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HomeMy Public PortalAbout2017 Adopted Budget  / ~ , 1q17 ADOPTED ANNUAL BUDGET VILLAGE OF GLENVIEW Fiscal Year 2017 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: Donald K. Owen Interim 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 45,969 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 288 full-time employees in six municipal departments; Administrative Services, Community Development, Fire, Village Manager's Office, Police, and Public Works. Village of Glenview Adopted 2017 Budget 1 Village of Glenview Profile…………………………………………………………………………………..1 GFOA 2016 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……………………………………………………………………………………..36-37 Department Business Plans……………………………………………………………………………..39-45 Performance Measures………………………..……………………………………………………………47-49 Summary by Fund Village of Glenview Fund Structure …………………………………………………………………………51 Revenue Highlights ……………………………………………………………………………………….52-57 Expenditure Highlights ……………………………………………………………………………………58-61 All Funds Summary …………………………………………………………………………………………63 2017 Village Sources and Uses……………………………………………………………………………….64 2017 Fund Balance Statements……………………………………………………………………………65-68 Corporate Fund Corporate Fund Summary ………………………………………………………………………………..71-76 Special Revenue Funds Police Special Fund………………………………………………………………………………………….79 Foreign Fire Fund ……………………………………………………………………………………………80 Special Tax Allocation Fund (TIF)……………………………………………………………………..81-82 Waukegan/Golf TIF Fund………………………………………………………………………………….83-84 Table of Contents Village of Glenview Adopted 2017 Budget 2 Enterprise Funds Enterprise Funds Overview…………………………………………………………………………………87 Glenview Water and Sanitary Sewer Funds Overview………………………………………………………88 Glenview Water Fund………………………………...…………………………………………………….89-91 Glenview Sanitary Sewer Fund……………………………………...…………………………………...92-94 Wholesale Water Fund…………………………………………………………………………………..95-96 Commuter Parking Fund ………………………………………………………………………………….97-98 North Maine Water and Sewer Fund……………………………………………………………………99-100 Internal Service Funds Municipal Equipment Repair Fund …………………………………………………………………..103-104 Capital Equipment Replacement Fund ………………………………………………………………….105-106 Insurance and Risk Fund……………………………………………………………………………..107-108 Facility Repair and Replacement Fund ………………………………………………………………….109-110 Trust and Agency Funds Trust and Agency Fund Overview ……………………………………………………………………………113 Police Pension Fund………………………………………………………………………………………..114 Firefighters’ Pension Fund…………………………………………………………………………………..115 Escrow Deposit Fund………………………………………………………………………………………..116 Special Service Area Bond Fund…………………………………………………………………………..117 Capital Project Funds Capital Project Funds Overview……………………………………………………………………………..119 Capital Projects Fund………………………………………………………………………………………..120 Glen Capital Projects Fund…………………………………………………………………………………..121 Permanent Fund……………………………………………………………………………………………..122 Motor Fuel Tax Fund………………………………………………………………………………………..123 Debt Funds Corporate Purpose Bonds Fund……………………………………………………………………………..125 Budgets by Department Department Operating Overview…………………………………………………………………………...127 Department Operating Summary……………………………………………………………………..128-129 Village Board of Trustees……………………………………………………………………………….131-134 General Government…………………………………………………………………………………….137-144 Village Manager's Office Department………………………………………………………………..145-160 Administrative Services Department…………………………………………………………………..161-178 Public Works Department……………………………………………………………………………..179-196 Police Department………………………………………………………………………………………197-201 Fire Department………………………………………………………………………………………..203-207 Community Development Department………………………………………………………………….209-222 Village of Glenview Adopted 2017 Budget 3 Capital Spending and Debt Management Capital Spending…………………………………………………………………………………………225-238 Debt Management………………………………………………………………………………………239-256 Component Unit Village of Glenview Public Library…………………………………………………………………..259-263 Supplementary 2017 Budget Resolution………………………………………………………………………………….265-266 2016 Tax Levy………………………………………………………………………………………..269-272 Budget by Department, Fund and Cost Category……………………………………………………….275-298 Glossary of Terms……………………………………………………………………………………..301-312 Commonly Used Acronyms………………………………………………………………………………..313 Village of Glenview Adopted 2017 Budget 4 The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Presentation to the Village of Glenview, Illinois for its annual budget for the fiscal year beginning January 1, 2016. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communication device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. Village of Glenview Adopted 2017 Budget 5 Village of Glenview Adopted 2017 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 2017. The Board of Trustees held three public budget workshops throughout the months of September and October, as well as a Capital Improvement Program (CIP) 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 2017 budget goals support our recent transition from a high growth community to a stable, mature community: 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 will meet 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 2016 property tax levy to be collected in 2017, the levy includes an increase to capture the Equalized Assessed Value (EAV) associated with newly annexed, constructed or improved property, which is 1.36% for the 2015 tax year, or $154,865. It is important to note that collecting taxes for this new EAV will have no impact on current taxpayers. An additional $200,000 will also be added to the levy, to help balance the 2017 budget as well as to assist in the sustainability of a balanced budget in the future years of 2018 and beyond. The adopted budget includes Village-wide revenues of $165,862,313, of which $69,168,902 are in the Corporate Fund. The Village-wide expenditures are $164,061,922, of which $69,547,412 are in the Corporate Fund. It should be noted that the expenditures in excess of revenues in the Corporate Fund 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. 2017 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, which includes a fully funded transfer to the CIP. The 2017 Budget achieves this goal with a projected ending fund balance of 35.4%, including the annual scheduled transfer to the Capital Projects Fund of $5,000,000. As stated, the 2017 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 identify and take advantage of cost efficiencies, and to develop a staffing model that is lean, 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 procuring goods and services. Management continues to pursue opportunities to increase efficiency and control costs through partnerships, alternative service delivery models, and adoption of innovative practices and technologies. For example, the Village has worked to contain costs of our Village of Glenview Adopted 2017 Budget 7 workforce through managed competition of services, implementing two-tier wage structures, and offering a Voluntary Separation Program. Another success story is the Village’s aggressive pursuit of outside funding for capital projects. From 2005 to 2015, the Village received over $20,364,975 in state and federal funds to support a number of infrastructure projects. Additionally, the Village has been able to secure $16,600,000 in state and federal funds for projects for 2016 – 2021 (approximately $8,100,000 for roadways, $6,600,000 for stormwater infrastructure, $1,900,000 for bike/pedestrian improvements, and $12,000 for miscellaneous projects). The 2017 CIP budget contains approximately $16,900,000 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. After the economic recession from 2008 to 2013, recent revenue trends have shown continued improvement in many areas, with general and home rule sales tax growing slightly in each of the last few years. Recent major commercial developments boosted Building Permits and Annexation Fees in 2014 and 2015 and will contribute to growth in Property Tax, Utility Tax and Sales Tax revenues in the future. Now that the Village has grown closer to being fully built out and one-time large development projects have been or are nearly completed, Building Permits and related development revenues in the 2017 budget are projected to return to normal levels of year-over-year growth. Other revenues experiencing changes include utility taxes on gas and telecommunications. During 2016, the Village Board amended the current tax structure for natural gas consumption from a combined Municipal Utility Tax (MUT – based on price) and Gas Utility Tax (GUT - based on number of therms) to a straight GUT tax, which will stabilize the revenue stream by taking the price per therm out of the equation and be more predictable for budgeting purposes. Telecommunications utility tax revenue continues to decline due to decreased use of landlines. During and after the recession, the Village was able to keep the levy flat until 2015, only capturing the new EAV each year as described above. The efforts of management to find cost-saving measures continue today, but risks associated with the State’s budget and the pressure of increasing pension costs has driven the need for higher revenues in 2016 and 2017. In addition to the property tax increase mentioned above, this budget includes increased permit fees for mid-sized development to ensure that the Village recoups expenses directly linked to supporting development activity. The Local Motor Fuel Tax increased two cents per gallon to a total of four cents per gallon, which will be dedicated to the CIP for road improvements. 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 consist of the following:  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. Village of Glenview Adopted 2017 Budget 8  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.  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, Donald K. Owen Interim Village Manager Village of Glenview Adopted 2017 Budget 9 VILLAGE OF GLENVIEW INTRODUCTION AND OVERVIEW Village of Glenview Adopted 2017 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 fund and by department. 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 Interim Village Manager, which discusses the economic and fiscal challenges facing the Village as the 2017 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 2017 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 2017 budget by division, character and fund is also provided. Village of Glenview Adopted 2017 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 2017 Budget Resolution, 2016 Tax Levy documents, Summary Sheet of the FY 2017 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 2017 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 2017 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 45,969. Village of Glenview Adopted 2017 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 Care, now called Journey Care  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 and a 1.5 acre retail building site which houses a 13,000 square foot CVS Pharmacy. This development was fully complete during 2016  In 2012, the Village Board also approved a Business Improvement District to facilitate substantial intersection improvements at Chestnut Avenue and Waukegan Road, and to support the retailers by providing better access. This project began 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  Approved in 2014, the Glen Gate Development at the northeast corner of Golf and Waukegan Roads, which 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 and regional intersection improvements coordinated with the Illinois Department of Transportation  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 residential West Gate at the Glen project is over 80% sold out with a majority of the residences constructed. The 1200 seat Willow Creek Community Church designed by famed architect Adrian Smith opened mid-December 2016  Additional projects completed in 2014 include a 40,000 square foot Heinen’s grocery store, the opening of a combined auto dealership at the Willow Road and Patriot Boulevard intersection. Various projects totaling nearly 150,000 square feet of new space developments along the Milwaukee Avenue corridor, including a large building addition to Abt Electronics, were completed in 2015  In 2015, 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 area to the Park District for future preservation with The Grove, a National Historic Landmark. Construction began in 2016 Village of Glenview Adopted 2017 Budget 15  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. With the move, the former Village Hall site is scheduled to be sold to a residential developer who will seek approvals for the mixed-use development in 2017  In 2016, the Village approved the opening of its first craft brewery and tasting room. Ten Ninety Brewing Company moved into a newly renovated building in the Downtown District  Also in 2016, plans for a new 3,500 square foot Culver’s Restaurant and 4,200 square foot outlot building were approved near the Chestnut and Waukegan intersection, and along Chestnut Road to the west near Lehigh Avenue a new 15,000 square foot children’s daycare named the Kensington School for 140 infants to preschoolers was approved. Construction of both developments will commence in 2017  The entire streetscape of The Glen Town Center was reconstructed in 2016, leading to additional landscaping and lighting features and dedicated zones for pedestrians and outdoor diners. The Village’s 2015 assessed valuation was $2,012,901,053; of this amount, 74.3% was classified as residential, and 25.7% was commercial/industrial. Village of Glenview Adopted 2017 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 2015 45,969 * Source: U.S. Census Bureau and American Communities Survey Estimates Age Information 2000 Census 2010 Census 2015 ACS Median Age 41.3 45.5 45.7 Village of Glenview Adopted 2017 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 2015 ACS Average Household Size 2.67 2.62 2.76 Median Home Value $336,000 $534,700 $473,600 Education* High School Graduate or Higher 27,215 94.30%29,723 95.70%31,140 96.0% Bachelor's Degree or Higher 16,140 55.90%19,474 62.70%20,111 62.0% *Population over the age of 25 2000 Census 2010 Census 2015 ACS Village of Glenview Adopted 2017 Budget 18 Owner versus Renter Occupied Housing Principal Property Taxpayers 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 2015 ACS Mean Travel Time (in minutes) 29.4 29.8 30.5 13,603 - 87.97% 14,151 - 84.32% 13,797 - 81.82% - 2,000 4,000 6,000 8,000 10,000 12,000 14,000 16,000 18,000 2000 Census 2010 Census 2015 ACS Renter Occupied Housing Owner Occupied Housing Taxpayer Percentage of Total Village TAV ITW $ 30,670,289 1.29% CLF (formerly Grubb & Ellis) 28,098,453 1.18% Oliver McMillan LLC 24,732,855 1.04% Astella US Holdings 19,371,092 0.81% Mid America Asset 19,239,403 0.81% Northshore University 14,555,149 0.61% Abt Electronics 14,289,124 0.60% Anixter, Inc. 13,691,828 0.57% Thomson Reuters Pts 12,832,898 0.54% AGF Sanders Office 12,479,920 0.52% Taxable Assessed Valuation (TAV) Village of Glenview Adopted 2017 Budget 19 Commuting Mode of Transportation Economic Characteristics Village of Glenview Adopted 2017 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 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% 2015 2,254 -2.42% 25,611 2.74% Village of Glenview Adopted 2017 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 4.4%, which is 1.7% below the State of Illinois rate of 6.1% and 0.6% below the National rate of 5.0%. *Source: Illinois Department of Employment Security Village of Glenview Adopted 2017 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 Improvement 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 2017 Budget 23   Village of Glenview Organization Chart Residents of Glenview Village Board Village Manager Village Manager's Office Administration Human Resources Communications Legal Services Joint Dispatch Administrative Services Administration Support Services (GIS & IT) Finance Resolution Center Strategic Services Records Public Works Administration Facilities Streets and Forestry Water and Sewer Fleet Services Police Police Operating Police Pension Fire Fire Operating Fire Pension Foreign Fire Insurance Community Development Administration Inspectional Services Planning Engineering Capital Projects Special Service Areas Village of Glenview Adopted 2017 Budget 24 Schedule Kick-off June Department Head Retreat Budget Entry Training Level 1 - Department Budget Development August Departments complete budget entry for 2016 Projections and 2017 Budget Budget Team Reviews 2016 Projections and 2017 Budget - All Funds Level 2 - Manager Review August Village Manager, Village Departments and Budget Team Review Department Budgets 2017 Personnel Initial Projections Complete Level 3 - Budget Workshops/Board Review September 12, 2016 Public Presentation of Corporate Fund Projections October 5, 2016 Public Presentation of Corporate Fund Department Budgets, Water and Sewer Rates and Miscellaneous Funds October 24, 2016 Public Presentation of Capital Improvement Program and Remaining Funds Level 4 - Levy Hearing and Public Budget Display November 15, 2016 Public Hearing on Proposed 2016 Tax Levy Ordinance (First Reading) November 15, 2016 Public Hearing on Proposed 2016 SSA Tax Levy Ordinances (First Reading); adoption of same November 21, 2016 Proposed Budget on Display for Public Inspection at Village Hall, Library and on the Village's Website November 29, 2016 2017 Public Employee Total Compensation Packages posted on Village Website Level 5 - Budget Hearing, Levy and Budget Adoption and Legal Filings December 6, 2016 Public Hearing on the Proposed 2017 Budget; adoption of same December 6, 2016 Proposed 2016 Tax Levy Ordinance (Second Reading); adoption of same December 20, 2016 File 2017 Budget Resolution, 2016 Tax Levy and 2016 SSA Levy with the Cook County Clerk December 20, 2016 File 2017 Certificate of Estimated Revenue by Source with the Cook County Clerk December 20, 2016 File Truth in Taxation Certification with the Cook County Clerk 2016 Schedule for FY 2017 Budget Preparation Village of Glenview Adopted 2017 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 2017 budget process. Village of Glenview Adopted 2017 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 12 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 21 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 24 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 6 Adoption of the Annual Budget by the Board of Trustees Prior to the start of the fiscal year Prior to the start of the fiscal year Dec 6 Public Hearing in the Proposed Tax Levy Prior Adoption Prior to Adoption Nov 15 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 6 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 20 Filing the Truth in Taxation Certification On or before the last Tuesday in December Filed with the Tax Levy Dec 20 Filing the Budget Ordinance with the County Clerk’s Office Within 30 days of adoption by the Board of Trustees Dec 20 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 2017 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 2017 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 2017 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 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 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 Village of Glenview Adopted 2017 Budget 30 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 forth in the Village’s Fund Balance Policy.  The Budget Document will be published in a format that satisfies all criteria of the Government Finance Officers Association Distinguished Budget Award 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 2017 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 project 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 2017 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 2017 Budget 33 VILLAGE OF GLENVIEW BUSINESS PLANS AND PERFORMANCE MEASURES Village of Glenview Adopted 2017 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 2017 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 Improvements.  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 2017 Budget 35 Department Action Steps Primary Department Target Date Continue the update of the water and sewer rate model which began in 2016 including conducting a cost of service study in 2017 that would potentially affect the 2018 Glenview water rates Administrative Services Q3 2017 Continue to monitor the actuarial assumptions used for estimating future economic outcomes for the Village public safety pension funds. Ensure that the objectives of the Police and Fire Pension Funding Policies are met Administrative Services Ongoing Continue to monitor the requirements of adopted GASB pronouncements, in particular, GASB 74 and 75 which changes the Village reporting for Other Post-Employment Benefits (OPEB) which are the benefits provided to retired employees Administrative Services Q4 2017 Make recommendations to ensure structural balance in Village's 3-year operating budget Administrative Services Ongoing Review financial policies (Purchasing and Insurance/Risk Management Fund Balance) with the Board of Trustees Administrative Services Ongoing Use remaining North Maine Fund cash for 2016 reallocations. Close North Maine Fund by December in alignment with the final 2007B debt payment Administrative Services Q2 2017 Analyze service delivery methods to evaluate workflows, identify opportunities for improvement and achieve efficiencies and cost savings Village Manager's Office Ongoing Continue development and utilization of the upgraded Village intranet site (EIC) to streamline workflow processes and facilitate collaboration Administrative Services Q4 2016 Continue to make progress on records management through conversion of documents into electronic document management system and through compliance with records retention schedule Administrative Services Ongoing Evaluate software for residents to view their water consumption online Administrative Services Q4 2016 Manage Public Works interior building renovation to achieve operational efficiencies and scheduled building maintenance Public Works Q2 2017 Analyze implementation of wearable recording devices for the Police Department along with future technology Administrative Services Q4 2017 Continue GIS data development and analysis (ADA Intersection Compliance, Mutual Aid, Parking Ordinance, pavement markings, etc.)Administrative Services Q4 2017 Continue to enhance and expand the offering of public fillable forms Administrative Services Q4 2017 Develop and implement GovITC computer and network standards to achieve savings Administrative Services Q4 2016 Develop next three-year IT strategic plan Administrative Services Q3 2016 Expand electronic distribution of Commission packets Administrative Services Q2 2017 Adoption of text amendments to create an administrative approval process (real estate signs; minor site plan modifications; fences; number of signs permitted on industrial campuses, etc.)Community Development Q1 2017 Coordinate with the Village's Development Advisor to establish a potential business incentive tool box (e.g. tenant and façade improvement loans or grants)Community Development Q4 2017 Create a more effective outreach program to better understand the trends and challenges impacting our major employers and sales-tax generating businesses and how to proactively address their concerns Community Development Ongoing Expand the available resources in the New Business Guidebook and work with the Chamber on ways to educate owners on how to establish a new business in Glenview Community Development Q4 2017 Implementation of the 2016 Comprehensive Plan recommendations and discussion of topics such as wayfinding and gateway signage, text amendments, and redevelopment scenarios for the identified subareas throughout the Village Community Development Q4 2017 Manage ongoing development projects such as the Bess parcel, Grove/Waukegan, the former AMC building, the Prairie Glen Corporate Campus vacant lots, the Gibson property, and the Glen Town Center Community Development Ongoing Administrative Goal Continue analyzing operations, staffing, and programs to ensure cost- effective, efficient, and quality service is provided to residents and businesses OperationsContinue 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 TechnologyFinancial Policies and PracticesContinue improving operating budget, financial practices to promote efficient service delivery, fiscal responsibility, and transparency Economic Development Enhance the Village’s community planning and economic development efforts to continue improving the quality of life in the Village of Glenview Village of Glenview Adopted 2017 Budget 36 Department Action Steps Primary Department Target Date Continue and expand Municipal Partnering Initiative (MPI) projects/participation in order to achieve cost savings containment by leveraging economies of scale Public Works Ongoing Continue seeking funds