiated a multi-year contract with the fire union
Established 2015 Firefighter/Paramedic (FFPM) eligibility lists
Released a RFP for occupational health services in June 2015 and transitioned to a different
provider
Released a RFP for Crossing Guard Services, which was awarded to Andy Frain for the
2015-2016 school year
Implemented a Voluntary Separation Program (VSP)
Updated the Board of Fire and Police Commission rules and regulations
Managed and supported several recruitments
Completed compensation and classification analysis for several non-union positions
Continued effort in transitioning hard copy personnel files to electronic files
Expenditure Analysis
Personnel expenditures decreased slightly from the 2015 Projection to the 2016 Budget
The 2016 Budget shows higher expenditures in Contractual expenditures due to costs
associated with the recruitment of Telecommunicators
Other Charges decreased in 2016 due to planned training programs
The Interfund Charges are from the Insurance and Risk Fund. These charges represent the
entire Corporate Fund portion for general liability, workers’ compensation premiums and
claims, and Risk Management operating expenditures
Village of Glenview Adopted 2016 Budget 159
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 218,098 214,459 217,153 231,347 212,761
Contractual 73,550 41,051 41,051 67,938 80,702
Commodities 1,859 1,500 1,500 1,500 1,500
Other Charges 126,234 133,300 133,300 130,735 112,700
Capital Outlay - - - - -
Total Operating Expenditures 419,742 390,310 393,004 431,520 407,663
Other Expenditures
Interfund Charges 1,340,527 1,275,090 1,275,090 1,275,090 1,489,400
Total Other Expenditures 1,340,527 1,275,090 1,275,090 1,275,090 1,489,400
Total Expenditures 1,760,268 1,665,400 1,668,094 1,706,610 1,897,063
Funding Sources
Corporate Fund 1,760,268 1,665,400 1,668,094 1,706,610 1,897,063
Total Funds Sources 1,760,268 1,665,400 1,668,094 1,706,610 1,897,063
-
Full Time Positions
Human Resources Director 0.70 0.70 0.70 0.70 0.70
Human Resources Specialist 0.70 0.70 0.70 0.70 0.70
Total Full Time 1.40 1.40 1.40 1.40 1.40
Part Time Positions
Human Resources Assistant 0.53 0.53 0.53 0.53 0.53
Total Part Time 0.53 0.53 0.53 0.53 0.53
Total Full Time Equivalents 1.93 1.93 1.93 1.93 1.93
Human Resource Administration
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 160
Employee Benefits
Employee Benefits is a subdivision of Human Resources. This subdivision is responsible for
managing costs related to the personnel benefits provided by the Village. Such benefits include
health, dental and life insurance, and the dental reimbursement and flex spending programs.
Employee Benefits also administers the wellness program for employees.
2015 Accomplishments
Continued the employee wellness program with a ten (10) week fitness challenge
Successfully managed and supported the 2016 open enrollment process
Developed reporting process to comply with the requirements of section 6055 and 6056 of
the Affordable Care Act. Continued to monitor the impacts of the Affordable Care Act
Expenditure Analysis
Personnel expenses are budgeted to be $343,297 in 2016 for the Insurance Opt-Out
program and the Dental Reimbursement program
Health insurance premiums are projected to be $5,315,494 in 2016, while the 2015
Projection is $5,635,955, which is a 6% decrease, in part due to the reduction of 7 full-time
positions in the 2016 budget
Contractual expenditures also include claim administration for the dental reimbursement
program, flexible spending and employee assistance program
Village of Glenview Adopted 2016 Budget 161
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 283,912 298,500 298,500 292,420 343,297
Contractual 5,438,333 5,674,955 5,674,955 5,656,955 5,336,494
Other Charges 77,755 - - - -
Total Operating Expenditures 5,800,000 5,973,455 5,973,455 5,949,375 5,679,791
Total Expenditures 5,800,000 5,973,455 5,973,455 5,949,375 5,679,791
Funding Sources
Insurance and Risk Fund 5,800,000 5,973,455 5,973,455 5,949,375 5,679,791
Total Funds Sources 5,800,000 5,973,455 5,973,455 5,949,375 5,679,791
Employee Benefits
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 162
Risk Management
Risk Management is a subdivision of Human Resources. This subdivision is responsible for
managing costs related to insurance liabilities. Such costs include insurance premiums, workers’
compensation and general liability claims paid, claims liabilities, and third party administrator
services. A portion of the three Human Resources staff are charged to this subdivision, as they all
work on risk management activities.
2015 Accomplishments
Released RFQ and RFP for insurance brokerage services and selected Arthur J. Gallagher
as the village’s broker
Implemented a procedure for employee requests for light duty assignments
Updated and presented the Village’s Annual Risk Management Report to the Department
Head team. The data in this report assists in targeting areas that need to be addressed
through training or further analysis and investigation
Expenditure Analysis
Contractual expenditures include insurance premiums and claim expenses. The 2015
Projections are based on actual experience and outstanding claims. The 2016 Budget is
based on the actuary report that uses a 55% confidence interval
Other Charges include funding for another injury prevention program
Village of Glenview Adopted 2016 Budget 163
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 308,549 226,772 226,772 222,094 244,607
Contractual 1,376,587 1,358,340 1,358,340 1,396,644 1,489,880
Other Charges 295 6,500 6,500 6,500 6,500
Total Operating Expenditures 1,685,431 1,591,612 1,591,612 1,625,238 1,740,987
Other Expenditures
Transfer Out 1,403,670 132,540 132,540 132,540 250,000
Total Other Expenditures 1,403,670 132,540 132,540 132,540 250,000
Total Expenditures 3,089,101 1,724,152 1,724,152 1,757,778 1,990,987
Funding Sources
Insurance and Risk Fund 3,089,101 1,724,152 1,724,152 1,757,778 1,990,987
Total Funds Sources 3,089,101 1,724,152 1,724,152 1,757,778 1,990,987
Full Time Positions
Human Resources Director 0.30 0.30 0.30 0.30 0.30
Human Resources Specialist 0.30 0.30 0.30 0.30 0.30
Total Full Time 0.60 0.60 0.60 0.60 0.60
Part Time Positions
Human Resources Assistant 0.23 0.23 0.23 0.23 0.23
Total Part Time 0.23 0.23 0.23 0.23 0.23
Total Full Time Equivalents 0.83 0.83 0.83 0.83 0.83
Risk Management
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 164
Legal Services
The Village of Glenview hires outside legal firms to represent the Village. The outside agencies
are subject matter experts, readily available for use by the Village, and an efficient and effective
use of the taxpayer’s dollars. The main areas of concentration are labor union negotiations, labor
matters, prosecution and general counsel. In 2011 the Village instituted an Administrative
Adjudication Program. This program ensures expedient, independent and impartial adjudication
of municipal ordinance violations that were previously heard only in the Cook County Circuit
Court.
2015 Accomplishments
Expanded Administrative Adjudication Program to include hearing of some police
ordinance violations
Negotiated Purchase and Sale Agreement for North Maine Utilities
Negotiated and drafted agreements for the water meter replacement program
Led an intergovernmental effort to enter into a tolling agreement with the Illinois
Metropolitan Investment Fund (“IMET”) to monitor recovery of lost funds from IMET’s
Convenience Fund
Expenditure Analysis
Contractual expenditures are expected to decrease in 2016 with labor contract
negotiations settled
Village of Glenview Adopted 2016 Budget 165
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Contractual 883,089 734,425 897,843 860,555 737,041
Total Operating Expenditures 883,089 734,425 897,843 860,555 737,041
Total Expenditures 883,089 734,425 897,843 860,555 737,041
Funding Sources
Corporate Fund 484,770 462,925 626,343 615,640 584,200
Special Tax Allocation Fund 104,570 79,000 79,000 79,000 22,216
Glenview Water Fund 2,546 16,500 16,500 16,500 16,500
Glenview Sanitary Fund 636 4,125 4,125 4,125 4,125
North Maine Water & Sewer Fund 18,743 56,875 56,875 - -
Insurance and Risk Fund 271,824 115,000 115,000 145,290 110,000
Total Funds Sources 883,089 734,425 897,843 860,555 737,041
Legal Services
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 166
Joint Dispatch
The Village of Glenview provides emergency and non-emergency dispatch services. In 2009, the
Village began contracting its services to the Grayslake Police Department and then expanded
services in 2010 to also include the Village of Hainesville. In 2012, the Village entered into
contracts with the Villages of Niles and Morton Grove to provide police dispatch services
beginning in 2013. In 2014, the Village entered into police and fire dispatch agreements with the
communities of Lake Bluff, Lake Forest, and Highland Park, and a police dispatch agreement with
Highwood. This venture included operating a second dispatch center in Highland Park to provide
geographical diversity and redundancy for Glenview and the other communities served by
Glenview. As of 2015, Glenview provides 9-1-1 and police and fire services for 12 agencies in 8
communities, serving a population of approximately 200,000 citizens.
2015 Accomplishments
Completed full equipment redundancy and disaster recovery between the North (Highland
Park) and South (Glenview) dispatch centers
Entered into a seven-year extension agreement through April 2022 with the Village of
Grayslake for police dispatch services
Negotiated pricing and agreement with Motorola for transition of Glenview Police and Fire
departments to the STARCOM state-wide radio network in early 2016
Expenditure Analysis
There are no budgeted costs for Capital Outlay in 2016 as the improvements related to
expanded Joint Dispatch services were completed in 2015
The Interfund Charges are for reserving funds to replace the Joint Dispatch radio consoles,
furniture workstations, and phone system when needed
Village of Glenview Adopted 2016 Budget 167
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 3,550,318 4,520,437 4,529,860 4,499,623 4,571,939
Contractual 89,011 125,547 149,017 175,640 175,813
Commodities 26,461 28,299 28,299 28,299 29,449
Other Charges 23,818 50,285 50,285 50,285 51,885
Capital Outlay 1,127,240 892,338 1,141,014 1,141,014 -
Total Operating Expenditures 4,816,847 5,616,906 5,898,475 5,894,860 4,829,086
Other Expenditures
Interfund Charges 127,613 127,856 127,856 127,856 183,656
Total Other Expenditures 127,613 127,856 127,856 127,856 183,656
Total Expenditures 4,944,460 5,744,762 6,026,331 6,022,716 5,012,742
Funding Sources
Corporate Fund 4,944,460 5,744,762 6,026,331 6,022,716 5,012,742
Total Funds Sources 4,944,460 5,744,762 6,026,331 6,022,716 5,012,742
Full Time Positions
Director 1.00 1.00 1.00 1.00 1.00
Deputy Director 1.00 1.00 1.00 1.00 1.00
911 Shift Supervisor 5.00 5.00 5.00 5.00 5.00
Telecommunicator I 9.00 9.00 9.00 9.00 9.00
Telecommunicator II 21.00 21.00 21.00 21.00 21.00
Total Full Time 37.00 37.00 37.00 37.00 37.00
Part Time Positions
Telecommunicator 3.35 3.35 3.35 3.35 3.35
Total Part Time 3.35 3.35 3.35 3.35 3.35
Total Full Time Equivalents 40.35 40.35 40.35 40.35 40.35
* Telecommunicator I was hired pre 10/01/2011, Telecommunicator II was hired post 10/01/2011
Joint Dispatch
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 168
Records Management
During 2014, the Records Management division in the Village Manager’s Office was renamed as
Business Process – Records and was moved to the Administrative Services Department. The
budget for Records Management can be found in the Administrative Services Department effective
January 1, 2015.
The 2014 Actual for the former Records Management division in the Village Manager’s Office
can be found on the next page. The 2016 Budget can be found in the Administrative Services
Department budget beginning on page 187 of this budget book.
Village of Glenview Adopted 2016 Budget 169
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 334,351 - - - -
Contractual 156 - - - -
Commodities 1,249 - - - -
Other Charges 1,751 - - - -
Capital Outlay - - - - -
Total Operating Expenditures 337,507 - - - -
Total Expenditures 337,507 - - - -
Funding Sources
Corporate Fund 337,507 - - - -
Total Funds Sources 337,507 - - - -
Full Time Positions
Public Safety Support Services Manager 1.00 - - - -
Customer Service Coordinator 1.00 - - - -
Administrative Coordinator 1.00 - - - -
Total Full Time 3.00 - - - -
Part Time Positions
Customer Service Representative 2.40 - - - -
Total Part Time 2.40 - - - -
Total Full Time Equivalents 5.40 - - - -
*The Records Management division was moved to the Administrative Services Department, effective 1-1-2015
Records Management
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 170
Administrative Services Administration
Support Services
Geographical
Information Systems
Information
Technology
Finance Capital Replacement
Resolution Center
Business Process
Administration
Records
Village of Glenview Adopted 2016 Budget 171
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 1,472,953 1,979,935 2,007,462 2,075,111 1,810,807
Contractual 3,447,454 3,425,192 3,603,916 4,077,509 3,823,830
Commodities 225,708 251,690 344,697 319,554 380,573
Other Charges 38,899 54,905 54,847 55,057 49,325
Capital Outlay 1,537,400 2,457,087 2,391,407 2,381,407 2,366,632
Total Operating Expenditures 6,722,414 8,168,809 8,402,329 8,908,639 8,431,167
Other Expenditures
Interfund Charges 233,487 271,782 271,782 271,782 381,267
Total Other Expenditures 233,487 271,782 271,782 271,782 381,267
Total Expenditures 6,955,901 8,440,591 8,674,111 9,180,421 8,812,434
Funding Sources
Corporate Fund 4,306,070 4,916,602 5,145,550 5,730,499 5,408,530
Waukegan/Golf TIF Fund - - - - 11,946
Special Tax Allocation Fund 134,964 142,163 142,163 143,946 140,722
Glenview Water Fund 438,416 456,020 456,020 490,277 527,114
Glenview Sanitary Fund 14,314 14,604 14,604 17,016 15,834
Wholesale Water Fund 10,773 11,413 11,413 11,911 14,314
Commuter Parking Fund 6,240 - - 7,680 7,680
North Maine Water & Sewer Fund 339,148 282,278 282,278 191,582 134,700
Capital Equipment Replacement Fund 1,705,977 2,617,511 2,622,083 2,587,511 2,551,594
Total Funds Sources 6,955,901 8,440,591 8,674,111 9,180,421 8,812,434
Personnel Budget by Division
Full Time Positions
Administration 3.35 2.35 2.35 2.35 2.35
GIS and CADD 1.00 1.00 1.00 1.00 1.00
Finance 1.65 1.65 1.65 1.65 1.65
Resolution Center 6.63 6.63 6.63 4.63 4.63
Business Process - Administration - 2.00 2.00 2.00 2.00
Business Process - Records - 2.00 2.00 2.00 2.00
Total Full Time 12.63 15.63 15.63 13.63 13.63
Part Time Positions
Administration - - - - -
GIS and CADD - - - - -
Finance - - - - -
Resolution Center 0.75 0.75 0.75 0.30 0.30
Business Process - Records - 2.40 2.40 2.40 2.40
Total Part Time 0.75 3.15 3.15 2.70 2.70
Total Full Time Equivalents 13.38 18.78 18.78 16.33 16.33
Administrative Services Department Summary
Administration, Geographic Information Systems, Information Technology, Finance,
Capital Replacement, Resolution Center, and Business Process
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 172
Administration
The executive function of the Administrative Services Department includes two full-time
positions, the Director and Deputy Director and thirty-two point five percent of the Administrative
Services Manager position. This office oversees activities of the divisions and provides project
management support.
2015 Accomplishments
Administrative Services staff led the project team that conducted the sale of North Maine
Utilities which closed on April 30th with a total sales price of $22M
Expenditure Analysis
The 2016 budget for personnel is lower than 2015 due in part to a reduction in the
Allocation of the Administrative Services Manager
Contractual expenditures include dues and memberships, and printing
Other Charges include funding for training
Village of Glenview Adopted 2016 Budget 173
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 399,827 361,376 376,117 412,975 380,787
Contractual 2,353 3,084 3,084 3,084 2,181
Other Charges 7,785 3,150 3,150 3,319 3,435
Total Operating Expenditures 409,964 367,610 382,351 419,378 386,403
Total Expenditures 409,964 367,610 382,351 419,378 386,403
Funding Sources
Corporate Fund 379,070 335,356 350,097 387,143 353,493
Glenview Water Fund 20,596 21,502 21,502 28,677 32,910
North Maine Water & Sewer Fund 10,298 10,752 10,752 3,558 -
Total Funds Sources 409,964 367,610 382,351 419,378 386,403
Personnel Budget by Position
Full Time
Director of Administrative Services 1.00 1.00 1.00 1.00 1.00
Assistant Director 1.00 1.00 1.00 1.00 1.00
Senior Financial Manager 0.35 0.35 0.35 0.35 0.33
Management Analyst 1.00 - - - -
Total Full Time 3.35 2.35 2.35 2.35 2.33
Part Time
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 3.35 2.35 2.35 2.35 2.33
* A Management Analyst position was moved from Admin to Business Process effective 1/1/15
For 2016, the a portion of the Senior Financial Manager's salary was moved to the Finance Division
Administration
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 174
Geographic Information Systems (GIS)
The Village of Glenview is a member of the GIS Consortium which selects a vendor to provide
GIS services to its members. The GIS program supports mandated municipal mapping, data
maintenance, analysis, and public interactive search and map tools. The GIS program also
supports address update for Village public safety dispatching and its contract partners.
2015 Accomplishments
GIS deployed 3 mobile applications for conducting and recording utility maintenance
activities in the field and supported the street and address data builds for new Joint Dispatch
partners
Updated recreational areas to include trail markers in forest preserves, structures, golf
course green and tees, emergency call boxes, rail markers, mile markers, on/off ramps to
the interstates, and overpasses
Expenditure Analysis
Personnel expenditures include funding for a CADD/GIS Technician
Contractual expenditures include funding for GIS Consortium selected aerial photography
service provider prior to the projected application of consortium discounts
Village of Glenview Adopted 2016 Budget 175
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 111,795 113,555 113,555 108,943 109,937
Contractual 208,511 214,961 214,961 214,680 218,877
Other Charges - 175 175 175 175
Total Operating Expenditures 320,306 328,691 328,691 323,798 328,989
Total Expenditures 320,306 328,691 328,691 323,798 328,989
Funding Sources
Corporate Fund 287,563 295,461 295,461 290,712 297,751
Special Tax Allocation Fund 6,756 6,978 6,978 6,861 7,100
Glenview Water Fund 16,912 16,963 16,963 22,142 23,046
Glenview Sanitary Fund 1,039 1,074 1,074 1,056 1,092
North Maine Water & Sewer Fund 8,037 8,215 8,215 3,028 -
Total Funds Sources 320,306 328,691 328,691 323,798 328,989
Personnel Budget by Position
Full Time
CADD/GIS Technician 1.00 1.00 1.00 1.00 1.00
Total Full Time 1.00 1.00 1.00 1.00 1.00
Part Time
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 1.00 1.00 1.00 1.00 1.00
Geographic Information Systems (GIS)
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 176
Information Technology
The Information Technology services are currently provided by an outside contractor. The
contractor supports user administration, data center services, network and backup services, vendor
contract management, and application support for the Village’s New World public safety software
application, the Village enterprise software application “MUNIS”, and other business software.
2015 Accomplishments
IT supported the set up and staff moves for the Joint Dispatch secondary site
IT completed a new network communications design and implementation for the joint
Police/Village Hall facility
IT completed the new layout, design and deployment of the internal Sharepoint site
IT has completed testing and deployment of mobile devices for Public Works
Expenditure Analysis
Contractual expenditures are projected to decrease somewhat in 2016 due to contract
restructuring
Other Charges increased for enterprise system training, specifically for Tyler Technologies
and New World
Interfund Charges include expenditures for future replacement of information technology
equipment
Village of Glenview Adopted 2016 Budget 177
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Contractual 1,958,623 1,862,179 2,041,533 2,309,229 2,215,424
Commodities 72,592 89,486 112,183 111,670 194,461
Other Charges 8,227 29,925 29,925 29,925 29,875
Total Operating Expenditures 2,039,442 1,981,590 2,183,641 2,450,824 2,439,760
Other Expenditures
Interfund Charges 233,487 271,782 271,782 271,782 381,267
Total Other Expenditures 233,487 271,782 271,782 271,782 381,267
Total Expenditures 2,272,929 2,253,372 2,455,423 2,722,606 2,821,027
Funding Sources
Corporate Fund 2,116,897 2,089,256 2,290,677 2,558,626 2,625,011
Special Tax Allocation Fund 51,270 57,234 57,234 57,459 51,424
Glenview Water Fund 61,003 66,841 67,471 71,479 123,028
Glenview Sanitary Fund 8,828 8,970 8,970 11,153 9,684
Wholesale Water Fund 1,880 2,295 2,295 2,295 4,200
Commuter Parking Fund 6,240 - - 7,680 7,680
North Maine Water & Sewer Fund 26,812 28,776 28,776 13,914 -
Total Funds Sources 2,272,929 2,253,372 2,455,423 2,722,606 2,821,027
Information Technology
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 178
Finance
The Finance Division of the Administrative Services Department is responsible for all financial
reporting and accounting functions for the Village. Areas of responsibility include budget, audit,
payroll, purchasing, debt management, accounting and financial reporting. Upon the closure of
the fiscal year, the Finance Division is responsible for the coordination of the audit process and
preparation of the Comprehensive Annual Financial Report (CAFR). The Finance Division also
manages the budget process and develops priorities based on the goals of the Village Board.
2015 Accomplishments
Received an unqualified “clean” audit opinion for the Village for FY 2014
Submitted and received the Government Finance Officers Association annual Certificate
of Achievement for Excellence in Financial Reporting Award for year ending December
31, 2014
Submitted and received the Government Finance Officers Association annual
Distinguished Budget Presentation Award for FY 2015
Finance has completed implementation of GASB 67 for pension reporting with the FY
2014 CAFR and partnered with the Manager’s Office and the Police and Fire Pension Fund
Boards to develop a pension funding policy
Prepared capital and investment options for the North Maine Utility sale proceeds
Partnered with the Manager’s Office and Public Works to execute a contract and a bank
loan for a water meter replacement program
Expenditure Analysis
Contractual expenditures include services for accounting, accounts receivable, accounts
payable, financial reporting and other financial support. Expenditures include additional
support for the Capital Improvement Program (“CIP”), to manage fixed assets and grants,
and contract for independent actuarial support for the implementation of GASB 67 and
GASB 68
Village of Glenview Adopted 2016 Budget 179
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 230,418 212,223 212,223 229,671 220,184
Contractual 1,071,651 1,119,040 1,113,005 1,325,213 1,212,645
Other Charges 7,127 9,350 9,350 9,324 8,575
Total Operating Expenditures 1,309,196 1,340,613 1,334,578 1,564,208 1,441,404
Total Expenditures 1,309,196 1,340,613 1,334,578 1,564,208 1,441,404
Funding Sources
Corporate Fund 1,088,188 1,184,379 1,178,344 1,405,551 1,145,671
Waukegan/Golf TIF Fund - - - - 11,946
Special Tax Allocation Fund 76,939 77,951 77,951 79,626 82,198
Glenview Water Fund 45,440 47,829 47,829 49,816 51,717
Glenview Sanitary Fund 4,447 4,560 4,560 4,808 5,058
Wholesale Water Fund 8,893 9,118 9,118 9,616 10,114
North Maine Water & Sewer Fund 85,290 16,776 16,776 14,790 134,700
Total Funds Sources 1,309,196 1,340,613 1,334,578 1,564,208 1,441,404
Personnel Budget by Position
Full Time
Purchasing Manager 1.00 1.00 1.00 1.00 1.00
Senior Financial Manager 0.65 0.65 0.65 0.65 0.68
Total Full Time 1.65 1.65 1.65 1.65 1.68
Part Time
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 1.65 1.65 1.65 1.65 1.68
* For 2016, the a portion of the Senior Financial Manager's salary was moved from the Administration Division
Finance
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 180
Capital Replacement
The Capital Equipment Replacement Fund (CERF) is an internal service fund that reserves funds
for the future replacement of vehicles, equipment, and information technology equipment. In
addition to the management of CERF, staff analyzes the additions and reductions made to capital
assets on an annual basis and capitalizes them appropriately as part of the audit process.
2015 Accomplishments
Performed annual review of replacement costs and scheduled replacements of all vehicles
and equipment.
Reviewed current CERF policy and concluded that current policy of maintaining a fund
balance of 40% of accumulated reserves is suitable to maintain an adequate fund balance.
Expenditure Analysis
Commodity expenditures include replacement of information technology equipment such
as workstation components and copiers
The 2016 Capital Outlay expenditures include an ambulance and engine for the Fire
Department, six squad cars for the Police Department and nine trucks for the Public Works
Department, vehicle outfitting, and upgrade of the Public Works SCADA system
Village of Glenview Adopted 2016 Budget 181
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Commodities 153,115 160,424 230,676 206,104 184,962
Other Charges 15,461 - - - -
Capital Outlay 1,537,400 2,457,087 2,391,407 2,381,407 2,366,632
Total Operating Expenditures 1,705,977 2,617,511 2,622,083 2,587,511 2,551,594
Total Expenditures 1,705,977 2,617,511 2,622,083 2,587,511 2,551,594
Funding Sources
Capital Equipment Replacement Fund 1,705,977 2,617,511 2,622,083 2,587,511 2,551,594
Total Funds Sources 1,705,977 2,617,511 2,622,083 2,587,511 2,551,594
Capital Replacement
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 182
Resolution Center
The Resolution Center is a convenient and efficient way for citizens to contact the Village for
questions and service requests. This Resolution Center is organized to centralize the call taking
and response function for the administrative, public works, community development, and finance
general service operations.
2015 Accomplishments
Completed and met the PCI compliance regulations for agencies that accept credit cards
Transitioned the billing and meter systems to Aqua Illinois with the sale of North Maine
Utility
Worked with interdepartmental team to select automated metering infrastructure and an
implementation vendor, establish and track water meter replacement policies, and ensure
meter appointments are scheduled
Managed the 2015 outdoor dining permit process and 2015 business license renewal
process.
Began process for document destruction and document organization in preparation for the
Village Hall move to the Police Department.