through the State and Federal appropriations and authorization process Community Development Ongoing Continue to monitor the Amtrak Hiawatha service expansion process, including objecting to any modifications of the A-20 staging area which would significantly impact many Glenview neighborhoods and businesses Community Development Ongoing Coordination with School District 34 on the Village's construction of a storm water detention facility on Lyons school property to provide flood relief benefits for the Bonnie Glen neighborhood Community Development Ongoing Monitor dispatch service operations and performance to ensure quality service to all agency customers. Evaluate potential joint dispatch opportunities Village Manager's Office Ongoing Monitor the State budget process to ensure high-priority IDOT intersections get programmed and constructed; Intersection Design Studies (IDS) are needed for Lake/Waukegan and Shermer/Willow Community Development Ongoing Proactively monitor federal and state legislative issues and advocated action where necessary. Focus particularly on pension reform, streamlined sales tax, state-shared revenues, and other potential revenue and budgetary impacts Village Manager's Office Ongoing Continue advocating for a long-term solution for the Tall Trees neighborhood flooding with the use of Army Corps of Engineers and the Metropolitan Water Reclamation District (MWRD) ($6.6 million) funding Community Development Ongoing Continue implementation on the accelerated stormwater improvement program as approved by the Village Board moving forward projects as designs are completed and local support is received Community Development Q4 2017 Continue the implementation of the 2017-2021 Capital Improvement Program (CIP) including the three year design process to ensure that project estimates are accurate and project's ready for letting and provide an update to the Village Board on CIP needs Community Development Q3 2017 Continue to process Stormwater Area Management Program (SWAMP) “last-call” requests submitted before the 2015 deadline Community Development Ongoing Implement new sanitary sewer system infiltration and inflow reduction program as required by the MWRD. The program requires smoke testing the sewer lines and manholes to identify illegal connections and leaks Community Development Q4 2018 Successfully manage the 2017 Downtown Glenview Road Streetscape (June 2017 start) and Harlem Road watermain (April 2017 start) projects Community Development Q4 2017 Continue to update and develop features on the Village of Glenview mobile application that was released in spring 2016 Village Manager's Office Q4 2016 Develop a communications plan to outline how and when different platforms should be utilized to communicate with residents and the public Village Manager's Office Q3 2016 Continue succession planning efforts to develop employees’ skill sets in order to plan for future organizational needs Village Manager's Office Ongoing Continue to host the Citizen's Police Academy with Class #11 planned to commence in 2017 Police Q1 2017 Continued development of training programs to meet the needs of the Police Department, including crisis intervention training (CIT) and de-escalation training Police Q1 2017 Update the Village's Employee Handbook that outlines policies, procedures and benefits for all Village employees Village Manager's Office Q4 2016 Administrative Goal Continue improving the capital improvement program planning process pertaining to infrastructure and facilities projects in an effective, fiscally – responsible manner Communications 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 employees Continue developing intergovernmental relationships to enhance the overall quality of life in the Village Intergovernmental RelationsCapital ImprovementsVillage of Glenview Adopted 2017 Budget 37 VILLAGE OF GLENVIEW DEPARTMENT BUSINESS PLANS Village of Glenview Adopted 2017 Budget 38 Department Business Plan Category and Target Date Village Manager's Office Provide courteous, prompt and efficient service to enhance the level of resident and customer satisfaction Customer Service Catalog and preserve Village ordinances, resolutions, agreements and Village Board meeting minutes Ongoing Respond to requests for information with expediency and accuracy. Coordinate FOIA requests with legal and departmental representatives Ongoing Assist the public with requests for special events, processing permits and bringing event-related information to the attention of Village Board as warranted Ongoing Ensure 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 policies Organization Coordinate the Village Board's annual goal-setting retreat and provide all necessary preparatory reports and supporting commentary for this retreat Q3 2017 Coordinate an annual schedule of Executive Sessions and Workshops with the Village Board Ongoing Provide timely information updates to the Village Board Ongoing Provide orientation for newly elected officials and assist with new commissioners orientations Ongoing Conduct semi-annual review for release of Executive Session minutes and destruction of audio tapes Q1 & Q3 2017 Ensure legal and legislative support is used efficiently Financial Health Review legal and legislative expenditures to ensure costs are assigned correctly and remain within budget Ongoing Monitor federal and state legislative action that could have an impact upon the Village. Closely monitor State budgetary actions or impacts Ongoing Ensure the Village maintains a competitive and cost-effective compensation plan to attract and retain quality employees Financial Health Conduct annual health plan review and analyze estimated cost impact of new federal health insurance coverage requirements, and develop a responsive long-term Village strategy Ongoing 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 market the PUSH wellness program to increase employee participation Ongoing Implement the benefit eligibility software Business Solver Q2 2017 Comply with federal reporting requirements for the Affordable Care Act for benefit year 2016 Q1 2017 Continue to provide value added services that enable Village Departments to meet their goals and objectives Organization Develop 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 Continue to evaluate and improve processes that result in greater efficiencies (i.e. applicant tracking) Q3 2017 Update Employee Handbook Q4 2017 Facilitate Firefighter recruitment process and establish eligibility list Q2 2017 Continue to support and refine recruitment process for Telecommunicators and Pre-Certified Police Officers Ongoing Maintain and enhance the Village's risk management function and loss prevention programs in order to minimize the frequency and severity of loss Organization Provide quarterly risk management trend reports for department head team Ongoing Continue to analyze and evaluate insurance options, including excess liability pool, IRMA, and self insured models Ongoing Support the communications goals and action steps of each Department/ Division’s Business Plan; the Village Organization Continue producing and improving Village Report, E-Glenview, relevant web content, and printed materials as requested by Departments and more as requested Ongoing Increase 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 platforms Ongoing Continue with volunteer programming utilizing GVTV studio and volunteer talent Ongoing Continue to add to the content of the GVTV YouTube channel Ongoing Continue to develop original programming that supports village functions and community events with wide audience appeal Ongoing Complete implementation of Images Library in EIC Q3 2017 GVTV producing videos for Civic Awards 50th anniversary, train crossing safety Q3 2017 Village of Glenview Adopted 2017 Budget 39 Department Business Plan Category and Target Date Village Manager's Office Facilitate optimal responses to emergency service calls and provide high-quality dispatch services to external and internal customers Customer Service Dispatch appropriate resources on emergency service calls Ongoing Communicate regularly with internal and external customers about their needs and satisfaction Ongoing Provide efficient and high-quality service to emergency service calls to meet or exceed industry standards Ongoing Develop monthly or quarterly reporting with performance metrics to deliver to external customers Ongoing Continue to implement cross-training and cross-train staff between North (Highland Park) and South (Glenview) Dispatch Centers Ongoing Continue to review, modify, and add policies and procedures to the 9-1-1 Dispatch operations manual Ongoing Continue to manage budget, specifically overtime, FLSA, hire back, and part-time expense Ongoing Continue to build the part-time dispatcher pool Ongoing Continue leading an operations committee with members of dispatch and the fire department to improve operational awareness between the two departments and review operating procedures Ongoing Participation of dispatch staff in incident drills with external customers Ongoing Hold meetings with established advisory group for New World software with internal and external customers Ongoing Complete data conversion from the legacy New World System to the updated New World System Q1 2017 Continue to implement New World software updates Q1 2017 Implement Hosted Tyler/New World solution for Wilmette PD Q2 2017 Consolidate Glencoe Public Safety, Kenilworth, Northfield, and Winnetka PD's into GPSDC Q2 2017 Continue to explore expanded services with other agencies Ongoing Design and implement program plan for new position of QA/Training Manager Ongoing Rollout ASAP to PSAP alarm interface in New World Q3 2017 Administrative Services Department Manage the Villages accounts to ensure compliance with applicable regulations and adoption of best practices Financial Health Facilitate and monitor implementation of new 01/01/2017 rate for Local Motor Fuel Tax Q1 2017 Explore establishment of a Special Service Area loan program with a local bank Q1 2017 Obtain an off-market rating from Fitch or S&P to establish a benchmark Q2 2017 Explore conducting a Request for Qualifications for debt service paying agents Q2 2017 Explore conducting a Request for Proposal for a firm to actively manage a portion of the Village's investment portfolio Q2 2017 Finalize the updated list of bills report per Board direction to provide additional information regarding Village expenditures in an easy-to-read format Q2 2017 Continue the comprehensive review and reconciliation of development escrow accounts and review tree escrow policy Q3 2017 Review financial policies (Purchasing and Insurance/Risk Management Fund Balance) with the Board of Trustees Q3 2017 Continue to monitor the actuarial assumptions used for estimating future economic outcomes for the village public safety pension funds. Ensure that the objectives of the Police and Fire Pension Funding Polices are met Q3 2017 Evaluate, recommend and conduct process for obtaining future audit services Q3 2017 Continue the implementation of Kronos for new Time/Attendance & Scheduling software Q3 2017 Continue the update of the water and sewer rate model which began in 2016 including conducting a cost of service study that would potentially affect the 2018 Glenview water and sewer rates Q4 2017 Continue to cross-train and further document payroll, audit and debt issuance and payment functions Q4 2017 Continue to monitor the requirements of adopted GASB pronouncements, in particular, GASB 74 and 75 which change the reporting for Other Post-Employment Benefits (OPEB) which are the benefits provided to retired employees Q4 2017 Continue to improve policies and procedures related to the management of the Village's capital improvement funding and capital asset tracking Capital Improvements Complete an update to the Glen Tax Increment Financing Proforma Q4 2017 Manage schedule, prepare and file the Waukegan/Golf TIF annual report Q2 2017 Review improved capital asset tracking with the auditor Q2 2017 Budget to meet the Village's operating needs and management objectives while maintaining compliance with applicable regulations and using best practices Financial Health Continue to enhance the presentation of information in the budget document for GFOA Distinguished Budget Award submission Q1 2017 Develop a community dashboard and performance measures Q2 2017 Manage Special Census Q4 2017 Continue to monitor federal and state legislative issues particularly on pension reform and revenue to respond and appropriately budget and account for any required changes Q4 2017 Make recommendations to ensure structural balance in the village's 3-year operating budget Q4 2017 Village of Glenview Adopted 2017 Budget 40 Department Business Plan Category and Target Date Administrative Services Department Improve utilization of integrated automated financial system to support the procurement of goods and services in accordance with requirements and best practices Information Technology Establish new restaurant inspection fee and implement tracking process Q1 2017 Implement new business license process and adjust system fees Q1 2017 Implement water and sanitary sewer rate structure for a January 1 effective date on water bills Q1 2017 Ongoing management of prevailing wage act compliance as it applies to Village procurements and monitoring of legislative activity Q2 2017 Continue to expand the certificate of insurance tracking and improve interdepartmental communication processes Q4 2017 Implement utility billing Customer Information System Q4 2017 Continue to target opportunities to participate in local, state and national cooperative purchasing contracts Q4 2017 Manage citizen requests through the Resolution Center (RC) and Police Records monitor and evaluate Village response Customer Service Evaluate software for residents to view their water consumption Q1 2017 Expand and manage the continuous usage notification program for residential and commercial properties Q1 2017 Continue cross-training on automated meter reading and utility billing Q3 2017 Develop report to measure the impact of the new water meters Q3 2017 Continue to review opportunities to expand public offerings for electronic non-emergency incident reporting Q3 2017 Evaluate New World Version 11 as it becomes available as an opportunity to consolidate alarm billing data Q3 2017 Evaluate the operations and service level to support a Certificate of Payment program after meter change out implementation Q4 2017 Research opportunities to continue to improve work orders (automated customer surveys, picture attachment, etc.)Q4 2017 Evaluate the opportunity to change Glenview water billing cycles from quarterly to monthly Q4 2017 Manage information technology training programs to continue to improve business processes Information Technology Pilot electronic distribution of Commission packets Q1 2017 Evaluate pilot of “Scan to Network”/”Scan to SharePoint” copier functionality for expansion Q1 2017 Pilot laptop replacement for the Toughbook in public safety vehicles Q1 2017 Conduct training on email retention best practices Q1 2017 Identify a video conferencing solution Q1 2017 Publish CIP Story Map 2017-2021 Q1 2017 Develop historical properties map Q1 2017 Integrate public web map gallery into Community Portal Q2 2017 Guide the analysis, design and implementation of information assets leveraging projects across multiple departments to support the technology goals of the Village Information Technology Evaluate Munis product for upgrade eligibility Q1 2017 Evaluate phasing and implementation of IT shared services opportunities such as backup, disaster recovery, and archival of email Q2 2017 Research opportunities for implementing system notice of default procedures Q2 2017 Implement IT 2017 strategic plan Q4 2017 Support Dispatch expansion and New World upgrades Q4 2017 Continue expansion of SharePoint Team Sites including process to track water meter installations, public fillable forms, fleet status notifications, multi-year bid calendar, special events workflow, etc.Q4 2017 Govern Village information assets to control standards and ensure reliability and security Information Technology Complete a two-factor authentication recommendation Q2 2017 Continue to match mobile implementation to business needs Q3 2017 Support the Public Works move and building rehabilitation Q4 2017 Manage technology to enable effective collaboration and communication Information Technology Update emergency evacuation plans and conduct a training exercise Q2 2017 Review Office 365 implementation costs Q2 2017 Consider expanding new audio-visual standards to other public buildings Q4 2017 Public Works Department Manage SCADA System Project Management Programming and software management Ongoing Village of Glenview Adopted 2017 Budget 41 Department Business Plan Category and Target Date Public Works Department Complete Public Works Phase I Renovation Project Management Rebid remodeling project Q3 2016 HVAC installation Q1 2017 Construction schedule and bid award Q1 2017 Construction Q3 2017 Continue to evaluate processes and leverage technology solutions for efficiency Technology Continue to use EIC for document management and collaborative documents/projects internally and across Village departments Ongoing Work with MGP to enhance current and develop new Collector Application programs as identified Ongoing Complete performance measurement assessment of the department's programs and services Ongoing Complete a process evaluation and recommend improvements for hydrant meter returns and payments Q1 2017 Roll-out Kronos with a phased approach with MEOs (beginning with stewards) and assessment of computer units to be efficient Q4 2016 Identify technology improvements to support and enhance operations Ongoing Provide opportunities for continued employee training and accountability Organization Re-develop cross-training that will be effective for MEOs without being overly burdensome on supervisors to execute Q1 2017 Work with attorney to complete Standard Operating Procedure review and roll-out Q1 2017 Implement MEO one-on-ones, performance evaluations, based on job site inspections and cross-training Q4 2016 Training for Acting Supervisor position and begin implementation Q1 2017 Train select MEOs for Pump House duties Q4 2016 Find opportunities for optional technology training for MEOs, spring/summer for training Ongoing Fleet Opportunities Organization Review pool cars usage and needs with consolidated Municipal Center Q1 2017 Commence fuel system Leaking Underground Storage Tank groundwater investigation Q1 2017 Continue close evaluation and analysis of CERF to update pricing and schedule Q4 2016 Water System Updates Organization Finalize AMI installation project with Siemens Q3 2016 Review code and propose necessary changes based on current practice and new meters Ongoing Provide oversight of water operations for the Village of Golf Ongoing Review water rate model Q1 2017 Managed Competition Organization Water Distribution Jobs, including: breaks, hydrants, valves Q2 2017 Glen Town Center Organization Manage maintenance agreement for ongoing maintenance at The Glen Town Center Ongoing Police Department Continuation of 40-hour Crisis Intervention Training Organization Continue the program model of Crisis Intervention for community policing that brings together law enforcement, mental health providers, and individuals with mental illness and their families to improve response for people in crisis Q2 2017 Identify officers who show high interest and concentration on the training process Q2 2017 Continued consideration and development of training budget associated with the training Q2 2017 De-escalation Training Organization Continue program model and techniques of De-escalation for community policing Q2 2017 Determine and work with professional trainer to provide continued training Q2 2017 Development of training goals including components and methodology in order to choose the most effective training techniques Q2 2017 Increase Levels of Selective Enforcements Information Technology Continue current levels of enforcement Q1 - Q4 2017 Continue Walk and Talks as a visible connection to residents and businesses Q1 - Q4 2017 Use of traffic calming devices (speed boards and carts) in an effort to address traffic safety concerns Q1 - Q4 2017 Utilize directed patrols and premise checks for parks, school zones, neighborhoods, The Glen, and bar checks Q1 - Q4 2017 Village of Glenview Adopted 2017 Budget 42 Department Business Plan Category and Target Date Police Department Permanent Community Relations Officer Organization Analyze the need for one officer in community relations functions by defining youth/community benefits Q2 2017 Identify strategies for effective communication (groups, classrooms, coffee with a cop)Q2 2017 Based on analysis, consideration of a full time community relations officer as part of the succession plan to work with schools Q2 2017 Neighborhood Watch Program Customer Service Determine areas/neighborhoods interested in forming a Neighborhood Watch Program Q2 2017 Work with neighborhoods to assist and determine program specifics including block captains and members who wish to serve on the committee Q2 2017 Determine the benefits of the neighborhood watch program Q2 2017 Register neighborhood watch group with the National Organization (SAOnWatch.Org)Q2 2017 Maintain community interest by planning meetings and other events Ongoing Comprehensive Training Needs Organization Review training records of all department employees to ensure all mandatory training has been completed and up to date, including training requests Ongoing Meet with command staff and supervisors to discuss mandatory and core training needs, determine individual training, and current social trends training Ongoing Evaluate venders and identify alternate training venders to determine if department needs are being met and resources utilized Ongoing Identify "in-house" training opportunities by incorporating roll-call training, train-the-trainer, and hosting training modules/sessions Ongoing New Beat Structure Organization Examine the strengths and weaknesses of current beats Q1 2017 Compare beat structure with calls for service, crime and patrol unit workload Q1 2017 Work with GIS on data analysis to map out call volume history in an effort to restructure beats to better accommodate call volume and response times Q2 2017 Fire Department Guide the analysis, design and implementation of information and technology assets to support department operations Information Technology Working with Glenview Public Safety Dispatch, evaluate station alerting system upgrades to Stations #7, 8, 13, 14 Q3 2017 Fully implement Kronos time and attendance software. Provide training to supervisors as required Q3 2017 Fully implement New World software upgrades Q2 2017 Monitor internet problems at Fire Station 6 to improve software operations Q1 2017 Maintain sound financial practices to promote efficient service delivery, fiscal responsibility, and transparency Financial Health Analyze denied claims from Medicare/Medicaid through the appeals process to maximize returns in ambulance billing Q4 2017 Working with program managers, provide education and monitor equipment purchases to improve purchasing Q4 2017 Streamline hiring processes to bring new employees on board prior to retirements Q3 2017 Implement processes and programs to maximize the quality of service delivery to the residents Organization Implement total response time analytics to make sure they are within industry best practices Q2 2017 Update the Village Emergency Operations Plan (EOP)Q4 2017 Implement and track the smoke detector distribution program (New Program)Q4 2017 Track the diversity recruitment program during the hiring/recruitment process Q3 2017 Manage facilities projects in an effective, fiscally-responsible manner Financial Health Working with the Park District, complete the Station #8 remodel vs. relocation analysis Q2 2017 Manage the apparatus room floor repair project and HVAC evaluation at Station #6 Q3 2017 Efficiently place new fire apparatus in service Q2 2017, Q1 2018 Manage the evaluation and installation of supplemental air conditioners in the Station #13 and #14 bunk rooms Q3 2017 Village of Glenview Adopted 2017 Budget 43 Department Business Plan Category and Target Date Community Development Manage 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 delivery Engineering Develop CIP project designs on schedule, within budget, and with strong customer and resident outreach Ongoing Update the Village's 5-year CIP based on the IMS roadway ratings Q3 2017 Cross-train engineering and construction division staff for the ebb and flow of seasonal work Q2 2017 Actively track and apply for federal, state and other infrastructure grants Ongoing Complete commercial/residential engineering plan reviews and inspections in a timely manner with a focus on excellent customer service to both residents and developers Ongoing Implement a sanitary sewer inflow and infiltration (I/I) reduction program