Expenditure Analysis
The 2015 Projections for personnel include payments made for the Voluntary Separation
Program. The 2016 Budget includes a reduction of 2 full-time personnel and 1 part-time
personnel due to attrition
Contractual expenditures include utility billing printing services, postage for utility bills,
and meter reading which will see a decrease in 2016 due to the sale of the North Maine
Utility. Part-time contractual services were added to bring staffing levels back to minimum
Other Charges includes funding for staff training
Village of Glenview Adopted 2016 Budget 183
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 730,913 761,597 765,644 760,434 568,580
Contractual 206,316 218,215 223,620 217,585 167,565
Commodities - - - - -
Other Charges 300 1,195 1,195 1,195 1,695
Capital Outlay - - - - -
Total Operating Expenditures 937,529 981,007 990,459 979,214 737,840
Total Expenditures 937,529 981,007 990,459 979,214 737,840
Funding Sources
Corporate Fund 434,351 460,363 470,445 504,761 441,427
Glenview Water Fund 294,466 302,885 302,255 318,163 296,413
North Maine Water & Sewer Fund 208,712 217,759 217,759 156,291 -
Total Funds Sources 937,529 981,007 990,459 979,214 737,840
Personnel Budget by Position
Full Time
Customer Service Supervisor 1.00 1.00 1.00 1.00 1.00
Customer Service Representative 5.63 5.63 5.63 3.63 3.63
Total Full Time 6.63 6.63 6.63 4.63 4.63
Part Time
Customer Service Representative 0.75 0.75 0.75 0.30 0.30
Total Part Time 0.75 0.75 0.75 0.30 0.30
Total Full Time Equivalents 7.38 7.38 7.38 4.93 4.93
*During 2015, the department was reduced by 2 Customer Service Representatives; 1 due to the sale of the North Maine
Utility and 1 due to the Voluntary Separation Program offered by the Village. Also, .65 FTE Part Time Customer
Resolution Center
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 184
Business Process - Administration
The Business Process Administration Division of the Administrative Services Department is
responsible for evaluating and implementing business process efficiencies and document
management initiatives throughout the Village.
2015 Accomplishments
The Division has taken the leadership role in guiding development of content for the new
Employee Information Center site
The Division coordinated a phased staff move to the New Village Hall
The Division created and trained permit clerks on a new inspections scheduling process
Acquired licenses and began creation of internal training videos
Supported network file migration and archival
Expenditure Analysis
For 2015, resources for staff are accounted for in the Administrative Services budget
Village of Glenview Adopted 2016 Budget 185
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel - 207,924 210,561 228,861 203,632
Contractual - 7,538 7,335 7,538 6,953
Commodities - 680 327 680 550
Other Charges - 9,480 9,480 9,490 3,940
Capital Outlay - - - - -
Total Operating Expenditures - 225,622 227,703 246,569 215,075
Total Expenditures - 225,622 227,703 246,569 215,075
Funding Sources
Corporate Fund - 225,622 227,703 246,569 215,075
Total Funds Sources - 225,622 227,703 246,569 215,075
Full Time Positions
Business Process Manager - 1.00 1.00 1.00 1.00
Management Analyst - 1.00 1.00 1.00 1.00
Total Full Time - 2.00 2.00 2.00 2.00
Part Time Positions
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents - 2.00 2.00 2.00 2.00
*Business Process - Administration became a new division in the Administrative Services Department effective 1/1/15
Business Process - Administration
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 186
Business Process - Records
The Business Process Records Division of the Administrative Services Department is responsible
for the management of all case reports, arrest reports, tickets, payments of judgments, liquor
licensing, and court communications for the Police Department. Additionally, the records division
answers all non-emergency lines for the Police and Fire departments during normal business hours,
and acts as the primary point of contract for any citizen visiting the Police Department either for
police business, or to utilize one of the public meeting rooms within the Police facility. Some of
the Customer Service Representative’s responsibilities are: accepting payments for tickets, certain
licenses and permits, processing and filing all reports from the Police Department, and fulfillment
of subpoenas, FOIA requests, and criminal background requests from other law enforcement
agencies.
2015 Accomplishments
Completed routine record-keeping functions of the Police Department
Implemented standard Police lobby video monitoring system
Participated in selection of new crash reporting software
Update public forms to the new Sharepoint format
Expenditure Analysis
Current staffing of the division includes two full-time administrative staff and four (4) part-
time Customer Service Representatives
Village of Glenview Adopted 2016 Budget 187
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel - 323,260 329,363 334,226 327,687
Contractual - 175 378 180 185
Commodities - 1,100 1,511 1,100 600
Other Charges - 1,630 1,572 1,630 1,630
Capital Outlay - - - - -
Total Operating Expenditures - 326,165 332,824 337,136 330,102
Total Expenditures - 326,165 332,824 337,136 330,102
Funding Sources
Corporate Fund - 326,165 332,824 337,136 330,102
Total Funds Sources - 326,165 332,824 337,136 330,102
Full Time Positions
Customer Service Coordinator - 1.00 1.00 1.00 1.00
Administrative Coordinator - 1.00 1.00 1.00 1.00
Total Full Time - 2.00 2.00 2.00 2.00
Part Time Positions
Customer Service Representative - 2.40 2.40 2.40 2.40
Total Part Time - 2.40 2.40 2.40 2.40
Total Full Time Equivalents - 4.40 4.40 4.40 4.40
*Business Process - Records was moved from the Village Manager's Office effective 1/1/15
Business Process - Records
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 188
Public Works Administration
Streets and
Forestry
Street
Maintenance
Forestry and
Grounds
Refuse and
Recycling
The Glen
Maintenance
Snow and Ice
Maintenance
Water and Sewer
Pump Stations
Water
Distribution
Water Meters
Program
Sanitary Sewer
Fleet Services
Facilities
Village of Glenview Adopted 2016 Budget 189
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 7,037,165 6,700,229 6,739,372 6,847,570 6,129,840
Contractual 16,111,856 17,454,925 17,497,364 14,000,453 12,980,129
Commodities 3,080,059 3,436,018 3,505,705 6,001,087 4,251,581
Other Charges 443,217 671,300 12,670,093 12,413,485 211,301
Capital Outlay 1,022,543 1,455,000 1,366,327 1,259,940 1,968,170
Total Operating Expenditures 27,694,841 29,717,472 41,778,860 40,522,534 25,541,021
Other Expenditures
Interfund Charges 1,625,830 1,797,379 1,797,379 1,703,611 2,130,164
Transfer Out 2,968,940 933,337 11,120,910 11,573,568 1,459,124
Total Other Expenditures 4,594,770 2,730,716 12,918,289 13,277,179 3,589,288
Total Expenditures 32,289,611 32,448,188 54,697,149 53,799,713 29,130,309
Funding Sources
Corporate Fund 9,523,898 9,254,546 9,407,532 9,633,515 9,012,758
Special Tax Allocation Fund 1,065,474 925,518 925,518 878,489 972,048
Glenview Water Fund 7,315,271 8,227,725 8,228,398 12,377,888 12,090,714
Glenview Sanitary Fund 647,259 626,308 626,308 693,713 775,854
Wholesale Water Fund 2,458,493 1,955,342 1,955,342 1,958,005 1,959,921
Commuter Parking Fund 335,759 525,878 605,772 463,648 818,509
North Maine Water & Sewer Fund 7,082,118 8,545,193 30,545,368 25,252,821 657,000
Municipal Equipment Replacement Fund 1,760,098 1,703,178 1,703,178 1,709,780 1,683,005
Facility Repair and Replacement Fund 2,101,240 684,500 699,733 831,853 1,160,500
Total Funds Sources 32,289,611 32,448,188 54,697,149 53,799,713 29,130,309
Personnel Budget by Division
Full Time Positions
Administration 4.00 5.00 5.00 4.00 4.00
Streets and Forestry 22.06 22.60 22.60 20.60 20.60
Facilities - 3.38 3.38 3.38 3.38
Water and Sewer 18.48 18.48 18.48 16.40 16.40
Fleet Services 3.00 3.00 3.00 3.00 3.00
Total Full Time 47.54 52.46 52.46 47.38 47.38
Part Time Positions
Administration 0.50 0.50 0.50 0.50 0.50
Streets and Forestry 0.50 0.50 0.50 0.50 0.50
Facilities - 0.25 0.25 0.25 0.25
Fleet Services 0.75 0.75 0.75 0.75 0.75
Total Part Time 1.75 2.00 2.00 2.00 2.00
Total Full Time Equivalents 49.29 54.46 54.46 49.38 49.38
Public Works Department Summary
Administration, Facilities, Streets and Forestry, Water and Sewer, and Fleet Services
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 190
Administration
The Administration Division of Public Works is responsible for developing and implementing the
departments training program, standard operating procedures, and safety committee. The division
also supports the budget, procurement and financial reporting processes for the department.
2015 Accomplishments
Worked with the Manager’s Office and Administrative Services on both the sale of North
Maine and the water meter replacement program
The Village’s four pump stations were converted from chlorine gas to sodium hypochlorite
Completed a Master Plan for the Village’s SCADA system
Worked with Municipal GIS Partners (MGP) to successfully launch a collector application
on Village iPads; to date street lighting, hydrant flushing, sewer cleaning and storm
cleaning have been incorporated
Staff is working with Backflow Solutions, Inc. on the IEPA mandated cross connection
program
In 2015, a total of 753 trees and 655 stumps have been removed and 1,080 trees have been
planted as part of the Village’s continued effort to respond to the Emerald Ash Borer
disease
The removal and replacement of the Village’s fuel system is in progress
Public Works staff provided support for the Village’s Floodway buyout program
Expenditure Analysis
The 2015 projections include a one-time contribution of $12,000,000 to the Police and
Firefighters’ Pension Funds in Other Charges and a $10,000,000 transfer to the Permanent
Fund; these expenses were funded from the proceeds of the sale of the North Maine Utility
The 2015 Projection for Personnel expenditures includes costs related to the VSP; the 2016
budget includes a decrease of two full-time MEO positions due to attrition
The 2016 Transfer Out includes transfers of available fund balance from the North Maine
Water and Sewer Fund to the Water Fund; and from the Wholesale Water Fund to the Corporate
Fund and Capital Projects Fund
5,761,889
244,021 47,673
12,404,730
1,583,002
11,385,995
5,149,550
236,798 43,000 203,046
1,732,681 1,459,124
Personnel Contractual Commodities Other Charges Interfund Charges Transfer Out
2015 Projection 2016 Budget
Village of Glenview Adopted 2016 Budget 191
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 6,030,767 5,707,790 5,740,207 5,761,889 5,149,550
Contractual 208,804 265,447 254,261 244,021 236,798
Commodities 49,637 44,600 46,300 47,673 43,000
Other Charges 360,563 662,545 12,660,788 12,404,730 203,046
Total Operating Expenditures 6,649,771 6,680,382 18,701,557 18,458,313 5,632,394
Other Expenditures
Interfund Charges 1,570,797 1,641,770 1,641,770 1,583,002 1,732,681
Transfer Out 1,618,940 933,337 10,933,337 11,385,995 1,459,124
Total Other Expenditures 3,189,737 2,575,107 12,575,107 12,968,997 3,191,805
Total Expenditures 9,839,507 9,255,489 31,276,664 31,427,309 8,824,199
1,944,177 2,689,409 (9,310,591) (9,520,225) 2,433,214
Funding Sources
Corporate Fund 4,216,234 4,091,158 4,112,319 4,347,128 4,031,254
Glenview Water Fund 2,394,745 2,240,144 2,240,158 2,428,568 2,674,229
Glenview Sanitary Fund 528,400 490,992 490,992 544,865 576,769
Wholesale Water Fund 1,569,230 885,385 885,385 894,226 884,947
North Maine Water & Sewer Fund 1,130,897 1,547,810 23,547,810 23,212,522 657,000
Total Funds Sources 9,839,507 9,255,489 31,276,664 31,427,309 8,824,199
Personnel Budget by Position
Full Time Positions
Director 1.00 1.00 1.00 1.00 1.00
Deputy Director 1.00 1.00 1.00 1.00 1.00
Assistant To the Director 1.00 1.00 1.00 1.00 1.00
Management Analyst - 1.00 1.00 - -
Administrative Coordinator 1.00 1.00 1.00 1.00 1.00
Total Full Time 4.00 5.00 5.00 4.00 4.00
Part Time Positions
Part Time Customer Service Representative 0.50 0.50 0.50 0.50 0.50
Total Part Time 0.50 0.50 0.50 0.50 0.50
Total Full Time Equivalents 4.50 5.50 5.50 4.50 4.50
*During 2015, the Management Analyst position was moved from Public Works to the Community Development Department
Administration
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 192
Facilities Management
The Village currently owns and maintains 31 facilities including 300,000 square feet of buildings
and 640,000 square feet of parking decks. Beyond annual operating maintenance, these 31
facilities require capital maintenance and improvements to ensure they meet and exceed their
useful life and provide safe and clean environments for use by Village residents and staff.
Annually, the Village Board reviews and approves a five-year facilities capital improvement plan
to ensure that Village facilities are properly maintained. Facility capital expenditures are
considered to be significant and non-routine in regards to construction and on-going operating
costs.
2015 Accomplishments
The construction of the new Glenview Municipal Center was completed and Village Hall
staff transitioned to the Glenview Municipal Center
The construction of the new Fire Station #6 was completed and occupied by staff; the
decommissioning of the temporary Fire Station #6 was also completed
The replacement of the sump pumps at the West Lake Pumping Station was completed
New concrete steps and railings were installed at the Downtown Metra Train Station
Staff secured up to $250,000 in funding from Metra for maintenance projects at the
Downtown and North Glen Metra Train Stations
Expenditure Analysis
The 2015 Projection for Personnel expenditures includes costs related to the Voluntary
Separation Program
Contractual expenditures are decreasing in 2016 from the 2015 Projection due to an
anticipated decrease in maintenance of facilities scheduled to be decommissioned
Commodities include electricity and natural gas which can fluctuate with the price of fuel
and the weather.
Capital Outlay includes improvements to several of the Village’s facilities including the
Downtown Metra Station, Public Works, Fire Station 8 and the Police Station; the 2016
budget includes an office remodel of the Public Works Administration building, as well as
improvements to three fire stations, including two overhead doors and office windows and
doors
The Transfer Out in 2015 was a transfer from the Facility Repair and Replacement Fund
(FRRF) to the Capital Projects Fund
Village of Glenview Adopted 2016 Budget 193
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 439,210 426,470 433,196 511,258 441,501
Contractual 743,007 767,071 736,571 679,834 623,551
Commodities 631,312 702,580 733,080 695,202 675,330
Other Charges 47,312 3,000 3,000 3,000 2,500
Capital Outlay 669,547 1,097,000 1,004,554 898,270 1,681,500
Total Operating Expenditures 2,530,388 2,996,121 2,910,401 2,787,563 3,424,382
Other Expenditures
Interfund Charges 11,433 109,107 109,107 74,107 350,389
Transfer Out 1,250,000 - 187,573 187,573 -
Total Other Expenditures 1,261,433 109,107 296,680 261,680 350,389
Total Expenditures 3,791,821 3,105,228 3,207,081 3,049,243 3,774,771
Funding Sources
Corporate Fund 1,088,065 1,211,276 1,218,002 1,134,585 1,078,708
Special Tax Allocation Fund 93,605 128,670 128,670 125,000 101,500
Glenview Water Fund 329,238 626,835 626,835 610,138 659,186
Glenview Sanitary Fund 52,257 66,596 66,596 83,661 132,960
Wholesale Water Fund 10,219 18,070 18,070 17,070 25,020
Commuter Parking Fund 93,872 323,074 402,968 237,824 616,897
North Maine Water & Sewer Fund 23,325 46,207 46,207 9,113 -
Facility Repair and Replacement Fund 2,101,240 684,500 699,733 831,853 1,160,500
Total Funds Sources 3,791,821 3,105,228 3,207,081 3,049,243 3,774,771
Personnel Budget by Position
Full Time Positions
Facilities Assistant 1.00 1.00 1.00 1.00 1.00
Facilities Manager 1.00 1.00 1.00 1.00 1.00
Lead Facilities Technician 1.00 1.00 1.00 1.00 1.00
Customer Service Representative I 0.38 0.38 0.38 0.38 0.38
Total Full Time 3.38 3.38 3.38 3.38 3.38
Part Time Positions
Part Time Seasonal Intern 0.25 0.25 0.25 0.25 0.25
Total Part Time 0.25 0.25 0.25 0.25 0.25
Full Time Equivalents 3.63 3.63 3.63 3.63 3.63
Facilities Management
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 194
Streets and Forestry
The Streets and Forestry Division is responsible for pothole patching, street sign maintenance,
street sweeping, snow plowing, street lighting maintenance, sidewalk repair and maintenance,
parkway tree removals and plantings, Emerald Ash Borer (EAB) management, and brush pick up.
The division responds directly to resident requests as well as manages a preventative maintenance
schedule.
2015 Accomplishments
Removed 1,282 hazardous or diseased parkway trees, including 654 trees infested with
EAB as a part of the EAB management plan; 1,080 parkway trees were planted.
Hosted six volunteer work days and/or educational events focused on litter cleanup, brush
removal and native plant installations including a world environment event.
Awarded designation as a Tree City USA by the Illinois Department of Natural
Resources for the 30th consecutive year
Coordinated four adopt-a-highway events with four separate groups
Expenditure Analysis
Contractual expenditures are increasing in 2016 from the 2015 Projection due to the
addition of a new traffic signal, the landscaping required by the floodway homes and the
additional contractual residential snow plowing (due to staff attrition)
Commodity expenditures decreased in 2016 from the 2015 Projections due to more
favorable rock salt prices
Capital outlay expenditures include funding for parkway tree trimming and planting
Village of Glenview Adopted 2016 Budget 195
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 110,256 110,000 110,000 111,893 112,697
Contractual 4,050,774 3,413,965 3,425,163 3,475,343 3,568,753
Commodities 913,680 1,056,586 1,170,386 1,172,666 1,003,863
Capital Outlay 351,126 356,000 356,103 356,000 279,000
Total Operating Expenditures 5,425,836 4,936,551 5,061,651 5,115,902 4,964,313
Other Expenditures
Interfund Charges 7,519 15,213 15,213 15,213 10,643
Total Other Expenditures 7,519 15,213 15,213 15,213 10,643
Total Expenditures 5,433,355 4,951,764 5,076,864 5,131,115 4,974,956
Funding Sources
Corporate Fund 4,219,600 3,952,112 4,077,212 4,151,802 3,902,796
Special Tax Allocation Fund 971,868 796,848 796,848 753,489 870,548
Commuter Parking Fund 241,887 202,804 202,804 225,824 201,612
Total Funds Sources 5,433,355 4,951,764 5,076,864 5,131,115 4,974,956
Personnel Budget by Position
Full Time Positions
Superintendent 1.08 1.08 1.08 1.12 1.12
Natural Resource Manager 1.00 1.00 1.00 1.00 1.00
Supervisor 2.16 2.16 2.16 1.68 1.68
Field Inspector - 0.54 0.54 0.56 0.56
Maintenance Equipment Operator 17.82 17.82 17.82 16.24 16.24
Total Full Time 22.06 22.60 22.60 20.60 20.60
Part Time Positions
Natural Resource Seasonals 0.50 0.50 0.50 0.50 0.50
Total Part Time 0.50 0.50 0.50 0.50 0.50
Total Full Time Equivalents 22.56 23.10 23.10 21.10 21.10
* One Supervisor position was eliminated through attrition effective 1/1/15
One Field Inspector postion was added effective 1/1/15
Due to attrition, the department went from 33 Maintenance Equipment Operators (MEOs) to 29 during 2014
56% of Full-time salaries for Superintendent, Supervisor, Field Inspector and Maintenance Equipment Operators are
budgeted in Streets and Forestry
Streets and Forestry Division
Street Maintenance, Forestry and Grounds, Refuse and Recycling, Snow and Ice
Maintenance, and Glen Maintenance
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 196
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Contractual 429,656 444,672 460,120 461,765 503,153
Commodities 510,209 613,581 723,233 730,161 656,213
Total Operating Expenditures 939,864 1,058,253 1,183,353 1,191,926 1,159,366
Other Expenditures
Interfund Charges 3,160 10,142 10,142 10,142 5,708
Total Other Expenditures 3,160 10,142 10,142 10,142 5,708
Total Expenditures 943,024 1,068,395 1,193,495 1,202,068 1,165,074
Funding Sources
Corporate Fund 910,107 1,016,332 1,141,432 1,150,005 1,117,445
Commuter Parking Fund 32,917 52,063 52,063 52,063 47,629
Total Funds Sources 943,024 1,068,395 1,193,495 1,202,068 1,165,074
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Contractual 861,620 855,709 851,459 854,209 766,882
Commodities 21,614 18,000 22,148 17,500 15,500
Other Charges - - - - -
Capital Outlay 351,126 356,000 356,103 356,000 279,000
Total Operating Expenditures 1,234,359 1,229,709 1,229,709 1,227,709 1,061,382
Total Expenditures 1,234,359 1,229,709 1,229,709 1,227,709 1,061,382
Funding Sources
Corporate Fund 1,210,298 1,204,515 1,204,515 1,203,015 1,036,100
Commuter Parking Fund 24,061 25,194 25,194 24,694 25,282
Total Funds Sources 1,234,359 1,229,709 1,229,709 1,227,709 1,061,382
Street Maintenance
Fiscal Year 2015
Forestry and Grounds
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 197
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Contractual 622,731 630,500 630,500 610,500 575,500
Commodities 20,059 24,500 24,500 24,500 40,000
Total Operating Expenditures 642,791 655,000 655,000 635,000 615,500
Total Expenditures 642,791 655,000 655,000 635,000 615,500
Funding Sources
Corporate Fund 642,791 655,000 655,000 635,000 615,500
Total Funds Sources 642,791 655,000 655,000 635,000 615,500
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 110,256 110,000 110,000 111,893 112,697
Contractual 453,489 394,000 394,000 371,000 438,340
Commodities 8,025 4,025 4,025 4,025 23,730
Total Operating Expenditures 571,770 508,025 508,025 486,918 574,767
Other Expenditures
Interfund Charges 4,359 5,071 5,071 5,071 4,935
Total Other Expenditures 4,359 5,071 5,071 5,071 4,935
Total Expenditures 576,129 513,096 513,096 491,989 579,702
Funding Sources
Special Tax Allocation Fund 576,129 513,096 513,096 491,989 579,702
Total Funds Sources 576,129 513,096 513,096 491,989 579,702
Refuse and Recycling
Fiscal Year 2015
The Glen Maintenance
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 198
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Contractual 1,683,278 1,089,084 1,089,084 1,177,869 1,284,878
Commodities 353,773 396,480 396,480 396,480 268,420
Total Operating Expenditures 2,037,052 1,485,564 1,485,564 1,574,349 1,553,298
Total Expenditures 2,037,052 1,485,564 1,485,564 1,574,349 1,553,298
Funding Sources
Corporate Fund 1,456,403 1,076,265 1,076,265 1,163,782 1,133,751
Special Tax Allocation Fund 395,739 283,752 283,752 261,500 290,846
Commuter Parking Fund 184,909 125,547 125,547 149,067 128,701
Total Funds Sources 2,037,052 1,485,564 1,485,564 1,574,349 1,553,298
Snow and Ice Maintenance
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 199
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Village of Glenview Adopted 2016 Budget 200
Water and Sewer
The Water and Sewer Division of the Public Works Department maintains and manages the
Village’s water supply and maintains water and sewer infrastructure. This includes repair of water
main breaks, hydrant flushing, meter installations and replacements, pump house management,
and sewer cleaning.