as required by the MWRD which includes smoke testing high priority areas with known basement backup problems Q3 2017 Continue progress on the Village's Flood Risk Reduction Program (stormwater master plan) including the flood relief project for the Bonnie Glen area with the Lyon Elementary School project, coordination with the Army Corps of Engineers and MWRD for the Tall Trees neighborhood, IDOT and MWRD on a Central Road project, and other various locations included in the program Ongoing Continued management of the Village's Community Rating System (CRS) that allows for discounted flood insurance rates of 20% to Village residents Ongoing Provide timely responses to flooding questions/complaints after certain rain events, including performing holistic drainage inspections and recommending mitigation measures Ongoing Work with other local communities to develop uniform standards for implementing new MWRD requirements, including private sanitary sewer lateral inspections and maintenance Ongoing Close-out of the East of Harms sanitary sewer system improvement project, including final flow monitoring and recommendations to MWRD on an increased pumping rate Q2 2017 Actively manage private and public engineering staffing levels to meet workload and customer expectations Ongoing Maintain 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 residents Construction Deliver CIP construction projects on-time, under budget (with contingency) while providing strong customer outreach/service throughout Ongoing Work 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 others Q1 2017 Track and analyze contingency use for 2016 projects Q1 2017 Conduct 12 month warranty inspections on all 2015 projects Q1 2017 Work with Engineering Services in an effort to coordinate CIP & Private Development project infrastructure Ongoing Manage 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 base Planning Represent the Village's interest at the Chamber of Commerce, the North Shore CVB, trade shows, CMAP, and other local/regional meetings Ongoing Contact 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 Ongoing Support owners' marketing of available commercial properties, produce list of new businesses, establish potential business incentive toolbox, and administer incentive agreements Ongoing Effectively manage development proposals and special projects using best practices to process cases through the regulatory process in a timely manner Ongoing Participate with the other member communities in the design and implementation of regional transportation initiatives including the Skokie Valley Trail, AMTRAK, Metra, RTA, and PACE Ongoing With approval of Comprehensive Plan, and final Village Board direction, introduce Downtown gateway and wayfinding project for full implementation and recommended text amendments Q3 2017 Continue to expand 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.) Ongoing Research, 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, design guidelines and landscaping Ongoing Seek final Village Board approval for the updated Comprehensive Plan including short- and long-term action plan Q2 2017 Manage the following CD initiatives: Downtown redevelopment, former Village Hall site, Bess Hardware, Prairie Glen vacant lots, Grove/Waukegan, GTC Q4 2017 Implement administrative approval ordinance for AC, PC, & ZBA - signs, minor site plan, setback, or aesthetic changes, fences, etc.Q2 2017 Village of Glenview Adopted 2017 Budget 44 Department Business Plan Category and Target Date Community Development Provide timely and efficient inspection services Insp. Services Continue efforts to implement process improvements and a standard operating procedure document Q1 2017 Continue to research and develop additional opportunities to expand use of online permitting, inspections and plan review Q2 2017 Continue to analyze division tasks that can be coordinated better with the Resolution Center Q2 2017 Cross-train new division staff to expand duties and increase efficiency Q4 2017 Establish emergency procedures in coordination with nearby municipalities regarding health services and inspections Q4 2017 Village of Glenview Adopted 2017 Budget 45 VILLAGE OF GLENVIEW PERFORMANCE METRICS Village of Glenview Adopted 2017 Budget 46 Division Performance Measure 2015 Actual 2016 Projected 2017 Target Village Manager's Office Percent increase in E-Glenview subscriptions 4.50% 5% 5% Number of Safety/Loss Prevention trainings conducted per year 122 Percent Change of Total Number of property/casualty claims -21.70% -11% -5% Percent change in number of OSHA recordable injuries per year 0% -42% -5% Percent change in medical only workers' compensation claims per year 11% 5% -5% Number of Equal Employment Opportunity compliance training topics conducted per year 011 HMO Health plan claims loss ratio 102.90% 95% 94% PPO Health plan claims loss ratio 90.10% 94% 100% Percent change in Rx cost per employee per month -1.94% -16% 13% Percent change in generic prescription Rx utilization 2.14% 1% 2% Percent change in 90 day mail order Rx utilization 1.37% -6% 1% Telecommunicator average quality assurance score *88% 92% Process 90% of Fire and EMS calls within 2 minutes (ISO standard)92% 94% 90% Answer 95% of calls within 10 seconds (2 rings)99% 98% 99% * The quality assurance program was re-vamped in 2015 and there is not enough data to report Administrative Services Department Percent of IT service level agreement response for Helpdesk support (ticket response, back-up completion and security patch update) 93% 95% 99% IT Helpdesk service satisfaction and courtesy rating 3.5 3.65 3.75 Internal customer service rating that show staff's desktop mapping and GIS queries are being met 444 Percent time project tasks remain on schedule 85% 85% 95% Percent of system and service availability 99% 99% 99% Percent of IT service level agreement on-hour Priority One response 89% 91% 94% Percentage of environmentally friendly registered projects (EPAT) technology products purchased 99% 99% 99% Management teams' satisfaction rating on the enterprise systems' management dashboard 3.5 3.5 3.75 Percent confidence gained on document scanning volume and value 75% 80% 85%yg Reporting 34 35 36 Consecutive years for receiving the Distinguished Budget Presentation Award 8910 Auditor issued unmodified "clean" audit opinion (Y/N)YYY # of payments made by customers using Citizen Self Service 12,880 11,084 11,200 # of online bank bill payments processed 18,511 15,108 15,200 # of phone calls answered 30,201 33,907 32,500 # of times a call is re-queued 3,333 4,446 4,000 # of Public Works work order requests 3,470 3,422 3,400 # of property violations reported and entered 731 730 740 # of residents notified of continuous water usage N/A 79 300 # of apartments notified of continuous water usage N/A 20 70 # of commercial properties notified of continuous water usage N/A 19 70 Public Works Department Review 10% of standard operating procedures annually 100% 100% 100% 90% adherence to training schedules 100% 100% 100% Number of average hours of training per Maintenance Worker 30.5 30 30 Number of work orders completed 3,397 4,000 4,000 Number of utility hits 233 100% 100% Average number of web visits each month 43,400 50,100 55,000 Percent of quarterly meetings held with department directors to provide evaluations relating to budget progress on business plans, work plans and project lists 100% Joint Dispatch Human Resources Administration Communications Administration Support Services Finance Resolution Center Village of Glenview Adopted 2017 Budget 47 Division Performance Measure 2015 Actual 2016 Projected 2017 Target Public Works Department Percent of minimum billable hours 59.45% >70% >70% Percent of repairs completed in 1 day 90.66% >80% >80% Percent of repairs completed in 3 days or less 95.72% >90% >90% Percent compliance with scheduled preventative maintenance schedules 75% 90% 90% Percent of "comeback/repeat" repairs 0% <1% <1% Percent of scheduled maintenance and unscheduled maintenance repair ratio 56/44 60/40 60/40 Number of volunteer events (e.g. clean up litter, remove brush and install native plants) 11 6 6 Number of inches during the December - January snow season 48.6 45 20 Number of plow events during the December - January snow season 17 10 10 Number of salt runs during the December - January snow season 27 22 6 Tons of salt used during the December - January snow season 4,725 4,000 4,000 Loads of snow hauled to various sites during the December - January snow season 788 325 325 Number of trees infested with EAB removed 654 600 600 Number of meter service calls (e.g. meter tests, installations, final reads and repairs) 2,715 3,500 3,500 Number of sanitary sewer feet cleaned (Glenview System) 235,347 325,000 375,000 Percent of budgeted funds committed in Facility Repair and Replacement Fund for fiscal year 71% 95% 95% Number of work orders completed 496 400 400 Police Department Use of traffic calming devices (traffic unit has been affected by manpower - less one officer )92021 Implementation of citizen/business contact through Walk & Talks 4,986 4,252 4,464 Number of residents that participated in child safety seat programs 270 310 325 Selective enforcement efforts at school zones, hazardous intersections and speeding "hot spots" 2,556 2,585 3,714 Missing person cases referred to Detective Bureau within 2 hours of receipt 19 28 29 Number of self initiated (directed) patrols 6,599 6,644 6,976 Number of domestic violence victims supported/assisted within 24 hours of notification 66 65 68 Fire Department Percentage of Fire Department policies are reviewed & updated 100% 50% 0% Percentage of Fire Department standard operating procedures are reviewed & updated 39% 20% 60% Percentage of Police and Fire Commission Rules and Regulations are reviewed and updated*100% 0%* 0% * Percentage of K-8 classrooms and senior facilities visited to present a specific message 100%100% 100% Operational readiness of Emergency Operations Center ** 1 Hour 1 Hour EMS baseline Turnout Time (the time between dispatch notification and vehicle(s) enroute) of 90 seconds 72% 75% 75% Fire Baseline Turnout Time (the time internal between dispatch notification and vehicle(s) enroute) of 90 seconds 63% 70% 70% Fire & EMS Baseline Travel Time (the time interval from enroute until on scene, based on urban population) of 5 minutes 12 seconds 90% 90% 90% Total Baseline Response Time: EMS (Call creation to arrive, first unit on scene) Code 1, Code 1 Extrication, of 8 minutes 12 seconds 98% 90% 90% Total Baseline Response Time: Fire (Call creation to arrive, first unity on scene) Code 3, 3A, 4 of 8 minutes 12 seconds 91% 91% 90% Number of emergency responses 7,823 8,220 8,300 * All Fire and Police Commission rules were updated in 2015 ** Due to the remodel of the Police Department building, the operational readiness of the EOC was not tested Community Development Percentage of small permits meeting first target reviews (e.g. fence or driveway) should be reviewed within five days and medium permits (e.g. single family residential additions) should be reviewed within ten days 85.0% 90.0% 95.0% Percentage of permits submitted online through the Village's e-permitting system instead of through traditional methods (in person, mail or email)<1% 7.0% 15.0% Aggregate health inspection score for restaurants within the Village on a scale of 100 n/a 96.3 95.0 Percentage of vacant, leasable commercial space within the Village n/a TBD TBD Percentage of annual CIP budget that is expended in the budgeted year 96.9% 96.3% 92.0% Average resident and business owner satisfaction with Village outreach and management of CIP projects on a scale of one to five (five being highest)4.6 4.0 4.0 Infrastructure Management Services (IMS) Village-wide roadway rating exceeding Village goal of 75 out of 100, meaning a vast majority of roadways are in fair or better condition 76.0 76.4 76.4 Water and Sewer Fleet Streets and Forestry Facilities Police Department Fire Department Departmental Village of Glenview Adopted 2017 Budget 48 Division Performance Measure 2015 Actual 2016 Projected 2017 Target Community Development Number of building permits issued 3,358 3,800 3,500 Number of inspections completed (including code enforcement)14,072 14,500 13,500 Total permit value of new construction in the Village $120M $104M $90M Number of businesses contacted annually 700 700 700 Number of Appearance Commission cases processed annually 141 149 140 Number of Plan Commission cases processed annually 52 54 40 Number of Zoning Board of Appeals cases processed annually 52 48 45 Total value of CIP projects awarded $27.2M $19.5M $17.2M Work Load Indicators Village of Glenview Adopted 2017 Budget 49 VILLAGE OF GLENVIEW SUMMARY BY FUND Village of Glenview Adopted 2017 Budget 50   Village of Glenview Fund Structure Operating Funds Corporate Fund Special Revenue Funds Special Tax Allocation Fund Waukegan/ Golf TIF Fund Foreign Fire Tax Fund Police Special Fund Capital Project Funds Capital Projects Fund Glen Capital Projects Fund Motor Fuel Tax Fund Village Permanent Fund Debt Fund Corporate Purpose Bonds Fund Enterprise Funds Glenview Water Fund Glenview Sanitary Sewer Fund Wholesale Water Fund Commuter Parking Fund Internal Service Funds Municipal Equipment Repair Fund Capital Equipment Replacement Fund Insurance and Risk Fund Facility Repair and Replacement Fund Trust and Agency Funds Police Pension Fund Firefighters' Pension Fund Escrow Deposit Fund Special Service Area Bond Fund Village of Glenview Adopted 2017 Budget 51 Revenue Highlights The Village of Glenview appropriations are supported by a number of different sources. The primary revenue categories are Local Taxes, Licenses and Permits, Fees and Fines, Charges for Services, Intergovernmental, Investment Income, Other/Miscellaneous, Transfers In and Debt Proceeds and Premiums. In addition to these revenues, the Village can propose a planned spend- down of available reserves, making sure that fund balance remains within Village policy. TOTAL VILLAGE Major Revenue Sources Local Taxes 72,311,372$ 75,356,245$ 74,376,521$ 76,051,566$ Licenses and Permits 3,574,486 2,440,000 2,522,462 2,607,700 Fees and Fines 164,674 174,377 160,977 162,357 Charges for Services 52,022,548 39,458,317 39,707,151 42,301,564 Intergovernmental 36,375,941 16,359,472 16,399,367 18,411,503 Investment Income 1,704,032 8,588,323 9,716,295 8,668,096 Other/Miscellaneous 22,021,302 2,995,196 5,289,620 6,118,038 Transfers In 34,044,848 10,326,553 12,806,130 11,541,489 Debt Proceeds and Premiums 10,000,000 3,192,588 3,872,432 - Total 232,219,202$ 158,891,071$ 164,850,954$ 165,862,313$ 2015 Actual 2016 Adopted Budget 2016 Projected Actual 2017 Adopted Budget Village of Glenview Adopted 2017 Budget 52 For Fiscal Year 2017, Village-wide revenues are projected to increase by $1,011,359 over the 2016 Projection. Local taxes are projected at $74,376,521 in 2016 and budgeted at $76,051,566 in 2017, an increase of $1,675,045; mostly due to increases in corporate fund property taxes of $304,948 (explained below), sales tax of $485,489, home rule sales tax of $243,175 and gas utility tax of $412,293. Licenses and permits are projected at $2,522,462 in 2016 and budgeted at $2,607,700 in 2017, an increase of $85,238; mainly due to an increase of $160,000 in mid-sized permit fees which is offset by decreases in business license fees of $55,262 and water connection fees and permits of $19,500. Charges for Services are projected to increase by $1,704,467, which includes projected increases in water and sewer charges of $1,434,287, Glen redevelopment fees of $194,034, reimbursements of $40,305 and lease fees of $35,296. Intergovernmental Revenues are projected to increase in 2017 by $2,012,136 from the 2016 Projection. Dispatch revenue is projected to increase by $1,732,053 in 2017, mainly due to the Village entering into agreements to provide dispatch services with four additional communities beginning in 2017. Local Motor Fuel Tax revenue is projected to increase by $374,702 over 2016 projections as the Village increased the local motor fuel tax from $.02 per gallon to $.04 per gallon beginning January 1, 2017. Contributions and Transfers Revenues are budgeted at $18,545,969 in 2017 compared to the 2016 Projection of $17,656,022, an increase of $889,947. The 2017 budget includes new internal service charges of $814,955 in the Facilities Repair and Replacement Fund to accumulate funds for major repairs and system replacement to facilities. These increases are offset by decreases in investment income of $1,048,199 primarily within the Police and Firefighter’s Pension Funds as 2016 is projected to realize better returns on investment than what was budgeted and the 2017 budget was set to match the 2016 budget, other revenues of $3,044,014 as loan proceeds for the automated meter program were received in 2016 and are not budgeted in 2017, and transfers in of $1,264,641 as various transfers for capital projects and special service areas are not budgeted in 2017. 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 67.8% of the revenue collected in the Corporate Fund. As depicted in the chart below, the 2016 projection and 2017 budget for both sales tax and home rule sales tax shows slight increases over the past two years receipts. State Shared Income Tax is projected to decrease slightly in 2016, but will remain flat for 2017. Property taxes are projected to increase in both 2016 and 2017 as the Village Board voted to increase the property tax by $300,000 and $200,000, respectively. Village of Glenview Adopted 2017 Budget 53 2014 Actual - 2017 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. 2016 General Sales Tax receipts have grown slightly with projections of $16,182,954 increasing by 3.5% compared to 2015 actuals. The 2017 budget includes anticipated growth of 3.0% from the 2016 projections, bringing the General Sales Tax budget to $16,668,443. * 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 2015 with 2016 projections being $8,105,848. The 2017 budget includes anticipated growth of 3.0% from the 2016 projections, bringing the Home Rule Sales Tax budget to $8,349,023. * Property Taxes Property Taxes account for 17.0% of the 2017 Corporate Fund revenue budget. The Village’s 2016 property tax levy to be collected in 2017 is $11,741,963. $1,762,700 is assigned to pay specific debt obligations while $7,965,192 is levied to pay for the Village portion of Police, Fire and IMRF pension contributions. This leaves only 17.15% or $2,014,071 to be applied to Corporate Fund operating expenditures. For the 2016 property tax levy to be collected in 2017, the levy includes the EAV associated with newly annexed, constructed or improved property, which is 1.36% for the 2015 tax year, or $154,865 and should have the effect of a $0 increase to current taxpayers on average. The levy also includes an additional $200,000 which is intended to partially help balance the 2017 budget, more importantly, to assist in the sustainability of a balanced budget in the future years of 2018 and beyond. Village of Glenview Adopted 2017 Budget 54 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 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 2016 levy for Library operations increased by the same 1.36% used by the Village, an increase of $83,285, to $6,207,189. After adding the full debt obligation related to the new building, $1,934,374, the total Library 2016 tax levy to be collected in 2017 is $8,141,563. 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 2017 budget of $2,193,933 is based on the average of the prior two fiscal years and is close to the 2016 projection. * 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 2017 budget of $1,837,313 is a decrease of 10% from the 2016 projections due to a downward trend in receipts. This downward trend in telecommunications tax receipts can be attributed to: 1) more customers are cancelling their landlines; 2) only calls and texts are taxable as data packages are not subject to the tax; and 3) trends in cell phone packages switched from unlimited data and a fee per call or text to include unlimited talk (including free long distance) and text packages. * Utility Taxes - Natural Gas Tax (Municipal Utility Tax) Until mid-2016, Glenview imposed a 5.0% tax on gross natural gas sales within the Village. Like the tax on electricity, receipts were directly related to fluctuations in temperatures and population, in Village of Glenview Adopted 2017 Budget 55 addition to the cost of natural gas. During 2016, the Village Board amended the current tax structure for natural gas consumption to eliminate the Municipal Utility Tax (MUT) and an implement a straight Gas Utility Tax (GUT - based on number of therms) for all customers. As such, there is no 2017 budget for a Municipal Utility Tax (see Utility Taxes – Gas Use Tax below). * 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. On August 11, 2016, the Village Board amended the agreement with Nicor Gas from a combined Municipal Utility Tax (MUT – based on price) and Gas Utility Tax (GUT – based on number of therms) to a Straight GUT Tax which will stabilize the revenue stream by taking price per therm out of the equation and be more predictable for budgeting purposes. 2016 Gas Use Tax receipts are projected at $674,166, a 43.8% increase over the budget. The 2017 budget of Straight GUT Tax totals $1,432,739 which reflects the first full year of a Straight GUT Tax. * Income Tax The Village receives a portion of the total State Income Tax receipts on a per-capita basis. 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 2015 including a significant increase in 2015 as there were higher one-time Corporate Capital gains. The 2016 projection of $4,647,968 is below the 2015 actual by $184,358 and the 2017 budget remains flat at $4,647,968 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. 2017 budgeted revenues are $624,964. 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 2016 MFT revenue is $1,107,000. 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 2017 budget. On November 3, 2009, the Village passed a local motor fuel tax (LMFT) of $0.02 per gallon, effective January 1, 2010. On November 15, 2016, the Village amended the LMFT to increase the rate from Village of Glenview Adopted 2017 Budget 56 $0.02 per gallon to $0.04 per gallon. The projection for 2016 LMFT revenue is $465,298, based on revenue from eleven total gas stations. The 2017 budget for LMFT is $840,000 due to the 2017 increase in the rate. 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 2015 tax revenue includes $31,473,213 from current year taxes and $993,297 in refunds of prior year taxes (net of collections and refunds). The FY 2016 property tax projection is $31,567,187 for current year taxes and $750,000 in refunds of prior year taxes (net of collections and refunds); the 2017 budget has estimated property taxes at $31,074,965. 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 2017 budget assumes a small decrease in water consumption. Water usage in 2016 was slightly higher than expected because precipitation was low and overall temperatures were higher than normal. The 2017 water consumption rate increase is 6.75%; the water quarterly fixed rate is unchanged from 2016. The 2016 sewer consumption rate increase is 2.00%; the sewer quarterly fixed rate is unchanged from 2016. The 2016 revenue projection for Glenview water services is $12,489,491, with the 2017 budget increasing to $13,638,485 and total revenue budgeted to be $14,000,286. The 2016 revenue projection for sewer services is $2,255,743, the 2017 budget is increasing slightly to $2,400,737 and total revenue is $2,550,131. 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 will close in 2016 in alignment with the final 2007B debt payment. There is no budget for 2017. Village of Glenview Adopted 2017 Budget 57 Expenditure Highlights Major expenditures for the Village include Operations and Maintenance costs, Capital Outlay and Capital Projects, Debt Service expenditures, and Transfers Out. $- $50 $100 $150 $200 $250 2015 Actual 2016 Adopted Budget 2016 Projected Actuals 2017 Adopted BudgetMillionsVillage of Glenview Total Expenditures and Other Uses All Village Funds (excluding Library Funds) Operations and Maintenance Capital Outlay Debt Service Capital Projects Transfers Out Bond Refunding *Note: Excludes depreciation TOTAL VILLAGE Expenditures* 2015 Actual 2016 Adopted Budget 2016 Projected Actuals 2017 Adopted Budget Operations and Maintenance 125,775,000$ 118,820,668$ 117,658,390$ 117,738,118$ Capital Outlay 5,082,924 2,702,851 2,723,236 2,572,860 Debt Service 20,701,532 11,077,919 11,077,694 11,394,516 Capital Projects 34,360,306 21,873,907 22,038,047 18,929,082 Transfers Out 34,044,848 10,326,553 13,006,130 11,541,489 Bond Refunding - - - - Total 219,964,610$ 164,801,898$ 166,503,496$ 162,176,065$ *Note: Excludes depreciation Village of Glenview Adopted 2017 Budget 58 Operations and Maintenance The 2016 Operations and Maintenance (O&M) costs are projected to be .98% or $1,162,278 less than the adopted budget amount of $118,820,668. The 2017 O&M budget includes an anticipated increase over 2016 projections of .07% or $79,728 for a total of $117,738,118. The 2017 budget includes six more full-time employees than the 2016 final number as the Village will be hiring six additional employees in Joint Dispatch due to new dispatch agreements with four additional communities. Personnel cost for 2017 are anticipated to be 2.69% or $1,259,242 higher than the 2016 projections, due in part to the previous mentioned additional employees. The $48,133,266 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 $51,395,646 in the 2017 budget are $1,138,787 lower than the 2016 projections. Other professional services are decreasing by $2,656,542 which includes reductions of $2,130,399 for the Advanced Metering Infrastructure (AMI) program, $390,000 for the SCADA System Upgrades and $95,000 for the Comprehensive Plan that were all completed in 2016. These decreases are offset by various increases. Water purchases are expected to increase $494,781 in 2017 from the 2016 projection, due in part to an agreement approved in 2016 to supply water to the Village of Golf. For 2017, Make-Whole Payments for The Glen TIF are budgeted at $300,339 above 2016. Software licensing is budgeted to increase by $157,215 over the 2016 projection, due in part to additional software required for the new dispatch agreements. An additional $165,362 is budgeted for Economic Development Agreements in 2017. The Commodities budget for 2017 is $4,152,708. This is a reduction of $1,051,869 from the 2016 projections. For 2017, there is a reduction of $1,132,189 in supplies related to the AMI project as the project was complete in 2016. Other Charges and Interfund Charges combine for the remaining $14,056,498 of O&M expenditures in the 2017 budget. This represents a $1,011,142 increase over the 2016 projections. Interfund charges make up $907,780 of this increase; mainly due to the addition of new internal service charges in the amount of $814,955 in the Facilities Repair and Replacement Fund to accumulate funds for major repairs and system replacement to Village-owned facilities. Village of Glenview Adopted 2017 Budget 59 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 2017 of $2,572,860 represent a $150,376 decrease from 2016 projections. Debt Service Debt service payments are based on debt schedules determined at the time of debt issuance. The 2017 budget for debt service totals $11,394,516, an increase of $316,822 over 2016 projections. 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 to 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 2016 IMS rating of 76.4 exceeds the goal of 75. The 2017 budgeted amount for road resurfacing and reconstruction is $5,768,361. The total capital improvements budget is $17,199,756 and includes core infrastructure, water and sewer utilities, The Glen TIF and facility improvements. Bond Refunding There are no expected bond refundings in 2017. Transfers Out Corporate Fund to Capital Projects Fund: This transfer is to support the Capital Improvements Program’s road resurfacing and improvements. 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. Village of Glenview Adopted 2017 Budget 60 Transfers Out continued 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 capital projects approved by the Village Board. 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. 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 2017 Transfers between Funds Transfers Out  Corporate  Fund Glen Capital  Projects  Fund Capital  Projects Fund Glenview  Sewer Fund Glenview  Water Fund Corporate  Purpose Bonds Corporate Fund 5,000,000           2,187,882          Special Tax Allocation  Fund (STAF)308,798        Insurance and Risk Fund 403,917        Escrow Deposit Fund 1,000            Permanent Fund 2,625,600           61,250           Wholesale Water Fund 325,000       524,398               Special Service Areas 2,894           70,644          30,106               2017 Summary of Transfers In and Out Transfers In Village of Glenview Adopted 2017 Budget 61 This page intentionally left blank. Village of Glenview Adopted 2017 Budget 62 Fiscal Year Fiscal Year .2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $268,402,715 $269,735,833 $269,735,833 $269,735,833 $266,039,873 Budgeted Revenues Taxes 72,311,372 75,356,245 75,356,245 74,376,521 76,051,566 Licenses and Permits 3,574,486 2,440,000 2,440,000 2,522,462 2,607,700 Fines and Forfeits 164,674 174,377 174,377 160,977 162,357 Charges for Services 52,022,548 39,458,317 39,458,317 39,707,151 42,301,564 Intergovernmental 36,375,941 15,968,647 16,359,472 16,399,367 18,411,503 Investment Income 1,704,032 8,588,323 8,588,323 9,716,295 8,668,096 Other Revenues 32,021,302 6,187,784 6,187,784 9,162,052 6,118,038 Transfers In 34,044,848 10,326,553 10,326,553 12,806,130 11,541,489 Total Revenues 232,219,202 158,500,246 158,891,071 164,850,954 165,862,313 Budgeted Expenditures Operating Expenditures Personnel 47,000,205 46,214,714 46,384,533 46,874,024 48,133,266 Contractual 49,628,850 53,855,288 53,934,939 52,534,433 51,395,646 Commodities 5,651,409 5,213,631 5,365,299 5,204,577 4,152,708 Other Charges 41,389,842 20,486,636 20,225,017 20,356,061 20,776,247 Capital Outlay 24,370,795 4,615,300 4,885,629 4,145,772 4,302,186 Total Operating Expenditures 168,041,100 130,385,569 130,795,417 129,114,867 128,760,053 Other Expenditures Interfund Charges 4,766,269 5,801,882 5,787,414 5,652,844 6,560,624 Capital Projects 24,033,867 19,473,572 21,232,989 20,773,072 17,199,756 Transfer Out 34,044,848 10,326,553 10,326,553 13,006,130 11,541,489 Total Other Expenditures 62,844,984 35,602,007 37,346,956 39,432,047 35,301,869 Total Expenditures 230,886,085 165,987,576 168,142,373 168,546,914 164,061,922 Surplus/(Deficit)1,333,118 (7,487,330) (9,251,302) (3,695,960) 1,800,391 $269,735,833 $262,248,503 $260,484,531 $266,039,873 $267,840,264 All Funds Summary Fiscal Year 2016 Beginning Fund Balance/ Net Position Ending Fund Balance/ Net Position Village of Glenview Adopted 2017 Budget 63               Village of Glenview Adopted 2017 Budget 64 2017 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 $24,875,578 $32,501 $212,110 ($11,806,902) $1,104,586 Budgeted Revenues Taxes 43,701,322 - - 31,074,965 915,582 Licenses and Permits 2,466,000 - - - - Fines and Forfeits 162,357 - - - - Charges for Services 4,747,284 - - 120,221 - Intergovernmental 16,058,838 - - - - Investment Income 140,000 155 800 25,000 600 Other Revenues 854,386 - 90,000 180,000 - Transfers In 1,038,715 - - - - Total Revenues 69,168,902 155 90,800 31,400,186 916,182 Budgeted Expenditures Operating Expenditures Personnel 33,694,473 - - 350,303 8,323 Contractual 13,513,361 - 10,830 22,929,680 129,779 Commodities 1,901,565 - 99,170 123,573 - Other Charges 7,239,189 - - 8,004,529 701,833 Capital Outlay 1,060,000 32,137 - - - Total Operating Expenditures 57,408,588 32,137 110,000 31,408,085 839,935 Other Expenditures Interfund Charges 4,950,942 - - 17,749 - Capital Projects - - - - - Transfer Out 7,187,882 - - 308,798 - Total Other Expenditures 12,138,824 - - 326,547 - Total Expenditures 69,547,412 32,137 110,000 31,734,632 839,935 Surplus/(Deficit)(378,510) (31,982) (19,200) (334,446) 76,247 24,497,068 519 192,910 (12,141,348) 1,180,833 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 2017 Budget 65 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 $34,431,121 $18,441,473 $3,329,684 ($121,767) $1,761,260 $448,881 $4,139,318 - - - - - - - 125,700 16,000 - - - - - - - - - - - - 13,638,465 2,400,737 624,499 - 2,198,389 1,526,112 2,096,256 - - - - - - - 6,015 1,500 465 - 150 10 20,000 200,000 - - - 20,000 160,000 80,100 30,106 131,894 - - - - - 14,000,286 2,550,131 624,964 - 2,218,539 1,686,122 2,196,356 2,431,944 548,877 - - 99,842 431,098 - 5,211,973 79,596 228,127 - 1,205,885 423,300 - 879,097 43,851 70,741 - 16,650 789,636 228,425 1,641,084 557,956 74,901 - 62,816 5,755 - 42,576 8,000 69,713 - - - 1,469,053 10,206,674 1,238,280 443,482 - 1,385,193 1,649,789 1,697,478 1,152,446 235,792 140,592 - 26,770 36,333 - 4,318,086 1,502,451 - - 849,398 - - - - - - - - - 5,470,532 1,738,243 140,592 - 876,168 36,333 - 15,677,206 2,976,523 584,074 - 2,261,361 1,686,122 1,697,478 (1,676,920) (426,392) 40,890 - (42,822) - 498,878 32,754,201 18,015,081 3,370,574 (121,767) 1,718,438 448,881 4,638,196 ($349,216) (87,304) - - - - - ($1,277,488) (470,652) - - - - - (1,626,704) (557,956) - - - - - Enterprise Funds Internal Service Funds Village of Glenview Adopted 2017 Budget 66 2017 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 $5,183,961 $1,544,258 $72,511,787 $75,285,841 $3,782,704 Budgeted Revenues Taxes - - - - - Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services 7,329,083 1,209,586 2,456,386 3,798,546 - Intergovernmental - - - - - Investment Income 310,750 10,000 4,200,000 3,900,000 1,000 Other Revenues - - 846,858 816,694 - Transfers In - - - - - Total Revenues 7,639,833 1,219,586 7,503,244 8,515,240 1,000 Budgeted Expenditures Operating Expenditures Personnel 689,285 - 4,098,725 5,780,396 - Contractual 7,090,905 95,969 138,707 242,534 - Commodities - - - - - Other Charges 9,000 - - - - Capital Outlay - 1,620,707 - - - Total Operating Expenditures 7,789,190 1,716,676 4,237,432 6,022,930 - Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out 403,917 - - - 1,000 Total Other Expenditures 403,917 - - - 1,000 Total Expenditures 8,193,107 1,716,676 4,237,432 6,022,930 1,000 Surplus/(Deficit)(553,274) (497,090) 3,265,812 2,492,310 - 4,630,687 1,047,168 75,777,599 77,778,151 3,782,704 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 2017 Budget 67 Continued Debt Funds SSA Bond Fund Capital Projects Fund Glen Capital Projects Fund Permanent Fund Motor Fuel Tax Fund Corporate Purpose Bonds Fund $171,552 ($1,052,601) $822,446 $29,316,804 $1,326,803 $298,475 359,697 - - - - - - - - - - - - - - - - - - - - 156,000 - - - 412,665 - - 1,940,000 - 1,000 3,250 760 39,036 5,000 2,605 - 250,000 - 2,620,000 - - - 8,149,998 2,894 - - 2,187,882 360,697 8,815,913 3,654 2,815,036 1,945,000 2,190,487 - - - - - - - - - 95,000 - - - - - - - - 265,431 24,371 - - - 2,189,382 - - - - - - 265,431 24,371 - 95,000 - 2,189,382 - - - - - - - 9,166,213 273,006 - 1,940,000 - 103,644 - - 2,686,850 - - 103,644 9,166,213 273,006 2,686,850 1,940,000 - 369,075 9,190,584 273,006 2,781,850 1,940,000 2,189,382 (8,378) (374,671) (269,352) 33,186 5,000 1,105 163,174 (1,427,272) 553,094 29,349,990 1,331,803 299,580 - - - - - - - - - - - - - - - - - - Capital Project Funds Village of Glenview Adopted 2017 Budget 68 This page intentionally left blank. Village of Glenview Adopted 2017 Budget 69 VILLAGE OF GLENVIEW CORPORATE FUND Village of Glenview Adopted 2017 Budget 70 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 67.76% of the 2017 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 2016 is projected to be $24,875,582 or 37.3% of total Corporate Fund expenditures. The 2017 Unassigned Fund Balance is 35.4% of total Corporate Fund expenditures. The 2017 Corporate Fund budget is a balanced budget with a $0 operating surplus and a $378,510 deficit after a planned use of fund balance. During 2017, 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 33.9% at the end of 2018 and 31.7% by the end of 2019. Please find all fund balance policies in the Budget and Financial Policies section. 2014 Actual 2015 Actual 2016 Budget 2016 Projected 2017 Budget 2018 Projected 2019 Projected Beginning Fund Balance 31,818,821 30,696,862 26,238,873 26,238,873 24,875,582 24,497,072 23,767,442 General Revenues 65,933,404 69,382,221 66,729,289 65,950,779 69,168,902 69,544,294 70,559,567 Capital Lease Revenue 981,452 Total Revenues 65,933,404 70,363,673 66,729,289 65,950,779 69,168,902 69,544,294 70,559,567 Expenditures-Ongoing 58,590,709 62,135,568 61,729,262 61,724,160 64,168,902 65,023,125 66,648,703 Expenditures-Capital Lease 981,452 Transfer to CIP 5,114,654 5,292,166 5,000,000 4,944,000 5,000,000 5,000,000 5,000,000 Annual Operating Surplus/(Deficit) 2,228,041 1,954,487 27 (717,381) - (478,831) (1,089,136) Planned Use of Fund Balance: Transfer to CIP - Floodway Buyout 562,476 Transfer to CIP-Glenview Park 850,000 850,000 Transfer to CIP-Stormwater Program 2,500,000 5,000,000 One-Time Expenditures 614,920 645,910 378,510 250,800 Total Expenditures 67,055,363 74,821,662 67,344,182 67,314,070 69,547,412 70,273,925 71,648,703 Net Surplus/(Deficit) (1,121,959) (4,457,989) (614,893) (1,363,291) (378,510) (729,631) (1,089,136) Total Ending Fund Balance 30,696,862 26,238,873 25,623,980 24,875,582 24,497,072 23,767,442 22,678,306 Less: Fund Balance Commitments: -Glenview Park Golf Club Stormwater 850,000 Less: Fund Balance Assignments:    ‐Stormwater Projects 5,000,000    ‐2015 Budget Amendment ‐ Joint Disp/Sidewalk 364,276 Unassigned Fund Balance 24,482,586 26,238,873 25,623,980 24,875,582 24,497,072 23,767,442 22,678,306 Fund Balance as a % of Total Expenditures 38.4% 38.9% 38.4% 37.3% 35.4% 33.9% 31.7% Village of Glenview Adopted 2017 Budget 71 Revenues The 2017 Budget estimates $69,168,902 in revenues for the Corporate Fund, an increase of $3,218,122 or 4.88% over 2016 projections. For 2017, the Property Tax Levy was increased by 1.36% or $154,865, to correspond with the Village’s new EAV reported by the County, plus an additional $200,000 to partially help balance the budget as well as to assist in the sustainability of a balanced budget in the future years of 2018 and beyond. General Sales Tax and Home Rule Sales Tax receipts combine for a 3.0% increase of $728,664. Utility Taxes are budgeted to increase by $204,142 or 3.88% from 2016 projections. This is due in part to an increase in gas utility tax as the Village moved in 2016 to a straight gas utility tax based number of therms used; this increase is offset by a reduction in telecommunication taxes due to declining receipts. The Village Board approved an increase in mid-sized permit fees for 2017 which is predicted to generate an additional $160,000 in Building Permit revenue. Dispatch revenue for 2017 is budgeted to increase $1,732,053 over the 2016 projection, mainly due to the fact that the Village entered into dispatch service agreements with four additional communities that will begin in 2017. These agreements include reimbursement for capital expenditures needed to improve and expand existing facilities to accommodate the additional call load and personnel. Expenditures The 2017 Budget estimates $69,547,412 in expenditures for the Corporate Fund, an increase of $2,233,342 or 3.32% over 2016 projections. Personnel costs are increasing in 2017 by $789,623 from 2016 projections mainly due to an additional 6 employees that will be hired during the year as part of dispatch service agreements with four additional communities. Capital Outlay costs are anticipated to increase by $777,185 or 274.80%. The 2017 budget includes capital costs needed to improve and expand the Dispatch Center due to the new dispatch service agreements with four additional communities. Interfund Charges are anticipated to increase by $295,494, or 6.35% in 2017, which includes new facility repair and replacement charges to accumulate funds for major repairs and system replacements to Village-owned facilities. These charges budgeted in the Corporate Fund will be transferred to the Facility Repair and Replacement Fund, an Internal Service Fund. Contractual, commodities, other charges and transfers out costs were held relatively level with increases of $162,101 or 1.21%, $21,913 or 1.17%, $113,780 or 1.60% and $73,247 or 1.03%, respectively. The Corporate Fund year-end fund balance has been and continues to be projected to be within the policy range of 30% to 40% of total expenditures in 2017 and beyond. Village of Glenview Adopted 2017 Budget 72 Corporate Fund Revenue Summary   2015 Actual 2016 Adopted Budget 2016 Projected Actual 2017 Adopted Budget % Change Adopted to Adopted % of Total General Sales Tax 15,635,705$ 17,071,696$ 16,182,954$ 16,668,443$ -2.4% 24.1% Property Tax 11,481,478 11,776,598 11,796,515 12,131,463 3.0% 17.5% Home Rule Sales Tax 7,821,912 8,152,886 8,105,848 8,349,023 2.4% 12.1% Utility Taxes 5,580,168 5,703,763 5,259,843 5,463,985 -4.2% 7.9% Income Tax 4,832,506 4,752,461 4,647,968 4,647,968 -2.2% 6.7% Glenbrook Fire Protection District 2,192,514 2,322,217 2,342,799 2,279,937 -1.8% 3.3% Insurance Reimbursements 1,676,958 1,641,250 1,702,112 1,719,133 4.7% 2.5% Building Permits and Related Fees 2,850,575 2,000,000 2,000,000 2,160,000 8.0% 3.1% Make-Whole Revenue 1,352,890 1,408,025 1,424,994 1,522,313 8.1% 2.2% Hotel Room Tax 939,049 926,286 957,830 967,408 4.4% 1.4% Top 10 Subtotal 54,363,755 55,755,182 54,420,863 55,909,673 0.3% 80.8% All Other Corporate Fund Revenues 15,999,917 10,974,107 11,529,916 13,259,229 20.8% 19.2% Total Corporate Fund Revenues 70,363,672$ 66,729,289$ 65,950,779$ 69,168,902$ 3.7% 100.0% Village of Glenview Adopted 2017 Budget 73 Corporate Fund Expenditure Summary Corporate Fund Departments 2015 Actual 2016 Adopted Budget 2016 Projected Actual 2017 Adopted Budget % Change Adopted to Adopted % of Total Board of Trustees 379,808$ 408,674$ 393,428$ 441,595$ 8.1% 0.6% Village Manager's Office 10,469,799 8,757,796 8,534,271 9,992,660 14.1% 14.4% Administrative Services 5,565,226 5,483,936 5,515,240 5,649,338 3.0% 8.1% General Government 16,908,421 10,387,300 10,296,928 11,162,711 7.5% 16.1% Public Works 9,260,770 9,107,995 8,964,222 9,308,182 2.2% 13.4% Police 12,568,282 13,235,929 13,458,463 13,361,570 0.9% 19.2% Fire 15,756,543 16,158,834 16,349,691 16,136,648 -0.1% 23.2% Community Development 3,912,812 3,803,717 3,801,826 3,494,708 0.0% 5.0% Total Corporate Fund Expenditures 74,821,662$ 67,344,182$ 67,314,070$ 69,547,412$ 3.3% 100.0% Village of Glenview Adopted 2017 Budget 74 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $30,696,859 $26,238,869 $26,238,869 $26,238,869 $24,875,578 Budgeted Revenues Taxes 41,572,623 43,777,729 43,777,729 42,422,990 43,701,322 Licenses and Permits 3,200,474 2,356,000 2,356,000 2,361,262 2,466,000 Fines and Forfeits 164,674 174,377 174,377 160,977 162,357 Charges for Services 4,662,845 4,338,559 4,338,559 4,510,234 4,747,284 Intergovernmental 14,411,708 14,358,484 14,358,484 14,482,053 16,058,838 Investment Income 66,420 64,010 64,010 157,800 140,000 Other Revenues 3,446,618 831,842 831,842 870,675 854,386 Transfers In 2,838,310 828,288 828,288 984,788 1,038,715 Total Revenues 70,363,672 66,729,289 66,729,289 65,950,779 69,168,902 Budgeted Expenditures Operating Expenditures Personnel 33,281,892 32,568,052 32,737,871 32,904,850 33,694,473 Contractual 12,855,264 13,335,310 13,343,417 13,351,260 13,513,361 Commodities 1,915,968 1,881,097 2,061,309 1,879,652 1,901,565 Other Charges 6,403,998 7,353,672 7,092,553 7,125,409 7,239,189 Capital Outlay 2,418,815 275,000 282,815 282,815 1,060,000 Total Operating Expenditures 56,875,936 55,413,131 55,517,965 55,543,986 57,408,588 Other Expenditures Interfund Charges 3,971,247 4,648,103 4,633,635 4,655,448 4,950,942 Transfer Out 13,974,478 7,192,582 7,192,582 7,114,635 7,187,882 Total Other Expenditures 17,945,726 11,840,685 11,826,217 11,770,084 12,138,824 Total Expenditures 74,821,662 67,253,816 67,344,182 67,314,070 69,547,412 Surplus/(Deficit)(4,457,990) (524,527) (614,893) (1,363,291) (378,510) $26,238,869 $25,714,342 $25,623,976 $24,875,578 $24,497,068 Corporate Fund Summary Fiscal Year 2016 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2017 Budget 75 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $30,696,859 $26,238,869 $26,238,869 $26,238,869 $24,875,578 Budgeted Revenues Taxes 41,572,623 43,777,729 43,777,729 42,422,990 43,701,322 Licenses and Permits 3,200,474 2,356,000 2,356,000 2,361,262 2,466,000 Fines and Forfeits 164,674 174,377 174,377 160,977 162,357 Charges for Services 4,662,845 4,338,559 4,338,559 4,510,234 4,747,284 Intergovernmental 14,411,708 14,358,484 14,358,484 14,482,053 16,058,838 Investment Income 66,420 64,010 64,010 157,800 140,000 Other Revenues 3,446,618 831,842 831,842 870,675 854,386 Transfers In 2,838,310 828,288 828,288 984,788 1,038,715 Total Revenues 70,363,672 66,729,289 66,729,289 65,950,779 69,168,902 Budgeted by Department and Division Board of Trustees Board of Trustees 49,344 57,920 57,920 55,800 57,070 Special Appropriations 330,464 345,751 350,754 337,628 384,525 General Government 16,908,421 10,939,038 10,386,600 10,296,928 11,162,711 Village Manager's Office Administration 1,108,358 784,324 930,955 908,297 796,415 Communications 224,916 229,385 238,535 249,812 267,158 Legal 572,620 584,200 587,200 513,200 522,169 Human Resources Administration 1,721,884 1,897,063 1,974,272 1,977,066 1,858,941 Joint Dispatch 6,842,021 5,012,742 5,026,835 4,885,896 6,547,977 Administrative Services Administration 381,915 353,493 390,008 393,440 367,529 Finance 1,363,321 1,145,671 1,140,556 1,133,608 1,138,148 Strategic Services 239,843 215,075 215,075 217,799 203,331 Records 333,750 330,102 363,296 378,775 391,685 GIS and CADD 292,896 297,751 297,751 289,292 296,347 Information Technology 2,458,685 2,625,011 2,625,011 2,668,194 2,830,127 Resolution Center 494,816 441,427 452,239 434,131 422,171 Public Works Administration 4,203,970 4,031,254 4,095,172 4,107,909 4,068,214 Facilities Management 1,107,435 1,078,708 1,080,477 1,036,533 1,311,783 Streets and Forestry 3,949,365 3,902,796 3,932,346 3,819,780 3,928,185 Police 12,568,282 13,123,643 13,235,929 13,458,463 13,361,570 Fire 15,756,543 16,199,339 16,159,534 16,349,691 16,136,648 Community Development Administration 449,186 361,316 440,781 388,104 234,952 Planning 677,621 656,713 689,521 743,379 618,674 Engineering 837,968 663,616 663,616 640,717 647,484 Capital Projects 241,917 225,256 237,400 263,780 260,464 Inspectional Services 1,706,120 1,752,222 1,772,399 1,765,846 1,733,134 Total Expenditures 74,821,662 67,253,816 67,344,182 67,314,070 69,547,412 Surplus/(Deficit)(4,457,990) (524,527) (614,893) (1,363,291) (378,510) $26,238,869 $25,714,342 $25,623,976 $24,875,578 $24,497,068 Corporate Fund Balance Summary by Department and Division Fiscal Year 2016 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Net Assets Village of Glenview Adopted 2017 Budget 76 This page intentionally left blank. Village of Glenview Adopted 2017 Budget 77 VILLAGE OF GLENVIEW SPECIAL REVENUE FUNDS Village of Glenview Adopted 2017 Budget 78 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 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $32,087 $33,012 $33,012 $33,012 $32,501 Budgeted Revenues Investment Income 216 95 95 186 155 Other Revenues 710 - - - - Total Revenues 925 95 95 186 155 Budgeted Expenditures Operating Expenditures Capital Outlay - 32,834 32,834 697 32,137 Total Operating Expenditures - 32,834 32,834 697 32,137 Total Expenditures - 32,834 32,834 697 32,137 Surplus/(Deficit)925 (32,739) (32,739) (511) (31,982) $33,012 $273 $273 $32,501 $519Ending Fund Balance Fiscal Year 2016 Beginning Fund Balance Village of Glenview Adopted 2017 Budget 79 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 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $209,923 $231,010 $231,010 $231,010 $212,110 Budgeted Revenues Investment Income 1,034 800 800 1,100 800 Other Revenues 116,575 83,000 83,000 90,000 90,000 Total Revenues 117,610 83,800 83,800 91,100 90,800 Budgeted Expenditures Operating Expenditures Contractual 11,180 10,830 10,830 10,830 10,830 Commodities 85,342 99,170 99,170 99,170 99,170 Total Operating Expenditures 96,522 110,000 110,000 110,000 110,000 Total Expenditures 96,522 110,000 110,000 110,000 110,000 Surplus/(Deficit)21,087 (26,200) (26,200) (18,900) (19,200) $231,010 $204,810 $204,810 $212,110 $192,910Ending Fund Balance Fiscal Year 2016 Beginning Fund Balance Village of Glenview Adopted 2017 Budget 80 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 distribution of Make-Whole Payments to core jurisdictions whose boundaries are within the TIF. As the TIF District develops, it places increasing demands on local entities such as parks and schools. These entities receive no increase in property tax revenue (until the TIF closes) to cover rising service costs. The Village provides “Make-Whole” Payments (a portion of the new property taxes collected) to the jurisdictions to help cover these costs. 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 2015 tax revenue totaled $30,479,916. The Fiscal Year 2016 property tax projection is $30,817,187; the 2017 budget has estimated property taxes at $31,074,965. Other Revenues in 2015 were $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 and road, parkway and facility maintenance. The 2017 Make-Whole Payments are projected to be $21,980,865. Other Charges include debt payments of $17,892,524 in 2015 and a projection of $7,765,146 for 2016. During 2017, debt payments are budgeted at $7,774,454. 