2015 Accomplishments
Worked with Backflow Solutions, Inc. on the IEPA mandated cross connection program
to survey all commercial and residential properties and to track approximately 4,337
devices
Managed the repair of 33 water main breaks during the extremely harsh winter
Processed 2,715 water meter service calls, including meter tests, final reads, repairs and
replacements as well as new installations
Cleaned 235,347 feet of sanitary sewer in the Glenview system, 2,275 feet of sanitary sewer
in the North Maine Utility system, and 19,078 feet of storm sewer in the Glenview system
Began an annual storm sewer cleaning program for the Glenview storm sewer system
Assisted with the construction oversight and deployment of the Cunliff Park and Harms
Road sewer lift stations
Installed new testing stations on water main that supplies the Illinois American water utility
Expenditure Analysis
Contractual expenditures will be lower in 2016 than 2015 in part due to the sale of the
North Maine Utility. Contractual expenditures for 2016 include $4,937,303 for the
purchase of water from the Village of Wilmette. Other contractual expenditures include
$2,130,399 for the continued implementation of an automatic meter reading system (AMI),
and $520,000 for the Supervisory Control and Data Acquisition (SCADA) System
upgrades
Commodity expenses include asphalt patch and concrete for water and sewer main breaks,
limestone, and water operational supplies
Village of Glenview Adopted 2016 Budget 201
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel - - - - -
Contractual 10,695,826 12,615,142 12,600,069 9,182,956 8,127,727
Commodities 734,492 815,387 827,624 3,293,639 1,737,981
Other Charges 32,641 - - - -
Capital Outlay 1,870 2,000 5,670 5,670 7,670
Total Operating Expenditures 11,464,830 13,432,529 13,433,363 12,482,265 9,873,378
Total Expenditures 11,464,830 13,432,529 13,433,363 12,482,265 9,873,378
Funding Sources
Glenview Water Fund 4,591,288 5,360,746 5,361,405 9,339,182 8,757,299
Glenview Sanitary Fund 66,602 68,720 68,720 65,187 66,125
Wholesale Water Fund 879,044 1,051,887 1,051,887 1,046,709 1,049,954
North Maine Water & Sewer Fund 5,927,895 6,951,176 6,951,351 2,031,187 -
Total Funds Sources 11,464,830 13,432,529 13,433,363 12,482,265 9,873,378
Personnel Budget by Position
Full Time Positions
Superintendent 0.92 0.92 0.92 0.88 0.88
Supervisor 1.38 0.92 0.92 1.32 1.32
Water Utilities Manager 1.00 1.00 1.00 1.00 1.00
Field Inspector 0.00 0.46 0.46 0.44 0.44
Maintenance Equipment Operator 15.18 15.18 15.18 12.76 12.76
Total Full Time 18.48 18.48 18.48 16.40 16.40
Part Time Positions
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 18.48 18.48 18.48 16.40 16.40
Water and Sewer Division
Pump Stations, Water Distribution, Meter Program, and Sanitary Sewer
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 202
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Contractual 39,366 376,344 364,174 366,586 565,473
Commodities 37,969 47,800 47,666 44,173 53,500
Capital Outlay - - - - -
Total Operating Expenditures 77,336 424,144 411,840 410,758 618,973
Total Expenditures 77,336 424,144 411,840 410,758 618,973
Funding Sources
Glenview Water Fund 50,473 395,403 382,925 391,150 613,782
Wholesale Water Fund 13,349 13,675 13,675 13,675 5,191
North Maine Water & Sewer Fund 13,514 15,066 15,241 5,933 -
Total Funds Sources 77,336 424,144 411,840 410,758 618,973
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Contractual 410,861 418,551 416,646 356,942 338,197
Commodities 444,423 466,321 477,690 441,406 493,072
Other Charges 62,816 62,816.00 62,816.00 62,816.00 62,816.00
Capital Outlay 1,870 2,000 5,670 5,670 7,670
Total Operating Expenditures 919,970 949,688 962,822 866,834 901,755
Total Expenditures 919,970 949,688 962,822 866,834 901,755
919,970 949,688 962,822 866,834 901,755
00000
Funding Sources
Glenview Water Fund 711,698 649,988 663,122 739,770 838,939
Glenview Sanitary Fund - - - - -
Wholesale Water Fund 62,816 62,816 62,816 62,816 62,816
North Maine Water & Sewer Fund 145,456 236,884 236,884 64,248 -
Total Funds Sources 919,970 949,688 962,822 866,834 901,755
Pump Stations
Fiscal Year 2015
Water Distribution
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 203
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Contractual 10,208,405 11,768,482 11,768,484 8,421,272 7,185,652
Commodities 216,686 270,260 270,262 2,781,029 1,163,689
Other Charges 32,641 - - - -
Total Operating Expenditures 10,457,732 12,038,742 12,038,746 11,202,301 8,349,341
Total Expenditures 10,457,732 12,038,742 12,038,746 11,202,301 8,349,341
Funding Sources
Glenview Water Fund 3,829,117 4,315,354 4,315,358 8,208,262 7,304,578
Glenview Sanitary Fund (1,734) - - - -
Wholesale Water Fund 865,695 1,038,212 1,038,212 1,033,034 1,044,763
North Maine Water & Sewer Fund 5,764,654 6,685,176 6,685,176 1,961,006 -
Total Funds Sources 10,457,732 12,038,742 12,038,746 11,202,301 8,349,341
* 69% of the FY 2016 Budget for Contractual expenditures is for the purchase of water.
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Contractual 37,194 51,764 51,764 38,156 38,405
Commodities 35,414 31,006 31,006 27,031 27,720
Other Charges - - - - -
Capital Outlay - - - - -
Total Operating Expenditures 72,608 82,770 82,770 65,187 66,125
Total Expenditures 72,608 82,770 82,770 65,187 66,125
Funding Sources
Glenview Sanitary Fund 68,336 68,720 68,720 65,187 66,125
North Maine Water & Sewer Fund 4,272 14,050 14,050 - -
Total Funds Sources 72,608 82,770 82,770 65,187 66,125
Supply and Metering
Fiscal Year 2015
Sanitary Sewer System
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 204
Fleet Services
The Fleet Services Division of the Public Works Department is responsible for all preventative
maintenance and repair activities for the Village’s vehicles and equipment. Proper preventative
maintenance is necessary to ensure that all vehicles and equipment meet their full useful life
expectancy.
2015 Accomplishments
Completed annual testing of the underground storage tanks per the Office of the Illinois
Fire Marshal
Prepared 12 vehicles and a variety of equipment for sale via online auctions
2,071 vehicle/equipment repair orders completed (998 in-house and 1,073 contractually)
on 199 vehicles and prices of equipment belonging to the Village and its external
customers
Outfitted and introduced 15 new vehicles and pieces of equipment into the Village’s fleet
Implemented electronic time, inventory and repair order entry by mechanics into the
Village’s fleet software program
Expenditure Analysis
The 2015 Projection for Personnel expenditures includes costs related to the VSP
Contractual expenditures increased in 2016 slightly over the 2015 Projection due to
contractual labor rate increases
Village of Glenview Adopted 2016 Budget 205
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 456,932 455,969 455,969 462,529 426,092
Contractual 413,446 393,300 481,300 418,300 423,300
Commodities 750,938 816,865 728,315 791,907 791,407
Other Charges 2,701 5,755 6,305 5,755 5,755
Total Operating Expenditures 1,624,017 1,671,889 1,671,889 1,678,491 1,646,554
Other Expenditures
Interfund Charges 36,081 31,289 31,289 31,289 36,451
Transfer Out 100,000 - - - -
Total Other Expenditures 136,081 31,289 31,289 31,289 36,451
Total Expenditures 1,760,098 1,703,178 1,703,178 1,709,780 1,683,005
Funding Sources
Municipal Equipment Replacement Fund 1,760,098 1,703,178 1,703,178 1,709,780 1,683,005
Total Funds Sources 1,760,098 1,703,178 1,703,178 1,709,780 1,683,005
Personnel Budget by Position
Full Time Positions
Supervisor 1.00 1.00 1.00 1.00 1.00
Mechanic 2.00 2.00 2.00 2.00 2.00
Total Full Time 3.00 3.00 3.00 3.00 3.00
Part Time Positions
Fleet Assistant 0.75 0.75 0.75 0.75 0.75
Total Part Time 0.75 0.75 0.75 0.75 0.75
Total Full Time Equivalents 3.75 3.75 3.75 3.75 3.75
Fleet Services Division
Fleet Services
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 206
Police Operations
Police Pension
Village of Glenview Adopted 2016 Budget 207
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 12,711,062 12,826,199 12,900,692 13,159,901 12,927,004
Contractual 256,288 306,073 463,859 541,280 779,731
Commodities 186,779 130,830 142,168 133,830 133,530
Other Charges 2,010,312 2,072,960 2,084,060 2,072,960 2,600,375
Capital Outlay 27,500 32,119 32,119 - 32,834
Total Operating Expenditures 15,191,940 15,368,181 15,622,897 15,907,970 16,473,474
Other Expenditures
Interfund Charges 423,553 504,499 504,499 390,018 549,266
Total Other Expenditures 423,553 504,499 504,499 390,018 549,266
Total Expenditures 15,615,494 15,872,680 16,127,396 16,297,988 17,022,740
Funding Sources
Corporate Fund 12,206,792 12,307,919 12,562,635 12,592,487 13,123,643
Police Special Fund 27,500 32,119 32,119 - 32,834
Police Pension Fund 3,381,202 3,532,642 3,532,642 3,705,501 3,866,263
Total Funds Sources 15,615,494 15,872,680 16,127,396 16,297,988 17,022,740
Personnel Budget by Division
Full Time Positions
Police Services 75.00 75.00 75.00 75.00 75.00
Total Full Time 75.00 75.00 75.00 75.00 75.00
Police Services 6.20 6.20 6.20 - -
Total Part Time 6.20 6.20 6.20 - -
Total Full Time Equivalents 81.20 81.20 81.20 75.00 75.00
Police Department Summary
Police Operations, Special, and Pension
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 208
Police Operating
The Glenview Police Department provides quality law enforcement services to residents and
businesses and provides them with a safe and secure environment that fosters a sense of security.
The Police Department services include crime investigations, juvenile crime investigations, patrol
operations, traffic and parking enforcement, and crime prevention education.
2015 Accomplishments
Purchase and operation of the Care Track System effective 9/11/15 to assist with locating
at risk persons
The Police Department has been working with Human Resources on the review and
updates of the BFPC Rules and Regulations along with a pre-certified hiring process
The police honor guard has been reestablished in order to represent the department and the
citizens of Glenview at police funerals, parades, and other ceremonial occasions
A contract for crossing guard services was approved by the Village Board and began with
the 2015-2016 school year
The Police Department Facebook page was made public on September 28, 2015
Expenditure Analysis
The 2015 Projection for Personnel expenditures reflects a change due to the retirement of
several officers throughout the year. The Crossing Guard program has been transitioned
to the private sector as a contracted services and personnel costs removed from the 2016
budget
Other Charges include the Village’s contribution to Police pensions. These expenditures
are transferred to the Police Pension Fund. The 2015 Projected pension contribution is
$1,957,880 and the 2016 Budget is $2,480,695, an increase of $522,815, or 26.7%
Interfund Charges include the maintenance and repair of the department’s fleet and
reserves for future vehicle replacement
Village of Glenview Adopted 2016 Budget 209
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 9,436,511 9,437,419 9,511,912 9,575,050 9,193,456
Contractual 149,637 162,211 319,997 420,629 647,016
Commodities 186,779 130,830 142,168 133,830 133,530
Other Charges 2,010,312 2,072,960 2,084,060 2,072,960 2,600,375
Capital Outlay 27,500 32,119 32,119 - 32,834
Total Operating Expenditures 11,810,738 11,835,539 12,090,255 12,202,469 12,607,211
Other Expenditures
Interfund Charges 423,553 504,499 504,499 390,018 549,266
Total Other Expenditures 423,553 504,499 504,499 390,018 549,266
Total Expenditures 12,234,292 12,340,038 12,594,754 12,592,487 13,156,477
Funding Sources
Corporate Fund 12,206,792 12,307,919 12,562,635 12,592,487 13,123,643
Police Special Fund 27,500 32,119 32,119 - 32,834
Total Funding Sources 12,234,292 12,340,038 12,594,754 12,592,487 13,156,477
Personnel Budget by Position
Full Time Positions
Chief of Police 1.00 1.00 1.00 1.00 1.00
Deputy Chief of Police 1.00 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00
Commander 4.00 4.00 4.00 4.00 4.00
Sergeant 12.00 12.00 12.00 12.00 12.00
Police Officer 52.00 52.00 52.00 52.00 52.00
Property/Evidence Officer 1.00 1.00 1.00 1.00 1.00
Public Service Officer 1.00 1.00 1.00 1.00 1.00
Animal Control Officer 1.00 1.00 1.00 1.00 1.00
Social Worker 1.00 1.00 1.00 1.00 1.00
Total Full Time 75.00 75.00 75.00 75.00 75.00
Part Time Positions
Crossing Guards 6.20 6.20 6.20 - -
Total Part Time 6.20 6.20 6.20 - -
Total Full Time Equivalents 81.20 81.20 81.20 75.00 75.00
*During 2015, the Village contracted out for Crossing Guard Services
Police Operating
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 210
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 3,274,552 3,388,780 3,388,780 3,584,851 3,733,548
Contractual 106,651 143,862 143,862 120,650 132,715
Total Operating Expenditures 3,381,202 3,532,642 3,532,642 3,705,501 3,866,263
Total Expenditures 3,381,202 3,532,642 3,532,642 3,705,501 3,866,263
Funding Sources
Police Pension Fund 3,381,202 3,532,642 3,532,642 3,705,501 3,866,263
Total Funds Sources 3,381,202 3,532,642 3,532,642 3,705,501 3,866,263
Police Pension
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 211
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Village of Glenview Adopted 2016 Budget 212
Fire Operations
Firefighters'
Pension
Village of Glenview Adopted 2016 Budget 213
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 15,356,446 15,400,587 15,446,936 15,945,170 16,083,746
Contractual 303,979 410,341 589,044 576,532 602,326
Commodities 323,729 348,080 426,650 412,361 342,995
Other Charges 3,162,597 3,775,358 3,775,358 3,775,358 4,021,187
Total Operating Expenditures 19,146,752 19,934,366 20,237,988 20,709,421 21,050,254
Other Expenditures
Interfund Charges 909,202 858,045 858,045 967,217 989,892
Total Other Expenditures 909,202 858,045 858,045 967,217 989,892
Total Expenditures 20,055,953 20,792,411 21,096,033 21,676,638 22,040,146
Funding Sources
Corporate Fund 14,870,574 15,449,463 15,753,085 16,077,703 16,199,339
Foreign Fire Fund 134,730 90,000 90,000 90,000 110,000
Firefighters' Pension Fund 5,050,650 5,252,948 5,252,948 5,508,935 5,730,807
Total Funds Sources 20,055,953 20,792,411 21,096,033 21,676,638 22,040,146
Personnel Budget by Division
Full Time Positions
Fire Services 82.50 81.00 81.00 81.00 81.00
Total Full Time 82.50 81.00 81.00 81.00 81.00
Part Time Positions
Fire Services - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 82.50 81.00 81.00 81.00 81.00
*Effective 1/1/15, the Fire Department was conslidated from three (3) divisions to one (1) division: Fire Administration
Fire Department Summary
Fire Operations, Foreign Fire, and Pension
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 214
Fire Operating
The Glenview Fire Department provides high quality suppression and emergency medical services
to residents and businesses residing in the Village of Glenview and its unincorporated areas. The
Fire Department services include emergency medical services, which provides rapid response to
emergency medical incidents; fire suppression and rescue, which responds to and mitigates a broad
range of emergency situations including fires, hazardous materials incidents. below or above
ground rescues, water and ice rescues and miscellaneous hazard investigations; and administrative
responsibilities, including managing the department’s financial matters, budget requests, budget
compliance, short term and long term goal development, relations with public and private entities,
as well as personnel matters including, staffing, discipline and labor relations.
2015 Accomplishments
Opened Fire Station #6 at 1215 Waukegan Road and decommissioned the temporary fire
station on Roosevelt Road
Transitioned new positions of Fire Chief, Deputy Fire Chief, Two Battalion Chiefs and
Three Captains
Updated the Village’s Emergency Operations Plan (EOP), which was approved by the
Cook County Department of Homeland Security
All firefighters transitioned to the new state certification of Advanced Technician
Firefighter
Implemented CPR training opportunities to other Village departments provided by Fire
department instructors
Expenditure Analysis
The 2015 Projection for Personnel expenditures includes costs related to the retirement of
a number of firefighters as well as related staffing costs associated with those retirements
Other Charges include the Village’s contribution to Fire pensions. These expenditures are
transferred to the Fire Pension Fund. The 2015 Projected pension contribution is
$3,775,358 and the 2016 Budget is $3,974,237, an increase of $198,879, or 5.3%
Village of Glenview Adopted 2016 Budget 215
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 2,124,960 10,371,715 10,418,064 10,672,920 10,613,294
Contractual 79,372 186,265 364,968 339,847 341,971
Commodities 233,353 348,080 426,650 412,361 342,995
Other Charges 3,139,038 3,775,358 3,775,358 3,775,358 4,021,187
Total Operating Expenditures 5,576,723 14,681,418 14,985,040 15,200,486 15,319,447
Other Expenditures
Interfund Charges 597,173 858,045 858,045 967,217 989,892
Total Other Expenditures 597,173 858,045 858,045 967,217 989,892
Total Expenditures 6,173,896 15,539,463 15,843,085 16,167,703 16,309,339
Funding Sources
Corporate Fund 6,039,166 15,449,463 15,753,085 16,077,703 16,199,339
Foreign Fire Fund 134,730 90,000 90,000 90,000 110,000
Total Funds Sources 6,173,896 15,539,463 15,843,085 16,167,703 16,309,339
Personnel Budget by Position
Full Time Positions
Fire Chief 1.00 1.00 1.00 1.00 1.00
Deputy Fire Chief 1.00 1.00 1.00 1.00 1.00
Executive Assistant 1.00 1.00 1.00 1.00 1.00
Management Analyst 0.50 - - - -
Fire Battalion Chief 3.00 3.00 3.00 3.00 3.00
Fire Captain - 3.00 3.00 3.00 3.00
Fire Lieutenant - 12.00 12.00 12.00 12.00
Firefighter/Paramedic - 57.00 57.00 57.00 56.00
Firefighter - 3.00 3.00 3.00 4.00
Total Full Time 6.50 81.00 81.00 81.00 81.00
Part Time Positions
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 6.50 81.00 81.00 81.00 81.00
*Effective 1/1/15, Fire Administration, Fire EMS and Fire Suppression are all budgeted under Fire Operations
Effective 1/1/15, the Management Analyst position is funded 100% in the Community Development Department
Fire Operations
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 216
Emergency Medical Services
Beginning January 1, 2015, the budget for Emergency Medical Services is now included in the
Fire Operating budget found in the preceding pages.
The 2014 actuals can be found on the next page.
Village of Glenview Adopted 2016 Budget 217
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 2,200,953 - - - -
Contractual 7,832 - - - -
Commodities 25,549 - - - -
Other Charges 3,380 - - - -
Capital Outlay - - - - -
Total Operating Expenditures 2,237,715 - - - -
Other Expenditures
Interfund Charges 88,723 - - - -
Capital Projects - - - - -
Special Service Areas - - - - -
Transfer Out - - - - -
Total Other Expenditures 88,723 - - - -
Total Expenditures 2,326,438 - - - -
Funding Sources
Corporate Fund 2,326,438 - - - -
Total Funds Sources 2,326,438 - - - -
Personnel Budget by Position
Full Time Positions
Firefighter Paramedic 23.00 - - - -
Firefighter 1.00 - - - -
Total Full Time 24.00 - - - -
Part Time Positions
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 24.00 - - - -
*Effective 1/1/15, Fire EMS is budgeted under Fire Operations
Fire Emergency Medical Services
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 218
Fire Suppression
Beginning January 1, 2015, the budget for Fire Suppression is now included in the Fire Operating
budget beginning on page 215 of this budget book.
The 2014 Actuals can be found on the next page.
Village of Glenview Adopted 2016 Budget 219
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 6,168,326 - - - -
Contractual 28,332 - - - -
Commodities 64,827 - - - -
Other Charges 20,179 - - - -
Total Operating Expenditures 6,281,664 - - - -
Other Expenditures
Interfund Charges 223,306 - - - -
Total Other Expenditures 223,306 - - - -
Total Expenditures 6,504,970 - - - -
Funding Sources
Corporate Fund 6,504,970 - - - -
Total Funds Sources 6,504,970 - - - -
Personnel Budget by Position
Full Time Positions
Fire Captain 3.00 - - - -
Fire Lieutenant 12.00 - - - -
Firefighter Paramedic 37.00 - - - -
Total Full Time 52.00 - - - -
Part Time Positions
NA - - - - -
Total Part Time - - - - -
Total Full Time Equivalents 52.00 - - - -
*Effective 1/1/15, Fire Suppression is budgeted under Fire Operations
Fire Suppression
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 220
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 4,862,207 5,028,872 5,028,872 5,272,250 5,470,452
Contractual 188,443 224,076 224,076 236,686 260,355
Total Operating Expenditures 5,050,650 5,252,948 5,252,948 5,508,935 5,730,807
Total Expenditures 5,050,650 5,252,948 5,252,948 5,508,935 5,730,807
Funding Sources
Firefighters' Pension Fund 5,050,650 5,252,948 5,252,948 5,508,935 5,730,807
Total Funds Sources 5,050,650 5,252,948 5,252,948 5,508,935 5,730,807
Fire Pension
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 221
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Village of Glenview Adopted 2016 Budget 222
Community Development Administration
Inspectional
Services
Planning
Engineering
Capital Projects
Special Service
Areas
Village of Glenview Adopted 2016 Budget 223
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 2,733,472 2,473,768 2,517,242 2,663,391 2,537,780
Contractual 1,501,482 1,579,060 1,851,372 1,777,443 1,567,200
Commodities 16,322 23,306 23,306 19,648 13,923
Other Charges 354,386 1,082,291 1,082,291 1,086,491 937,322
Capital Outlay 8,085,401 6,541,959 6,973,072 20,066,509 -
Total Operating Expenditures 12,691,062 11,700,384 12,447,283 25,613,481 5,056,225
Other Expenditures
Interfund Charges 51,385 62,075 62,075 71,075 76,070
Capital Projects 21,404,434 28,835,932 33,395,990 31,192,107 19,473,572
Depreciation 1,937,206 1,838,006 1,838,006 1,629,791 1,731,030
Transfer Out 715,464 208,595 208,595 212,315 235,855
Total Other Expenditures 24,108,488 30,944,608 35,504,666 33,105,288 21,516,527
Total Expenditures 36,799,550 42,644,992 47,951,949 58,718,769 26,572,752
Funding Sources
Corporate Fund 3,819,364 3,598,597 3,795,496 3,911,046 3,659,123
Special Tax Allocation Fund 236,662 291,954 291,954 291,723 297,674
Glenview Water Fund 2,848,154 5,875,303 6,121,535 6,163,848 5,988,656
Glenview Sanitary Fund 1,410,854 3,209,907 3,446,625 2,512,005 2,388,020
Wholesale Water Fund 62,816 62,816 62,816 62,816 62,816
Commuter Parking Fund 572,907 67,585 67,585 67,585 67,585
North Maine Water & Sewer Fund 311,483 1,275,844 1,275,844 310,439 130,000
Special Service Area Bond Fund 263,810 241,361 241,361 245,081 273,171
Capital Projects Fund 22,919,875 25,325,873 29,849,236 42,995,830 7,131,867
Glen Capital Projects 2,235,378 1,048,080 1,151,825 510,725 5,113,677
Motor Fuel Tax Fund 2,118,248 1,647,672 1,647,672 1,647,672 1,460,163
Total Funds Sources 36,799,550 42,644,992 47,951,949 58,718,769 26,572,752
Personnel Budget by Division
Full Time Positions
Administration 1.56 1.56 1.56 2.78 2.78
Inspectional Services 5.00 5.00 5.00 5.00 5.00
Planning 4.00 4.00 4.00 4.00 4.00
Engineering 3.00 3.00 3.00 3.00 3.00
Capital Improvements 3.44 3.44 3.44 3.22 3.22
Total Full Time 17.00 17.00 17.00 18.00 18.00
Part Time Positions
Facilities - - - - -
Inspectional Services 1.80 1.80 1.80 1.80 1.80
Total Part Time 1.80 1.80 1.80 1.80 1.80
Total Full Time Equivalents 18.80 18.80 18.80 19.80 19.80
Community Development Department
Administration, Facilities, Inspectional Services, Capital Improvement Program, and Special
Service Areas
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 224
Administration
The Administration division of the Community Development Department supports the day-to-day
operations. This division includes the Director and Administrative Coordinator. A portion of the
personnel costs for staff in the Administration division are directly charged to the Special Tax
Allocation Fund per the Tax Increment Financing Retirement Plan. In addition, a portion of
personnel costs are directly charged to the Capital Projects division.
2015 Accomplishments
Substantially completed five high-priority stormwater projects benefitting over 1,500
homes supported by over $22 million of outside (non-Village) funding sources (2014-
2015)
Negotiated a five year extension to the consolidated contract with Baxter & Woodman
realizing annual savings of approximately $200,000
Awarded over $26 million in 2015 Capital Improvement Project (CIP) projects
Expenditure Analysis
The personnel allocation between the Corporate Fund and the Special Tax Allocation Fund
is 70/30 and will remain as such until the retirement of the Tax Increment Financing
District
Contractual expenditures include funding for dues and memberships, financial advisors,
printing, and publishing
Commodity expenditures include funding for office supplies, uniforms and other supplies
Interfund Charges include funding for maintenance and repair of vehicles and reserving for
their future replacement. These charges also include the insurance and risk liability for the
Special Tax Allocation Fund
Village of Glenview Adopted 2016 Budget 225
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 399,267 398,439 412,600 558,750 441,272
Contractual 70,019 121,560 121,560 120,034 118,470
Commodities 5,714 11,348 11,348 10,848 7,123
Other Charges 14,238 8,500 8,500 7,200 8,500
Total Operating Expenditures 489,238 539,847 554,008 696,832 575,365
Other Expenditures
Interfund Charges 19,194 29,916 29,916 29,916 37,884
Total Other Expenditures 19,194 29,916 29,916 29,916 37,884
Total Expenditures 508,431 569,763 583,924 726,748 613,249
Funding Sources
Corporate Fund 301,031 307,158 321,319 464,636 361,316
Special Tax Allocation Fund 141,272 193,751 193,751 193,243 202,764
Glenview Water Fund 39,076 40,684 40,684 44,835 33,524
Glenview Sanitary Fund 18,035 18,779 18,779 20,947 15,645
North Maine Water & Sewer Fund 9,018 9,391 9,391 3,088 -
Total Funds Sources 508,431 569,763 583,924 726,748 613,249
Personnel Budget by Position
Full Time Positions
Director 0.78 0.78 0.78 0.78 0.78
Administrative Coordinator 0.78 0.78 0.78 - -
Assistant to the Director - - - 1.00 1.00
Management Analyst - - - 1.00 1.00
Total Full Time 1.56 1.56 1.56 2.78 2.78
Part Time Positions
Total Part Time - - - - -
Total Full Time Equivalents 1.56 1.56 1.56 2.78 2.78
*During 2015, the Assistant to the Director position was added in Community Development and the Management Analyst was
moved from the Public Works Department
Also during 2015, the Administrative Coordinator position was eliminated due to attrition resulting from the Voluntary
Separation Program offered by the Village
Administration
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 226
Inspectional Services
The Inspectional Services Division of the Community Development Department enforces
Glenview’s building, health, fire, property maintenance and zoning codes. It reviews, approves,
inspects, and issues permits for all construction throughout the Village. Inspectional Services staff
also follows up on violations and complaints and performs all health inspections.
2015 Accomplishments
Worked with the Building Commission and adopted the 2012 edition of the International
Building Code and secured an improved ISO rating for the division
Inspectional Services issued over 3,300 permits and performed over 14,000 inspections in
2015
Expenditure Analysis
Personnel expenditures reflect no significant changes in 2016
Contractual expenditures are budgeted based on a normal workload. If additional resources
are needed for special projects or situations, funding is found elsewhere
Contractual expenditures are expected to decrease in 2016 due to an anticipated decrease
in the number of yearly building inspections
Village of Glenview Adopted 2016 Budget 227
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 888,738 847,439 862,349 822,837 837,074
Contractual 777,852 772,600 919,525 909,725 872,050
Commodities 6,780 11,558 11,558 6,400 6,400
Other Charges 16,150 7,500 7,500 7,500 7,500
Total Operating Expenditures 1,689,521 1,639,097 1,800,932 1,746,462 1,723,024
Other Expenditures
Interfund Charges 23,748 32,159 32,159 32,159 29,198
Total Other Expenditures 23,748 32,159 32,159 32,159 29,198
Total Expenditures 1,713,269 1,671,256 1,833,091 1,778,621 1,752,222
Funding Sources
Corporate Fund 1,713,269 1,671,256 1,833,091 1,778,621 1,752,222
Total Funds Sources 1,713,269 1,671,256 1,833,091 1,778,621 1,752,222
Personnel Budget by Position
Full Time Positions
Inspector 1.00 1.00 1.00 1.00 1.00
Sanitarian 2.00 2.00 2.00 2.00 2.00
Plan Review Manager 1.00 1.00 1.00 1.00 1.00
Inspectional Services Manager 1.00 1.00 1.00 1.00 1.00
Total Full Time 5.00 5.00 5.00 5.00 5.00
Part Time Positions
Inspector 1.80 1.80 1.80 1.80 1.80
Total Part Time 1.80 1.80 1.80 1.80 1.80
Total Full Time Equivalents 6.80 6.80 6.80 6.80 6.80
- - - - -
Inspectional Services
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 228
Planning
The Planning Division of the Community Development Department leads the economic
development of the Village and reviews proposed land uses and development projects to ensure
compatibility with the Village’s Comprehensive Plan and ordinance requirements. The Division
implements major planning initiatives such as corridor and special area studies, supports property
owners in their marketing and/or redevelopment efforts, and processes petitions for annexations,
rezoning, site plan reviews, subdivisions, aesthetics, variations and conditional use permits.
2015 Accomplishments
Economic development initiatives include wider business retention outreach and proactively
working with property owners to create conceptual redevelopment plans that can be used to
market their properties
Implemented numerous process improvements, including an easier to understand flow chart
for the development approval process, updated Commission report templates, created a
Business Guide to aid new businesses in navigating Village requirements and created a new
process for private engineering plan reviews
Helped coordinate 153 Appearance Commission cases, 57 Plan Commission cases and 60
Zoning Board of Appeals cases
Expenditure Analysis
Personnel expenditures reflect no significant changes in 2016
Contractual expenditures include funding for memberships, printing of documents/maps,
document recording, specialized development advisory services and/or research, and third-
party consultants for traffic and fiscal impact studies (typically reimbursable by developers),
and environmental reviews. The 2016 Budget also includes $95,000 for the second phase
of Village’s Comprehensive Plan
Other Charges include funding for various commissions and boards
Village of Glenview Adopted 2016 Budget 229
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 601,969 394,253 399,735 416,327 399,583
Contractual 156,989 284,900 291,400 246,484 229,680
Commodities 400 400 400 400 400
Other Charges 25,871 27,350 27,350 23,200 27,050
Total Operating Expenditures 785,229 706,903 718,885 686,411 656,713
Total Expenditures 785,229 706,903 718,885 686,411 656,713
Funding Sources
Corporate Fund 785,229 706,903 718,885 686,411 656,713
Total Funds Sources 785,229 706,903 718,885 686,411 656,713
Personnel Budget by Position
Full Time Positions
Director of Planning 1.00 1.00 1.00 1.00 1.00
Planner I 1.00 1.00 1.00 1.00 1.00
Planner II 2.00 2.00 2.00 2.00 2.00
Total Full Time 4.00 4.00 4.00 4.00 4.00
Part Time Positions
Total Part Time - - - - -
Full Time Equivalents 4.00 4.00 4.00 4.00 4.00
Planning
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 230
Engineering
The Engineering Division of the Community Development Department is responsible for
developing and implementing plans for the Village’s infrastructure, including streets, and
sidewalks. Additionally, the division provides engineering services (plan review, inspections and
complaints) for all private projects.
2015 Accomplishments
Supported the day-to-day oversight for completion of five major stormwater improvement
projects including: (1) the East of Harms Regional Project, (2) Dewes-Henley-Harlem Area
Detention Project, (3) the Floodway Buyout Program, (4) the Glenview Park Golf Club
Detention Project and (5) the Glenayre Park SWAMP Project; in total benefitting over
1,500 homes supported by $22.5 million in grant funding (2014-2015)
Awarded $26.2 million of 2015 capital improvement program (CIP) projects and
successfully managed the regulatory engineering function for local private projects
Expenditure Analysis
The Engineering Services Manager was promoted to Village Engineer in 2015
Contractual expenditures include funding for engineering services, currently supplied by
the staff of Baxter and Woodman. This contract was re-negotiated in 2015 and resulted in
a reduction in the cost of service
Village of Glenview Adopted 2016 Budget 231
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 370,202 400,016 400,016 415,870 435,535
Contractual 495,762 400,000 400,000 432,000 347,000
Total Operating Expenditures 865,964 800,016 800,016 847,870 782,535
Other Expenditures
Interfund Charges 8,443 - - 9,000 8,988
Total Other Expenditures 8,443 - - 9,000 8,988
Total Expenditures 874,407 800,016 800,016 856,870 791,523
Funding Sources
Corporate Fund 764,427 683,889 683,889 737,680 663,616
Glenview Water Fund 68,896 72,593 72,593 77,182 85,003
Glenview Sanitary Fund 32,638 34,474 34,474 38,653 42,904
North Maine Water & Sewer Fund 8,446 9,060 9,060 3,354 -
Total Funds Sources 874,407 800,016 800,016 856,870 791,523
Personnel Budget by Position
Full Time Positions
Village Engineer 1.00 1.00 1.00 1.00 1.00
Civil Engineer 1.00 1.00 1.00 1.00 1.00
Engineering Technician 1.00 1.00 1.00 1.00 1.00
Total Full Time 3.00 3.00 3.00 3.00 3.00
Part Time Positions
Administrative Secretary - - - - -
Full Time Equivalents 3.00 3.00 3.00 3.00 3.00
Engineering
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 232
Capital Projects
The Capital Projects Division of the Community Development Department is responsible for
developing and implementing the Village’s Capital Improvement Program (CIP), which includes
the planning and funding for the capital maintenance of the Village’s core infrastructure including
roadways, potable water mains, sanitary and storm sewers along with other components. Annually
the Village Board reviews and approves a five-year CIP to ensure these critical components of the
Village’s public infrastructure are adequately maintained. As part of this annual review, the
Village hosts various public workshops to ensure that the public has an open forum for input on
the five-year plan.
2015 Accomplishments
The Capital Projects Division was responsible for the construction of over $26.2 million in
public infrastructure improvements in 2015. Local project management includes active
outreach with local residents including pre-project meetings, ongoing project emails, first
class mail updates and blog posts
Expenditure Analysis
Staffing for the Division includes the Division Manager and two Project Managers. The
Division is supported by contractual staff that oversees the daily operations of the
construction projects, currently supplied by Baxter & Woodman
Other Charges include depreciation expense and principal payments on outstanding bonds.
Capital Outlay charges decreased due to the completion of the new Fire Station 6, the
expansion and remodel of the Police Station into the new Municipal Center and the
Floodway Buyout Program. There is no capital outlay budgeted for 2016
Capital Projects decreased significantly due to the Corporate Transfer into capital projects
for the accelerated stormwater projects that were completed in 2015
Village of Glenview Adopted 2016 Budget 233
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Personnel 473,296 433,621 442,542 449,607 424,316
Contractual 860 - 118,887 69,200 -
Commodities 3,427 - - 2,000 -
Other Charges 249,780 1,006,175 1,006,175 1,015,825 856,956
Capital Outlay 8,085,401 6,541,959 6,973,072 20,066,509 -
Total Operating Expenditures 8,812,764 7,981,755 8,540,676 21,603,141 1,281,272
Other Expenditures
Capital Projects 21,404,434 28,835,932 33,395,990 31,192,107 19,473,572
Depreciation 1,937,206 1,838,006 1,838,006 1,629,791 1,731,030
Transfer Out 500,000 - - - -
Total Other Expenditures 23,841,639 30,673,938 35,233,996 32,821,898 21,204,602
Total Expenditures 32,654,404 38,655,693 43,774,672 54,425,039 22,485,874
Funding Sources
Corporate Fund 255,408 229,391 238,312 243,698 225,256
Special Tax Allocation Fund 95,391 98,203 98,203 98,480 94,910
Glenview Water Fund 2,740,182 5,762,026 6,008,258 6,041,831 5,870,129
Glenview Sanitary Fund 1,360,181 3,156,654 3,393,372 2,452,405 2,329,471
Wholesale Water Fund 62,816 62,816 62,816 62,816 62,816
Commuter Parking Fund 572,907 67,585 67,585 67,585 67,585
North Maine Water & Sewer Fund 294,019 1,257,393 1,257,393 303,997 130,000
Capital Projects Fund 22,919,875 25,325,873 29,849,236 42,995,830 7,131,867
Glen Capital Projects 2,235,378 1,048,080 1,151,825 510,725 5,113,677
Motor Fuel Tax Fund 2,118,248 1,647,672 1,647,672 1,647,672 1,460,163
Total Funds Sources 32,654,404 38,655,693 43,774,672 54,425,039 22,485,874
Personnel Budget by Position
Full Time Positions -
Director 0.22 0.22 0.22 0.22 0.22
Administrative Coordinator 0.22 0.22 0.22 - -
Capital Project Senior Manager 1.00 1.00 1.00 1.00 1.00
Project Manager/CIP Coordinator 1.00 1.00 1.00 1.00 1.00
Project Manager 1.00 1.00 1.00 1.00 1.00
Total Full Time 3.44 3.44 3.44 3.22 3.22
Part Time Positions
NA - - - - -
Total Full Time Equivalents 3.44 3.44 3.44 3.22 3.22
*During 2015, the Administrative Coordinator position was eliminated due to attrition resulting from the Voluntary
Separation Program offered by the Village
Capital Projects
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 234
Special Service Areas
A Special Service Area (SSA) is a voluntary funding mechanism allowed by State Statute 35 ILCS
200/27 that provides for the installation of a public improvement by using a municipality's tax
exempt borrowing authority to sell bonds to pay for the local public improvement. The bonds are
repaid to the Village by the creation of a SSA, which specifies the properties that will be
responsible to repay the borrowed funds to the Village plus interest, as a line item on their annual
property tax bill. The interest rate is the best rate available as determined by the Village. The
length (10, 15 or 20 year period) of bonded debt is determined by a majority vote of the homes in
the affected area. The Village’s share (if any) of the project costs is deducted from the principal.
The remaining costs are apportioned to each property based on the most current Cook County
Equalized Assessed Valuation of the properties involved in the SSA.
The project is engineered, competitively bid, and constructed under the supervision of the Village.
The process is initiated by a petition, followed by development of conceptual plans and cost
estimates which are provided to the affected properties. A formal ballot is conducted in which a
2/3 majority of the property owners must indicate approval for the process to continue. A failure
of the ballot enacts a minimum 4 year moratorium for re-consideration of the Special Service Area
improvement.
Expenditure Analysis
Transfers out to Capital Projects Fund are property taxes collected for various special
service areas
Other Charges are made up of bond principal and interest payments
Village of Glenview Adopted 2016 Budget 235
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Budgeted Expenditures Actual Budget Budget Actual Budget
Operating Expenditures
Other Charges 48,347 32,766 32,766 32,766 37,316
Total Operating Expenditures 48,347 32,766 32,766 32,766 37,316
Other Expenditures
Transfer Out 215,464 208,595 208,595 212,315 235,855
Total Other Expenditures 215,464 208,595 208,595 212,315 235,855
Total Expenditures 263,810 241,361 241,361 245,081 273,171
Funding Sources
Special Service Area Bond Fund 263,810 241,361 241,361 245,081 273,171
Total Funds Sources 263,810 241,361 241,361 245,081 273,171
Special Service Areas
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 236
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Village of Glenview Adopted 2016 Budget 237
VILLAGE OF GLENVIEW
CAPITAL SPENDING AND DEBT
MANAGEMENT
Village of Glenview Adopted 2016 Budget 238
Capital Improvements Program
The Village of Glenview Capital Improvement Program (CIP) is a comprehensive schedule of
major public improvement projects which are proposed for the Village within the next five years.
The CIP is comprised of a project description, the financial requirements of projects, the financing
sources, and the timing of the project. The CIP is vital for anticipating and planning for the physical
assets of the Village required for the safety, health and welfare of the people.
The CIP provides an effective method for the Village to systematically construct, maintain,
upgrade, expand and replace the community’s physical assets, as required by Village policy. The
CIP provides for the attainment of long-range capital investment goals within the financial
capabilities of the municipality.
This section provides a broad overview of the CIP and its elements. To gain a more in-depth
perspective of the five year program, the reader should refer to the 2016-2020 Capital
Improvement Program, a separately published document. This document contains detailed project
descriptions, revenue sources, detailed mapping, and analysis of the comprehensive five year
program.
CIP Criteria
Projects that are typically included in the CIP include infrastructure improvements to streets, roads,
and underground piping for water disbursement and sanitary lines. Projects also can include design
work, studies, the purchase of land, land improvements, building construction, maintenance, and
reconstruction projects.
To qualify for inclusion in the CIP, a project must meet the following criteria:
Project costs must be greater than $50,000,
Has a multiple year useful life, and
Results in a capital asset.
Beyond the qualification of a project for addition to the CIP, the Village will evaluate other criteria
to determine the inclusion and timing of qualified projects. The Village will review if:
The capital assets that require maintenance, repair, or replacement, that if not addressed,
will result in higher costs for the Village,
Infrastructure improvements are to support new development or redevelopment,
Projects will have a revenue-generating potential, and
The project reflects changes in Village needs, policies, or goals.
Another item to note is that the Village’s capitalization policy is for items that have a life of at
least two years and a minimum cost of $25,000. Items that are in excess of $5,000 but less than
$50,000 are budgeted in Capital Outlay line items of the annual operating budget, but items that
cost less than $25,000 per unit are not capitalized.
Village of Glenview Adopted 2016 Budget 239
CIP Project Descriptions
The following information is included for each project that is included in the 2014-2019 CIP.
Project Type
The independent CIP document is divided into sections based upon project type. This classification
refers to the generally project purpose. The different projects types for the Village of Glenview
are: planning, design and construction projects, road resurfacing, road reconstruction, ancillary
projects, water projects, sanitary projects, sanitary projects and Glen related projects.
Name of Project
This section of the CIP gives the project a title.
Project Number
A unique identification number is given to each project to help in tracking project costs.
Total Project Cost
This is an estimated total project cost based upon current assumptions.
Cost by Year
This section provides the cost per year and is broken down by the source of funds for the project.
Description
This section provides a narrative of specific information regarding the project. This section will
highlight information about work to be completed, purpose of the work, relationship to Village
goals, how the project will be completed, and estimated timeline of the project
Map
A map is included to highlight where the project(s) will be completed.
CIP Process
The CIP is a statement of budgetary policy and a planning document. Implementation of the CIP
is a tool to accomplish the adopted goals and policies of the Board of Trustees. Therefore, each
year the Capital Improvement Program is revised and extended for another year maintaining the
five-year program. This annual process is in place to review and update the CIP; completed
projects are removed, new projects are proposed, and scheduled projects are updated. The annual
process allows the Village to adjust to changing circumstances and, as needed, change plans and
priorities to meet the goals of the Village. Below are the major steps in the CIP development:
1. Start – Prepare Forecast Models
2. Develop CIP Budget Guideline
3. Submit Capital Project Requests
4. Citizen Review and Input
5. Develop Capital Projects Budget
6. Board Work Session Review
7. Public Hearings and Adoption
Projects are developed through the course of the fiscal year. The first stage of the process is the
determination of projects to include in the capital program. Projects are proposed by the Village
Village of Glenview Adopted 2016 Budget 240
Board, residents, or staff to be included in the five year program. These project proposals will
generally identify the scope of the project, related CIP projects, funding sources, and a proposed
schedule. The proposed projects are then reviewed by Village staff to determine if the project is
compatible with Village wide goals.
If the project is deemed compatible with Village goals, staff will evaluate goals based upon the
feasibility of accomplishing the project in a given year and within the limits of the Village’s
control. From this point, staff will work to enhance the project description, funding sources, and
develop a project schedule. Projects are then reviewed by the responsible department and
incorporated within the five year CIP schedule.
During the final stage of the process, Village staff provides recommendations to the Village Board
for approval of the five-year Capital Improvement Program. This recommendation is based upon
Village goals and the impact of the capital projects on the Village’s financial future. Once the five-
year CIP is approved, projects within the first year of the CIP are placed into the CIP Budget and
are prioritized based upon current needs and currently available resources. The Capital Projects
Department is delegated to be project managers of the capital projects and this department works
with other departments to prioritize, schedule and carry out the CIP.
CIP Funding
There are a variety of funding sources available, but these sources are limited in both the amount
available and how these funds can be used. Projects can be funded by village, state or federal
monies, as well as outside agencies and individuals. Village funding sources typically include local
taxes and service fees.
The Village of Glenview’s evaluation of a CIP project’s funding includes the following factors:
All projects must have identified and approved funding sources.
The Project impacts on the Village’s future operating costs must be included in planning
of project and incorporated within the respective department’s operating budgets.
Capital Projects are adopted in whole with the intent that each project retains its budget
authority until project completion.
Projects will not start until the funds have been received – bond, loan or cash flow. The
only exceptions are made for reimbursable projects such as a Special Service Area or
reimbursable grant projects.
Village of Glenview Adopted 2016 Budget 241
Below is a listing of the major sources of funds that the Village utilizes to fund CIP projects.
Capital Improvement Program Budget
The first year of the five year CIP program is called the capital budget. The capital budget is
integrated with the operating budget of the Village and adopted in one motion.
The CIP projects within the annual CIP Budget utilize project length budgeting. Therefore, costs
associated with an extensive multi-year projects could span several years but expenditures would
be approved in the year that the project was started. For instance, all expenditures associated with
the construction of a new municipal building would be approved in 2016 if the project began in
2017 and was completed in 2020.
However, certain projects that span several years can be considered autonomous projects based
upon the different project functions. For instance, if the Village has a road construction project
that starts in 2015 with design of the roadway and then construction of the roadway in 2016, each
function is separated and budgeted to the distinct budget year.
Project Funding Source Description
Corporate Fund Revenues from Local Taxes, Fees, Charges, Intergovernmental and
Investment Income.
Motor Fuel Tax Fund Intergovernmental revenues received from the State.
Special Tax Allocation
Fund
Incremental Property Tax in the Village’s Tax Increment Financing
(TIF) District.
Glen Capital Projects Fund Normally bond proceeds for capital construction projects in the TIF
District.
Permanent Fund Proceeds from the sale of property in the TIF District restricted for
use outside the District.
Water Fund Income received from users of the Village’s Water Utility System.
Wholesale Water Fund Return on Investment from the transportation of water to other
providers through the Village System.
Sewer Fund Income received from users of the Village’s Sanitary Sewer System.
Facility Replacement Fund Funds set aside for the stabilization of costs for repair and
replacement of facilities.
Grants
Non -Village funds provided by the state or federal government for
qualifying projects.
Bonds Temporary borrowing of resources to fund current projects the
principal of which is paid back over time.
Village of Glenview Adopted 2016 Budget 242
Impact on Operating Budget
The Corporate Fund includes the revenues and expenditures that drive the daily services provided
by the Village. In addition to these daily services, the Village Board has set forth a policy to utilize
Corporate Funds to accomplish their goal of improving overall Village infrastructure. These
transfers to the capital budget have a direct impact on the Village’s operating budget.
The CIP can have two direct impacts on the Corporate Fund operating budget. The first impact is
the transferring of funds from the Corporate Fund to pay for certain projects; this reduces the
available funds for operations. These projects generally include design projects and road
resurfacing and reconstruction projects. The second impact is the ongoing costs borne by the
Corporate Fund related to improvements made on capital assets.
When funding for capital projects comes from the Corporate and Special Revenues Funds,
operating budget development must have a clear connection to the CIP process. When the Village
decides to use Corporate Funds to pay for capital improvements, the Village must determine the
priority of projects and if revenues are sufficient to maintain normal day-to-day operations of the
Village within the Village’s fund balance policy. The Village also must consider the creation
and/or expansion of current Village infrastructure and the ongoing costs of maintenance. For
example, if a new roadway is built, as was the case in the Glen, then the Public Works Department
must include supplemental information in its budget to maintain the new roadways. This would
include not only employees or contractors to maintain the roadway, but equipment and supplies
for the roadway maintenance.
From 2016-2020, the Village currently plans to directly transfer $25,000,000 from the Corporate
Fund for capital projects.
There is also a minimal impact on the 2016 operating budget associated with the ongoing costs.
The budgeted capital items are modifications or improvements to existing capital items and not
creations or expansions of capital. Therefore, there is a minimal increase in annual operating costs,
such as personnel, supplies, or equipment. In most instances operating costs are projected to remain
constant offsetting the impact of inflation.
Non- Routine Capital Expenditures that Impact the Operating Budget
Project Description Impact on Operating
Budget
Crack Sealing The annual program seals roadway cracks to
prevent water from penetrating the base
material and causing deterioration. Crack
sealing extends the life of the roadway.
Significant Reduction –
Greater than $100K for
reduced resurfacing costs
Restoration and
Tree Trimming &
Removal
A project may require trees to be removed
or trimmed which is part of the project
budget.
Moderate Reduction - $25K
to $100K for reduced tree
removals and trimming
Village of Glenview Adopted 2016 Budget 243
Project Description Impact on Operating
Budget
Seal Coating Pilot
Project
As new technologies emerge that claim to
extend pavement lives, the Village Public
As new technologies emerge that claim to
extend pavement lives, the Village Public
Works and Engineering staff will test some
new products to see if a cost-benefit for
future maintenance exists.
Small Reduction – Less than
$10K for the purchase of
Small Reduction – Less than
$10K for the purchase of
fewer materials.
Water Main
Lining
The lining of water mains extends the life
of the main and prevents future water main
breaks.
Significant Reduction –
Greater than $100K in water
main repairs
Sanitary Sewer
Lining
The lining of the sewer mains extends the
life of the main and prevents infiltration.
Significant Reduction –
Greater than $100K in sewer
main repairs
Sanitary Sewer
Television
Inspections
Sewer televising identifies areas of concern
and preventative maintenance is performed
Small Reduction – Less than
$10K in routine maintenance
costs
Navy Bypass
Sewer Phase II
This project will prevent flooding in
various locations
Small Reduction – Less than
$10K in routine maintenance
costs
Public Works Repairs to the facility HVAC system. Moderate Reduction - $25K
to $100K for reduced energy
costs.
Fire Station 8 Repair of roof that is experiencing rusting
and weather corrosion
Moderate Reduction - $25K
to $100K for reduced
emergency repairs
Pump Stations Replacement of sump pumps to reduce
basement flooding during heavy rain
events.
Moderate Reduction - $25K
to $100K for reduced water
damage
Village of Glenview Adopted 2016 Budget 244
Capital Improvement Program
CORE INFRASTRUCTURE
Design $688,114
Annual activities include pavement testing and surveying, storm sewer inspections, IMS updates,
bridge and retaining wall inspections as well as outsourced engineering services for the various
phases of road improvement programs and natural resource projects. Outsourced engineering
service increases reflect the supplemental help required beyond the in-house staff capacity.
Road Resurfacing $1,988,978
Street resurfacing and minor water, sanitary sewer, and storm sewer rehabilitation. Typical work
involves grinding of street surface, underground utility spot repairs, minor concrete work, roadway
patching, street surface placement, and landscape restoration. Minor Area Repair Strategy –
Asphalt (MARS-A) and Minor Area Repair Strategy - Concrete (MARS-C) used throughout the
Village is included. There will be a total of 5.6 miles resurfaced in 2016 (including The Glen Main
Stem roads, noted later below). The roadways include:
Harrison Street (Warren Road to Sheryl Lane)
Executive Lane (Bellwood to Longmeadow)
Executive Circle/Court (Executive Lane to east and south cul-de-sacs)
Imperial Drive (Executive Lane to Executive Lane)
Longmeadow Drive (Thornwood Avenue to north end)
Norwood Terrace (Washington Road to west cul-de-sacs)
Kiess Drive (Pfingsten Road to west end)
Depot Street (Glenview Road to Grove Street)
MARS Asphalt (various locations Village-wide)
MARS Concrete (supplemental to Public Works budget)
Road Reconstruction $6,160,011
Street reconstruction, sanitary sewer replacement/relining, water main replacement, and storm
sewer replacement/relining. Typical work involves street removal, curb removal, underground
utility installation/replacement/relining/repairs, public utility relocations, curb installation,
sidewalk replacement, roadway base repair, street pavement installation, parkway grading, and
landscape restoration. There will be a total 2.4 miles reconstructed in 2016. The roadways include:
Longvalley Road (North Branch to river)
North Branch Road (Central Parkway to County Lane)
Maple- SWAMP SSA (Sunset Ridge to Glen Oak)
Hutchings (McLean to Grove)
Ronald Road and Glendale w/ CDS’s (Greenwood Road to Warren Road)
Village of Glenview Adopted 2016 Budget 245
ANCILLARY PROJECTS
Crack Sealing $91,114
This is the Village’s annual crack-sealing program managed by Public Works but funded out of
the CIP. Crack-sealing is an important maintenance strategy to protect roadway’s base courses
from premature failure.
Inspectional Services for Construction $415,899
This funding provides the field observation and inspection support necessary to deliver the core
CIP. This out-sourced contract work includes daily site records of activities and field notes, project
quantities, change-order reviews, material testing, preparation of ongoing and final punch lists and
all necessary related documentation. This budget solely covers the core CIP and inspection
services for special projects are carried within those projects costs.
Miscellaneous Restoration/Tree Trimming & Removal $78,000
To facilitate closure of projects from the previous construction season, isolated restoration
measures in the parkway tend to re-occur the following spring which require separate budget funds.