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 2017 Budget 81 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget (13,129,251) ($11,541,419) ($11,541,419) ($11,541,419) ($11,806,902) Budgeted Revenues Taxes 30,479,916 30,574,651 30,574,651 30,817,187 31,074,965 Charges for Services 24,945 24,945 24,945 74,916 120,221 Intergovernmental 41,356 - - 120,424 - Investment Income 130,933 25,000 25,000 73,227 25,000 Other Revenues 10,000,000 180,000 180,000 180,000 180,000 Total Revenues 40,677,150 30,804,596 30,804,596 31,265,754 31,400,186 Budgeted Expenditures Operating Expenditures Personnel 411,752 423,435 423,435 366,043 350,303 Contractual 20,074,483 23,722,652 23,713,477 22,557,662 22,929,680 Commodities 92,845 127,553 136,728 127,578 123,573 Other Charges 18,195,858 7,995,696 7,995,696 7,995,221 8,004,529 Capital Outlay - - - 186,996 - Total Operating Expenditures 38,774,938 32,269,336 32,269,336 31,233,501 31,408,085 Other Expenditures Interfund Charges 20,201 20,449 20,449 20,449 17,749 Transfer Out 294,178 277,288 277,288 277,288 308,798 Total Other Expenditures 314,379 297,737 297,737 297,737 326,547 Total Expenditures 39,089,317 32,567,073 32,567,073 31,531,238 31,734,632 Surplus/(Deficit)1,587,833 (1,762,477) (1,762,477) (265,484) (334,446) (11,541,419) ($13,303,896) ($13,303,896) (11,806,902) (12,141,348) Special Tax Allocation Fund Summary Fiscal Year 2016 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2017 Budget 82 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, proposed and subsequently built 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 were needed, most of which were 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. As planned, there was no incremental property tax revenue collected in 2014 or 2015. For 2016, property tax revenue is projected at $859,556. The 2017 budget for property tax revenue is $915,582. Expenditures The 2016 projection includes a funding pledge of $302,306 for infrastructure as mentioned above. The 2017 budget includes costs for general administration, professional services, debt service and Per Capita Tuition Charges. Village of Glenview Adopted 2017 Budget 83 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $912,648 $737,125 $737,125 $737,125 $1,104,586 Budgeted Revenues Taxes - 732,258 732,258 859,556 915,582 Investment Income 5,934 600 600 4,000 600 Total Revenues 5,934 732,858 732,858 863,556 916,182 Budgeted Expenditures Operating Expenditures Personnel - 8,315 8,315 8,188 8,323 Contractual 13,125 113,871 113,871 68,768 129,779 Other Charges 116,833 116,833 116,833 116,833 701,833 Capital Outlay 51,500 247,664 523,762 302,306 - Total Operating Expenditures 181,458 486,683 762,781 496,095 839,935 Total Expenditures 181,458 486,683 762,781 496,095 839,935 Surplus/(Deficit)(175,523) 246,175 (29,923) 367,461 76,247 $737,125 $983,300 $707,202 $1,104,586 $1,180,833Ending Fund Balance Waukegan/Golf TIF Fund Summary Fiscal Year 2016 Beginning Fund Balance Village of Glenview Adopted 2017 Budget 84 This page intentionally left blank. Village of Glenview Adopted 2017 Budget 85 VILLAGE OF GLENVIEW ENTERPRISE FUNDS Village of Glenview Adopted 2017 Budget 86 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 includes budgets for depreciation. Village of Glenview Adopted 2017 Budget 87 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 geographic 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 rate increase from Wilmette will not be known until the fall of 2017, but will be effective January 1, 2017 and billed retroactively. The customer rate structure includes a fixed and consumption component. The fixed charges for water and sewer service are based on the size of the customer’s water meter. Customers with larger water meters have a higher quarterly fixed charge than those with smaller meters. The consumption of water is reported by actual meter reads on a property. The sewer consumption is assumed to be the same as water consumption. The 2017 budget assumes a small decrease in water consumption. Water usage in 2016 was slightly higher than expected because precipitation was low and overall temperatures were higher than normal. Village of Glenview Adopted 2017 Budget 88 Glenview Water Fund Revenues The 2017 budget includes $13,638,465 in estimated revenue from customer billing; total revenue is estimated to be $14,000,286. The estimated revenues reflect a 0% increase in the quarterly fixed rate and a 6.75% increase in the consumption rate. The quarterly fixed rate varies by meter size. Meter Size 2016 Quarterly Fixed Charge 2017 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 2017 budget includes $15,677,206 in budgeted expenses. The 2017 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 2017 budget includes $4,318,086 for water infrastructure projects and $304,430 for facility improvements at the Public Works Administration Building and the Laramie Pump Station as well as facilities studies at the Citizen’s Pump Station and the Waukegan Road Elevated Tank. These infrastructure replacement and repair costs represent 29% of the total water budget. The cost of water purchased from the Village of Wilmette represents another 27% of the water fund budget. The 2017 budgeted expenses also include $240,000 in loan principal payments and $1,277,488 for depreciation of the system’s assets, for a combined 10% of the total water budget. The remaining 34% of the 2017 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. 2016 Consumption Charge/1,000 gals 2017 Consumption Charge/1,000 gals Incorporated $6.06 $6.47 Unincorporated $9.11 $9.72 Village of Glenview Adopted 2017 Budget 89 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $38,510,293 $36,370,105 $36,370,105 $36,370,105 $34,431,121 Budgeted Revenues Licenses and Permits 325,887 76,000 76,000 141,200 125,700 Charges for Services 11,748,453 12,504,991 12,504,991 12,489,491 13,638,465 Intergovernmental - - 390,825 - - Investment Income 4,602 8,600 8,600 6,015 6,015 Other Revenues 634,686 3,356,588 3,356,588 4,072,432 200,000 Transfers In 314,729 680,106 680,106 680,983 30,106 Total Revenues 13,028,358 16,626,285 17,017,110 17,390,121 14,000,286 Budgeted Expenditures Operating Expenditures Personnel 2,340,829 2,367,703 2,367,703 2,373,592 2,431,944 Contractual 6,317,479 7,417,087 7,435,012 7,404,954 5,211,973 Commodities 2,625,190 1,993,998 1,976,573 1,987,891 879,097 Other Charges 1,315,531 1,741,574 1,741,074 1,773,590 1,641,084 Capital Outlay 10,371 22,670 22,670 7,670 42,576 Total Operating Expenditures 12,609,400 13,543,032 13,543,032 13,547,697 10,206,674 Other Expenditures Interfund Charges 493,769 850,168 850,168 729,530 1,152,446 Capital Projects 2,065,376 4,229,784 4,901,583 5,051,878 4,318,086 Total Other Expenditures 2,559,145 5,079,952 5,751,751 5,781,408 5,470,532 Total Expenditures 15,168,545 18,622,984 19,294,783 19,329,106 15,677,206 Surplus/(Deficit)(2,140,187) (1,996,699) (2,277,673) (1,938,984) (1,676,920) $36,370,105 $34,373,406 $34,092,432 $34,431,121 $32,754,201 Net Position Ending Fund Balance/ Net Position Glenview Water Fund Summary Fiscal Year 2016 Beginning Fund Balance/ Village of Glenview Adopted 2017 Budget 90 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 2017. FY 2015 FY 2016 FY 2016 FY 2016 FY 2017 Actual Original Revised Projected Budget 3,017,558 2,670,189 2,670,189 2,670,189 2,008,693 Receipts from Users 12,535,719 12,744,991 13,135,816 12,830,691 13,964,165 Investment Income 4,642 8,600 8,600 6,015 6,015 Note Proceeds 3,003,592 3,192,588 3,192,588 3,872,432 - Transfer In 285,602 680,106 680,106 680,983 30,106 15,829,555 16,626,285 17,017,110 17,390,121 14,000,286 Operating Expenses 13,174,745 12,809,640 12,809,640 12,630,804 10,081,632 Interest Expense 25,669 13,335 13,335 13,335 - Principal Payments 344,400 355,600 355,600 355,600 - Change in Investments - - - - - Transfer Out - - - - - 13,544,814 13,178,575 13,178,575 12,999,739 10,081,632 2,284,741 3,447,710 3,838,535 4,390,382 3,918,654 Capital 2,632,110 4,229,784 4,901,583 5,051,878 4,318,086 2,632,110 4,229,784 4,901,583 5,051,878 4,318,086 (347,369) (782,074) (1,063,048) (661,496) (399,432) 2,670,189 1,888,115 1,607,141 2,008,693 1,609,261 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 2017 Budget 91 Glenview Sanitary Sewer Fund Revenues The 2017 budget includes $2,400,737 in estimated revenue from customer billing, total revenue is estimated to be $2,550,131. The Village Permanent Fund is funding $61,250 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 2016 Quarterly Fixed Charge 2017 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 2017 budget includes $2,976,523 in budgeted expenses. The 2017 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 2017 budget includes a capital projects investment of $1,502,451. Also included in the capital projects budget is $61,250 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 50% of the budget. The budget also includes $60,000 in loan principal payments and $470,652 for depreciation of the system’s assets, for a combined 18% of the total sewer budget. The remaining 32% of the 2017 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. 2016 2017 Charge/1,000 gals $1.32 $1.35 Sewer Only Charge $35.90 $35.90 Village of Glenview Adopted 2017 Budget 92 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $18,738,224 $19,315,458 $19,315,458 $19,315,458 $18,441,473 Budgeted Revenues Licenses and Permits 47,976 8,000 8,000 20,000 16,000 Charges for Services 2,248,484 2,255,743 2,255,743 2,255,743 2,400,737 Investment Income 708 3,500 3,500 1,500 1,500 Other Revenues 166,000 - - - - Transfers In 150,275 130,644 130,644 72,195 131,894 Total Revenues 2,613,442 2,397,887 2,397,887 2,349,438 2,550,131 Budgeted Expenditures Operating Expenditures Personnel 521,267 557,147 557,147 522,942 548,877 Contractual 84,389 58,931 56,531 61,886 79,596 Commodities 37,151 48,053 50,453 47,220 43,851 Other Charges 487,901 743,686 743,686 788,970 557,956 Capital Outlay 1,877 - - - 8,000 Total Operating Expenditures 1,132,586 1,407,817 1,407,817 1,421,018 1,238,280 Other Expenditures Interfund Charges 129,254 213,564 213,564 182,287 235,792 Capital Projects 774,368 1,562,452 1,632,339 1,620,118 1,502,451 Total Other Expenditures 903,622 1,776,016 1,845,903 1,802,405 1,738,243 Total Expenditures 2,036,208 3,183,833 3,253,720 3,223,423 2,976,523 Surplus/(Deficit)577,234 (785,946) (855,833) (873,985) (426,392) $19,315,458 $18,529,512 $18,459,625 $18,441,473 $18,015,081 Net Position Ending Fund Balance/ Net Position Glenview Sanitary Sewer Fund Summary Fiscal Year 2016 Beginning Fund Balance/ Village of Glenview Adopted 2017 Budget 93 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 2017. FY 2015 FY 2016 FY 2016 FY 2016 FY 2017 Actual Original Revised Projected Budget 1,364,384 1,035,253 1,035,253 1,035,253 631,920 Receipts from Users 2,507,455 2,263,743 2,263,743 2,275,743 2,416,737 Investment Income 707 3,500 3,500 1,500 1,500 Transfer In 79,974 130,644 130,644 72,195 131,894 2,588,136 2,397,887 2,397,887 2,349,438 2,550,131 Operating Expenses 1,773,298 877,915 877,915 814,555 916,116 Interest Expense 20,168 10,477 10,477 20,477 27,304 Principal Payments 270,600 279,400 279,400 297,622 60,000 Change in Investments - - - - - Transfer Out - - - - - 2,064,066 1,167,792 1,167,792 1,132,653 1,003,420 524,070 1,230,095 1,230,095 1,216,785 1,546,711 Capital 853,201 1,562,452 1,632,339 1,620,118 1,502,451 853,201 1,562,452 1,632,339 1,620,118 1,502,451 (329,131) (332,357) (402,244) (403,333) 44,260 1,035,253 702,896 633,009 631,920 676,180 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 2017 Budget 94 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 53% of all expenses within the fund. The 2017 budgeted revenues are $2,218,539 and budgeted expenses are $2,261,361, 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 2017. This cash analysis differs from the fund balance statement by separating cash from the net assets. FY 2015 FY 2016 FY 2016 FY 2016 FY 2017 Actual Original Revised Projected Budget 596,816 638,760 638,760 638,760 678,090 Receipts from Users 1,996,731 2,029,512 2,029,512 2,058,071 2,218,389 Investment Income 545 1,000 1,000 120 150 Transfer In - - - - - 1,997,276 2,030,512 2,030,512 2,058,191 2,218,539 Operating Expenses 1,161,037 1,185,578 1,185,578 1,203,236 1,349,147 Change in Investments - - - - - Transfer Out 794,295 809,124 809,124 815,624 849,398 1,955,332 1,994,702 1,994,702 2,018,860 2,198,545 41,944 35,810 35,810 39,330 19,994 Capital - - - - - - - - - - 41,944 35,810 35,810 39,330 19,994 638,760 674,570 674,570 678,090 698,084 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 2017 Budget 95 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $1,817,558 $1,784,746 $1,784,746 $1,784,746 $1,761,260 Budgeted Revenues Charges for Services 1,996,831 2,029,512 2,029,512 2,058,071 2,198,389 Investment Income 156 1,000 1,000 120 150 Other Revenues - - - - 20,000 Total Revenues 1,996,987 2,030,512 2,030,512 2,058,191 2,218,539 Budgeted Expenditures Operating Expenditures Personnel 88,413 72,066 72,066 95,391 99,842 Contractual 1,049,475 1,069,423 1,069,423 1,068,224 1,205,885 Commodities 10,106 16,650 16,650 16,650 16,650 Other Charges 62,816 62,816 62,816 62,816 62,816 Total Operating Expenditures 1,210,811 1,220,955 1,220,955 1,243,081 1,385,193 Other Expenditures Interfund Charges 24,693 27,439 27,439 22,971 26,770 Transfer Out 794,295 809,124 809,124 815,624 849,398 Total Other Expenditures 818,988 836,563 836,563 838,595 876,168 Total Expenditures 2,029,799 2,057,518 2,057,518 2,081,676 2,261,361 Surplus/(Deficit)(32,812) (27,006) (27,006) (23,486) (42,822) $1,784,746 $1,757,740 $1,757,740 $1,761,260 $1,718,438Net Position Wholesale Water Fund Summary Fiscal Year 2016 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2017 Budget 96 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 for 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 is 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 and the long term capital improvements of the building structures and general maintenance. The 2017 expense budget is $584,074 and estimated revenues are $624,964. Cash Analysis The following cash flow displays a positive cash balance at the end of 2017. This cash analysis differs from the fund balance statement by separating cash from the net assets. FY 2015 FY 2016 FY 2016 FY 2016 FY 2017 Actual Original Revised Projected Budget 990,551 1,170,179 1,170,179 1,170,179 1,176,404 Receipts from Users 619,764 611,021 611,021 636,674 624,499 Investment Income 658 750 750 465 465 Transfer In - - - - - 620,422 611,771 611,771 637,139 624,964 Operating Expenses 372,625 316,189 316,189 316,914 440,460 Change in Investments - - - - - Transfer Out - - - - - 372,625 316,189 316,189 316,914 440,460 247,797 295,582 295,582 320,225 184,504 Capital 68,169 510,000 510,000 314,000 69,713 68,169 510,000 510,000 314,000 69,713 179,628 (214,418) (214,418) 6,225 114,791 1,170,179 955,761 955,761 1,176,404 1,291,195 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 2017 Budget 97 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $3,202,746 $3,398,359 $3,398,359 $3,398,359 $3,329,684 Budgeted Revenues Charges for Services 619,764 611,021 611,021 636,674 624,499 Investment Income 379 750 750 465 465 Total Revenues 620,143 611,771 611,771 637,139 624,964 Budgeted Expenditures Operating Expenditures Contractual 241,567 239,740 240,434 241,159 228,127 Commodities 48,873 70,741 70,047 70,047 70,741 Other Charges 74,900 67,585 67,585 74,900 74,901 Capital Outlay 24,899 510,000 510,000 314,000 69,713 Total Operating Expenditures 390,239 888,066 888,066 700,106 443,482 Other Expenditures Interfund Charges 34,291 5,708 5,708 5,708 140,592 Total Other Expenditures 34,291 5,708 5,708 5,708 140,592 Total Expenditures 424,530 893,774 893,774 705,814 584,074 Surplus/(Deficit)195,613 (282,003) (282,003) (68,675) 40,890 $3,398,359 $3,116,356 $3,116,356 $3,329,684 $3,370,574 Ending Fund Balance/ Net Position Commuter Parking Fund Summary Fiscal Year 2016 Beginning Fund Balance/ Net Position Village of Glenview Adopted 2017 Budget 98 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 at the end of 2016 in alignment with the final 2007B debt payment. Revenues and Expenses As the North Maine Fund will be closed at the end of 2016, there is no budget in 2017 for the North Maine Fund. Village of Glenview Adopted 2017 Budget 99 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $7,816,022 $826,861 $826,861 $826,861 $0 Budgeted Revenues Licenses and Permits 150 - - - - Charges for Services 2,518,296 - - - - Investment Income 9,249 1,700 1,700 820 - Other Revenues 15,970,447 - - - - Total Revenues 18,498,142 1,700 1,700 820 - Budgeted Expenditures Operating Expenditures Personnel 303,714 - - - - Contractual 2,054,357 134,700 134,700 12,448 - Commodities 35,562 - - - - Other Charges 12,459,969 137,000 137,000 15,233 - Total Operating Expenditures 14,853,601 271,700 271,700 27,681 - Other Expenditures Interfund Charges 61,524 - - - - Transfer Out 10,572,178 650,000 650,000 800,000 - Total Other Expenditures 10,633,702 650,000 650,000 800,000 - Total Expenditures 25,487,304 921,700 921,700 827,681 - Surplus/(Deficit)(6,989,161) (920,000) (920,000) (826,861) - $826,861 ($93,139) ($93,139)$0 $0Net Position North Maine Water and Sewer Fund Summary Fiscal Year 2016 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2017 Budget 100 This page intentionally left blank. Village of Glenview Adopted 2017 Budget 101 VILLAGE OF GLENVIEW INTERNAL SERVICE FUNDS Village of Glenview Adopted 2017 Budget 102 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 per gallon has decreased in each of the last three years: Fuel Expenditures Year Total billing by Fleet Services Fuel (Wholesale) Percentage of total Total gallons billed Average price per gallon (Wholesale) 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 2016 $1,290,325 $250,960 19.45% 149,623.50 $1.68 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 2017 Budget 103 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $471,208 $455,577 $455,577 $455,577 $448,881 Budgeted Revenues Charges for Services 1,399,708 1,527,595 1,527,595 1,527,595 1,526,112 Investment Income 14 410 410 410 10 Other Revenues 120,164 155,000 155,000 155,000 160,000 Total Revenues 1,519,887 1,683,005 1,683,005 1,683,005 1,686,122 Budgeted Expenditures Operating Expenditures Personnel 465,145 426,092 426,092 432,788 431,098 Contractual 444,541 423,300 445,300 423,300 423,300 Commodities 588,307 791,407 769,407 791,407 789,636 Other Charges 6,237 5,755 5,755 5,755 5,755 Total Operating Expenditures 1,504,229 1,646,554 1,646,554 1,653,250 1,649,789 Other Expenditures Interfund Charges 31,289 36,451 36,451 36,451 36,333 Total Other Expenditures 31,289 36,451 36,451 36,451 36,333 Total Expenditures 1,535,518 1,683,005 1,683,005 1,689,701 1,686,122 Surplus/(Deficit)(15,632)0 0 (6,696)0 $455,577 $455,577 $455,577 $448,881 $448,881 Municipal Equipment Repair Fund Summary Fiscal Year 2016 Beginning Fund Balance/ Net Position Ending Fund Balance/ Net Position Village of Glenview Adopted 2017 Budget 104 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 2017 Budget appropriates $1,697,478 for the replacement of assets, including IT electronic equipment and work station components, four police squad cars, seven public works trucks, an excavator and a heavy duty pressure washer. 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. 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. The 2017 Budget calculated Charges for Services to the operating departments using the 40% of accumulated reserves as the fund balance target. Village of Glenview Adopted 2017 Budget 105 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $4,823,375 $4,444,248 $4,444,248 $4,444,248 $4,139,318 Budgeted Revenues Charges for Services 1,603,995 2,139,664 2,139,664 2,139,664 2,096,256 Investment Income 18,664 17,000 17,000 20,000 20,000 Other Revenues 35,529 94,100 94,100 87,000 80,100 Total Revenues 1,658,188 2,250,764 2,250,764 2,246,664 2,196,356 Budgeted Expenditures Operating Expenditures Commodities 209,776 184,962 184,962 184,962 228,425 Capital Outlay 1,827,539 2,366,632 2,366,632 2,366,632 1,469,053 Total Operating Expenditures 2,037,314 2,551,594 2,551,594 2,551,594 1,697,478 Total Expenditures 2,037,314 2,551,594 2,551,594 2,551,594 1,697,478 Surplus/(Deficit)(379,127) (300,830) (300,830) (304,930) 498,878 $4,444,248 $4,143,418 $4,143,418 $4,139,318 $4,638,196 Net Position Ending Fund Balance/ Net Position Capital Equipment Replacement Fund Summary Fiscal Year 2016 Beginning Fund Balance/ Village of Glenview Adopted 2017 Budget 106 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 is Charges for Services received from operating departments, which funds health insurance, general liability premiums, property casualty claims, workers’ compensation premiums and claims, as well as operating costs within the fund. The long-term model of the fund is for revenues to cover all expenditures in a given year. The chart below illustrates the percentage of employee contributions to their health insurance plan. Employee contributions have remained constant from 2015 to 2017. Non Union and Non-Sworn Non Union and Sworn Dispatch Union Fire Union Police Union PW Union 2017 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% 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% 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 2017 budgeted adjustment is a debit to expense in the amount of $140,498. The health 2017 insurance premiums are $5,565,763, which is 68% of the budgeted expenditures. The 2017 premiums are budgeted to increase over the 2016 projection by 2.5%, mainly due to a net increase in premium costs. Village of Glenview Adopted 2017 Budget 107 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $5,358,943 $5,692,577 $5,692,577 $5,692,577 $5,183,961 Budgeted Revenues Charges for Services 7,290,563 7,077,080 7,077,080 7,091,263 7,329,083 Investment Income 340,440 310,750 310,750 310,750 310,750 Total Revenues 7,631,002 7,387,830 7,387,830 7,402,013 7,639,833 Budgeted Expenditures Operating Expenditures Personnel 594,015 587,904 587,904 608,563 689,285 Contractual 6,018,680 6,936,374 6,936,374 6,896,499 7,090,905 Other Charges 2,133 6,500 6,500 9,000 9,000 Total Operating Expenditures 6,614,828 7,530,778 7,530,778 7,514,062 7,789,190 Other Expenditures Transfer Out 682,540 250,000 250,000 396,567 403,917 Total Other Expenditures 682,540 250,000 250,000 396,567 403,917 Total Expenditures 7,297,368 7,780,778 7,780,778 7,910,629 8,193,107 Surplus/(Deficit)333,634 (392,948) (392,948) (508,616) (553,274) $5,692,577 $5,299,629 $5,299,629 $5,183,961 $4,630,687 Insurance and Risk Fund Summary Fiscal Year 2016 Beginning Fund Balance/ Net Position Ending Fund Balance/ Net Position Village of Glenview Adopted 2017 Budget 108 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 Village building components. The original fund balance was the result of a one-time transfer from the Capital Equipment Replacement Fund (CERF). In 2016, the Village Board of Trustees reviewed and approved methodology similar to CERF to accumulate funds annually for major repairs and system replacements to Village-owned facilities. Revenues Beginning in 2017, annual department Charges for Services will be calculated based on the accumulated reserve needs per asset. The accumulated reserve needs are based on the determined life of an asset and replacement value. Charges for Services are budged by department. FRRF Charges for Services will be expensed in the department operating budget and recorded as revenue in FRRF. Assets begin to receive a FRRF contribution in the year subsequent to purchase. Once an asset is fully funded, no additional charges for service will be expensed. For the purposes of this methodology, “fully funded” shall mean that the Accumulated Reserve balance is equal to or greater than the asset’s replacement cost. Expenditures Expenditures are solely for the repair or replacement of existing Village facilities. The 2017 budget appropriates $1,716,676 to be spent on capital facility improvements. This budget includes a remodeling of the Public Works Administration Building offices, a new air conditioner, light fixtures and door at the Public Works Garage and a new roof, fencing, concrete, electrical upgrades and rest room renovations at Fire Station 8. Fund Balance FRRF is to maintain a fund balance target of 35% of accumulated reserves according to the replacement schedule; this amount has been determined to be sufficient to meet the Village’s annual building component repair and replacement needs. The 2017 Budget calculated Charges for Services to the operating departments using the 35% of accumulated reserves as the fund balance target. Village of Glenview Adopted 2017 Budget 109 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $2,307,454 $1,903,943 $1,903,943 $1,903,943 $1,544,258 Budgeted Revenues Charges for Services 104,772 338,275 338,275 181,892 1,209,586 Investment Income 2,286 10,000 10,000 10,000 10,000 Other Revenues - - - 4,701 - Transfers In 9,425 - - 146,567 - Total Revenues 116,483 348,275 348,275 343,160 1,219,586 Budgeted Expenditures Operating Expenditures Contractual 113,651 - 42,500 81,860 95,969 Commodities 654 - - - - Capital Outlay 218,116 1,160,500 1,146,917 620,984 1,620,707 Total Operating Expenditures 332,421 1,160,500 1,189,416 702,845 1,716,676 Other Expenditures Transfer Out 187,573 - - - - Total Other Expenditures 187,573 - - - - Total Expenditures 519,994 1,160,500 1,189,416 702,845 1,716,676 Surplus/(Deficit)(403,511) (812,225) (841,141) (359,685) (497,090) $1,903,943 $1,091,718 $1,062,801 $1,544,258 $1,047,168 Facility Repair and Replacement Fund Summary Fiscal Year 2016 Beginning Fund Balance/ Net Position Ending Fund Balance/ Net Position Village of Glenview Adopted 2017 Budget 110 This page intentionally left blank. Village of Glenview Adopted 2017 Budget 111 VILLAGE OF GLENVIEW TRUST AND AGENCY FUNDS Village of Glenview Adopted 2017 Budget 112 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 2017 Budget 113 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 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $64,203,612 $68,756,534 $68,756,534 $68,756,534 $72,511,787 Budgeted Revenues Charges for Services 7,494,545 2,480,695 2,480,695 2,491,426 2,456,386 Investment Income 64,388 4,200,000 4,200,000 4,622,143 4,200,000 Other Revenues 777,705 727,033 727,033 701,523 846,858 Total Revenues 8,336,638 7,407,728 7,407,728 7,815,091 7,503,244 Budgeted Expenditures Operating Expenditures Personnel 3,665,232 3,733,548 3,733,548 3,949,740 4,098,725 Contractual 118,485 132,715 132,715 110,098 138,707 Total Operating Expenditures 3,783,716 3,866,263 3,866,263 4,059,838 4,237,432 Total Expenditures 3,783,716 3,866,263 3,866,263 4,059,838 4,237,432 Surplus/(Deficit)4,552,922 3,541,465 3,541,465 3,755,253 3,265,812 $68,756,534 $72,297,999 $72,297,999 $72,511,787 $75,777,599Net Position Ending Fund Balance/ Fiscal Year 2016 Beginning Fund Balance/ Net Position Village of Glenview Adopted 2017 Budget 114 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 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $65,326,017 $71,792,553 $71,792,553 $71,792,553 $75,285,841 Budgeted Revenues Charges for Services 10,309,348 3,974,237 3,974,237 4,094,183 3,798,546 Investment Income 944,720 3,900,000 3,900,000 4,450,102 3,900,000 Other Revenues 750,195 760,221 760,221 781,414 816,694 Total Revenues 12,004,263 8,634,458 8,634,458 9,325,698 8,515,240 Budgeted Expenditures Operating Expenditures Personnel 5,327,947 5,470,452 5,470,452 5,611,926 5,780,396 Contractual 209,779 260,355 260,355 220,485 242,534 Total Operating Expenditures 5,537,726 5,730,807 5,730,807 5,832,411 6,022,930 Total Expenditures 5,537,726 5,730,807 5,730,807 5,832,411 6,022,930 Surplus/(Deficit)6,466,537 2,903,651 2,903,651 3,493,288 2,492,310 $71,792,553 $74,696,204 $74,696,204 $75,285,841 $77,778,151Net Position Fiscal Year 2016 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2017 Budget 115 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. Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $3,767,049 $3,777,050 $3,777,050 $3,777,050 $3,782,704 Budgeted Revenues Investment Income 14,992 1,000 1,000 6,654 1,000 Total Revenues 14,992 1,000 1,000 6,654 1,000 Budgeted Expenditures Other Expenditures Transfer Out 4,991 1,000 1,000 1,000 1,000 Total Other Expenditures 4,991 1,000 1,000 1,000 1,000 Total Expenditures 4,991 1,000 1,000 1,000 1,000 Surplus/(Deficit)10,000 0 0 5,654 0 $3,777,050 $3,777,050 $3,777,050 $3,782,704 $3,782,704Net Position Fiscal Year 2016 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2017 Budget 116 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 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $151,463 $169,999 $169,999 $169,999 $171,552 Budgeted Revenues Taxes 258,833 271,607 271,607 276,788 359,697 Investment Income 2,061 600 600 1,808 1,000 Total Revenues 260,894 272,207 272,207 278,596 360,697 Budgeted Expenditures Operating Expenditures Other Charges 32,763 37,316 37,316 37,316 265,431 Total Operating Expenditures 32,763 37,316 37,316 37,316 265,431 Other Expenditures Transfer Out 209,594 235,855 235,855 239,727 103,644 Total Other Expenditures 209,594 235,855 235,855 239,727 103,644 Total Expenditures 242,357 273,171 273,171 277,043 369,075 Surplus/(Deficit)18,537 (964) (964) 1,553 (8,378) $169,999 $169,035 $169,035 $171,552 $163,174Net Position Fiscal Year 2016 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2017 Budget 117 VILLAGE OF GLENVIEW CAPITAL PROJECT FUNDS Village of Glenview Adopted 2017 Budget 118 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 $9,190,584 in expenditures for 2017 projects. These projects are primarily road reconstruction and related underground infrastructure improvements, road resurfacing and storm water projects. Glen Capital Projects Fund: The Tax Increment Financing District supports the Glen Capital Projects Fund, which has $273,006 in expenditures for 2017. 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 2017 Budget includes expenditures in the form of Transfers Out to the Capital Projects Fund for $2,625,600 and to the Glenview Sanitary Sewer Fund for $61,250. 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 initially approved by the Village Board in 2010 at a rate of $0.02 per gallon. During the 2017 budget process, the Village Board approved an additional $0.02 per gallon, making the LMFT rate $.04 per gallon beginning January 1, 2017. The LMFT will generate approximately $840,000 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 2017 Budget 119 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $2,279,448 $291,964 $291,964 $291,964 $383,293 Budgeted Revenues Intergovernmental 20,364,975 150,000 150,000 991,645 412,665 Investment Income 5,618 9,500 9,500 3,000 3,250 Other Revenues 2,672 - - 2,357,417 250,000 Transfers In 18,459,123 6,492,039 6,492,039 6,522,236 8,149,998 Total Revenues 38,832,388 6,651,539 6,651,539 9,874,298 8,815,913 Budgeted Expenditures Operating Expenditures Contractual 22,396 - - - - Commodities 1,635 - - - - Other Charges 34,020 24,371 24,371 26,387 24,371 Capital Outlay 19,817,678 - - 63,672 - Total Operating Expenditures 19,875,729 24,371 24,371 90,059 24,371 Other Expenditures Capital Projects 19,144,143 7,107,496 8,125,227 7,267,078 9,166,213 Transfer Out 1,800,000 - - 2,425,832 - Total Other Expenditures 20,944,143 7,107,496 8,125,227 9,692,910 9,166,213 Total Expenditures 40,819,872 7,131,867 8,149,598 9,782,969 9,190,584 Surplus/(Deficit)(1,987,484) (480,328) (1,498,059) 91,329 (374,671) $291,964 ($188,364) ($1,206,095) $383,293 $8,622 Capital Projects Fund Summary Fiscal Year 2016 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2017 Budget 120 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $6,100,833 $5,675,390 $5,675,390 $5,675,390 $822,446 Budgeted Revenues Investment Income 873 500 500 3,790 760 Transfers In 3,149 2,894 2,894 2,894 2,894 Total Revenues 4,022 3,394 3,394 6,684 3,654 Budgeted Expenditures Other Expenditures Capital Projects 429,465 5,113,677 5,113,677 4,859,628 273,006 Total Other Expenditures 429,465 5,113,677 5,113,677 4,859,628 273,006 Total Expenditures 429,465 5,113,677 5,113,677 4,859,628 273,006 Surplus/(Deficit)(425,443) (5,110,283) (5,110,283) (4,852,944) (269,352) $5,675,390 $565,107 $565,107 $822,446 $553,094 Glen Capital Projects Fund Summary Fiscal Year 2016 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2017 Budget 121 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $23,312,877 $27,869,210 $27,869,210 $27,869,210 $29,316,804 Budgeted Revenues Charges for Services - 156,000 156,000 156,000 156,000 Investment Income 81,353 25,000 25,000 35,000 39,036 Other Revenues - - - - 2,620,000 Transfers In 10,000,000 - - 2,225,832 - Total Revenues 10,081,353 181,000 181,000 2,416,832 2,815,036 Budgeted Expenditures Operating Expenditures Contractual - - - 25,000 95,000 Other Charges - - - 8,781 - Total Operating Expenditures - - - 33,781 95,000 Other Expenditures Transfer Out 5,525,021 910,704 910,704 935,457 2,686,850 Total Other Expenditures 5,525,021 910,704 910,704 935,457 2,686,850 Total Expenditures 5,525,021 910,704 910,704 969,238 2,781,850 Surplus/(Deficit)4,556,333 (729,704) (729,704) 1,447,594 33,186 $27,869,210 $27,139,506 $27,139,506 $29,316,804 $29,349,990 Permanent Fund Summary Fiscal Year 2016 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2017 Budget 122 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $1,252,350 $1,193,345 $1,193,345 $1,193,345 $1,326,803 Budgeted Revenues Intergovernmental 1,557,902 1,460,163 1,460,163 1,572,298 1,940,000 Investment Income 3,607 5,000 5,000 4,800 5,000 Other Revenues - - - 28,106 - Total Revenues 1,561,509 1,465,163 1,465,163 1,605,205 1,945,000 Budgeted Expenditures Other Expenditures Capital Projects 1,620,514 1,460,163 1,460,163 1,471,747 1,940,000 Total Other Expenditures 1,620,514 1,460,163 1,460,163 1,471,747 1,940,000 Total Expenditures 1,620,514 1,460,163 1,460,163 1,471,747 1,940,000 Surplus/(Deficit)(59,005) 5,000 5,000 133,458 5,000 $1,193,345 $1,198,345 1,198,345 $1,326,803 $1,331,803 Motor Fuel Tax Fund Summary Fiscal Year 2016 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2017 Budget 123 VILLAGE OF GLENVIEW DEBT FUND Village of Glenview Adopted 2017 Budget 124 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 Purpose Bonds Fund debt issuances, General Obligation Refunding Bond Series 2012B and General Obligation Purpose 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 2017 budgeted expenditures are $2,189,382. Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget $240,978 $319,316 $319,316 $319,316 $298,475 Budgeted Revenues Investment Income 5,385 2,508 2,508 2,605 2,605 Transfers In 2,269,836 2,192,582 2,192,582 2,170,635 2,187,882 Total Revenues 2,275,221 2,195,090 2,195,090 2,173,240 2,190,487 Budgeted Expenditures Operating Expenditures Other Charges 2,196,883 2,193,832 2,193,832 2,194,082 2,189,382 Total Operating Expenditures 2,196,883 2,193,832 2,193,832 2,194,082 2,189,382 Total Expenditures 2,196,883 2,193,832 2,193,832 2,194,082 2,189,382 Surplus/(Deficit)78,339 1,258 1,258 (20,842) 1,105 $319,316 $320,574 $320,574 $298,475 $299,580Ending Fund Balance Fiscal Year 2016 Beginning Fund Balance Village of Glenview Adopted 2017 Budget 125 VILLAGE OF GLENVIEW BUDGETS BY DEPARTMENT Village of Glenview Adopted 2017 Budget 126 Department Summary   The Village of Glenview’s 2017 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-two 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 charges for services, include investment income and transfers from the enterprise funds for projects that improve the Public Works facilities and Charges for Services. 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 2017 Budget 127 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 47,000,205 46,214,714 46,384,533 46,874,024 48,133,266 Contractual 49,628,850 53,855,288 53,934,939 52,534,433 51,395,646 Commodities 5,651,409 5,213,631 5,365,299 5,204,577 4,152,708 Other Charges 39,510,162 18,755,606 18,493,987 18,545,106 18,965,291 Capital Outlay 24,370,795 4,615,300 4,885,629 4,145,772 4,302,186 Total Operating Expenditures 166,161,420 128,654,539 129,064,387 127,303,912 126,949,097 Other Expenditures Interfund Charges 4,766,269 5,801,882 5,787,414 5,652,844 6,560,624 Capital Projects 24,033,867 19,473,572 21,232,989 20,773,072 17,199,756 Depreciation 1,879,681 1,731,030 1,731,030 1,810,955 1,810,956 Transfer Out 34,044,848 10,326,553 10,326,553 13,006,130 11,541,489 Total Other Expenditures 64,724,665 37,333,037 39,077,986 41,243,002 37,112,825 Total Expenditures 230,886,085 165,987,576 168,142,373 168,546,914 164,061,922 Funding Sources Corporate Fund 74,821,662 67,253,816 67,344,182 67,314,070 69,547,412 Police Special Fund - 32,834 32,834 697 32,137 Foreign Fire Fund 96,522 110,000 110,000 110,000 110,000 Waukegan/Golf TIF Fund 181,458 486,683 762,781 496,095 839,935 Special Tax Allocation Fund 39,089,317 32,567,073 32,567,073 31,531,238 31,734,632 Glenview Water Fund 15,168,545 18,622,984 19,294,783 19,329,106 15,677,206 Glenview Sanitary Fund 2,036,208 3,183,833 3,253,720 3,223,423 2,976,523 Wholesale Water Fund 2,029,799 2,057,518 2,057,518 2,081,676 2,261,361 Commuter Parking Fund 424,530 893,774 893,774 705,814 584,074 North Maine Water & Sewer Fund 25,487,304 921,700 921,700 949,448 - Municipal Equipment Replacement Fund 1,535,518 1,683,005 1,683,005 1,689,701 1,686,122 Capital Equipment Replacement Fund 2,037,314 2,551,594 2,551,594 2,551,594 1,697,478 Insurance and Risk Fund 7,297,368 7,780,778 7,780,778 7,910,629 8,193,107 Facility Repair and Replacement Fund 519,994 1,160,500 1,189,416 702,845 1,716,676 Police Pension Fund 3,783,716 3,866,263 3,866,263 4,059,838 4,237,432 Firefighters' Pension Fund 5,537,726 5,730,807 5,730,807 5,832,411 6,022,930 Escrow Deposit Fund 4,991 1,000 1,000 1,000 1,000 Special Service Area Bond Fund 242,357 273,171 273,171 277,043 369,075 Capital Projects Fund 40,819,872 7,131,867 8,149,598 10,285,593 9,190,584 Glen Capital Projects Fund 429,465 5,113,677 5,113,677 4,859,628 273,006 Village Permanent Fund 5,525,021 910,704 910,704 969,238 2,781,850 Motor Fuel Tax Fund 1,620,514 1,460,163 1,460,163 1,471,747 1,940,000 Corporate Purpose Bonds Fund 2,196,883 2,193,832 2,193,832 2,194,082 2,189,382 Total Funds Sources 230,886,085 165,987,576 168,142,373 168,546,914 164,061,922 Department Summary All Funds and Departments Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 128 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget Expenditures By Department Board of Trustees 379,808 403,671 408,674 393,428 441,595 General Government 62,753,510 45,583,871 45,307,530 43,896,009 47,254,515 Village Manager's Office 17,855,084 16,421,653 16,671,735 16,562,768 18,303,402 Administrative Services 8,379,612 8,812,434 8,887,840 8,828,924 8,134,949 Public Works 51,423,286 29,039,200 29,163,353 28,279,807 26,369,515 Police 16,351,998 17,022,740 17,135,026 17,518,998 17,631,139 Fire 21,390,791 22,040,146 22,000,341 22,292,102 22,269,578 Planning and Economic Development - - - - - Community Development 52,351,996 26,663,861 28,567,871 30,774,879 23,657,229 Total Expenditures 230,886,085 165,987,576 168,142,373 168,546,914 164,061,922 Full Time Positions by Department Board of Trustees - - - - - General Government - - - - - Village Manager's Office 45.00 45.00 45.00 46.00 52.00 Administrative Services 13.63 13.63 13.63 14.63 14.63 Public Works 47.38 47.38 47.38 48.38 48.38 Police 75.00 75.00 75.00 75.00 75.00 Fire 81.00 81.00 81.00 81.00 81.00 Community Development 18.00 18.00 18.00 17.00 17.00 Total Full Time Positions 280.00 280.00 280.00 282.00 288.00 Part Time Positions by Department Board of Trustees 1.00 1.00 1.00 1.00 1.00 General Government - - - - - Village Manager's Office 5.75 5.75 5.75 5.75 5.75 Administrative Services 3.15 3.15 3.15 2.10 2.10 Public Works 2.00 2.00 2.00 2.00 2.00 Police - - - - - Fire - - - - - Community Development 1.80 1.80 1.80 1.80 1.80 Total Part Time Positions 13.70 13.70 13.70 12.65 12.65 Total Full Time Equivalents 293.70 293.70 293.70 294.65 300.65 Department Summary Continued Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 129 This page intentionally left blank. Village of Glenview Adopted 2017 Budget 130   Board of Trustees Special Appropriations Village of Glenview Adopted 2017 Budget 131 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 54,360 61,762 61,562 47,920 66,762 Contractual 325,448 341,009 346,012 344,208 356,483 Commodities - - 200 400 18,350 Other Charges - 900 900 900 - Total Operating Expenditures 379,808 403,671 408,674 393,428 441,595 Total Expenditures 379,808 403,671 408,674 393,428 441,595 Funding Sources Corporate Fund 379,808 403,671 408,674 393,428 441,595 Total Funds Sources 379,808 403,671 408,674 393,428 441,595 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 2016 Village of Glenview Adopted 2017 Budget 132 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. 2016 Accomplishments  Continued focus upon strong budget and financial management for overall fiscal health and development of a balanced 2017 budget within fund balance policy  Realized completion of the Glen Town Center streetscape reconstruction and approved Downtown streetscape reconstruction in 2017  Approved the sale of the former Village Hall site on Waukegan Road and the purchase of Bess Hardware on Glenview Road for development consistent with the Downtown Revitalization Plan; approved development of a Culver’s and outlot building near the Chestnut Avenue and Waukegan Road intersection  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 2016 Projections and 2017 Budget  Contractual expenditures include a membership to the Northwest Municipal Conference, and funding for the Recording Secretary Village of Glenview Adopted 2017 Budget 133 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 8,740 8,720 8,720 8,767 8,720 Contractual 40,604 48,300 48,300 45,733 48,000 Commodities - - - 400 350 Other Charges - 900 900 900 - Total Operating Expenditures 49,344 57,920 57,920 55,800 57,070 Total Expenditures 49,344 57,920 57,920 55,800 57,070 Funding Sources Corporate Fund 49,344 57,920 57,920 55,800 57,070 Total Funds Sources 49,344 57,920 57,920 55,800 57,070 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 2016 Village of Glenview Adopted 2017 Budget 134 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 as well as various supplies needed for these events. For the 2017 budget, four organizations made a request to the Village Board for funding; Youth Services of Glenview, North Shore Senior Center, the Family Service Center of Wilmette, Glenview, Northbrook and Kenilworth and the Josselyn Center. Youth Services is a non-profit agency located in the Village of Glenview. Youth Services provides service to young people and is “devoted to the mental health, character development and physical well-being of children and families in our communities.” The Village of Glenview contracts with North Shore Senior Center to have a Coordinator on sight Monday – Friday at various locations throughout the Village. The Senior Services Coordinator assists seniors in locating the services they need. Expenditure Analysis  The Youth Services appropriation for 2017 remains at the 2016 level of $130,000  The Senior Services appropriation includes funding for a Senior Services Coordinator, Angel Fund and housing grants. The 2016 appropriation was $143,709 and the 2017 appropriation is $144,483  The 2017 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 and a new appropriation of $15,000 to the Josselyn Center to support comprehensive mental health services to Medicaid recipients  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 2017 Budget 135 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 45,620 53,042 52,842 39,153 58,042 Contractual 284,843 292,709 297,712 298,475 308,483 Commodities - - 200 - 18,000 Total Operating Expenditures 330,464 345,751 350,754 337,628 384,525 Total Expenditures 330,464 345,751 350,754 337,628 384,525 Funding Sources Corporate Fund 330,464 345,751 350,754 337,628 384,525 Total Funds Sources 330,464 345,751 350,754 337,628 384,525 Special Appropriations Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 136   General Government Tax Increment Financing Corporate Purpose Bonds Fund Permanent Fund Escrow Deposit Fund Village of Glenview Adopted 2017 Budget 137 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel - 333,800 22,134 (50,000) 333,800 Contractual 22,135,692 25,807,185 25,897,551 24,821,954 25,335,097 Commodities 30,283 57,670 58,670 54,402 55,257 Other Charges 20,726,738 10,753,811 10,421,672 10,437,367 11,342,444 Capital Outlay 51,500 247,664 523,762 302,306 - Total Operating Expenditures 42,944,212 37,200,130 36,923,789 35,566,029 37,066,598 Other Expenditures Interfund Charges 10,629 2,167 2,167 1,600 3,387 Transfer Out 19,798,668 8,381,574 8,381,574 8,328,380 10,184,530 Total Other Expenditures 19,809,297 8,383,741 8,383,741 8,329,980 10,187,917 Total Expenditures 62,753,510 45,583,871 45,307,530 43,896,009 47,254,515 Funding Sources Corporate Fund 16,908,421 10,939,038 10,386,600 10,296,928 11,162,711 Waukegan/Golf TIF 181,458 474,737 750,835 484,276 827,930 Special Tax Allocation Fund 37,936,736 31,064,560 31,064,560 29,950,485 30,291,642 Escrow Deposit Fund 4,991 1,000 1,000 1,000 1,000 Village Permanent Fund 5,525,021 910,704 910,704 969,238 2,781,850 Debt Service Fund 2,196,883 2,193,832 2,193,832 2,194,082 2,189,382 Total Funds Sources 62,753,510 45,583,871 45,307,530 43,896,009 47,254,515 General Government Department Summary General Government, Tax Increment Financing, Permanent Fund, Corporate Purpose Bonds Fund, and Escrow Deposit Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 138 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 2017 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)  There are no significant changes between the 2016 Projection and the 2017 Budget  Contractual expenditures include funding for economic development agreements and other professional services Village of Glenview Adopted 2017 Budget 139 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel - 333,800 22,134 (50,000) 333,800 Contractual 2,679,417 2,902,819 2,993,185 3,051,291 3,133,135 Commodities 30,283 57,670 58,670 54,402 55,257 Other Charges 219,474 450,000 117,861 125,000 449,250 Total Operating Expenditures 2,929,174 3,744,289 3,191,851 3,180,693 3,971,442 Other Expenditures Interfund Charges 4,769 2,167 2,167 1,600 3,387 Transfer Out 13,974,478 7,192,582 7,192,582 7,114,635 7,187,882 Total Other Expenditures 13,979,247 7,194,749 7,194,749 7,116,235 7,191,269 Total Expenditures 16,908,421 10,939,038 10,386,600 10,296,928 11,162,711 Funding Sources Corporate Fund 16,908,421 10,939,038 10,386,600 10,296,928 11,162,711 Total Funds Sources 16,908,421 10,939,038 10,386,600 10,296,928 11,162,711 General Government - Corporate Fund Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 140 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 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 19,456,274 22,904,366 22,904,366 21,745,663 22,106,962 Other Charges 18,310,381 8,109,979 8,109,979 8,109,504 8,703,812 Capital Outlay 51,500 247,664 523,762 302,306 - Total Operating Expenditures 37,818,156 31,262,009 31,538,107 30,157,473 30,810,774 Other Expenditures Interfund Charges 5,860 - - - - Transfer Out 294,178 277,288 277,288 277,288 308,798 Total Other Expenditures 300,038 277,288 277,288 277,288 308,798 Total Expenditures 38,118,194 31,539,297 31,815,395 30,434,761 31,119,572 Funding Sources Waukegan/Golf TIF Fund 181,458 474,737 750,835 484,276 827,930 Special Tax Allocation Fund 37,936,736 31,064,560 31,064,560 29,950,485 30,291,642 Total Funds Sources 38,118,194 31,539,297 31,815,395 30,434,761 31,119,572 Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 141 Permanent Fund The Permanent Fund is mainly 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 2016 Transfer Out included $85,743 to Capital Projects for use towards the Village Hall relocation project as well as $850,704 for Storm Water Task Force initiatives. The 2017 Transfer Out includes $2,625,600 to the Capital Projects Fund and $61,250 to the Sanitary Sewer Fund for stormwater initiatives.     Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual - - - 25,000 95,000 Other Charges - - - 8,781 - Total Operating Expenditures - - - 33,781 95,000 Other Expenditures Transfer Out 5,525,021 910,704 910,704 935,457 2,686,850 Total Other Expenditures 5,525,021 910,704 910,704 935,457 2,686,850 Total Expenditures 5,525,021 910,704 910,704 969,238 2,781,850 Funding Sources Village Permanent Fund 5,525,021 910,704 910,704 969,238 2,781,850 Total Funds Sources 5,525,021 910,704 910,704 969,238 2,781,850 Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 142 Corporate Purpose Bonds Fund There are two outstanding Corporate Purpose Bonds Fund debt issuances, General Obligation Refunding Bond Series 2012B and General Obligation 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 debt service payments. All other Village Corporate Purpose Bonds or General Obligation Bonds are abated. The Corporate Purpose Bonds Fund has budgeted expenditures of $2,189,382 in 2017.   Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Other Charges 2,196,883 2,193,832 2,193,832 2,194,082 2,189,382 Total Operating Expenditures 2,196,883 2,193,832 2,193,832 2,194,082 2,189,382 Total Expenditures 2,196,883 2,193,832 2,193,832 2,194,082 2,189,382 Funding Sources Debt Service Fund 2,196,883 2,193,832 2,193,832 2,194,082 2,189,382 Total Funds Sources 2,196,883 2,193,832 2,193,832 2,194,082 2,189,382 Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 143 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.   Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Other Expenditures Transfer Out 4,991 1,000 1,000 1,000 1,000 Total Other Expenditures 4,991 1,000 1,000 1,000 1,000 Total Expenditures 4,991 1,000 1,000 1,000 1,000 Funding Sources Escrow Deposit Fund 4,991 1,000 1,000 1,000 1,000 Total Funds Sources 4,991 1,000 1,000 1,000 1,000 Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 144  Village Manager's Office Administration Communications Human Resources Administration Employee Benefits Risk Management Legal Services Joint Dispatch Village of Glenview Adopted 2017 Budget 145 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 6,530,682 6,329,975 6,444,372 6,360,561 7,155,049 Contractual 6,937,253 7,953,878 8,023,428 7,865,243 8,101,872 Commodities 31,571 33,359 33,359 34,021 36,960 Other Charges 169,130 181,385 239,705 225,505 242,135 Capital Outlay 2,066,831 - 7,815 7,815 750,000 Total Operating Expenditures 15,735,467 14,498,597 14,748,679 14,493,145 16,286,016 Other Expenditures Interfund Charges 1,437,077 1,673,056 1,673,056 1,673,056 1,613,469 Capital Projects - - - - - Transfer Out 682,540 250,000 250,000 396,567 403,917 Total Other Expenditures 2,119,617 1,923,056 1,923,056 2,069,623 2,017,386 Total Expenditures 17,855,084 16,421,653 16,671,735 16,562,768 18,303,402 Funding Sources Corporate Fund 10,469,799 8,507,714 8,757,796 8,534,271 9,992,660 Special Tax Allocation Fund 86,023 92,069 92,069 92,403 92,501 Glenview Water Fund - 16,500 16,500 3,300 3,300 Glenview Sanitary Fund - 4,125 4,125 1,200 1,200 Wholesale Water Fund 19,576 20,467 20,467 20,964 20,634 North Maine Water & Sewer Fund (17,683) - - - - Insurance and Risk Fund 7,297,368 7,780,778 7,780,778 7,910,629 8,193,107 Total Funds Sources 17,855,084 16,421,653 16,671,735 16,562,768 18,303,402 Personnel Budget by Division Full Time Positions Administration 4.00 4.00 4.00 4.00 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 39.00 39.00 39.00 40.00 46.00 Total Full Time 45.00 45.00 45.00 46.00 52.00 Part Time Positions Administration - - - - - 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 Total Part Time 5.75 5.75 5.75 5.75 5.75 Total Full Time Equivalents 50.75 50.75 50.75 51.75 57.75 Village Manager's Department Summary Administration, Communications, Human Resources, Legal, and Joint Dispatch Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 146 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. 2016 Accomplishments  Analyzed projected electric rates and savings with the Village’s alternative supplier and recommended returning participating customers to Com Ed for electric supply in June 2016 Expenditure Analysis  It is common for contractual expenditure projections to be higher than the next year budget. This results from budget transfers being made to fund special projects throughout the year. The 2017 budget includes funding for professional service contracts Village of Glenview Adopted 2017 Budget 147 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 1,114,906 807,171 899,302 908,012 822,292 Contractual 68,188 59,073 105,973 75,437 55,698 Other Charges 9,084 8,400 16,000 16,000 8,900 Total Operating Expenditures 1,192,178 874,644 1,021,275 999,449 886,890 Total Expenditures 1,192,178 874,644 1,021,275 999,449 886,890 Funding Sources Corporate Fund 1,108,358 784,324 930,955 908,297 796,415 Special Tax Allocation Fund 64,243 69,853 69,853 70,187 69,841 Wholesale Water Fund 19,576 20,467 20,467 20,964 20,634 Total Funds Sources 1,192,178 874,644 1,021,275 999,449 886,890 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 Assistant to the Village Manager 1.00 1.00 1.00 1.00 1.00 Administrative Assistant - - - - - Executive Assistant 1.00 1.00 1.00 1.00 1.00 Total Full Time 4.00 4.00 4.00 4.00 4.00 Part Time Positions Village Manager - - - - - Total Part Time - - - - - Total Full Time Equivalents 4.00 4.00 4.00 4.00 4.00 Village Manager's Office Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 148 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. 2016 Accomplishments  Refreshed “It’s our Town, Please Slow Down” campaign with new logo and renewed publicity  Implemented mobile-friendly design for e-Glenview Expenditure Analysis  There are no significant changes between the 2016 Projections and the 2017 Budget  Contractual expenditures include the printing and mailing of the Glenview Village Report Newsletter Village of Glenview Adopted 2017 Budget 149 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 150,257 150,200 151,700 152,977 152,473 Contractual 72,897 74,875 82,525 92,525 110,375 Commodities 1,357 2,410 2,410 2,410 2,410 Other Charges 405 1,900 1,900 1,900 1,900 Total Operating Expenditures 224,916 229,385 238,535 249,812 267,158 Total Expenditures 224,916 229,385 238,535 249,812 267,158 Funding Sources Corporate Fund 224,916 229,385 238,535 249,812 267,158 Total Funds Sources 224,916 229,385 238,535 249,812 267,158 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 2016 Village of Glenview Adopted 2017 Budget 150 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. 2016 Accomplishments  Managed and supported several recruitments Expenditure Analysis  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 2017 Budget 151 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 230,965 212,761 227,250 234,296 216,189 Contractual 59,433 80,702 92,702 84,740 68,845 Commodities 1,276 1,500 1,500 1,500 1,500 Other Charges 120,989 112,700 163,420 167,130 167,750 Total Operating Expenditures 412,663 407,663 484,872 487,666 454,284 Other Expenditures Interfund Charges 1,309,221 1,489,400 1,489,400 1,489,400 1,404,657 Total Other Expenditures 1,309,221 1,489,400 1,489,400 1,489,400 1,404,657 Total Expenditures 1,721,884 1,897,063 1,974,272 1,977,066 1,858,941 Funding Sources Corporate Fund 1,721,884 1,897,063 1,974,272 1,977,066 1,858,941 Total Funds Sources 1,721,884 1,897,063 1,974,272 1,977,066 1,858,941 - 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 Resources Administration Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 152 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. 2016 Accomplishments  Implemented an incentive based wellness program  Successfully managed and supported the 2017 open enrollment process Expenditure Analysis  Personnel expenses are budgeted to be $435,040 in 2017 for the Insurance Opt-Out program, Dental Reimbursement program and the new incentive based Wellness Program implemented in 2016  Health insurance premiums are projected to be $5,565,763 in 2017, while the 2016 Projection is $5,431,598, which is a 2.5% increase, in part due to the increase in health insurance premiums for 2017  Contractual expenditures also include claim administration for the dental reimbursement program, flexible spending and employee assistance program Village of Glenview Adopted 2017 Budget 153 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 327,824 343,297 343,297 357,566 435,040 Contractual 5,327,841 5,336,494 5,336,494 5,452,922 5,587,384 Other Charges 1,838 - - - - Total Operating Expenditures 5,657,503 5,679,791 5,679,791 5,810,488 6,022,424 Total Expenditures 5,657,503 5,679,791 5,679,791 5,810,488 6,022,424 Funding Sources Insurance and Risk Fund 5,657,503 5,679,791 5,679,791 5,810,488 6,022,424 Total Funds Sources 5,657,503 5,679,791 5,679,791 5,810,488 6,022,424 Employee Benefits Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 154 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. 2016 Accomplishments  Managed the change in Occupational Health providers  Implemented monthly touch-base meetings with high-risk departments to provide more real-time data and status updates regarding accidents and injuries  Evaluated the Village’s excess liability insurance options for 2017 consideration Expenditure Analysis  Contractual expenditures include insurance premiums and claim expenses. The 2016 Projections are based on actual experience and outstanding claims. The 2017 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 2017 Budget 155 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 266,191 244,607 244,607 250,997 254,245 Contractual 535,157 1,489,880 1,489,880 1,303,577 1,388,521 Other Charges 295 6,500 6,500 9,000 9,000 Total Operating Expenditures 801,643 1,740,987 1,740,987 1,563,574 1,651,766 Other Expenditures Transfer Out 682,540 250,000 250,000 396,567 403,917 Total Other Expenditures 682,540 250,000 250,000 396,567 403,917 Total Expenditures 1,484,183 1,990,987 1,990,987 1,960,141 2,055,683 Funding Sources Insurance and Risk Fund 1,484,183 1,990,987 1,990,987 1,960,141 2,055,683 Total Funds Sources 1,484,183 1,990,987 1,990,987 1,960,141 2,055,683 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 2016 Village of Glenview Adopted 2017 Budget 156 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. 2016 Accomplishments  Completed fire union negotiations for a 5-year contract  Negotiated Purchase and Sale Agreement for old Village Hall site and 1850 Glenview Road  Negotiated and drafted agreements for downtown Metra station facility maintenance and Metra land swap  Obtained dismissals, with prejudice, of several personal injury complaints filed against Village Expenditure Analysis  Contractual expenditures are expected to decrease in 2017 with labor contract negotiations settled Village of Glenview Adopted 2017 Budget 157 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 732,399 737,041 740,041 679,916 664,329 Total Operating Expenditures 732,399 737,041 740,041 679,916 664,329 Total Expenditures 732,399 737,041 740,041 679,916 664,329 Funding Sources Corporate Fund 572,620 584,200 587,200 513,200 522,169 Special Tax Allocation Fund 21,780 22,216 22,216 22,216 22,660 Glenview Water Fund - 16,500 16,500 3,300 3,300 Glenview Sanitary Fund - 4,125 4,125 1,200 1,200 North Maine Water & Sewer Fund (17,683) - - - - Insurance and Risk Fund 155,682 110,000 110,000 140,000 115,000 Total Funds Sources 732,399 737,041 740,041 679,916 664,329 Legal Services Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 158 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. In 2016, the Village entered into fire and police dispatch agreements with the Village of Glencoe and police dispatch agreements with the Villages of Kenilworth, Northfield and Winnetka that will begin in 2017. As of July 2017, Glenview will provides 9-1-1 and police and fire dispatch services for 16 agencies in 12 communities, serving a population of approximately 235,000 citizens. 2016 Accomplishments  Purchased and implemented portable and mobile radios for the Glenview Police and Fire Departments to transition radio operations to the STARCOM state-wide network  Completed New World data conversion of legacy records into one system for Glenview and Dispatch Agencies  Trained Application Support to an expert level in dispatch, police and fire operations as well as use of New World Software Expenditure Analysis  Personnel expenditures increased from the 2016 Projection to the 2017 Budget as 1 new Supervisor and 5 new Telecommunicators will be hired due to expanded Joint Dispatch services  2017 will also see a large increase in capital expenditures to update facilities for the upcoming expanded Joint Dispatch services  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 2017 Budget 159 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 4,440,540 4,571,939 4,578,217 4,456,713 5,274,810 Contractual 141,338 175,813 175,813 176,126 226,720 Commodities 28,938 29,449 29,449 30,111 33,050 Other Charges 36,519 51,885 51,885 31,475 54,585 Capital Outlay 2,066,831 - 7,815 7,815 750,000 Total Operating Expenditures 6,714,165 4,829,086 4,843,179 4,702,240 6,339,165 Other Expenditures Interfund Charges 127,856 183,656 183,656 183,656 208,812 Total Other Expenditures 127,856 183,656 183,656 183,656 208,812 Total Expenditures 6,842,021 5,012,742 5,026,835 4,885,896 6,547,977 Funding Sources Corporate Fund 6,842,021 5,012,742 5,026,835 4,885,896 6,547,977 Total Funds Sources 6,842,021 5,012,742 5,026,835 4,885,896 6,547,977 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 6.00 QA Training Officer - - - 1.00 1.00 Telecommunicator I 9.00 9.00 9.00 8.00 8.00 Telecommunicator II 23.00 23.00 23.00 24.00 29.00 Total Full Time 39.00 39.00 39.00 40.00 46.00 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 42.35 42.35 42.35 43.35 49.35 * A Quality Assurance (QA) Officer was hired during 2016 to oversee the department's hiring and training program 1 additional 911 Shift Supervisor will be hired during 2017 due to expanded Joint Dispatch Services 5 additional Telecommunicators will be hired duriing 2017 due to expanded Joint Dispatch Services Joint Dispatch * Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 160  Administrative Services Administration Support Services Geographical Information Systems Information Technology Finance Capital Replacement Resolution Center Strategic Services Records Village of Glenview Adopted 2017 Budget 161 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 2,049,412 1,810,807 1,886,213 1,903,946 1,814,929 Contractual 3,847,333 3,823,830 3,805,882 3,729,517 3,987,009 Commodities 352,676 380,573 398,521 400,006 364,262 Other Charges 30,870 49,325 49,325 47,555 52,320 Capital Outlay 1,827,539 2,366,632 2,366,632 2,366,632 1,469,053 Total Operating Expenditures 8,107,830 8,431,167 8,506,573 8,447,657 7,687,573 Other Expenditures Interfund Charges 271,782 381,267 381,267 381,267 447,376 Total Other Expenditures 271,782 381,267 381,267 381,267 447,376 Total Expenditures 8,379,612 8,812,434 8,887,840 8,828,924 8,134,949 Funding Sources Corporate Fund 5,565,226 5,408,530 5,483,936 5,515,240 5,649,338 Waukegan/Golf TIF Fund - 11,946 11,946 11,819 12,005 Special Tax Allocation Fund 132,604 140,722 140,722 141,862 147,459 Glenview Water Fund 468,908 527,114 527,114 551,655 563,265 Glenview Sanitary Fund 24,201 15,834 15,834 22,311 47,501 Wholesale Water Fund 11,736 14,314 14,314 14,314 10,223 Commuter Parking Fund 7,680 7,680 7,680 7,680 7,680 North Maine Water & Sewer Fund 131,943 134,700 134,700 12,448 - Capital Equipment Replacement Fund 2,037,314 2,551,594 2,551,594 2,551,594 1,697,478 Total Funds Sources 8,379,612 8,812,434 8,887,840 8,828,924 8,134,949 Personnel Budget by Division Full Time Positions Administration 2.35 2.35 2.35 2.35 2.35 GIS and CADD 1.00 1.00 1.00 1.00 1.00 Finance 1.45 1.45 1.45 1.45 1.45 Resolution Center 4.63 4.63 4.63 4.63 4.63 Strategic Services 2.00 2.00 2.00 2.00 2.00 Records 2.20 2.20 2.20 3.20 3.20 Total Full Time 13.63 13.63 13.63 14.63 14.63 Part Time Positions Administration - - - - - GIS and CADD - - - - - Finance - - - - - Resolution Center 0.75 0.75 0.75 0.30 0.30 Strategic Services - - - - - Records 2.40 2.40 2.40 1.80 1.80 Total Part Time 3.15 3.15 3.15 2.10 2.10 Total Full Time Equivalents 16.78 16.78 16.78 16.73 16.73 Administrative Services Department Summary Administration, Geographic Information Systems, Information Technology, Finance, Capital Replacement, Resolution Center, Strategic Services and Records Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 162 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. 2016 Accomplishments  Conducted a thorough analysis of ambulance billing policy  Established financial reporting and computer standards for the GovIT Consortium  Led the development and Board adoption of an updated Debt Management Policy for the Village  Worked with Finance, Facilities, and Public Works Departments to develop a model for the long-term financial sustainability of the Facilities Repair and Replacement Fund  Worked with Departments to configure, test and launch the new Kronos time and attendance system Expenditure Analysis  Contractual expenditures include dues and memberships, and printing  Other Charges include funding for training 422,404 1,946 2,160 388,488 1,980 10,060 Personnel Contractual Other Charges 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 163 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 408,431 380,787 417,302 422,404 388,488 Contractual 3,157 2,181 2,181 1,946 1,980 Other Charges 1,948 3,435 3,435 2,160 10,060 Total Operating Expenditures 413,536 386,403 422,918 426,510 400,528 Total Expenditures 413,536 386,403 422,918 426,510 400,528 Funding Sources Corporate Fund 381,915 353,493 390,008 393,440 367,529 Glenview Water Fund 28,063 32,910 32,910 33,070 32,999 North Maine Water & Sewer Fund 3,558 - - - - Total Funds Sources 413,536 386,403 422,918 426,510 400,528 Personnel Budget by Position Full Time Director of Administrative Services 1.00 1.00 1.00 1.00 1.00 Assistant Director of Administrative Services 1.00 1.00 1.00 1.00 1.00 Administrative Services Manager 0.35 0.35 0.35 0.35 0.35 Total Full Time 2.35 2.35 2.35 2.35 2.35 Part Time NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 2.35 2.35 2.35 2.35 2.35 Administration Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 164 Geographic Information Systems (GIS)   The Village of Glenview is a member of the GIS Consortium, a public entity consisting of thirty- three (33) municipalities working together to provide GIS and technology solutions to local government challenges. The consortium has a vendor to provide GIS services to its members. The GIS program supports mandated municipal mapping, data maintenance, analysis, and interactive search and map tools for the public. The GIS program also supports address update for Village public safety dispatching and its contract partners. 2016 Accomplishments  Implemented fixed asset update strategy to further populate utility install dates prior to 1988 and to more favorably align with the annual audit schedule  Updated subdivision and created homeowner association overlays  Integrated the 2015 pavement management system data (IMS)  Implemented new database architecture for MapOffice to support field editing 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 2017 Budget 165 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 110,743 109,937 109,937 110,482 109,715 Contractual 214,779 218,877 218,877 209,950 217,569 Commodities - - - - - Other Charges 737 175 175 180 180 Capital Outlay Total Operating Expenditures 326,259 328,989 328,989 320,612 327,464 Total Expenditures 326,259 328,989 328,989 320,612 327,464 Funding Sources Corporate Fund 292,896 297,751 297,751 289,292 296,347 Special Tax Allocation Fund 6,967 7,100 7,100 7,100 7,060 Glenview Water Fund 22,296 23,046 23,046 23,127 22,971 Glenview Sanitary Fund 1,072 1,092 1,092 1,092 1,086 North Maine Water & Sewer Fund 3,028 - - - - Total Funds Sources 326,259 328,989 328,989 320,612 327,464 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 2016 Village of Glenview Adopted 2017 Budget 166 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. 2016 Accomplishments  Installed new antennas for Police, Public Works and Fire vehicles  Prepared a three-year IT strategic plan prioritized based on efficiency, risk, impacted number of users, and frequency of request  Installed all hardware and software for SCADA upgrade  Implemented service-level reporting  Increased server virtualization to 83% Expenditure Analysis  Contractual expenditures are projected to increase in 2017 due to expenses related to new Dispatch customers for which there is an offsetting revenue  Interfund Charges include expenditures for future replacement of information technology and audio visual equipment 2,260,559 214,244 29,875 381,267 2,500,678 135,037 25,875 447,376 Contractual Commodities Other Charges Interfund Charges 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 167 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 2,180,169 2,215,424 2,197,476 2,260,559 2,500,678 Commodities 141,063 194,461 212,409 214,244 135,037 Other Charges 16,370 29,875 29,875 29,875 25,875 Total Operating Expenditures 2,337,602 2,439,760 2,439,760 2,504,679 2,661,590 Other Expenditures Interfund Charges 271,782 381,267 381,267 381,267 447,376 Total Other Expenditures 271,782 381,267 381,267 381,267 447,376 Total Expenditures 2,609,384 2,821,027 2,821,027 2,885,946 3,108,966 Funding Sources Corporate Fund 2,458,685 2,625,011 2,625,011 2,668,194 2,830,127 Special Tax Allocation Fund 46,848 51,424 51,424 51,449 56,119 Glenview Water Fund 61,554 123,028 123,028 138,261 179,142 Wholesale Water Fund 2,295 4,200 4,200 4,200 - Glenview Sanitary Fund 18,408 9,684 9,684 16,161 35,898 Commuter Parking Fund 7,680 7,680 7,680 7,680 7,680 North Maine Water & Sewer Fund 13,914 - - - - Total Funds Sources 2,609,384 2,821,027 2,821,027 2,885,946 3,108,966 Information Technology Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 168 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. 2016 Accomplishments  Received an unqualified “clean” audit opinion for the Village for FY 2015  Submitted and received the Government Finance Officers Association annual Certificate of Achievement for Excellence in Financial Reporting Award for year ending December 31, 2015  Submitted and received the Government Finance Officers Association annual Distinguished Budget Presentation Award for FY 2016  Implemented GASB 68 - Full pension liability in the 2015 Comprehensive Annual Financial Report  Formalized the capital asset policy and established debt disclosure compliance, debt management and Police and Fire Pension funding policies  Stabilized fluctuating Gas Utility Tax revenues with the adoption of a Straight Gas Use Tax Expenditure Analysis  Contractual expenditures include services for accounting, accounts receivable, accounts payable, financial reporting and other financial support 214,287 1,085,293 8,575 186,186 1,139,152 8,525 Personnel Contractual Other Charges 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 169 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 228,844 220,184 215,069 214,287 186,186 Contractual 1,289,717 1,212,645 1,212,645 1,085,293 1,139,152 Other Charges 2,150 8,575 8,575 8,575 8,525 Total Operating Expenditures 1,520,711 1,441,404 1,436,289 1,308,155 1,333,863 Total Expenditures 1,520,711 1,441,404 1,436,289 1,308,155 1,333,863 Funding Sources Corporate Fund 1,363,321 1,145,671 1,140,556 1,133,608 1,138,148 Waukegan/Golf TIF Fund - 11,946 11,946 11,819 12,005 Special Tax Allocation Fund 78,789 82,198 82,198 83,312 84,280 Glenview Water Fund 49,868 51,717 51,717 51,795 78,690 Wholesale Water Fund 9,441 10,114 10,114 10,114 10,223 Glenview Sanitary Fund 4,720 5,058 5,058 5,058 10,517 North Maine Water & Sewer Fund 14,572 134,700 134,700 12,448 - Total Funds Sources 1,520,711 1,441,404 1,436,289 1,308,155 1,333,863 Personnel Budget by Position Full Time Purchasing Manager 1.00 1.00 1.00 1.00 1.00 Administrative Services Manager 0.45 0.45 0.45 0.45 0.45 Total Full Time 1.45 1.45 1.45 1.45 1.45 Part Time NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 1.45 1.45 1.45 1.45 1.45 Finance Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 170 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. 2016 Accomplishments  Performed annual review of replacement costs and scheduled replacements of all vehicles and equipment  Developed a point system to determine vehicles’ life cycle, replacing the current system where vehicle replacement is primarily based on the number of years in service  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 2017 Capital Outlay expenditures include three squad cars for the Police Department and seven trucks, loader/excavator, van and a heavy duty pressure washer for the Public Works Department, including vehicle outfitting 184,962 2,366,632 228,425 1,469,053 Commodities Capital Outlay 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 171 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Commodities 209,776 184,962 184,962 184,962 228,425 Capital Outlay 1,827,539 2,366,632 2,366,632 2,366,632 1,469,053 Total Operating Expenditures 2,037,314 2,551,594 2,551,594 2,551,594 1,697,478 Total Expenditures 2,037,314 2,551,594 2,551,594 2,551,594 1,697,478 Funding Sources Capital Equipment Replacement Fund 2,037,314 2,551,594 2,551,594 2,551,594 1,697,478 Total Funds Sources 2,037,314 2,551,594 2,551,594 2,551,594 1,697,478 Capital Replacement Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 172 Resolution Center   The Resolution Center is a convenient and efficient way for citizens to contact the Village for questions and service requests. The Resolution Center is organized to centralize the call taking and response function for the administrative, public works, community development, and finance general service operations. 2016 Accomplishments  Completed Village-wide water meter change out and established procedures to respond to stale/stopped meter and zero consumption meter reads  Implemented notification program for water accounts with continuous consumption for resident, apartment, and commercial properties Expenditure Analysis  The 2017 Budget includes a reduction of 1 part-time personnel due to attrition  Contractual expenditures include utility billing printing services, postage for utility bills and part time staffing services. Meter reading services are not budgeted in 2017 as automated meters were installed in 2016 and meters are now read electronically  Other Charges includes funding for staff training 573,207 164,631 1,695 549,914 120,420 1,300 Personnel Contractual Other Charges 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 173 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 746,292 568,580 579,392 573,207 549,914 Contractual 152,522 167,565 167,565 164,631 120,420 Other Charges - 1,695 1,695 1,695 1,300 Total Operating Expenditures 898,814 737,840 748,652 739,533 671,634 Total Expenditures 898,814 737,840 748,652 739,533 671,634 Funding Sources Corporate Fund 494,816 441,427 452,239 434,131 422,171 Glenview Water Fund 307,127 296,413 296,413 305,402 249,463 North Maine Water & Sewer Fund 96,871 - - - - Total Funds Sources 898,814 737,840 748,652 739,533 671,634 Personnel Budget by Position Full Time Customer Service Supervisor 1.00 1.00 1.00 1.00 1.00 Customer Service Representative 3.63 3.63 3.63 3.63 3.63 Total Full Time 4.63 4.63 4.63 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 5.38 5.38 5.38 4.93 4.93 *During 2016, there was a reduction of 1 Part Time Customer Service Representative due to attrition Resolution Center * Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 174 Strategic Services   The Strategic Services Division of the Administrative Services Department is responsible for evaluating and implementing business process efficiencies and document management initiatives throughout the Village. 