Construction division staff will re-inspect all previous year capital projects and utilize this project
funding to address any follow-up restoration measures before transferring parkway maintenance
responsibilities back to the adjacent residents and the Public Works Department.
Natural Resource Project Construction $44,000
This project includes implantation of new natural resource projects based upon the approved Plan
for Nature in Glenview. Village staff seeks grants, and projects are recommended for funding with
matching CIP revenues.
Safe Route to School Sidewalk $19,790
The proposed sidewalk project is adjacent to Glen Grove School and Flick Park, interconnecting
the existing Springman sidewalk with a new sidewalk on Pfingsten. This budget reflects the
Village local share for a Safe Routes to School grant.
Reach 1 Payback $24,557
During 2010, the Village received a 0% interest loan along with a grant (25%) to rebuild Reach 1
of the North Branch of the Chicago River, just south of Willow Road, as a high-priority natural
resources project. The project re-meandered the river, stabilized the banks and provided various
riffle pools. 2016 reflects year six of the twenty year payback schedule.
Chestnut Bridge Ph II Construction and Inspections $490,320
This project includes the construction and inspection costs for the complete replacement of the
Chestnut Avenue Bridge over the West Fork of the North Branch of the Chicago River. This
budget reflects the Village’s local share for a State Bridge grant.
Seal Coating $25,000
In coordination with the Village’s Public Works Department approximately one-half mile of
Village roadway will be seal coated to extend the service life of the existing pavement.
Village of Glenview Adopted 2016 Budget 246
WATER SYSTEM PROJECTS
Pine Street $1,084,051
The water main along Pine Street has reached the end of its service life and a new 12” water main,
water valves, and fire hydrants will be installed from Church Street East Lake Avenue. Also, a
cul-de-sac will be added at the end adjacent to the 2015 Floodway Buyout Project.
Happy Hollow Road $1,963,624
The water main along Happy Hollow Road between Maple Leaf and Greenwood has had multiple
breaks over the last few years. It is planned to be replaced along with the Rebecca water main
over 2016 and 2017.
SANITARY SEWER PROJECTS
East of Harms Phase III $60,000
The first two phases of the East of Harms sanitary sewer system project have been completed and
phase III will include post-testing and publishing a project close-out report also supplied to
MWRD.
Sanitary Sewer Lining $84,000
Sanitary sewer lining is a cost-effective rehabilitation program that lines sewers without requiring
excavating and extends the life and performance of the sewer. This lining is non-project related
work.
Sanitary Sewer Television Inspections $112,486
This project will televise sections of sanitary sewer throughout the Village to assist in prioritizing
future capital improvement projects primarily with road reconstruction programs. Some additional
high-concern sanitary televising is also included as directed by Public Works.
STORM WATER PROJECTS
Cost Sharing Program – Holistic Engineering Inspections $20,000
One of the cost-sharing programs approved by the Village Board includes completing an
engineering inspection and report by a PE. The Village has negotiated rates and pays 50% of the
cost (or $400).
Rain Garden Program $15,000
This is a continuation of a program started in FY 2007 to partially subsidize the cost of installation
of rain gardens on private residential properties in order to mitigate storm water runoff and provide
water quality improvements. Residents with an existing drainage issue would submit an
application along with a proposed landscaping plan. If the plan has a drainage benefit and a proper
planting plan, they would qualify for the Village to reimburse them 50% of the project costs up to
$1,000 upon final inspection. This program assists the Village in meeting portions of requirements
under the National Pollution Discharge Elimination System (NPDES) program which is an
unfunded federal mandate.
Village of Glenview Adopted 2016 Budget 247
Storm Sewer TV Inspections $89,989
This project will televise sections of sanitary sewer throughout the Village to assist in prioritizing
future capital improvement projects primarily with road reconstruction programs. Some additional
high-concern storm sewer televising is also included as directed by Public Works.
Storm Water Lining $33,000
Storm sewer lining is a cost-effective rehabilitation program that lines sewers without requiring
excavating and extends the life of the sewer. These funds are for use in non-street specific areas
throughout the Village.
Spruce Swainwood Stormwater Project Construction $600,000
This project is Phase II for a Swainwood drainage project started in 2014. Village staff is currently
completing engineering analysis on the potential project including cost-benefit of how to best
provide the required 0.80 acre-feet of local detention storage.
Bette Gloria Stormwater Project Construction $125,000
This project was identified as a “Quick-win” stormwater project with prior Village stormwater
analysis. The stormwater conveyance and storage project will help address flooding issues in the
westerly area of the Village.
THE GLEN
Development Department Fees $3,972
Village staff has estimated the cost of engineering plan review and inspection fees related to the
installation of public infrastructure at The Glen and have carried it as a cost to the project.
The Glen Town Center Streetscape $3,000,000
This project includes remediation as some components of The Glen Town Center Streetscape will
be required to be improved due to ongoing maintenance concerns. Components of the project will
include irrigation, street lighting, landscaping and concrete sidewalk. The final scope of work will
be as directed by the Village Board.
The Glen Phase III Inspections $120,000
This includes the field observations for The Glen Town Center Streetscape project including daily
inspections, quantities and business coordination and outreach.
The Glen Main Stem Roads Resurfacing $1,786,834
This project includes the resurfacing of a portion of The Glen Main Stem roads including Patriot
Boulevard, Chestnut Avenue and West Lake Avenue. This budget reflects the Village’s local share
of the IDOT let project including federal (Surface Transportation Program/STP) funds.
The Glen Main Stem Roads Phase III Inspections $106,000
This includes the field observations for The Glen Main Stem roads resurfacing project and will be
covered 70% by a federal (STP) grant administered by the State.
Navy Park Fountain Replacement $50,000
Village of Glenview Adopted 2016 Budget 248
The Navy Park Fountain does not work and Village staff is developing a potential project to replace
during 2016 in coordination with The Glen Town Center Streetscape project.
FACILITIES MANAGEMENT
Public Works – Phase I $966,500
This facility is the administration area at the Public Works campus. HVAC units have reached
their life expectancies and are scheduled for replacement. Projects include interior maintenance
elements, carry key upgrade including access card reader, office remodel, air conditioner and
boiler replacement.
Police Station/Municipal Center $62,000
A garage door replacement is scheduled for 2016.
Fire Station 7 $4,000
Interior maintenance elements are scheduled for 2016.
Fire Station 8 $83,000
Projects include tuck-pointing, office area windows and doors, concrete repairs, hose reels and
paint and finishes.
Fire Station 13 $24,000
A garage door replacement is scheduled for 2016.
.
Fire Station 14 $15,000
Interior maintenance elements are scheduled in 2016.
Capital Projects $6,000
Furnace replacement is scheduled in 2016.
Downtown Train Station $136,000
This station, built in the mid-1990’s, requires needed exterior element repairs. Plaza/Kiss ‘n ride
area repairs are planned for 2016 as well as HVAC improvements and a door replacement.
North Glenview Train Station $370,000
Phased sidewalk replacement is scheduled in 2016.
Rugen Jr. Pump Station $15,000
Window replacements are scheduled in 2016.
Village of Glenview Adopted 2016 Budget 249
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Village of Glenview Adopted 2016 Budget 250
CORE INFRASTRUCTURE 2016 2017 2018 2019 2020 TOTAL
Design
Roadway Design (Pavement Testing, IMS, Surveying)95,200 - - - - 95,200
CCDD Testing 50,000 - - - - 50,000
Road Design (B&W)487,900 - - - - 487,900
Shermer Rd Shared Path use Phase II 38,000 - - - - 38,000
Bridge and Retaining Wall Inspection and Assessment 7,014 - - - - 7,014
Natural Resource Project Design 10,000 - - - - 10,000
Design Subtotal 688,114 601,600 605,000 605,000 425,000 2,924,714$
Road Resurfacing
Harrison Street 267,283 - - - - 267,283
Executive Lane 787,280 - - - - 787,280
Executive Circle/Court 172,114 - - - - 172,114
Imperial Drive 148,990 - - - - 148,990
Longmeadow Drive 112,724 - - - - 112,724
Norwood Terrace 67,133 - - - - 67,133
Kless Drive 135,869 - - - - 135,869
Depot Street 152,334 - - - - 152,334
MARS Asphalt 104,000 - - - - 104,000
MARS Concrete Supplemental to PW 41,252 - - - - 41,252
Road Resurfacing Subtotal 1,988,978 2,985,366 3,503,767 3,541,850 2,015,366 14,035,327$
Road Reconstruction
Longvalley Road 1,673,432 - - - - 1,673,432
North Branch Road 1,298,859 - - - - 1,298,859
Maple (SWAMP SSA)577,387 - - - - 577,387
Hutchings 664,238 - - - - 664,238
Ronald Rd & Glendale w/ CDS's 1,946,096 - - - - 1,946,096
Road Reconstruction Subtotal 6,160,011 4,027,224 6,334,819 5,505,609 6,602,745 28,630,408$
Ancillary Projects
Reach 1 Payback(year 5)24,557 24,557 24,557 24,557 24,557 122,785
Natural Resource Project Construction 44,000 44,000 44,000 44,000 44,000 220,000
Miscellaneous Restoration / Tree Trimming & Removal 78,000 81,120 84,365 84,365 84,365 412,215
Chestnut Bridge Ph III Construction 317,520 - - - - 317,520
Chestnut Bridge Ph III Inspections 172,800 - - - - 172,800
Crack Sealing (Managed by PW & Baxter) 91,114 94,759 94,759 94,759 94,759 470,150
Seal Coating 25,000 25,000 25,000 - 75,000
Safe Route to School Sidewalk 19,790 - - - - 19,790
Village-Wide Bike Route Marking and Signage Ph III 26,438 - - - - 26,438
Inspectional Services(B&W)415,899 290,454 405,644 384,013 369,124 1,865,134
Branding and Gateway and Wayfinding Signage - 400,000 - - - 400,000
Harlem Ave (Glenview to Golf) Construction (STP)- 1,975,584 - - - 1,975,584
Ph III Inspectional Services (B&W) - Harlem (Glenview to Golf) (STP)- 111,240 - - - 111,240
Glenview Road (Downtown) Construction (STP)- 1,021,545 - - - 1,021,545
Ph III Inspectional Services (B&W) - Glenview Road Downtown (STP)- 211,356 - - - 211,356
Shermer Rd Path Construction - 247,406 - - - 247,406
Shermer Rd Path Construction Engineering - 123,700 - - - 123,700
Glenview Road Additional Streetscape - 500,000 - - - 500,000
Willow/Sanders (IDOT)- - - 181,150 - 181,150
Willow/Pfingsten (IDOT)- - - 57,500 - 57,500
Lake/Milwaukee (IDOT)- - - - 1,019,000 1,019,000
Baxter Trail/Fence-Connection from Chestnut to N' end of Loyola
Academy fields split rail)
- - - - 140,000 140,000
Ancillary Projects Subtotal 1,215,118 5,150,721 678,325 870,344 1,775,805 9,690,313$
Water System Projects
High Priority Water Main Lining - 205,000 200,000 250,000 230,000 885,000
Pine Street 1,084,051 - - - - 1,084,051
Happy Hollow (Willowbrook School)1,963,624 - - - - 1,963,624
Linneman (Harlem to Lehigh)- 242,500 - - - 242,500
Lindenwood (Flick to Pam Anne)- 262,500 - - - 262,500
Linneman (Elmgate to Golf Parking Lot)- 250,000 - - - 250,000
Queens SSA - 340,200 - - - 340,200
Willow Road Relocation - - - 140,000 - 140,000
Lilac (Milwaukee to Maple)- - 312,500 - - 312,500
Linden (Maple to Magnolia)- - 402,000 - - 402,000
Locust (Maple to Magnolia)- - 381,600 - - 381,600
Greenwillow/Woodview (West of Tinker Way)- - - 237,500 - 237,500
Elmdale and Pickwick (North of W Lake) - - - - 1,200,000 1,200,000
Beech Drive Water Main (AVOCA)- - - 200,000 - 200,000
Water Master Plan Priority - - - 1,190,000 640,000 1,830,000
Water System Projects Subtotal 3,047,675 1,300,200 1,296,100 2,017,500 2,070,000 9,731,475
Village of Glenview Adopted 2016 Budget 251
CORE INFRASTRUCTURE 2016 2017 2018 2019 2020 TOTAL
Sanitary Sewer Projects
Sanitary Sewer TV Inspections (review & report)112,486 116,986 116,986 116,986 116,986 580,430
Sanitary Sewer Lining 84,000 15,000 39,000 135,000 300,000 573,000
Sanitary Sewer Lining - Tier 1 - - - - - -
East of Harm Sanitary Phase III 60,000 - - - - 60,000
Cost Sharing Program - Overhead Sanitary Conversion - 50,000 50,000 50,000 50,000 200,000
Wagner SSES SSA 162,560 - - - 162,560
Sanitary Sewer Projects Subtotal 256,486 344,546 205,986 301,986 466,986 1,575,990
Storm Water Projects
Storm Sewer TV Inspections (review & report)89,989 93,589 93,589 93,589 93,589 464,345
Storm Implementation Design 120,000 - - - - 120,000
Spruce Swainwood 600,000 - - - - 600,000
Bette/Gloria 125,000 - - - - 125,000
Cost Sharing - Rain Garden Program 15,000 15,000 15,000 15,000 15,000 75,000
Storm Water Lining 33,000 20,000 75,000 59,000 70,000 257,000
Cost Sharing Program - Engineering Inspections 20,000 20,000 20,000 20,000 20,000 100,000
Accelerated Stormwater Design - 20,000 - - - 20,000
Tall Trees Culvert Phase II - - 300,000 300,000 - 600,000
Storm Water Projects Subtotal 1,002,989 168,589 503,589 487,589 198,589 2,361,345
TOTAL CORE INFRASTRUCTURE USES 14,359,371 14,578,246 13,127,586 13,329,878 13,554,491 68,949,572$
THE GLEN 2016 2017 2018 2019 2020 TOTAL
Development Department Fees 128,949 208,473 - - - 337,422
Glen Town Center Streetscape 3,000,000 - - - - 3,000,000
Glen Main Stem Roads Phase III Inspections 106,000 60,000 - - - 166,000
The Glen PH III Inspections 120,000
Navy Park Fountain Replacement 50,000
Patriot Blvd (GLEN) south 85,794 - - - - 85,794
Patriot Blvd (GLEN) north 1,021,321 - - - - 1,021,321
Chestnut Ave (GLEN)64,671 - - - - 64,671
West Lake Ave (GLEN)615,048 673,920 - - - 1,288,968
Storm Water Control Devices - 900,000 - - - 900,000
Lehigh Avenue (GLEN)- 1,594,164 - - 1,594,164
TOTAL GLEN USES 5,191,783 3,436,557 - - - 8,628,340
PUBLIC WORKS 2016 2017 2018 2019 2020 TOTAL
Facilities Management
Village Hall - - - - - -
Inspection Annex - - - - - -
Support Services - - - - - -
Capital Projects 6,000 5,000 - - - 11,000
Public Works Ph I 966,500 46,000 - - - 1,012,500
Public Works Ph II - 8,000 - - 4,500 12,500
Public Works Ph III - 95,000 15,000 - 37,000 147,000
Police Station 62,000 82,000 70,000 25,000 - 239,000
Fire Station 6 - - - - - -
Fire Station 7 4,000 - - - 7,800 11,800
Fire Station 8 83,000 72,000 83,000 24,000 9,000 271,000
Fire Station 13 24,000 - 19,000 10,000 95,000 148,000
Fire Station 14 15,000 41,000 5,000 11,000 112,000 184,000
Gallery Park Well House - - - - - -
North Parking Garage - - - - - -
South Parking Garage - - - - - -
Salt Storage Structure - - - - - -
Facilities Management Subtotal 1,160,500 349,000 192,000 70,000 265,300 2,036,800
Water Facilities and Train Stations
Downtown Train Station 136,000 10,000 65,000 20,000 - 231,000
Downtown Train Station West Platform Warming Shelter - - - - - -
North Glen Train Station 370,000 10,000 10,000 - 19,000 409,000
North Glen Train Station Warming House - - - - - -
West Lake Pump Station - - - - 650,000 650,000
Rugen Sr. Pump Station 15,000 - - - 95,000 110,000
Rugen Jr. Pump Station - - - - - -
Laramie Pump Station - - - - 25,000 25,000
East Lake Lift Station - - - - - -
Heatherfield Lift Station - - - - - -
Waukegan Road Elevated Tank - - - - - -
Water Facilities and Train Stations Subtotal 521,000 20,000 75,000 20,000 789,000 1,425,000
Total Public Works 1,681,500 369,000 267,000 90,000 1,054,300 3,461,800
TOTAL 2016-2020 CAPITAL IMPROVEMENT PROGRAM 21,232,654$ 18,383,803$ 13,394,586$ 13,419,878$ 14,608,791$ 81,039,712$
Village of Glenview Adopted 2016 Budget 252
Debt Management
The Capital Improvement Program (CIP) section describes how the Village provides for its
infrastructure needs. It was noted in that section that operating revenues are the primary source
for CIP projects. This ‘pay-as-you-go’ financing plan works well for smaller projects that can be
paid out of current revenues. However, when large capital projects are planned, they are often
greater than the capacity of annual revenue sources. When this happens the Village can use long-
term bonds or other debt as a source to provide the necessary financing for capital projects.
Long-Term Bonds
Much like bank financing, the Village sells bonds on the open market to secure enough proceeds
to pay for a project. With a ready source of cash, the Village can complete a large project without
the cash-flow concerns of using ‘pay-as-you-go’. Again, like bank financing, the bonds must be
repaid over time, at market driven interest rates. These payback terms are spread based on the
flow of revenue and can range from five to twenty years or more.
There are several reasons why bond financing is an attractive source of capital. The first reason is
that bond financing carries a lower risk; municipal governments can pledge revenue streams for
bond repayment creating lower interest rates. The second reason is that municipal bonds are
attractive to investors because of potential favorable income tax treatments of bond interest
payments.
Interest rates are fixed at the time of the bond sale, providing the Village with a known payment
schedule. Servicing this debt becomes part of the operating budget along with operational capital
needs. As noted in the Fund Information section, the Village maintains a Debt Service Fund, which
is used to account for payment of the debt. Monies are transferred in from other operating funds
that can now pay over time for a costly project rather than trying to set aside monies until sufficient
resources are available.
Most governments have been active in the bond market for years, especially with low long-term
rates. The Village of Glenview is no exception.
Bond Types
There are different types of bonds used depending on the type of project and its anticipated
repayment funding. A description of the bond types and their use by the Village follows.
General Obligation Bonds
This type of bond relies on property tax financing rather than current operating revenues. Because
of Glenview’s status as a ‘home rule’ community, voter approval is not required before the
issuance of these types of bonds.
Revenue Bonds
These bonds are similar to general obligation bonds except that they do not have the support of
local property tax base for repayment. Instead, a source of revenue related to the project is pledged
for repayment of the bonds. A typical revenue bond is related to the Water Fund. The user charges
of the Water Fund can be pledged for repayment of the bonds, as it is a reliable source of revenue.
Debt service payments would then claim priority for spending from the fund until the bonds were
repaid. The Village does not currently use this type of bond; however, it can be used if the need
should arise.
Village of Glenview Adopted 2016 Budget 253
Special Service Area Bonds
Special Service Area financing is a special bonding arrangement for capital improvements
benefiting residents in specific areas of the Village. This debt is authorized by the property owners
within those areas and these bonds are levied to those property owners. The Village does, and may
continue to use, Special Service Area financing.
Village of Glenview Debt
The Village of Glenview’s dedication to providing quality service is the foundation for the Village
taking on debt. Below is a history of the Village’s borrowing, broken down by the repayment
source each year.
* Source: Village of Glenview Finance Department Records
As of December 31, 2014, the Village has borrowed $114,648,515 through ten bonds, one note
payable and two loans. Of that amount, the Village’s current outstanding debt at December 31,
2014 is:
Principal $ 95,675,755
Interest $ 19,862,596
Total $ 115,538,351
Village of Glenview Adopted 2016 Budget 254
This outstanding debt repayment is through 2033 and is paid through multiple sources, including:
Property
Corporate
and CIP Enterprise TIF Total Government
Tax Funds Library Funds Funds Debt
14,575,000 6,222,117 21,610,000 2,443,950 50,824,688 95,675,755
The 2014 Tax Levy requirement to meet debt service payments on the outstanding bonds is
$11,431,136; although $7,726,755 is abated leaving a net requirement of $3,704,381. The reasons
for the abatements are that the funds required for repayment are either escrowed or are available
from other Village of Glenview funds.
A listing of the Village’s current debt and repayment plans are located in Table A and subsequent
debt service payment schedules.
Impact of Debt Service
Much like the impact of capital projects, debt service payments are paid from the same general
revenues that are used for operations. A balance must be achieved between operational needs,
debt requirements and capital expenditures to stay within the limitations of annual revenues. Each
year, the Board of Trustees and staff work carefully to assure this balance.
To guide the Village in maintaining a healthy balance between operational needs, debt
requirements and capital, the Village uses several indicators. These indicators include percentage
of debt per Equalized Assessed Valuation (EAV), debt per capita, debt per personal income, and
the Village’s bond rating.
The first three key indicators measure the health of the local economy and provide a perspective
of the Village’s ability to repay debt. Debt represents leverage against the local economy and these
indicators show the health of the economy and its ability to bear responsibility for the retirement
of the debt. The final indicator, the bond rating, utilizes each of the other indicators and provides
an overall grade of the Village and its ability to assume debt.
There are no set standards for the three guidelines because each community has a different set of
circumstances. Communities that are growing must fund infrastructure projects before
development can occur and will have higher debt burdens until businesses and people move-in,
allowing the local economy to bear the cost of the improvements. Mature communities have aging
infrastructure and redevelopment projects that can drive the costs of capital expenditures up for
periods of time, but once completed allows the debt to be absorbed over time into the broader tax
base.
The best way to analyze the information is to take a global view and determine if the Village has
a strong local economy, the ability to pay for debt over the local-term, and if there are mechanisms
in place to pay for these improvements. The following pages provide specific indicator anaylsis of
the Village’s debt. Looking at the debt over a period of time allows the evaluation of any major
fluctuations in debt burden for the Village and can provide a view of major projects undertaken by
the Village.
Village of Glenview Adopted 2016 Budget 255
Percentage of Debt per Equalized Assessed Valuation (EAV)
The first major indicator is the percentage of debt per EAV. The chart below shows this ratio for
Village debt with TIF related debt and without TIF related debt. The Village is a home-rule
municipality and therefore has no legal debt limit whereas non-home rule communities have a debt
limit of 8.625% of EAV (ILCS Chapter 24/8-5-1). The Village’s total current debt as a percent of EAV
is 4.921%, which is below the limit for non-home rule communities. This indicator is important
because once the TIFs are completed; property in the TIF becomes part of the total EAV and will
drive down this percentage rate.
* Source: Cook County Clerk’s Office and Village of Glenview Finance Department Records
Debt per Capita
The second major indicator is debt per capita. This indicator shows the ability of the Village to
spread the cost of debt across the population. If the debt per person is too high, then it could be
difficult for the Village to carry the debt without finding additional sources of revenue. Currently,
the Village’s debt per capita is $1,657 with TIF related debt and $520 without TIF related debt.
Village of Glenview Adopted 2016 Budget 256
* Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records
Percentage of Debt per Personal Income
The third major indicator is the percentage of debt per personal income. This indicator shows the
strength and stability of the local tax base. If this percentage is too high the local residents may not
be able to bear the burden of additional debt. Currently, with TIF related debt the ratio is 3.169%
and without TIF related debt the ratio is 0.995%.
* Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records
Village of Glenview Adopted 2016 Budget 257
Bond Rating
The final indicator of the Village’s overall financial health and ability to bear the burden of debt
is the Village’s bond rating. A positive bond rating provides assurance to investors and will allow
the Village to attain favorable interest rates when borrowing. The Village of Glenview continues
to receive superior bond ratings. Moody’s Investors Service issued the Village a rating of Aaa
during the last Village bond issuance. This rating is indicative of the Village’s debt capacity, ability
to pay debts and the Village’s stable fiscal management.
Table A – Outstanding Debt
This table lists the Village’s outstanding debt at December 31, 2014 (the latest audited information
available):
Debt Title Purpose Source of Repayment
Interest
Rate(s)
Date of
Maturity
Authorized
Issue
Principal
Outstanding
GO Bond Series 2006A Glen Development 3.750% 2018 $ 10,000,000 $ 10,000,000
3.500%
3.750%
4.800%
5.000%
3.000%
4.125%
2.000%
4.000%
3.000%
4.000%
3.000%
4.000%
2.000%
3.000%
2.000%
4.000%
2.000%
3.500%
CPN 1997 System Improvements
North Maine Water and Sewerage
Fund 4.942% 2019 $ 2,850,000 $ 933,950
Taxable-Term Loan Glen Development Property
Acquisition 1.850% 2019 $ 6,529,688 $ 6,529,688
IEPA Wastewater, American
Recovery and Reinvestment Act of
2009 (ARA) Loan
Waste Water Project 0.000% 2031 $ 633,827 $ 402,117
$ 14,575,000
$ 6,365,000 GO Refunding Bond Series 2012C Refunding of Series 2005
Glen Development Project
Revenues (TIF)2018 $ 7,730,000
Refunding of Series 2004A Glen Development Project
Revenues (TIF)2021
GO Refunding Bond Series 2012B Refunding of Series 2004B
Property Tax Levy (Debt
Service)2024
$ 1,250,000 2016 $ 5,000,000
General Obligation and Corporate Purpose Bonds
Notes Payable
Glen Development Project
Revenues (TIF)
$ 14,575,000
$ 1,200,000 $ 260,000
GO Bond Series 2007A
$ 5,455,000
$ 18,090,000 $ 18,090,000
$ 11,290,000
$ 26,300,000
GO Bond Taxable Series 2007B
Infrastructure Improvements Waterworks and Sewerage Funds
Infrastructure Improvements North Maine Water and Sewerage
Fund
Loans Payable
$ 21,610,000
2016
GO Refunding Bond Series 2009D Glen Development
Glen Development Project
Revenues (TIF)2018
GO Bond Series 2009A New Library Building Property Tax Levy (Debt Service) 2029
GO Refunding Bond Series 2012A
Glen Development Project
Revenues (TIF)
Capital Projects Fund
$ 5,820,000
GO Bond Series 2013B Waukegan/Golf Intersection
Improvements
Waukegan/Golf Project Revenues
(TIF)2023 $ 4,385,000 $ 4,385,000
GO Bond Series 2013A Village Hall Relocation Project Corporate Fund 2033 $ 6,065,000
Village of Glenview Adopted 2016 Budget 258
Village of Glenview, Illinois
Corporate Purpose Notes Series 1997
Long-term Debt Requirements
December 31, 2014
Date of issue: September 2, 1997
Date of maturity: September 1, 2019
Authorized issue: $ 2,850,000
Interest rate: 4.942%
Interest dates: September 1
Principal maturity date: September 1
Payable at: North Suburban Public Utility, Overland Park, Kansas
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Fiscal
Year
Ending
December 31 Principal Interest Total
2015 169,219 $ 46,158 $ 215,377 $
2016 177,582 37,795 215,377
2017 186,359 29,018 215,377
2018 195,569 19,808 215,377
2019 205,221 10,143 215,364
933,950 $ 142,922 $ 1,076,872 $
Note: Debt service is payable from the North Maine Water and Sewer Fund.
Requirements
Village of Glenview Adopted 2016 Budget 259
Village of Glenview, Illinois
General Obligation Bond Series 2006A
Long-term Debt Requirements
December 31, 2014
Date of issue:December 1, 2006
Date of maturity:December 1, 2018
Authorized issue:10,000,000$
Denomination of bonds:5,000$
Interest rate:3.750%
Interest dates:June 1 and December 1
Principal maturity date:December 1
Payable at:Wells Fargo Bank, N.A., Chicago, IL
Fiscal
Year
Ending
December 31 Principal Interest Total June 1 Amount December 1 Amount
2015 2,350,000 $ 375,000 $ 2,725,000 $ 2015 187,500 $ 2015 187,500 $
2016 2,450,000 286,876 2,736,876 2016 143,438 2016 143,438
2017 2,550,000 195,000 2,745,000 2017 97,500 2017 97,500
2018 2,650,000 99,376 2,749,376 2018 49,688 2018 49,688
10,000,000 $ 956,252 $ 10,956,252 $ 478,126 $ 478,126 $
Note: Principal and interest is payable from the Special Tax Allocation Fund.
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements Interest Due on
Village of Glenview Adopted 2016 Budget 260
Village of Glenview, Illinois
General Obligation Bond Series 2007A
Long-term Debt Requirements
December 31, 2014
Date of issue: December 15, 2007
Date of maturity: December 1, 2016
Authorized issue: 5,000,000$
Denomination of bonds: 5,000$
Interest rate: 3.50% - 3.75%
Interest dates: June 1 and December 1
Principal maturity date: December 1
Payable at: Wells Fargo Bank, N.A., Chicago, IL
Fiscal
Year
Ending
December 31 Principal Interest Total June 1 Amount December 1 Amount
2015 615,000 $ 45,338 $ 660,338 $ 2015 22,669 $ 2015 22,669 $
2016 635,000 23,812 658,812 2016 11,906 2016 11,906
1,250,000 $ 69,150 $ 1,319,150 $ 34,575 $ 34,575 $
Note: Principal and interest is payable from the Glenview Water Fund and the Glenview Sanitary Sewer Fund.
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements Interest Due on
Village of Glenview Adopted 2016 Budget 261
Village of Glenview, Illinois
General Obligation Bond Series 2007B
Long-term Debt Requirements
December 31, 2014
Date of issue: December 15, 2007
Date of maturity: December 1, 2016
Authorized issue: 1,200,000$
Denomination of bonds: 5,000$
Interest rate: 4.80% - 5.00%
Interest dates: June 1 and December 1
Principal maturity date: December 1
Payable at: Wells Fargo Bank, N.A., Chicago, IL
Fiscal
Year
Ending
December 31 Principal Interest Total June 1 Amount December 1 Amount
2015 130,000 $ 12,934 $ 142,934 $ 2015 6,467 $ 2015 6,467 $
2016 130,000 6,500 136,500 2016 3,250 2016 3,250
260,000 $ 19,434 $ 279,434 $ 9,717 $ 9,717 $
Note: Principal and interest is payable from the North Maine Water and Sewer Fund.
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements Interest Due on
Village of Glenview Adopted 2016 Budget 262
Village of Glenview, Illinois
General Obligation Bond Series 2009A
Long-term Debt Requirements
December 31, 2014
Date of issue:May 5, 2009
Date of maturity:December 1, 2029
Authorized issue:26,300,000$
Denomination of bonds:5,000$
Interest rates:3.000 - 4.125%
Interest dates: June 1 and December 1
Principal maturity date: December 1
Payable at: Wells Fargo Bank, N.A., Chicago, IL
Fiscal
Year
Ending
December 31 Principal Interest Total June 1 Amount December 1 Amount
2015 1,125,000 $ 813,881 $ 1,938,881 $ 2015 406,941 $ 2015 406,941 $
2016 1,155,000 780,131 1,935,131 2016 390,066 2016 390,066
2017 1,190,000 745,481 1,935,481 2017 372,741 2017 372,741
2018 1,225,000 703,831 1,928,831 2018 351,916 2018 351,916
2019 1,270,000 660,956 1,930,956 2019 330,478 2019 330,478
2020 1,310,000 616,506 1,926,506 2020 308,253 2020 308,253
2021 1,360,000 567,381 1,927,381 2021 283,691 2021 283,691
2022 1,410,000 516,381 1,926,381 2022 258,191 2022 258,191
2023 1,460,000 463,506 1,923,506 2023 231,753 2023 231,753
2024 1,520,000 408,756 1,928,756 2024 204,378 2024 204,378
2025 1,580,000 347,956 1,927,956 2025 173,978 2025 173,978
2026 1,645,000 284,756 1,929,756 2026 142,378 2026 142,378
2027 1,715,000 218,956 1,933,956 2027 109,478 2027 109,478
2028 1,785,000 150,356 1,935,356 2028 75,178 2028 75,178
2029 1,860,000 76,725 1,936,725 2029 38,363 2029 38,363
21,610,000 $ 7,355,559 $ 28,965,559 $ 3,677,783 $ 3,677,783 $
Note: Principal and interest is payable from proceeds of the library property tax levy.
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements Interest Due on
Village of Glenview Adopted 2016 Budget 263
Village of Glenview, Illinois
General Obligation Bond Series 2009D
Long-term Debt Requirements
December 31, 2014
Date of issue:October 21, 2009
Date of maturity:December 1, 2018
Authorized issue:11,290,000$
Denomination of bonds:5,000$
Interest rates:2.00 - 4.00%
Interest dates:June 1 and December 1
Principal maturity date:December 1
Payable at:Wells Fargo Bank, N.A., Chicago, IL
Fiscal
Year
Ending
December 31 Principal Interest Total June 1 Amount December 1 Amount
2015 1,370,000 $ 177,250 $ 1,547,250 $ 2015 88,625 $ 2015 88,625 $
2016 1,365,000 136,150 1,501,150 2016 68,075 2016 68,075
2017 1,360,000 95,200 1,455,200 2017 47,600 2017 47,600
2018 1,360,000 54,400 1,414,400 2018 27,200 2018 27,200
5,455,000 $ 463,000 $ 5,918,000 $ 231,500 $ 231,500 $
Note: Principal and interest is payable from the Special Tax Allocation Fund.
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements Interest Due on
Village of Glenview Adopted 2016 Budget 264
Village of Glenview, Illinois
Illinois Environmental Protection Agency Loan
Long-term Debt Requirements
December 31, 2014
Date of issue:October 1, 2010
Date of maturity:April 14, 2031
Authorized issue:633,827$
Interest rates:0.00%
Principal maturity date:April 14 and October 14
Payable at:Illinois Environmental Protection Agency
Loan Number: L17-4483
Fiscal
Year
Ending
December 31 April 14 October 14 Total
2015 12,185 $ 12,185 $ 24,371 $
2016 12,185 12,185 24,371
2017 12,185 12,185 24,371
2018 12,185 12,185 24,371
2019 12,185 12,185 24,371
2020 12,185 12,185 24,371
2021 12,185 12,185 24,371
2022 12,185 12,185 24,371
2023 12,185 12,185 24,371
2024 12,185 12,185 24,371
2025 12,185 12,185 24,371
2026 12,185 12,185 24,371
2027 12,185 12,185 24,371
2028 12,185 12,185 24,371
2029 12,185 12,185 24,371
2030 12,185 12,185 24,371
2031 12,185 - 12,185
207,151 $ 194,966 $ 402,117 $
Note: Principal will be paid by the Capital Projects Fund
FUTURE PRINCIPAL REQUIREMENTS
Requirements
Village of Glenview Adopted 2016 Budget 265
Village of Glenview, Illinois
General Obligation Refunding Bond, Series 2012A
Long-term Debt Requirements
December 31, 2014
Date of issue: June 14, 2012
Date of maturity: December 1, 2021
Authorized issue: 18,090,000$
Denomination of bonds: 5,000$
Interest rates: 3.00% - 4.00%
Interest dates: June 1 and December 1
Principal maturity date: December 1
Payable at: Wells Fargo Bank, N.A., Chicago, IL
Fiscal
Year
Ending
December 31 Principal Interest Total June 1 Amount December 1 Amount
2015 -$ 604,800 $ 604,800 $ 2015 302,400 $ 2015 302,400 $
2016 - 604,800 604,800 2016 302,400 2016 302,400
2017 - 604,800 604,800 2017 302,400 2017 302,400
2018 - 604,800 604,800 2018 302,400 2018 302,400
2019 5,850,000 604,800 6,454,800 2019 302,400 2019 302,400
2020 6,030,000 429,300 6,459,300 2020 214,650 2020 214,650
2021 6,210,000 248,400 6,458,400 2021 124,200 2021 124,200
18,090,000 $ 3,701,700 $ 21,791,700 $ 1,850,850 $ 1,850,850 $
Note: Principal and interest is payable from the Special Tax Allocation Fund.
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements Interest Due on
Village of Glenview Adopted 2016 Budget 266
Village of Glenview, Illinois
General Obligation Refunding Bond, Series 2012B
Long-term Debt Requirements
December 31, 2014
Date of issue:December 18, 2012
Date of maturity:December 1, 2024
Authorized issue:14,575,000$
Denomination of bonds:5,000$
Interest rates:3.00% - 4.00%
Interest dates:June 1 and December 1
Principal maturity date:December 1
Payable at:Wells Fargo Bank, N.A., Chicago, IL
Fiscal
Year
Ending
December 31 Principal Interest Total June 1 Amount December 1 Amount
2015 1,200,000 $ 565,500 $ 1,765,500 $ 2015 282,750 $ 2015 282,750 $
2016 1,245,000 517,500 1,762,500 2016 258,750 2016 258,750
2017 1,295,000 467,700 1,762,700 2017 233,850 2017 233,850
2018 1,365,000 415,900 1,780,900 2018 207,950 2018 207,950
2019 1,410,000 361,300 1,771,300 2019 180,650 2019 180,650
2020 1,475,000 304,900 1,779,900 2020 152,450 2020 152,450
2021 1,540,000 245,900 1,785,900 2021 122,950 2021 122,950
2022 1,605,000 184,300 1,789,300 2022 92,150 2022 92,150
2023 1,690,000 120,100 1,810,100 2023 60,050 2023 60,050
2024 1,750,000 52,500 1,802,500 2024 26,250 2024 26,250
14,575,000 $ 3,235,600 $ 17,810,600 $ 1,617,800 $ 1,617,800 $
Note: Principal and interest is payable from a property tax levy.
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements Interest Due on
Village of Glenview Adopted 2016 Budget 267
Village of Glenview, Illinois
General Obligation Refunding Bond, Series 2012C
Long-term Debt Requirements
December 31, 2014
Date of issue:December 18, 2012
Date of maturity:December 1, 2018
Authorized issue:7,730,000$
Denomination of bonds:5,000$
Interest rates:2.00% - 3.00%
Interest dates:June 1 and December 1
Principal maturity date:December 1
Payable at:Wells Fargo Bank, N.A., Chicago, IL
Fiscal
Year
Ending
December 31 Principal Interest Total June 1 Amount December 1 Amount
2015 1,440,000 $ 176,550 $ 1,616,550 $ 2015 88,275 $ 2015 88,275 $
2016 1,540,000 147,750 1,687,750 2016 73,875 2016 73,875
2017 1,650,000 101,550 1,751,550 2017 50,775 2017 50,775
2018 1,735,000 52,050 1,787,050 2018 26,025 2018 26,025
6,365,000 $ 477,900 $ 6,842,900 $ 238,950 $ 238,950 $
Note: Principal and interest is payable from the Special Tax Allocation Fund.
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements Interest Due on
Village of Glenview Adopted 2016 Budget 268
Village of Glenview, Illinois
General Obligation Bonds, Series 2013A
Long-term Debt Requirements
December 31, 2014
Date of issue:December 19, 2013
Date of maturity:December 1, 2033
Authorized issue:6,065,000$
Denomination of bonds:5,000$
Interest rates:2.00% - 4.00%
Interest dates:June 1 and December 1
Principal maturity date:December 1
Payable at:Wells Fargo Bank, N.A., Chicago, IL
Fiscal
Year
Ending
December 31 Principal Interest Total June 1 Amount December 1 Amount
2015 240,000 $ 189,882 $ 429,882 $ 2015 94,941 $ 2015 94,941 $
2016 245,000 185,082 430,082 2016 92,541 2016 92,541
2017 245,000 180,182 425,182 2017 90,091 2017 90,091
2018 250,000 175,282 425,282 2018 87,641 2018 87,641
2019 260,000 170,282 430,282 2019 85,141 2019 85,141
2020 265,000 165,082 430,082 2020 82,541 2020 82,541
2021 270,000 157,132 427,132 2021 78,566 2021 78,566
2022 280,000 149,032 429,032 2022 74,516 2022 74,516
2023 285,000 140,632 425,632 2023 70,316 2023 70,316
2024 295,000 132,082 427,082 2024 66,041 2024 66,041
2025 305,000 123,232 428,232 2025 61,616 2025 61,616
2026 315,000 113,626 428,626 2026 56,813 2026 56,813
2027 325,000 102,600 427,600 2027 51,300 2027 51,300
2028 340,000 89,600 429,600 2028 44,800 2028 44,800
2029 350,000 76,000 426,000 2029 38,000 2029 38,000
2030 365,000 62,000 427,000 2030 31,000 2030 31,000
2031 380,000 47,400 427,400 2031 23,700 2031 23,700
2032 395,000 32,200 427,200 2032 16,100 2032 16,100
2033 410,000 16,400 426,400 2033 8,200 2033 8,200
5,820,000 $ 2,307,728 $ 8,127,728 $ 1,153,864 $ 1,153,864 $
Note: Principal and interest will be paid by the Debt Service Fund via a transfer from the Corporate Fund.
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements Interest Due on
Village of Glenview Adopted 2016 Budget 269
Village of Glenview, Illinois
General Obligation Bonds, Series 2013B
Long-term Debt Requirements
December 31, 2014
Date of issue:December 19, 2013
Date of maturity:December 1, 2023
Authorized issue:4,385,000$
Denomination of bonds:5,000$
Interest rates:1.50% - 3.50%
Interest dates:June 1 and December 1
Principal maturity date:December 1
Payable at:Wells Fargo Bank, N.A., Chicago, IL
Fiscal
Year
Ending
December 31 Principal Interest Total June 1 Amount December 1 Amount
2015 -$ 116,082 $ 116,082 $ 2015 58,041 $ 2015 58,041 $
2016 - 116,082 116,082 2016 58,041 2016 58,041
2017 585,000 116,082 701,082 2017 58,041 2017 58,041
2018 595,000 107,308 702,308 2018 53,654 2018 53,654
2019 605,000 95,408 700,408 2019 47,704 2019 47,704
2020 620,000 81,190 701,190 2020 40,595 2020 40,595
2021 640,000 64,450 704,450 2021 32,225 2021 32,225
2022 660,000 45,250 705,250 2022 22,625 2022 22,625
2023 680,000 23,800 703,800 2023 11,900 2023 11,900
4,385,000 $ 765,652 $ 5,150,652 $ 382,826 $ 382,826 $
Note: Principal and interest will be paid by the Waukegan/Golf TIF Fund
FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements Interest Due on
Village of Glenview Adopted 2016 Budget 270
Village of Glenview, Illinois
5 Year Loan
Long-term Debt Requirements
December 31, 2014
Date of issue: December 1, 2014
Date of maturity: December 1, 2019
Authorized issue: 6,529,688$
Interest rate: 1.850%
Interest dates: June 1 and December 1
Principal maturity date: December 1
Payable at: Glenview State Bank
Fiscal
Year
Ending
December 31 Principal Interest Total June 1 Amount December 1 Amount
2015 1,305,938 $ 122,477 $ 1,428,415 $ 2015 61,071 $ 2015 61,406 $
2016 1,305,938 98,250 1,404,188 2016 49,125 2016 49,125
2017 1,305,938 73,486 1,379,424 2017 36,642 2017 36,844
2018 1,305,938 48,991 1,354,928 2018 24,428 2018 24,563
2019 1,305,938 24,495 1,330,433 2019 12,214 2019 12,281
6,529,688 $ 367,699 $ 6,897,388 $ 183,481 $ 184,219 $
Note: Principal and interest will be paid by the Special Tax Allocation Fund.
CURRENT AND FUTURE PRINCIPAL AND INTEREST REQUIREMENTS
Requirements Interest Due on
Village of Glenview Adopted 2016 Budget 271
VILLAGE OF GLENVIEW
COMPONENT UNIT
Village of Glenview Adopted 2016 Budget 272
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
2,892,956$ $2,924,859 $2,924,859 $2,924,859 $2,798,227
Budgeted Revenues
Local Taxes 5,886,056 5,936,578 5,936,578 5,936,578 6,135,143
Fees and Fines 63,280 75,000 75,000 64,000 64,000
Charges for Services 71,025 58,750 58,750 69,750 65,250
Intergovernmental 1,044,484 1,038,538 1,038,538 1,038,538 1,074,216
Investment Income 14,706 11,500 11,500 11,500 11,500
Other/Miscellaneous 42,202 39,500 39,500 39,500 39,500
Total Revenues 7,121,753 7,159,866 7,159,866 7,159,866 7,389,609
Budgeted Expenditures
Operating Expenditures
Personnel 5,188,731 5,341,748 5,341,748 5,341,748 5,331,915
Contractual Services 899,774 941,190 941,190 941,190 949,230
Commodities 621,030 654,545 654,545 654,545 642,855
Other Operating Costs 161,641 105,565 105,565 105,565 74,300
Capital Outlay 218,674 243,450 243,450 243,450 367,100
Total Operating Expenditures 7,089,851 7,286,498 7,286,498 7,286,498 7,365,400
Other Expenditures
Transfer Out - - - - 75,000
Total Other Expenditures - - - - 75,000
Total Expenditures 7,089,851 7,286,498 7,286,498 7,286,498 7,440,400
Ending Fund Balance/ Net Posistion 2,924,859$ 2,798,227$ 2,798,227$ 2,798,227$ 2,747,436$
Glenview Public Library Fund
Fiscal Year 2015
Beginning Fund Balance/ Net Position
Village of Glenview Adopted 2016 Budget 273
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
189,605$ 276,066$ 276,066$ 276,066$ 299,205$
Budgeted Revenues
Property Tax 2,024,197 1,958,270 1,958,270 1,958,270 1,954,482
Investment Income 4,494 4,000 4,000 4,000 5,100
Total Revenues 2,028,692 1,962,270 1,962,270 1,962,270 1,959,582
Budgeted Expenditures
Operating Expenditures
Bond Principal 1,095,000 1,125,000 1,125,000 1,125,000 1,155,000
Bond Interest 846,731 813,881 813,881 813,881 780,131
Escrow Agent Fee 500 250 250 250 500
Total Operating Expenditures 1,942,231 1,939,131 1,939,131 1,939,131 1,935,631
Total Expenditures 1,942,231 1,939,131 1,939,131 1,939,131 1,935,631
Surplus/(Deficit)86,460 23,139 23,139 23,139 23,951
276,066$ 299,205$ 299,205$ 299,205$ 323,156$ Net Position
Library Debt Service 2009A Bond Fund
Fiscal Year 2015
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2016 Budget 274
Fiscal Year Fiscal Year
2014 Original Revised Projected 2016
Actual Budget Budget Actual Budget
651,819$ 551,836$ 551,836$ 551,836$ 522,836$
Budgeted Revenues
Investment Income 2,974 2,500 2,500 2,500 2,150
Transfer In - - - - 75,000
Total Revenues 2,974 2,500 2,500 2,500 77,150
Budgeted Expenditures
Operating Expenditures
Capital Outlay 102,958 31,500 66,366 31,500 27,306
Total Operating Expenditures 102,958 31,500 66,366 31,500 27,306
Total Expenditures 102,958 31,500 66,366 31,500 27,306
Surplus/(Deficit)(99,983) (29,000) (63,866) (29,000) 49,844
551,836$ 522,836$ 487,970$ 522,836$ 572,680$ Net Position
Library Special Reserve Fund
Fiscal Year 2015
Beginning Fund Balance/
Net Position
Ending Fund Balance/
Village of Glenview Adopted 2016 Budget 275
Fiscal Year Fiscal Year
2014 Original Projected 2015
Actual Budget Actual Budget
Fund 810 Friends of the Library
Beginning Fund Balance 74,023$ 70,641$ 70,641$ 80,891$
Budgeted Revenues
Investment Income 277 250 250 250
Donations 40,000 30,000 30,000 30,000
Total Revenues 40,277 30,250 30,250 30,250
Budgeted Expenditures
Miscellaneous 43,659 20,000 20,000 30,000
Total Expenditures 43,659 20,000 20,000 30,000
Ending Fund Balance 70,641$ 80,891$ 80,891$ 81,141$
Fund 820 Gift
Beginning Fund Balance 116,466$ 117,710$ 117,710$ 118,210$
Budgeted Revenues
Investment Income 522 500 500 500
Donations 1,300 1,000 1,000 -
Total Revenues 1,822 1,500 1,500 500
Budgeted Expenditures
Contractual Services 579 1,000 1,000 35,000
Total Expenditures 579 1,000 1,000 35,000
Ending Fund Balance 117,710$ 118,210$ 118,210$ 83,710$
2016 Gift Funds
Fiscal Year 2015
Village of Glenview Adopted 2016 Budget 276
Fiscal Year Fiscal Year
2014 Original Projected 2015
Actual Budget Actual Budget
Fund 825 GPL Foundation Fund
Beginning Fund Balance 46,274$ 48,542$ 48,542$ 38,717$
Budgeted Revenues
Donations 2,058 2,000 2,000 2,000
Investment Income 210 175 175 175
Total Revenues 2,268 2,175 2,175 2,175
Budgeted Expenditures
Other Professional - 5,000 11,250 10,000
Building Expense - - 750 -
Total Expenditures - 5,000 12,000 10,000
Ending Fund Balance 48,542$ 45,717$ 38,717$ 30,892$
Fiscal Year 2015
2016 Gift Funds Continued
Village of Glenview Adopted 2016 Budget 277
VILLAGE OF GLENVIEW
BUDGET RESOLUTION
Village of Glenview Adopted 2016 Budget 278
Village of Glenview Adopted 2016 Budget 279
Village of Glenview Adopted 2016 Budget 280
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Village of Glenview Adopted 2016 Budget 281
VILLAGE OF GLENVIEW
2015 TAX LEVY CALCULATION
Village of Glenview Adopted 2016 Budget 282
2014
Levy Component
Proposed Levy
Requirements
Less
Abatement
Ordinance
Net Levy
Requirements
Plus Loss
Provision
Proposed
Extended Levy
Final Extended
Levy % Change
Corporate Operations 1,489,525 $0 $1,489,525 $44,686 $1,534,211 $1,856,513 -17.36%
IMRF 1,680,141 0 1,680,141 50,404 1,730,545 1,752,174 -1.23%
Police Pension 2,480,695 0 2,480,695 74,421 2,555,116 2,016,616 26.70%
Fire Pension 3,974,237 0 3,974,237 119,227 4,093,464 3,851,691 6.28%
Subtotal $9,624,598 $0 $9,624,598 $288,738 $9,913,336 $9,476,995 4.60%
Debt Service
2007A Corporate Purpose Bonds 658,812 (658,812)0 0 0 0 0.00%
2007B Corporate Purpose Bonds 136,500 (136,500)0 0 0 0 0.00%
2009D Refunding Bonds 1,501,150 (1,501,150)0 0 0 0 0.00%
2012A Refunding Bonds 604,800 (604,800)0 0 0 0 0.00%
2012B Refunding Bonds 1,762,500 0 1,762,500 88,125 1,850,625 1,853,775 -0.17%
2012C Refunding Bonds 1,687,750 (1,687,750)0 0 0 0 0.00%
2013A Corporate Purpose Bonds 430,082 (430,082)0 0 0 0 0.00%
2013B Corporate Purpose Bonds*0 0 0 0 0 0 0.00%
2015 Refunding Bonds 2,567,258 (2,567,258)0 0 0 0 0.00%
Total Village Debt Service $9,348,852 ($7,586,352) $1,762,500 $88,125 $1,850,625 $1,853,775 -0.17%
Total Village Tax Levy $18,973,450 ($7,586,352) $11,387,098 $376,863 $11,763,961 $11,330,770 3.82%
Library Operations $6,123,904 - $6,123,904 $183,717 $6,307,621 $6,035,234 4.51%
2009A Corporate Purpose Bonds $1,935,131 - $1,935,131 $96,757 $2,031,888 $2,035,825 -0.19%
Total Library Tax Levy $8,059,035 $0 $8,059,035 $280,474 $8,339,509 $8,071,059 3.33%
COMBINED TOTAL LEVY $27,032,485 ($7,586,352) $19,446,133 $657,337 $20,103,470 $19,401,829 3.62%
Village of Glenview
2015 Property Tax Levy Calculation
As Presented December 8, 2015
2015
Village of Glenview Adopted 2016 Budget 283
TAX LEVY ORDINANCE 2015
ORDINANCE NO. 5959
AN ORDINANCE LEVYING TAXES FOR THE 2015 TAX YEAR
FOR THE VILLAGE OF GLENVIEW, COOK COUNTY, ILLINOIS
WHEREAS, the Village of Glenview (the “Village”) is a home rule municipality in accordance with the
Constitution of the State of Illinois of 1970;
WHEREAS, the Village has authority to adopt ordinances and to promulgate rules and regulations that
pertain to its government and affairs that protect the public health, safety and welfare of its citizens; and
WHEREAS, the corporate authorities have determined that, in the interest of the health, safety and
welfare of the Village and to provide services to its residents, it is appropriate to adopt an ordinance levying
taxes for the 2015 tax year to be collected in fiscal year 2016.
NOW, THEREFORE BE IT ORDAINED by the President and Board of Trustees of the Village of
Glenview, Cook County, Illinois:
Section 1: That the total budgeted amount for all corporate purposes legally made and to be collected
from the tax levy of the 2015 tax year is hereby ascertained to be the sum of $27,032,485.00 (Twenty-Seven
Million Thirty-Two Thousand Four Hundred Eighty-Five and No/100 Dollars).
Section 2: That the sum of $27,032,485.00 (Twenty-Seven Million Thirty-Two Thousand Four Hundred
Eighty-Five and No/100 Dollars) is the total 2015 Tax Levy for the Operations, Pensions and Debt Service of
The Village of Glenview and the Glenview Public Library as follows:
Corporate Fund $1,489,525
IMRF Pension, Included in Corporate Fund 1,680,141
Police Pension Fund 2,480,695
Firefighters’ Pension Fund 3,974,237
2007-A G.O. Debt Service Fund 658,812
2007-B G.O. Debt Service Fund 136,500
2009-D G.O. Debt Service Fund 1,501,150
2012-A Refunding Bonds 604,800
2012-B Refunding Bonds 1,762,500
2012-C Refunding Bonds 1,687,750
2013-A G.O. Debt Service Fund 430,082
2015 Refunding Bonds 2,567,258
Library Debt Service 2009-A Fund 1,935,131
Glenview Public Library Fund 6,123,904
Total 2015 Tax Levy $27,032,485
Section 3: That the purposes and the corresponding amounts budgeted to be collected
from the tax levy, are detailed in Appendix A.
Section 4: That the total sum of $27,032,485.00 (Twenty-Seven Million Thirty-Two Thousand Four
Hundred Eighty-Five and No/100 Dollars) be ascertained, budgeted and detailed as aforesaid, and the same is
hereby levied and assessed on all property subject to taxation within the Village according to the value of said
property as it is assessed and equalized for State and County purposes for the current year.
Village of Glenview Adopted 2016 Budget 284
Village of Glenview Adopted 2016 Budget 285
Appendix A
GENERAL CORPORATE FUND 2016 Budget 2015 Levy Amount
Personnel $32,568,052 $3,169,666
Contractual 13,335,310
Commodities 1,881,097
Other Charges 7,353,672
Capital Outlay 275,000
Internal Service Charges 4,648,103
Transfers Out 7,192,582
TOTAL GENERAL CORPORATE FUND $67,253,816 $3,169,666
POLICE PENSION FUND
Personnel $3,733,548 $2,480,695
Contractual 132,715
TOTAL POLICE PENSION FUND $3,866,263 $2,480,695
FIREFIGHTER'S PENSION FUND
Personnel $5,470,452 $3,974,237
Contractual 260,355
TOTAL FIREFIGHTER'S PENSION FUND $5,730,807 $3,974,237
2007-A G.O. DEBT SERVICE FUND
Principal and Interest $658,812 $658,812
TOTAL 2007-A G.O. DEBT SERVICE FUND $658,812 $658,812
2007-B G.O. DEBT SERVICE FUND
Principal and Interest $136,500 $136,500
TOTAL 2007-B G.O. DEBT SERVICE FUND $136,500 $136,500
2009-D G.O. DEBT SERVICE FUND
Principal and Interest $1,501,150 $1,501,150
TOTAL 2009-D G.O. DEBT SERVICE FUND $1,501,150 $1,501,150
2012-A G.O. DEBT SERVICE FUND
Principal and Interest $604,800 $604,800
TOTAL 2012-A G.O. DEBT SERVICE FUND $604,800 $604,800
2012-B G.O. DEBT SERVICE FUND
Principal and Interest $1,762,500 $1,762,500
TOTAL 2012-B G.O. DEBT SERVICE FUND $1,762,500 $1,762,500
2012-C G.O. DEBT SERVICE FUND
Principal and Interest $1,687,750 $1,687,750
TOTAL 2012-C G.O. DEBT SERVICE FUND $1,687,750 $1,687,750
2013-A G.O. DEBT SERVICE FUND
Principal and Interest $430,082 $430,082
TOTAL 2013-A G.O. DEBT SERVICE FUND $430,082 $430,082
2015 G.O. DEBT SERVICE FUND
Principal and Interest $2,567,258 $2,567,258
TOTAL 2015 G.O. DEBT SERVICE FUND $2,567,258 $2,567,258
LIBRARY FUND
Personnel $5,314,185 $5,314,185
Contractual 959,228 809,719
Commodities 635,137
Other Charges 75,000
Capital Outlay 381,850
Other Charges 75,000
TOTAL LIBRARY FUND $7,440,400 $6,123,904
2009-A G.O. DEBT SERVICE FUND
Principal and Interest $1,935,131 $1,935,131
TOTAL 2009-A G.O. DEBT SERVICE FUND $1,935,131 $1,935,131
Village of Glenview Adopted 2016 Budget 286
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Village of Glenview Adopted 2016 Budget 287
VILLAGE OF GLENVIEW
BUDGET BY DEPARTMENT, FUND AND COST CATEGORY
Village of Glenview Adopted 2016 Budget 288
FY 2016 Budget By Fund, Department and Cost Category
General Fund
Corporate Fund Police Special
Fund
Foreign Fire
Fund
Special Tax
Allocation Fund
Waukegan/Golf
TIF Fund
Board of Trustees
Board of Trustees
Personnel 8,720 - - - -
Contractual 48,300 - - - -
Commodities - - - - -
Other Charges 900 - - - -
Subtotal 57,920 - - - -
Special Appropriations
Personnel 53,042 - - - -
Contractual 292,709 - - - -
Subtotal 345,751 - - - -
Board of Trustees Total 403,671 - - - -
General Government
General Government
Personnel 333,800 - - - -
Contractual 2,902,819 - - - -
Commodities 57,670 - - - -
Other Charges 450,000 - - - -
Interfund Charges 2,167 - - - -
Transfer Out 7,192,582 - - - -
Subtotal 10,939,038 - - - -
Tax Increment Financing
Contractual - - - 22,794,126 110,240
Other Charges - - - 7,993,146 116,833
Capital Outlay - - - - 247,664
Transfer Out - - - 277,288 -
Subtotal - - - 31,064,560 474,737
Permanent Fund
Transfer Out - - - - -
Subtotal - - - - -
Corporate Purpose Bonds
Other Charges - - - - -
Subtotal - - - - -
Escrow Deposits
Contractual - - - - -
Subtotal - - - - -
General Government Total 10,939,038 - - 31,064,560 474,737
Special Revenue Funds
Village of Glenview Adopted 2016 Budget 289
FY 2016 Budget By Fund, Department and Cost Category
Glenview Water Fund Glenview Sewer
Fund
North Maine
Water and Sewer
Fund
Wholesale Water
Fund
Commuter
Parking Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
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- - - - - - -
- - - - - - -
- - - - - - -
Enterprise Funds Internal Service Funds
Village of Glenview Adopted 2016 Budget 290
FY 2016 Budget By Fund, Department and Cost Category
Insurance and
Risk Fund
Facility
Replacement and
Repair Fund
Capital Projects
Fund
Glen Capital
Projects Fund
Board of Trustees
Board of Trustees
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Subtotal - - - -
Special Appropriations
Personnel - - - -
Contractual - - - -
Subtotal - - - -
Board of Trustees Total - - - -
General Government
General Government
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Interfund Charges - - - -
Transfer Out - - - -
Subtotal - - - -
Tax Increment Financing
Contractual - - - -
Other Charges - - - -
Capital Outlay - - - -
Transfer Out - - - -
Subtotal - - - -
Permanent Fund
Transfer Out - - - -
Subtotal - - - -
Corporate Purpose Bonds
Other Charges - - - -
Subtotal - - - -
Escrow Deposits
Contractual - - - -
Subtotal - - - -
General Government Total - - - -
Internal Service Funds Capital Project Funds
Village of Glenview Adopted 2016 Budget 291
FY 2016 Budget By Fund, Department and Cost Category
Debt Funds
Village
Permanent Fund
Motor Fuel Tax
Fund
Corporate
Purpose Bond
Fund
Police
Pension
Fire Fighters'
Pension
Escrow Deposit
Fund SSA Bond Fund
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
910,704 - - - - - -
910,704 - - - - - -
- - 2,193,832 - - - -
- - 2,193,832 - - - -
- - - - - 1,000 -
- - - - - 1,000 -
910,704 - 2,193,832 - - 1,000 -
Trust and Agency FundsCapital Project Funds
Village of Glenview Adopted 2016 Budget 292
FY 2016 Budget By Fund, Department and Cost Category
General Fund
Corporate Fund Police Special
Fund
Foreign Fire
Fund
Special Tax
Allocation Fund
Waukegan/Golf
TIF Fund
Village Manager's Office
Administration
Personnel 716,851 - - 69,853 -
Contractual 59,073 - - - -
Commodities - - - - -
Other Charges 8,400 - - - -
Subtotal 784,324 - - 69,853 -
Communications
Personnel 150,200 - - - -
Contractual 74,875 - - - -
Commodities 2,410 - - - -
Other Charges 1,900 - - - -
Subtotal 229,385 - - - -
Human Resources Administration
Personnel 212,761 - - - -
Contractual 80,702 - - - -
Commodities 1,500 - - - -
Other Charges 112,700 - - - -
Interfund Charges 1,489,400 - - - -
Subtotal 1,897,063 - - - -
Employee Benefits
Personnel - - - - -
Contractual - - - - -
Subtotal - - - - -
Risk Management
Personnel - - - - -
Contractual - - - - -
Other Charges - - - - -
Transfer Out - - - - -
Subtotal - - - - -
Legal
Personnel - - - - -
Contractual 584,200 - - 22,216 -
Subtotal 584,200 - - 22,216 -
Joint Dispatch
Personnel 4,571,939 - - - -
Contractual 175,813 - - - -
Commodities 29,449 - - - -
Other Charges 51,885 - - - -
Capital Outlay - - - - -
Interfund Charges 183,656 - - - -
Subtotal 5,012,742 - - - -
Village Manager's Office Total 8,507,714 - - 92,069 -
Special Revenue Funds
Village of Glenview Adopted 2016 Budget 293
FY 2016 Budget By Fund, Department and Cost Category
Glenview Water Fund Glenview Sewer
Fund
North Maine
Water and Sewer
Fund
Wholesale Water
Fund
Commuter
Parking Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
- - - 20,467 - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - 20,467 - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
16,500 4,125 - - - - -
16,500 4,125 - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
16,500 4,125 - 20,467 - - -
Enterprise Funds Internal Service Funds
Village of Glenview Adopted 2016 Budget 294
FY 2016 Budget By Fund, Department and Cost Category
Insurance and
Risk Fund
Facility
Replacement and
Repair Fund
Capital Projects
Fund
Glen Capital
Projects Fund
Village Manager's Office
Administration
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Subtotal - - - -
Communications
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Subtotal - - - -
Human Resources Administration
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Interfund Charges - - - -
Subtotal - - - -
Employee Benefits
Personnel 343,297 - - -
Contractual 5,336,494 - - -
Subtotal 5,679,791 - - -
Risk Management
Personnel 244,607 - - -
Contractual 1,489,880 - - -
Other Charges 6,500 - - -
Transfer Out 250,000 - - -
Subtotal 1,990,987 - - -
Legal
Personnel - - - -
Contractual 110,000 - - -
Subtotal 110,000 - - -
Joint Dispatch
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Capital Outlay
Interfund Charges - - - -
Subtotal - - - -
Village Manager's Office Total 7,780,778 - - -
Internal Service Funds Capital Project Funds
Village of Glenview Adopted 2016 Budget 295
FY 2016 Budget By Fund, Department and Cost Category
Debt Funds
Village
Permanent Fund
Motor Fuel Tax
Fund
Corporate
Purpose Bond
Fund
Police
Pension
Fire Fighters'
Pension
Escrow Deposit
Fund SSA Bond Fund
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Capital Project Funds Trust and Agency Funds
Village of Glenview Adopted 2016 Budget 296
FY 2016 Budget By Fund, Department and Cost Category
General Fund
Corporate Fund Police Special
Fund
Foreign Fire
Fund
Special Tax
Allocation Fund
Waukegan/Golf
TIF Fund
Administrative Services
Administration
Personnel 347,877 - - - -
Contractual 2,181 - - - -
Other Charges 3,435 - - - -
Subtotal 353,493 - - - -
GIS and CADD
Personnel 93,446 - - - -
Contractual 204,130 - - 7,100 -
Other Charges 175 - - - -
Subtotal 297,751 - - 7,100 -
Information Technology
Contractual 2,097,724 - - 51,424 -
Commodities 187,521 - - - -
Other Charges 29,875 - - - -
Interfund Charges 309,891 - - - -
Subtotal 2,625,011 - - 51,424 -
Finance
Personnel 146,141 - - 49,326 8,315
Contractual 990,955 - - 32,872 3,631
Other Charges 8,575 - - - -
Subtotal 1,145,671 - - 82,198 11,946
Capital Replacement
Commodities - - - - -
Capital Outlay - - - - -
Subtotal - - - - -
Resolution Center
Personnel 382,879 - - - -
Contractual 56,853 - - - -
Other Charges 1,695 - - - -
Subtotal 441,427 - - - -
Business Process - Administration
Personnel 203,632 - - - -
Contractual 6,953 - - - -
Commodities 550 - - - -
Other Charges 3,940 - - - -
Subtotal 215,075 - - - -
Business Process - Records
Personnel 327,687 - - - -
Contractual 185 - - - -
Commodities 600 - - - -
Other Charges 1,630 - - - -
Subtotal 330,102 - - - -
Administrative Services Total 5,408,530 - - 140,722 11,946
Special Revenue Funds
Village of Glenview Adopted 2016 Budget 297
FY 2016 Budget By Fund, Department and Cost Category
Glenview Water Fund Glenview Sewer
Fund
North Maine
Water and Sewer
Fund
Wholesale Water
Fund
Commuter
Parking Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
32,910 - - - - - -
- - - - - - -
- - - - - - -
32,910 - - - - - -
16,491 - - - - - -
6,555 1,092 - - - - -
- - - - - - -
23,046 1,092 - - - - -
51,845 6,751 - - 7,680 - -
6,107 833 - - - - -
- - - - - - -
65,076 2,100 - 4,200 - - -
123,028 9,684 - 4,200 7,680 - -
16,402 - - - - - -
35,315 5,058 134,700 10,114 - - -
- - - - - - -
51,717 5,058 134,700 10,114 - - -
- - - - - - 184,962
- - - - - - 2,366,632
- - - - - - 2,551,594
185,701 - - - - - -
110,712 - - - - - -
- - - - - - -
296,413 - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
527,114 15,834 134,700 14,314 7,680 - 2,551,594
Enterprise Funds Internal Service Funds
Village of Glenview Adopted 2016 Budget 298
FY 2016 Budget By Fund, Department and Cost Category
Insurance and
Risk Fund
Facility
Replacement and
Repair Fund
Capital Projects
Fund
Glen Capital
Projects Fund
Administrative Services
Administration
Personnel - - - -
Contractual - - - -
Other Charges - - - -
Subtotal - - - -
GIS and CADD
Personnel - - - -
Contractual - - - -
Other Charges - - - -
Subtotal - - - -
Information Technology
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Interfund Charges - - - -
Subtotal - - - -
Finance
Personnel - - - -
Contractual - - - -
Other Charges - - - -
Subtotal - - - -
Capital Replacement
Commodities - - - -
Capital Outlay - - - -
Subtotal - - - -
Resolution Center
Personnel - - - -
Contractual - - - -
Other Charges - - - -
Subtotal - - - -
Public Safety Support Services
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Subtotal - - - -
Public Safety Support Services
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Subtotal - - - -
Administrative Services Total - - - -
Internal Service Funds Capital Project Funds
Village of Glenview Adopted 2016 Budget 299
FY 2016 Budget By Fund, Department and Cost Category
Debt Funds
Village
Permanent Fund
Motor Fuel Tax
Fund
Corporate
Purpose Bond
Fund
Police
Pension
Fire Fighters'
Pension
Escrow Deposit
Fund SSA Bond Fund
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Trust and Agency FundsCapital Project Funds
Village of Glenview Adopted 2016 Budget 300
FY 2016 Budget By Fund, Department and Cost Category
General Fund
Corporate Fund Police Special
Fund
Foreign Fire
Fund
Special Tax
Allocation Fund
Waukegan/Golf
TIF Fund
Public Works
Administration
Personnel 2,834,004 - - - -
Contractual 106,869 - - - -
Commodities 25,220 - - - -
Other Charges 14,000 - - - -
Interfund Charges 1,051,161 - - - -
Transfer Out - - - - -
Subtotal 4,031,254 - - - -
Facilities
Personnel 313,328 - - - -
Contractual 520,316 - - 1,500 -
Commodities 230,450 - - 100,000 -
Other Charges 2,500 - - - -
Capital Outlay - - - - -
Interfund Charges 12,114 - - - -
Transfer Out - - - - -
Subtotal 1,078,708 - - 101,500 -
Streets and Forestry Division
Personnel - - - 112,697 -
Contractual 2,669,524 - - 729,186 -
Commodities 958,272 - - 23,730 -
Interfund Charges - - - 4,935 -
Capital Outlay 275,000 - - - -
Subtotal 3,902,796 - - 870,548 -
Water and Sewer Division
Contractual - - - - -
Commodities - - - - -
Other Charges - - - - -
Capital Outlay - - - - -
Subtotal - - - - -
MERF
MERF
Personnel - - - - -
Contractual - - - - -
Commodities - - - - -
Other Charges - - - - -
Interfund Charges - - - - -
Transfer Out - - - - -
Subtotal - - - - -
Public Works Total 9,012,758 - - 972,048 -
Special Revenue Funds
Village of Glenview Adopted 2016 Budget 301
FY 2016 Budget By Fund, Department and Cost Category
Glenview Water Fund Glenview Sewer
Fund
North Maine
Water and Sewer
Fund
Wholesale Water
Fund
Commuter
Parking Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
1,843,184 420,763 - 51,599 - - -
118,929 1,000 - 10,000 - - -
16,630 500 - 650 - - -
171,349 10,697 7,000 - - - -
524,137 143,809 - 13,574 5,708 - -
- - 650,000 809,124 - - -
2,674,229 576,769 657,000 884,947 5,708 - -
84,368 43,805 - - - - -
36,863 2,500 - 355 62,017 - -
262,000 19,000 - 15,000 48,880 - -
- - - - - - -
15,000 - - - 506,000 - -
260,955 67,655 - 9,665 - -
- - -
659,186 132,960 - 25,020 616,897 - -
- - - - - - -
- - - - 170,043 - -
- - - - 21,861 - -
- - - - - - -
- - - - 4,000 - -
- - - - 195,904 - -
7,040,368 38,405 - 1,048,954 - - -
1,709,261 27,720 - 1,000 - - -
- - - - - - -
7,670 - - - - - -
8,757,299 66,125 - 1,049,954 - - -
- - - - - 426,092 -
- - - - - 423,300 -
- - - - - 791,407 -
- - - - - 5,755 -
- - - - - 36,451 -
- - - - - - -
- - - - - 1,683,005 -
11,431,528 642,894 657,000 1,934,901 201,612 1,683,005 -
Enterprise Funds Internal Service Funds
Village of Glenview Adopted 2016 Budget 302
FY 2016 Budget By Fund, Department and Cost Category
Insurance and
Risk Fund
Facility
Replacement and
Repair Fund
Capital Projects
Fund
Glen Capital
Projects Fund
Public Works
Administration
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Interfund Charges - - - -
Transfer Out - - - -
Subtotal - - - -
Facilities
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Capital Outlay - 1,160,500 - -
Interfund Charges - - - -
Transfer Out - - - -
Subtotal - 1,160,500 - -
Streets and Forestry Division
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Capital Outlay - - - -
Subtotal - - - -
Water and Sewer Division
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Capital Outlay - - - -
Subtotal - - - -
MERF
MERF
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Interfund Charges - - - -
Transfer Out - - - -
Subtotal - - - -
Public Works Total - - - -
Internal Service Funds Capital Project Funds
Village of Glenview Adopted 2016 Budget 303
FY 2016 Budget By Fund, Department and Cost Category
Debt Funds
Village
Permanent Fund
Motor Fuel Tax
Fund
Corporate
Purpose Bond
Fund
Police
Pension
Fire Fighters'
Pension
Escrow Deposit
Fund SSA Bond Fund
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Capital Project Funds Trust and Agency Funds
Village of Glenview Adopted 2016 Budget 304
FY 2016 Budget By Fund, Department and Cost Category
General Fund
Corporate Fund Police Special
Fund
Foreign Fire
Fund
Special Tax
Allocation Fund
Waukegan/Golf
TIF Fund
Police
Police
Personnel 9,193,456 - - - -
Contractual 647,016 - - - -
Commodities 133,530 - - - -
Other Charges 2,600,375 - - - -
Capital Outlay - 32,834 - - -
Interfund Charges 549,266 - - - -
Subtotal 13,123,643 32,834 - - -
Police Pension
Personnel - - - - -
Contractual - - - - -
Subtotal - - - - -
Police Total 13,123,643 32,834 - - -
Fire
Fire
Personnel 10,613,294 - - - -
Contractual 331,141 - 10,830 - -
Commodities 243,825 - 99,170 - -
Other Charges 4,021,187 - - - -
Interfund Charges 989,892 - - - -
Subtotal 16,199,339 - 110,000 - -
Firefighter's Pension
Personnel - - - - -
Contractual - - - - -
Subtotal - - - - -
Fire Total 16,199,339 - 110,000 - -
Special Revenue Funds
Village of Glenview Adopted 2016 Budget 305
FY 2016 Budget By Fund, Department and Cost Category
Glenview Water Fund Glenview Sewer
Fund
North Maine
Water and Sewer
Fund
Wholesale Water
Fund
Commuter
Parking Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Enterprise Funds Internal Service Funds
Village of Glenview Adopted 2016 Budget 306
FY 2016 Budget By Fund, Department and Cost Category
Insurance and
Risk Fund
Facility
Replacement and
Repair Fund
Capital Projects
Fund
Glen Capital
Projects Fund
POLICE
Police
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Capital Outlay - - - -
Interfund Charges - - - -
Subtotal - - - -
Police Pension
Personnel - - - -
Contractual - - - -
Subtotal - - - -
Police Total - - - -
FIRE
Administration
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Interfund Charges - - - -
Subtotal - - - -
Firefighter's Pension
Personnel - - - -
Contractual - - - -
Subtotal - - - -
Fire Total - - - -
Internal Service Funds Capital Project Funds
Village of Glenview Adopted 2016 Budget 307
FY 2016 Budget By Fund, Department and Cost Category
Debt Funds
Village
Permanent Fund
Motor Fuel Tax
Fund
Corporate
Purpose Bond
Fund
Police
Pension
Fire Fighters'
Pension
Escrow Deposit
Fund SSA Bond Fund
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - 3,733,548 - - -
- - - 132,715 - - -
- - - 3,866,263 - - -
- - - 3,866,263 - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - 5,470,452 - -
- - - - 260,355 - -
- - - - 5,730,807 - -
- - - - 5,730,807 - -
Trust and Agency FundsCapital Project Funds
Village of Glenview Adopted 2016 Budget 308
FY 2016 Budget By Fund, Department and Cost Category
General Fund
Corporate Fund Police Special
Fund
Foreign Fire
Fund
Special Tax
Allocation Fund
Waukegan/Golf
TIF Fund
Community Development
Administration
Personnel 295,454 - - 96,649 -
Contractual 34,242 - - 84,228 -
Commodities 3,300 - - 3,823 -
Other Charges 5,950 - - 2,550 -
Interfund Charges 22,370 - - 15,514 -
Subtotal 361,316 - - 202,764 -
Planning
Personnel 399,583 - - - -
Contractual 229,680 - - - -
Commodities 400 - - - -
Other Charges 27,050 - - - -
Capital Outlay - - - - -
Interfund Charges - - - - -
Subtotal 656,713 - - - -
Engineering
Personnel 307,628 - - - -
Contractual 347,000 - - - -
Commodities - - - - -
Other Charges - - - - -
Capital Outlay - - - - -
Interfund Charges 8,988 - - - -
Subtotal 663,616 - - - -
Inspectional Services
Personnel 837,074 - - - -
Contractual 872,050 - - - -
Commodities 6,400 - - - -
Other Charges 7,500 - - - -
Interfund Charges 29,198 - - - -
Subtotal 1,752,222 - - - -
Capital Improvements Program
Personnel 225,256 - - 94,910 -
Other Charges - - - - -
Capital Outlay - - - - -
Capital Projects - - - - -
Transfer Out - - - - -
Subtotal 225,256 - - 94,910 -
Special Service Areas
Other Charges - - - - -
Transfer Out - - - - -
Subtotal - - - - -
Community Development Total 3,659,123 - - 297,674 -
Fund Total 67,253,816 32,834 110,000 32,567,073 486,683
Special Revenue Funds
Village of Glenview Adopted 2016 Budget 309
FY 2016 Budget By Fund, Department and Cost Category
Glenview Water Fund Glenview Sewer
Fund
North Maine
Water and Sewer
Fund
Wholesale Water
Fund
Commuter
Parking Fund
Municipal
Equipment
Repair Fund
Capital
Equipment
Replacment Fund
33,524 15,645 - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
33,524 15,645 - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - -
- - - - - - -
85,003 42,904 - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - -
85,003 42,904 - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
70,120 34,030 - - - - -
1,570,225 732,989 130,000 62,816 67,585 - -
- - - - - - -
4,229,784 1,562,452 - - - - -
- - - - - - -
5,870,129 2,329,471 130,000 62,816 67,585 - -
- - - - - - -
- - - - - - -
- - - - - - -
5,988,656 2,388,020 130,000 62,816 67,585 - -
18,622,984 3,183,833 921,700 2,057,518 893,774 1,683,005 2,551,594
Enterprise Funds Internal Service Funds
Village of Glenview Adopted 2016 Budget 310
FY 2016 Budget By Fund, Department and Cost Category
Insurance and
Risk Fund
Facility
Replacement and
Repair Fund
Capital Projects
Fund
Glen Capital
Projects Fund
Community Development
Administration
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Interfund Charges - - - -
Subtotal - - - -
Facilities
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Capital Outlay - - - -
Interfund Charges - - - -
Subtotal - - - -
Facilities
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Capital Outlay - - - -
Interfund Charges - - - -
Subtotal - - - -
Inspectional Services
Personnel - - - -
Contractual - - - -
Commodities - - - -
Other Charges - - - -
Interfund Charges - - - -
Subtotal - - - -
Capital Improvements Program
Personnel - - - -
Other Charges - - 24,371 -
Capital Outlay - - - -
Capital Projects - - 7,107,496 5,113,677
Transfer Out - - - -
Subtotal - - 7,131,867 5,113,677
Special Service Areas
Other Charges - - - -
Transfer Out - - - -
Subtotal - - - -
Community Development Total - - 7,131,867 5,113,677
Fund Total 7,780,778 1,160,500 7,131,867 5,113,677
Internal Service Funds Capital Project Funds
Village of Glenview Adopted 2016 Budget 311
FY 2016 Budget By Fund, Department and Cost Category
Debt Funds
Village
Permanent Fund
Motor Fuel Tax
Fund
Corporate
Purpose Bond
Fund
Police
Pension
Fire Fighters'
Pension
Escrow Deposit
Fund SSA Bond Fund
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- 1,460,163 - - - - -
- - - - - - -
- 1,460,163 - - - - -
- - - - - - 37,316
- - - - - - 235,855
- - - - - - 273,171
- 1,460,163 - - - - 273,171
910,704 1,460,163 2,193,832 3,866,263 5,730,807 1,000 273,171
Capital Project Funds Trust and Agency Funds
Village of Glenview Adopted 2016 Budget 312
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Village of Glenview Adopted 2016 Budget 313
VILLAGE OF GLENVIEW
GLOSSARY OF TERMS
Village of Glenview Adopted 2016 Budget 314
Glossary of Terms
A
ABATEMENT:
A complete or partial cancellation of a levy imposed by a government. Abatements usually apply to tax levies,
special assessments and service charges.
ACCOUNT:
A term used to identify an individual asset, liability, expenditure control, revenue control or fund balance.
ACCRUAL BASIS OF ACCOUNTING:
A method of accounting that recognizes the financial effect of transactions, events and interfund activities when they
occur, regardless of the timing of related cash flows.
ACTIVITY:
A specific and distinguishable service performed by one or more organizational components of a government to
accomplish a function for which a government is responsible (e.g., police is an activity within the public safety
function).
ACTUAL:
The actual figures in the budget document are year-end audited totals for the fiscal year/s preceding the budget year.
ACTUARIAL/ACTUARY: A person or methodology that makes determinations of required contributions to
achieve future funding levels that address risk and time.
ADDITIONS:
Term used to describe the increases in the net assets of fiduciary funds.
ADOPTED BUDGET:
The proposed budget as initially and formally approved by the Village Board.
AD VALOREM TAX:
A tax levied in proportion to the value of the property levied.
ALLOTMENT:
Portion of an annual or biennial budget appropriated to an interim period.
AMORTIZATION:
The reduction of debt through regular payments of principal and interest, of which the principal payments are
sufficient to retire the debt instrument at a predetermined date known as maturity.
APPRAISED VALUE: To make an estimate of value, generally for the purpose of taxation.
APPROPRIATION:
An act or ordinance of the Village Board allowing agencies and departments to incur obligations and to make
payments out of a specific budget for specified purposes.
ARBITRAGE:
Investment earnings representing the difference between interest paid on the bonds and the interest earned on the
investments made utilizing the bond proceeds.
ASSESSED VALUE:
A value set upon real estate or other property by a government, generally for the purpose of levying taxes.
ASSETS:
Resources owned or held by a government, which have monetary value.
Village of Glenview Adopted 2016 Budget 315
A – Continued
AUDIT:
A comprehensive investigation of the manner in which the government’s resources were actually utilized. A
financial audit is a review of the accounting system and financial information to determine how government funds
were spent and whether expenditures were in compliance with the legislative body’s appropriations. A performance
audit consists of a review of how well the government met its stated goals.
B
BALANCED BUDGET:
Total expenditure allocations do not exceed total available resources.
BENEFITS:
Payments to which participants may be entitled under a pension plan, including pension, death and those due on
termination of employment.
BOND:
A written promise, generally under seal, to pay a specified sum of money called the face value, at a fixed time in the
future, called the date of maturity and carrying interest at a fixed rate, usually payable periodically.
BOND ANTICIPATION NOTE (BAN):
Notes issued by the Village to obtain temporary financing for projects that will eventually be financed on a long-
term basis (and the BAN repaid) with bonds.
BOND REFINANCING:
The payoff and re-issuance of bonds, to obtain better interest rates and/or bond conditions.
BONDED DEBT:
Debt for which general obligation bonds or revenue bonds are issued.
BUDGET:
A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed
means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal
year.
BUDGET ADJUSTMENT:
A legal procedure utilized by the Village staff and Village Board of Trustees to revise a budget. This can be done at
any time during the year by action of the Board of Trustees.
BUDGET AUTHORITY:
Authority provided by law that permits Village departments to incur obligations requiring either immediate or future
payment of money.
BUDGET CALENDAR:
The schedule of essential dates or milestones which the Village follows in the preparation, adoption and
administration of the budget.
BUDGET DEFICIT:
The amount by which the government’s budget outlays exceed its budget receipts for a given period, usually a fiscal
year.
Village of Glenview Adopted 2016 Budget 316
B – Continued
BUDGET DOCUMENT:
The instrument used by the budget-making authority to present a comprehensive financial program to the Village
Board.
BUDGET MESSAGE: A general discussion of the proposed budget as presented in writing by the Village Manager
to the Village Board.
BUDGET ORDINANCE:
The official enactment by the Village Board to legally authorize Village staff to obligate and expend resources.
BUDGETARY CONTROL:
The control or management of a government or enterprise in accordance with an approved budget for the purpose of
keeping expenditures within the limitation of available appropriations and available revenues.
BUILDING PERMITS:
Revenues derived from the issuance of building permits prior to construction with the Village of Glenview.
C
CABLE TV FRANCHISE:
Franchise tax levied on a cable television company.
CAPITAL IMPROVEMENTS:
A nonrecurring project including, but not limited to, construction of, and major alterations, remodeling or repair of
physical facilities, buildings, structures, streets and highways, storm and sanitary sewers, fixed equipment and
landscaping.
CAPITAL IMPROVEMENT PROGRAM:
A multi-year plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs
arising from the long-term work program or otherwise. It sets forth each project and specifies the full resources
estimated to be available to finance the projected expenditures.
CAPITAL OUTLAY:
Refers to the purchase of land, buildings, machinery and those equipment items which have an estimated useful life
of greater than one year and belong to the classes of property commonly considered as fixed assets.
CAPITAL PROJECT:
Major construction, acquisition or renovation activities which add value to a government’s physical assets or
significantly increases their useful life. Also called capital improvements.
CAPITAL PROJECTS FUND:
A fund used to account for the acquisition or construction of major governmental capital facilities and equipment
(which are not financed by other funds).
CASH ACCOUNTING
A basis of accounting in which transactions are recorded when cash is either received or expended for goods and
services.
CASH RESERVE(S):
Policy established by the Village Board which requires a certain level of funds to be available for expenses caused
by unforeseen emergencies or revenue declines. Year-end balances in the General Operating Fund computed on a
modified accrual basis. The Village’s goal is to maintain a Fund Balance reserve of 33 percent to 40 percent of the
annual General Operating Fund Appropriation.
Village of Glenview Adopted 2016 Budget 317
C – Continued
CHARGEBACKS:
Accounting transactions which recover the expenses of one fund from another fund that received the service.
CHART OF ACCOUNTS:
A listing of the asset, liability, equity, expenditure and revenue accounts that are used in the accounting, operations
and budgeting processes.
COMMODITIES
Items which, after use, are consumed or show a material change in, or an appreciable impairment, of their physical
condition, and which are generally of limited value and characterized by rapid depreciation.
COMPREHENSIVE ANNUAL FINANCIAL REPORT (CAFR):
This official annual report presents the status of the Village’s finances in a standardized format. The CAFR is
organized by fund and contains two basic types of information: a balance sheet that compares assets with liabilities
and fund balance; and an operating statement that compares revenues and expenditures.
COMPREHENSIVE PLAN:
The overall source of information and planning for a community, which is also intended to identify a community’s
needs and establish a vision for the future.
CONTINGENCY:
An appropriation of funds to cover unforeseen events that occur during the fiscal year, such as emergencies, federal
mandates shortfalls in revenue, and similar eventualities.
CONTRACTUAL SERVICES:
Services provided by another individual, (not on Village payroll) agency, or private firm.
D
DEBT PROCEEDS – BONDS:
Funds available from the issuance of bonds.
DEBT SERVICE:
Includes principal and interest payments and handling charges on general obligation bonds, special assessment
bonds and notes.
DEBT SERVICE FUND:
A fund used to account for the accumulation of resources for and the payment of general long-term debt principal,
interest, and related costs.
DEFICIT:
The excess of liabilities over assets or expenditures over revenues, in a fund over an accounting period.
DELINQUENT TAXES:
Taxes that remain unpaid on and after the date on which a penalty for nonpayment is attached.
DEPARTMENT:
The basic organizational unit of the Village, which is functionally unique in its services.
DEPRECIATION:
A calculation of the estimated decrease in value of physical assets due to usage and passage of time.
Village of Glenview Adopted 2016 Budget 318
D – Continued
DISBURSEMENT:
The expenditure of monies from an account.
DISTINGUISHED BUDGET PRESENTATION PROGRAM:
A voluntary program administered by the Government Finance Officers Association to encourage governments to
publish efficiently organized and easily readable budget documents, providing peer recognition and technical
assistance to the fiscal officers preparing them.
DIVISION:
A unit of an organization which reports to a department.
E
EFFICIENCY:
The relationship between the amount of input (usually dollars or personnel time) and the amount of output, or
outcome, for an activity or program.
ENCUMBRANCES:
These are obligations in the form of purchase orders or contracts which are chargeable to an appropriation and for
which a part of the appropriation is reserved. The use of encumbrances is designed to prevent overspending and
permits officials to be certain of how much money is available for new commitments.
ENTERPRISE FUNDS:
Enterprise Funds are used to account for operations: (a) that are financed and operated in a manner similar to private
business enterprises--where the intent of the governing body is that the costs (expenses, including depreciation) of
providing goods or services to the general public on a continuing basis are financed or recovered through user
charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses
incurred, and/or net income is appropriate for capital maintenance, public policy, management control,
accountability or other purposes.
EQUALIZATION RATE:
The total ratio of assessed value to full value of taxable property in a municipality.
EQUITY:
The difference between fund assets and fund liabilities. (Fund Balance)
ESTIMATE:
Revenue and expenditure estimates for the current fiscal year which are developed as part of the budget preparation
process.
ESTIMATED REVENUE:
The amount of projected revenue to be collected during the fiscal year. The amount of revenue appropriated is the
amount approved by the Board.
EXPENDITURE:
This term refers to the outflow of funds paid or to be paid for an asset obtained or goods and services obtained
regardless of when the expense is actually paid. This term applies to all funds. (Note: An encumbrance is not an
expenditure. An encumbrance reserves funds to be expended).
EXPENSES:
Charges incurred, whether paid immediately or unpaid, for operation, maintenance, interest and other charges. (Used
primarily in Proprietary Type Funds).
Village of Glenview Adopted 2016 Budget 319
F
FIDUCIARY FUNDS (TRUST AND AGENCY FUNDS):
These funds are used to account for assets held by the Village in a trust or agency capacity for individuals, private
organizations, other governments and/or other funds. These include Expendable Trust, Nonexpendable Trust,
Pension Trust and Agency Funds. Nonexpendable Trust and Pension Trust Funds are accounted for essentially in the
same manner as proprietary funds since capital maintenance is critical. Expendable Trust Funds are accounted for
essentially in the same manner as governmental funds. Agency Funds are custodial in nature (assets equal liabilities)
and do not involve measurement of results of operations.
FISCAL POLICY:
A government’s policies with respect to revenues, spending, an debt management as these relate to government
services, programs and capital investment. Fiscal policy provides an agreed-upon set of principles for the planning
and programming of government budgets and their funding.
FISCAL YEAR:
The time period designated by the Village signifying the beginning and ending period for recording financial
transactions. The Village of Glenview has a fiscal year of January 1 through December 31 which is also referred to
as a calendar year.
FIXED ASSETS:
Assets of a long-term character, which are intended to be held or used, such as land, buildings, machinery, furniture
and other equipment.
FIXED COST:
The costs of providing goods or services that do not vary proportionately to the volume of goods or services
provided.
FLEET:
The vehicles owned and operated by the Village.
FORECAST:
A projection of future revenues and/or expenses based on historical and current economic, financial and
demographic information.
FORFEITURE:
The automatic loss of property, including cash, as a penalty for breaking the law or as compensation for losses
resulting from illegal activity. Once property has been forfeited, the Village may claim it, resulting in confiscation of
the property.
FULL-TIME EQUIVALENT (FTE):
A part-time position converted to the decimal equivalent of a full-time position based upon 2,080 hours per year.
For example, a part-time clerk working 20 hours per week, 26 weeks per year would be the equivalent to .25 of a
full-time position.
FUNCTIONAL CLASSIFICATION:
A means of presenting budgetary data in terms of the major purposes being served. Each program or activity is
placed in the same category (e.g. administration, fire, police) that best represents its major purpose, regardless of the
spending agency or department.
FUND:
A fiscal and accounting entity with a self balancing set of accounts, recording cash and other financial resources,
together with all related liabilities and residual equities or balances and changes therein, which are segregated for the
purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations,
restrictions or limitations.
Village of Glenview Adopted 2016 Budget 320
F – Continued
FUND ACCOUNTING:
The accounts of the Village are organized on the basis of funds and account groups, each of which is considered a
separate accounting entity. The operations of a fund are accounted for with separate sets of self balancing accounts
that comprise its asset, liability, fund equity, revenue and expenditure accounts, as appropriate. Government
resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be
spent and the means by which spending activities are to be controlled.
FUND BALANCE:
The excess of assets over liabilities and is, therefore, also known as surplus funds.
FUND TRANSFER:
A budgeted transfer of funds to another fund.
G
GENERAL FUND:
The General Fund is the general operating fund of the Village. It is used to account for all financial resources except
those required to be accounted for in another fund.
GENERAL OBLIGATION BONDS:
Bonds in which the full faith and credit of the issuing government are pledged.
GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP):
Uniform minimum standards for financial accounting and recording, encompassing the conventions, rules, and
procedures that define accepted accounting principles.
GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB):
The independent organization that establishes and improves standards of accounting and finaicnial reporting for U.S.
state and local governments.
GOAL:
A statement of broad direction, purpose or intent based on the needs of the community.
GOVERNMENTAL FUND TYPE:
One of three broad fund categories which also includes proprietary funds and fiduciary funds; this fund category
includes activities usually associated with a typical state or local government operation; composed of four types:
general fund, special revenue fund, capital projects fund and debt service fund.
GOVERNMENTAL ACCOUNTING:
The composite of analyzing, recording, summarizing, reporting and interpreting the financial transactions of
governmental units and agencies.
GOVERNMENTAL FUNDS:
General, Special Revenue, Debt Service and Capital Project funds.
GRANT:
A contribution by one governmental unit or other organization to another. The contribution is usually made to aid in
the support of a specified function.
H
HOME-RULE:
A home-rule unit may exercise any power and perform any function pertaining to its government and affairs
including but not limited to the power to regulate for the protection of the public health, safety, morals and welfare;
to license; to tax; and to incur debt. The Village of Glenview is a home-rule municipality.
Village of Glenview Adopted 2016 Budget 321
I
INFLATION:
A substantial rise in the general level of prices related to an increase in the volume of money, resulting in the loss of
value of currency.
INFRASTRUCTURE:
Public domain fixed assets including: roads, bridges, curbs, gutters, sidewalks, drainage systems, lighting systems
and other items that have value only to the Village.
INTERFUND TRANSFERS:
Legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be
expended.
INTERGOVERNMENTAL REVENUE:
Revenue received from or through the Federal, State or County Government.
INTERNAL SERVICE FUND:
A fund used to account for the financing of goods or services provided by one department or agency to other
departments or agencies.
INVENTORY:
A detailed listing of property currently held by the government.
L
LEVY:
To impose or collect taxes, special assessments, or service charges for the support of Village activities.
LIABILITIES:
Debt or other obligations arising in the past, which must be liquidated, renewed or refunded at some future date.
LINE ITEM BUDGET:
A budget that allocates funds to specific cost centers, accounts or objects, (e.g., salaries and office supplies.)
LIQUIDATION:
To convert assets into cash.
LONG-TERM DEBT:
Bonded debt and other long-term obligation, such as benefit accruals, due beyond one year.
M
MANDATE:
A requirement from a higher level of government that a lower level of government perform a task in a particular
way or by a particular standard.
MILL:
A taxation unit equal to one dollar of tax obligations for every $1,000 of assessed valuation of property.
MILLAGE:
The tax rate on real property based on $1.00 per $1,000 of assessed property value.
Village of Glenview Adopted 2016 Budget 322
M – Continued
MISCELLANEOUS REVENUE:
Those revenues that are small in value and not individually categorized.
MISSION STATEMENT:
The statement that identifies the particular purpose and function of a department.
MODIFIED ACCRUAL BASIS OF ACCOUNTING:
Basis of accounting in which (a) revenues are recognized in the accounting period in which they become available
and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred,
if measurable, except for un-matured interest on general long-term debt and certain similar accrued obligations,
which is recognized when due.
MUNICIPAL CODE:
A collection of laws, rules and regulations that apply to the Village and its Citizens.
O
OBJECT CLASSIFICATION:
A means of identifying and analyzing the obligations incurred by the Village in terms of the nature of the goods or
services purchased (e.g. personnel compensations, commodities, capital outlays, contractual services and personnel
benefits), regardless of the agency involved or purpose of the programs for which they are used.
OBJECTIVE:
Something to be accomplished in specific, well-defined and measurable terms and that is achievable within a
specific time frame.
OPERATING BUDGET:
A financial plan that pertains to daily operations that provides basic governmental services. The operating budget
contains appropriations for such expenditures as personnel, supplies, utilities, materials, travel and fuel. The
operating budget presents proposed expenditures for the fiscal year and estimates the revenues to fund them.
OPERATING EXPENSES:
Fund expenses that are ordinary, recurring in nature and directly related to the fund’s primary service activities.
OPERATING REVENUES:
Funds that the government receives as income to pay for ongoing operations. It includes such items as taxes, fees
from specific services, interest earnings and grant revenues. Operating revenues are used to pay for day-to-day
services.
OPERATING TRANSFER IN/OUT:
A planned transfer of monies from one fund to another to assist in financing the operations of the recipient fund.
ORDINANCE:
A formal, legislative enactment by the Village that carries the full force and effect of the law, within corporate
boundaries of the Village, unless in conflict with any higher form of law such as state or federal.
OUTLAYS:
Checks issued, interest accrued on public debt or other payments made, offset by refunds and reimbursements.
Village of Glenview Adopted 2016 Budget 323
P
PER CAPITA:
A measurement of the proportion of some statistic to an individual resident determined by dividing the statistic by
the current population.
PERSONNEL COSTS:
Costs of wages, salaries, retirement, and other fringe benefits for Village employees; one of the five major expense
categories defined in the financial plans.
PERFORMANCE INDICATORS:
Specific quantitative and qualitative measures of work performed as an objective of the department.
PERFORMANCE MEASURE:
A measure that is established to evaluate the effectiveness and efficiency of specific service.
POLICY BUDGET:
The Village of Glenview’s process is to present the recommendations for the annual work program of services
provided to the citizens, the annual budget, and the long-range financial plan.
PRODUCTIVITY:
A measure of the increase of service output of Village programs compared to the per unit of resource input invested.
PROPERTY TAX LEVY:
A tax based on the assessed value of a property. Tax liability falls on the owner of record as of the appraisal date.
PROPERTY TAXES:
Used to describe all revenues received in a period from property taxes, both current and delinquent, including all
related penalties and interest. Property taxes are levied on both real and personal property according to the
property’s valuation and tax rate.
PROPRIETARY FUNDS:
Activities found in this category are many times seen in the private sector and are operated in a manner similar to
their counterparts in the commercial world; the focus of these funds is on the measurement of net income, composed
of two fund types: enterprise funds and internal service funds.
PURCHASE OF SERVICE AGREEMENT (PSA):
Agreement which outline the terms of contracts in which the Village enters into with outside agencies to provide
services that the Village does not currently offer.
PURCHASE ORDER:
A written legal document stating or confirming an offer to buy goods or services, which upon acceptance by a
vendor becomes a contract. Its main function is to expedite and control buying by the Village.
Q
QUALITY:
Doing the right things right the first time, continuous improvement, meeting or exceeding customer expectations.
QUARTERLY FINANCIAL REPORTING:
A periodic outline aimed at communicating the Village’s fiscal condition to stakeholders’ (Council, staff, residents)
to serve as an update of important components of the annual budget.
Village of Glenview Adopted 2016 Budget 324
R
RESERVE:
(1) An account used to earmark a portion of a fund balance to indicate that it is not appropriate for expenditure and;
(2) an account used to earmark a portion of fund equity as legally segregated for a specific future use.
RESERVE FUND BALANCE:
Reported to denote portions of fund balance that are either legally restricted to a specific future use or not available
for appropriation or expenditure.
RESOLUTION:
A legislative act by the Village with less legal formality than an ordinance.
RESTITUTION:
Revenues collected in payment for damage to Village property.
RETAINED EARNINGS:
An equity account reflecting the accumulated earnings of an Enterprise Fund.
REVENUES:
Money received into a fund from outside the fund that, together with fund balances, provide the financial resources
for a given fiscal year.
REVENUE BONDS:
Bonds in which principal and interest are paid exclusively from enterprise fund earnings.
REVISED BUDGET:
The adopted budget as formally adjusted by the Village Board.
S
SALES TAX:
Tax imposed on taxable sales of all final goods.
SPECIAL ASSESSMENT:
A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or
service deemed to primarily benefit those properties.
SPECIAL ASSESSMENT FUNDS:
A fund used to account for the financing of public improvements or services deemed to benefit the properties against
which special assessments are levied.
SPECIAL REVENUE FUNDS:
Funds used to account for the proceeds from specific revenue sources (other than trusts or major capital projects)
that are legally restricted to expenditures for specific purposes.
STRATEGIC PLAN:
A blueprint of ideas intended to serve as a tool for the implementation of a Comprehensive Plan.
T
TAX LEVY:
The total amount to be raised by general property taxes for a purpose specified in the Tax Levy Ordinance.
Village of Glenview Adopted 2016 Budget 325
T – Continued
TAXES:
Compulsory charges levied by a government for the purpose of financing services performed for the common
benefit of the people. This term does not include specific charges made against particular persons or property for
current or permanent benefit, such as special assessments.
TRIAL BALANCE:
A list of the balances by account in a ledger kept by double entry with the debit and credit balances shown in
separate columns. If the totals of the debit and credit columns are equal or their net balance agrees with a control
account, the ledger from which uses total expenditures and transfers to other funds that decreases net financial
resources.
U
UNRESERVED FUND BALANCE:
Represents assets that are not considered “expandable available financial resources.” Examples of this category
include advances to other funds and non-current loans receivable.
USER CHARGES:
The payment of a fee for direct receipt of public service by the party benefiting from the service.
V
VARIABLE RATE:
A rate of interest subject to adjustment.
Village of Glenview Adopted 2016 Budget 326
Commonly Used Acronyms
AA: Affirmative Action
ADA: Americans with Disabilities Act
APWA: American Public Works Association
BAN: Bond Anticipation Note
CAD: Computer Aided Dispatch, Computer Aided Design
CAFR: Comprehensive Annual Financial Report
CBD: Central Business District
CERF: Capital Equipment Replacement Fund
CIP: Capital Improvements Program
CPM: Center for Performance Measurement
DARE: Drug Awareness Resistance Education program
DPW: Department of Public Works
EMS: Emergency Medical Services
EPA: Environmental Protection Agency
FTE: Fulltime equivalent
FRRF: Facility Repair and Replacement Fund
GAAP: Generally Accepted Accounting Principles
GASB: Governmental Accounting Standards Board
GFOA: Government Finance Officers Association
GSB: Glenview State Bank
HHW: Household Hazardous Waste
HR: Human Resources
ICMA: International City/County Management Association
IDOT: Illinois Department of Transportation
IEPA: Illinois Environment Protection Agency
IMRF: Illinois Municipal Retirement Fund
IMS: Infrastructure Management Services
IT: Information Technology
J.U.L.I.E.: Joint Utility Location Information & Excavation System
MERF: Municipal Equipment Repair Fund
MGP: Municipal GIS Partners
NPDES: 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
STAF: Special Tax Allocation Fund
USEPA: United States Environmental Protection Agency
VMO: Village Manager’s Office
VSP: Voluntary Separation Program
Village of Glenview Adopted 2016 Budget 327