2016Accomplishments  Released a Glenview mobile app for Android and Apple offering numerous public services  Led the design and implementation of the Sharepoint internal document collaboration site  Led two Munis enterprise system upgrades replacing client-based licensing with a web- based dashboard Expenditure Analysis  Current staffing of the division includes two full-time administrative staff Village of Glenview Adopted 2017 Budget 175 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 224,130 203,632 203,632 207,206 192,406 Contractual 6,611 6,953 6,953 6,953 6,875 Commodities 327 550 550 200 200 Other Charges 8,776 3,940 3,940 3,440 3,850 Total Operating Expenditures 239,843 215,075 215,075 217,799 203,331 Total Expenditures 239,843 215,075 215,075 217,799 203,331 Funding Sources Corporate Fund 239,843 215,075 215,075 217,799 203,331 Total Funds Sources 239,843 215,075 215,075 217,799 203,331 Full Time Positions Strategic Services Manager 1.00 1.00 1.00 1.00 1.00 Management Analyst 1.00 1.00 1.00 1.00 1.00 Total Full Time 2.00 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 2.00 Strategic Services Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 176 Records   The Records Division of the Administrative Services Department is responsible for the management of all case reports, arrest reports, tickets, payment 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. 2016 Accomplishments  Established Sharepoint subpoena log and processing site; began administering false alarm billing  Amended Commuter Parking Ordinance and established procedures for Amtrak permits and daily fees Expenditure Analysis  Current staffing of the division includes three full-time administrative staff, twenty percent of one full-time administrative staff and three part-time Customer Service Representatives; during 2016, one part-time staff position was converted to a full-time position 376,360 600 1,630 388,220 600 2,530 Personnel Commodities Other Charges 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 177 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 330,973 327,687 360,881 376,360 388,220 Contractual 378 185 185 185 335 Commodities 1,511 600 600 600 600 Other Charges 888 1,630 1,630 1,630 2,530 Total Operating Expenditures 333,750 330,102 363,296 378,775 391,685 Total Expenditures 333,750 330,102 363,296 378,775 391,685 Funding Sources Corporate Fund 333,750 330,102 363,296 378,775 391,685 Total Funds Sources 333,750 330,102 363,296 378,775 391,685 Full Time Positions Administrative Services Manager 0.20 0.20 0.20 0.20 0.20 Customer Service Coordinator 1.00 1.00 1.00 1.00 1.00 Administrative Coordinator 1.00 1.00 1.00 1.00 1.00 Records Clerk - - - 1.00 1.00 Total Full Time 2.20 2.20 2.20 3.20 3.20 Part Time Positions Customer Service Representative 2.40 2.40 2.40 1.80 1.80 Total Part Time 2.40 2.40 2.40 1.80 1.80 Total Full Time Equivalents 4.60 4.60 4.60 5.00 5.00 *During 2016, a part time Customer Service Representative position was promoted to a full time Records Clerk position Records* Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 178  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 2017 Budget 179 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 6,802,556 6,129,840 6,214,077 6,184,766 6,252,762 Contractual 13,691,231 12,980,129 12,907,633 12,942,345 10,871,692 Commodities 4,709,354 4,251,581 4,386,244 4,221,869 3,211,767 Other Charges 12,464,303 120,192 125,292 118,567 303,849 Capital Outlay 607,247 1,968,170 1,954,587 1,217,654 2,050,996 Total Operating Expenditures 38,274,691 25,449,912 25,587,833 24,685,202 22,691,066 Other Expenditures Interfund Charges 1,594,549 2,130,164 2,116,396 1,978,981 2,829,051 Transfer Out 11,554,046 1,459,124 1,459,124 1,615,624 849,398 Total Other Expenditures 13,148,595 3,589,288 3,575,520 3,594,605 3,678,449 Total Expenditures 51,423,286 29,039,200 29,163,353 28,279,807 26,369,515 Funding Sources Corporate Fund 9,260,770 9,012,758 9,107,995 8,964,222 9,308,182 Special Tax Allocation Fund 698,861 972,048 972,048 971,605 983,196 Glenview Water Fund 11,162,452 11,999,605 11,999,605 11,822,463 9,209,384 Glenview Sanitary Fund 674,984 775,854 775,854 715,156 796,774 Wholesale Water Fund 1,935,671 1,959,921 1,959,921 1,983,582 2,167,688 Commuter Parking Fund 341,950 818,509 818,509 623,234 501,493 North Maine Water & Sewer Fund 25,293,086 657,000 657,000 807,000 - Municipal Equipment Replacement Fund 1,535,518 1,683,005 1,683,005 1,689,701 1,686,122 Facility Repair and Replacement Fund 519,994 1,160,500 1,189,416 702,845 1,716,676 Total Funds Sources 51,423,286 29,039,200 29,163,353 28,279,807 26,369,515 Personnel Budget by Division Full Time Positions Administration 4.00 4.00 4.00 5.00 5.00 Streets and Forestry 20.60 20.60 20.60 20.60 20.60 Facilities 3.38 3.38 3.38 3.38 3.38 Water and Sewer 16.40 16.40 16.40 16.40 16.40 Fleet Services 3.00 3.00 3.00 3.00 3.00 Total Full Time 47.38 47.38 47.38 48.38 48.38 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 0.25 Fleet Services 0.75 0.75 0.75 0.75 0.75 Total Part Time 2.00 2.00 2.00 2.00 2.00 Total Full Time Equivalents 49.38 49.38 49.38 50.38 50.38 Public Works Department Summary Administration, Facilities, Streets and Forestry, Water and Sewer, and Fleet Services Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 180 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. 2016 Accomplishments  Coordinated a full upgrade to the Village’s SCADA system, including server installation and new equipment at 21 stations  Aided in the planning and public outreach of the Glen Town Center streetscape replacement  Worked with the contractor to keep the Water Meter Replacement Program on track and ensure Village interests and standards were being met  Secured a $30,000 sub-grant from the Morton Arboretum for tree planting; greatly helping to reduce the outstanding tree planting list and the wait time for residents  Worked with Administrative Services to develop a FRRF funding model for major building improvements and system components  Negotiated extension of refuse, recycling and refuse collection services with Groot Industries until 2026  Coordinated the replacement of the Rugen Jr. sump pump  Began implementation of the Active Supervisor Training Program giving MEOs the opportunity to shadow the Field Inspector and Supervisors to receive IT, purchasing and administrative training, complete field reports, and fulfill Supervisor duties Expenditure Analysis  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. The 2017 Transfer out is lower due to the closing of the North Maine Water and Sewer Fund 5,210,622 226,952 39,200 110,312 1,737,881 1,615,624 5,260,136 274,512 49,820 295,594 1,733,217 849,398 Personnel Contractual Commodities Other Charges Interfund Charges Transfer Out 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 181 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 5,716,800 5,149,550 5,232,018 5,210,622 5,260,136 Contractual 237,846 236,798 226,016 226,952 274,512 Commodities 35,222 43,000 38,500 39,200 49,820 Other Charges 12,343,279 111,937 116,437 110,312 295,594 Capital Outlay 6,213 - - - - Total Operating Expenditures 18,339,360 5,541,285 5,612,971 5,587,086 5,880,062 Other Expenditures Interfund Charges 1,439,972 1,732,681 1,718,913 1,737,881 1,733,217 Transfer Out 11,366,473 1,459,124 1,459,124 1,615,624 849,398 Total Other Expenditures 12,806,445 3,191,805 3,178,037 3,353,505 2,582,615 Total Expenditures 31,145,805 8,733,090 8,791,008 8,940,591 8,462,677 Funding Sources Corporate Fund 4,203,970 4,031,254 4,095,172 4,107,909 4,068,214 Glenview Water Fund 2,396,458 2,583,120 2,577,120 2,561,743 2,836,453 Glenview Sanitary Fund 524,651 576,769 576,769 552,029 553,565 Wholesale Water Fund 883,931 884,947 884,947 911,910 1,004,445 North Maine Water & Sewer Fund 23,136,795 657,000 657,000 807,000 - Total Funds Sources 31,145,805 8,733,090 8,791,008 8,940,591 8,462,677 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 2.00 2.00 Administrative Coordinator 1.00 1.00 1.00 1.00 1.00 Total Full Time 4.00 4.00 4.00 5.00 5.00 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 4.50 4.50 5.50 5.50 *During 2016, an Assistant to the Director position was moved from the Community Development Department to Public Works Administration* Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 182 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. 2016 Accomplishments  Mold remediation and installation of a new roof at Fire Stations 13 and 14  Coordinated replacement of Rugen Jr. sump pump  Oversaw the removal of decommissioned cell tower at 1225 Waukegan Road  Completed installation of tent structure in the yard of Phase III  Completed installation of electronic locking doors and substantially completed Kiss and Ride concrete steps and railings at the Downtown Metra Train Station  Managed the installation of panic alarms in key locations throughout the Village Hall  Secured grant funding from the Department of Commerce and Energy to purchase LED lights to retrofit the fixtures in the Police Station Basement Expenditure Analysis  Contractual expenditures are decreasing in 2017 from the 2016 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 2017 budget includes an office remodel of the Public Works Administration building, a new air conditioner, light fixtures and door at the Public Works Garage and a new roof, fencing, concrete, electrical upgrades and rest room renovations at Fire Station 8  Interfund Charges for 2017 are significantly higher than 2016 Projections as a new Facilities Repair and Replacement funding model for major building improvements and system components is being implemented in 2017 418,613 715,427 635,830 930,984 194,006 447,368 637,171 804,955 1,729,326 1,044,544 Personnel Contractual Commodities Capital Outlay Interfund Charges 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 183 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 509,977 441,501 443,270 418,613 447,368 Contractual 708,221 623,551 661,451 715,427 637,171 Commodities 593,616 675,330 679,330 635,830 804,955 Other Charges 2,224 2,500 3,100 2,500 2,500 Capital Outlay 239,015 1,681,500 1,667,917 930,984 1,729,326 Total Operating Expenditures 2,053,054 3,424,382 3,455,068 2,703,355 3,621,320 Other Expenditures Interfund Charges 108,075 350,389 350,389 194,006 1,044,544 Transfer Out 187,573 - - - - Total Other Expenditures 295,648 350,389 350,389 194,006 1,044,544 Total Expenditures 2,348,702 3,774,771 3,805,457 2,897,361 4,665,864 Funding Sources Corporate Fund 1,107,435 1,078,708 1,080,477 1,036,533 1,311,783 Special Tax Allocation Fund 89,765 101,500 101,500 101,500 103,500 Glenview Water Fund 409,232 659,186 659,186 516,602 1,023,068 Glenview Sanitary Fund 74,678 132,960 132,960 98,433 177,823 Wholesale Water Fund 10,806 25,020 25,020 20,552 29,883 Commuter Parking Fund 127,679 616,897 616,897 420,897 303,131 North Maine Water & Sewer Fund 9,113 - - - - Facility Repair and Replacement Fund 519,994 1,160,500 1,189,416 702,845 1,716,676 Total Funds Sources 2,348,702 3,774,771 3,805,457 2,897,361 4,665,864 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 2016 Village of Glenview Adopted 2017 Budget 184 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. 2016 Accomplishments  Removed 792 hazardous or diseased parkway trees, including 209 trees infested with EAB as a part of the EAB management plan; 3,178 parkway trees were pruned, and 791 parkway trees were planted  Hosted four volunteer work days and/or educational events focused on litter cleanup, green infrastructure, and natural resources such as Heritage Trees  Awarded designation as a Tree City USA by the Illinois Department of Natural Resources for the 31st consecutive year  Metropolitan Water Reclamation District Sustainable City Award  Received the Friends of the Chicago River Silver Ribbon Award for the Riverwalk project; the award is to honor the work of municipalities for their creative approaches to projects within the Chicago River watershed and to recognize these who strive for the ideal in sustainable design that takes people, water and wildlife into account  Coordinated five adopt-a-highway events with four separate groups for a total of 5.3 miles  Expenditure Analysis  Contractual expenditures are increasing in 2017 from the 2016 Projection due to the awarding of new contracts for street light maintenance, ongoing landscape maintenance of the floodway homes, and banner/flag /wreath installation and removal services for The Glen Town Center and the Central Business District  Commodity expenditures decreased in 2017 from the 2016 Projections due to more favorable rock salt price  Capital outlay expenditures include funding for parkway tree trimming and planting 122,743 3,462,385 1,017,451 279,000 10,643 114,160 3,573,143 989,983 314,000 14,957 Personnel Contractual Commodities Capital Outlay Interfund Charges 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 185 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 110,634 112,697 112,697 122,743 114,160 Contractual 3,230,633 3,568,753 3,425,115 3,462,385 3,573,143 Commodities 1,060,268 1,003,863 1,177,051 1,017,451 989,983 Capital Outlay 355,984 279,000 279,000 279,000 314,000 Total Operating Expenditures 4,757,518 4,964,313 4,993,863 4,881,578 4,991,286 Other Expenditures Interfund Charges 15,213 10,643 10,643 10,643 14,957 Total Other Expenditures 15,213 10,643 10,643 10,643 14,957 Total Expenditures 4,772,731 4,974,956 5,004,506 4,892,221 5,006,243 Funding Sources Corporate Fund 3,949,365 3,902,796 3,932,346 3,819,780 3,928,185 Special Tax Allocation Fund 609,096 870,548 870,548 870,105 879,696 Commuter Parking Fund 214,270 201,612 201,612 202,337 198,362 Total Funds Sources 4,772,731 4,974,956 5,004,506 4,892,221 5,006,243 Personnel Budget by Position Full Time Positions Superintendent 1.12 1.12 1.12 1.12 1.12 Natural Resource Manager 1.00 1.00 1.00 1.00 1.00 Supervisor 1.68 1.68 1.68 1.68 1.68 Field Inspector 0.56 0.56 0.56 1.12 1.12 Maintenance Equipment Operator 16.24 16.24 16.24 15.68 15.68 Total Full Time 20.60 20.60 20.60 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 21.10 21.10 21.10 21.10 21.10 * 1 Maintenance Equipment Operator position was replaced with a Field Inspector position in 2016 56% of Full-time salaries for Superintendents, Supervisors, Field Inspectors 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 2016 Village of Glenview Adopted 2017 Budget 186 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 435,735 503,153 449,630 470,965 623,072 Commodities 694,289 656,213 732,169 669,801 688,937 Total Operating Expenditures 1,130,024 1,159,366 1,181,799 1,140,766 1,312,009 Other Expenditures Interfund Charges 10,142 5,708 5,708 5,708 9,072 Total Other Expenditures 10,142 5,708 5,708 5,708 9,072 Total Expenditures 1,140,166 1,165,074 1,187,507 1,146,474 1,321,081 Funding Sources Corporate Fund 1,096,175 1,117,445 1,142,895 1,101,149 1,268,148 Commuter Parking Fund 43,991 47,629 44,612 45,325 52,933 Total Funds Sources 1,140,166 1,165,074 1,187,507 1,146,474 1,321,081 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 786,499 766,882 760,505 741,762 751,534 Commodities 18,170 15,500 23,665 15,500 15,500 Capital Outlay 355,984 279,000 279,000 279,000 314,000 Total Operating Expenditures 1,160,652 1,061,382 1,063,170 1,036,262 1,081,034 Total Expenditures 1,160,652 1,061,382 1,063,170 1,036,262 1,081,034 Funding Sources Corporate Fund 1,137,141 1,036,100 1,040,200 1,013,280 1,050,448 Commuter Parking Fund 23,511 25,282 22,970 22,982 30,586 Total Funds Sources 1,160,652 1,061,382 1,063,170 1,036,262 1,081,034 Street Maintenance Fiscal Year 2016 Forestry and Grounds Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 187 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 606,909 575,500 575,500 531,600 518,800 Commodities 24,384 40,000 57,283 40,000 25,000 Total Operating Expenditures 631,293 615,500 632,783 571,600 543,800 Total Expenditures 631,293 615,500 632,783 571,600 543,800 Funding Sources Corporate Fund 631,293 615,500 632,783 571,600 543,800 Total Funds Sources 631,293 615,500 632,783 571,600 543,800 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 110,634 112,697 112,697 122,743 114,160 Contractual 296,505 438,340 429,165 427,851 378,168 Commodities 2,237 23,730 32,905 23,730 19,750 Total Operating Expenditures 409,375 574,767 574,767 574,324 512,078 Other Expenditures Interfund Charges 5,071 4,935 4,935 4,935 5,885 Total Other Expenditures 5,071 4,935 4,935 4,935 5,885 Total Expenditures 414,446 579,702 579,702 579,259 517,963 Funding Sources Special Tax Allocation Fund 414,446 579,702 579,702 579,259 517,963 Total Funds Sources 414,446 579,702 579,702 579,259 517,963 Refuse and Recycling Fiscal Year 2016 The Glen Maintenance Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 188 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 1,104,985 1,284,878 1,210,315 1,290,207 1,301,569 Commodities 321,188 268,420 331,030 268,420 240,796 Total Operating Expenditures 1,426,174 1,553,298 1,541,345 1,558,627 1,542,365 Total Expenditures 1,426,174 1,553,298 1,541,345 1,558,627 1,542,365 Funding Sources Corporate Fund 1,084,755 1,133,751 1,116,469 1,133,751 1,065,789 Special Tax Allocation Fund 194,649 290,846 290,846 290,846 361,733 Commuter Parking Fund 146,769 128,701 134,030 134,030 114,843 Total Funds Sources 1,426,174 1,553,298 1,541,345 1,558,627 1,542,365 Snow and Ice Maintenance Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 189 This page intentionally left blank. Village of Glenview Adopted 2017 Budget 190 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. 2016 Accomplishments  Managed the repair of 63 water main breaks during the extremely harsh winter  Processed 2,809 water meter service calls, including meter tests, final reads, repairs and replacements as well as new installations  Cleaned 272,144 feet of sanitary sewer in the Glenview system and 44,141 feet of storm sewer in the Glenview system  Began acting as Water Operator for the Village of Golf for IPEA testing and reporting as part of the Wholesale Water Supply Agreement  Substantially completed the implementation of the SCADA Master Plan Expenditure Analysis  Contractual expenditures will be significantly lower in 2017 than 2016 mostly due to the final implementation of the automatic meter reading system (AMI) and the Supervisory Control and Data Acquisition (SCADA) projections in 2016. Contractual expenditures for 2017 include $5,441,426 for the purchase of water from the Village of Wilmette  Commodity expenses will also be significantly lower in 2017 than 2016 due to the purchase of new meters during the implementation of the AMI program in 2016. Commodity expenses for 2017 include asphalt patch and concrete for water and sewer main breaks, limestone, and water operational supplies 8,114,281 1,737,981 7,670 5,963,566 577,373 7,670 Contractual Commodities Capital Outlay 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 191 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 9,069,989 8,127,727 8,149,752 8,114,281 5,963,566 Commodities 2,431,942 1,737,981 1,721,956 1,737,981 577,373 Other Charges 112,564 - - - - Capital Outlay 6,035 7,670 7,670 7,670 7,670 Total Operating Expenditures 11,620,530 9,873,378 9,879,378 9,859,932 6,548,609 Total Expenditures 11,620,530 9,873,378 9,879,378 9,859,932 6,548,609 Funding Sources Glenview Water Fund 8,356,762 8,757,299 8,763,299 8,744,118 5,349,863 Glenview Sanitary Fund 75,656 66,125 66,125 64,695 65,386 Wholesale Water Fund 1,040,934 1,049,954 1,049,954 1,051,119 1,133,360 North Maine Water & Sewer Fund 2,147,178 - - - - Total Funds Sources 11,620,530 9,873,378 9,879,378 9,859,932 6,548,609 Personnel Budget by Position Full Time Positions Superintendent 0.88 0.88 0.88 0.88 0.88 Supervisor 1.32 1.32 1.32 1.32 1.32 Water Utilities Manager 1.00 1.00 1.00 1.00 1.00 Field Inspector 0.44 0.44 0.44 0.88 0.88 Maintenance Equipment Operator 12.76 12.76 12.76 12.32 12.32 Total Full Time 16.40 16.40 16.40 16.40 16.40 Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 16.40 16.40 16.40 16.40 16.40 * 1 Maintenance Equipment Operator position was replaced with a Field Inspector position in 2016 44% of Full-time salaries for Superintendent, Supervisor, Field Inspector and Maintenance Equipment Operators are budgeted in Water and Sewer Water and Sewer Division* Pump Stations, Water Distribution, Meter Program, and Sanitary Sewer Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 192 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 104,165 565,473 559,423 564,853 48,886 Commodities 34,520 53,500 64,500 53,500 60,500 Total Operating Expenditures 138,686 618,973 623,923 618,353 109,386 Total Expenditures 138,686 618,973 623,923 618,353 109,386 Funding Sources Glenview Water Fund 120,159 613,782 618,732 613,703 104,736 Wholesale Water Fund 12,339 5,191 5,191 4,650 4,650 North Maine Water & Sewer Fund 6,188 - - - - Total Funds Sources 138,686 618,973 623,923 618,353 109,386 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 347,799 338,197 387,052 325,095 350,751 Commodities 380,346 493,072 468,822 493,072 435,062 Capital Outlay 6,035 7,670 7,670 7,670 7,670 Total Operating Expenditures 734,180 838,939 863,544 825,837 793,483 Total Expenditures 734,180 838,939 863,544 825,837 793,483 Funding Sources Glenview Water Fund 669,932 838,939 863,544 825,837 793,483 Glenview Sanitary Fund - - - - - Wholesale Water Fund 62,816 62,816 62,816 62,816 62,816 North Maine Water & Sewer Fund 64,248 - - - - Total Funds Sources 796,996 901,755 926,360 888,653 856,299 Pump Stations Fiscal Year 2016 Water Distribution Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 193 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 8,561,968 7,185,652 7,167,272 7,187,358 5,526,354 Commodities 1,996,081 1,163,689 1,158,514 1,163,689 54,000 Other Charges 112,564 - - - - Total Operating Expenditures 10,670,612 8,349,341 8,325,786 8,351,047 5,580,354 Total Expenditures 10,670,612 8,349,341 8,325,786 8,351,047 5,580,354 Funding Sources Glenview Water Fund 7,566,671 7,304,578 7,281,023 7,304,578 4,451,644 Glenview Sanitary Fund (1,396) - - - - Wholesale Water Fund 1,028,595 1,044,763 1,044,763 1,046,469 1,128,710 North Maine Water & Sewer Fund 2,076,742 - - - - Total Funds Sources 10,670,612 8,349,341 8,325,786 8,351,047 5,580,354 * 98% of the FY 2017 Budget for Contractual expenditures is for the purchase of water. Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 56,057 38,405 36,005 36,975 37,575 Commodities 20,995 27,720 30,120 27,720 27,811 Total Operating Expenditures 77,052 66,125 66,125 64,695 65,386 Total Expenditures 77,052 66,125 66,125 64,695 65,386 Funding Sources Glenview Sanitary Fund 77,052 66,125 66,125 64,695 65,386 North Maine Water & Sewer Fund - - - - - Total Funds Sources 77,052 66,125 66,125 64,695 65,386 Supply and Metering Fiscal Year 2016 Sanitary Sewer System Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 194 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. 2016 Accomplishments  Completed annual Underground Storage Tank (UST) 3rd party testing per the Office of the State Fire Marshal (OSFM) for both public works fuel pumps and municipal center generator locations. The municipal center generator UST also passed its biennial OSFM inspection  Entered into a contact with a new vendor to supply fuel for the Village’s fleet  Prepared 23 vehicles and a variety of equipment for sale via online auctions  1,906 vehicle/equipment repair orders completed (1,012 in-house and 864 contractually) on 209 vehicles and prices of equipment belonging to the Village and its external customers  Outfitted and introduced 17 new vehicles and pieces of equipment into the Village’s fleet Expenditure Analysis  There are no significant changes between the 2016 Projections and the 2017 Budget  Commodities include $527,729 for fuel and $253,843 to purchase various auto parts and supplies in 2017 432,788 423,300 791,407 5,755 36,451 431,098 423,300 789,636 5,755 36,333 Personnel Contractual Commodities Other Charges Interfund Charges 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 195 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 465,145 426,092 426,092 432,788 431,098 Contractual 444,541 423,300 445,300 423,300 423,300 Commodities 588,307 791,407 769,407 791,407 789,636 Other Charges 6,237 5,755 5,755 5,755 5,755 Total Operating Expenditures 1,504,229 1,646,554 1,646,554 1,653,250 1,649,789 Other Expenditures Interfund Charges 31,289 36,451 36,451 36,451 36,333 Total Other Expenditures 31,289 36,451 36,451 36,451 36,333 Total Expenditures 1,535,518 1,683,005 1,683,005 1,689,701 1,686,122 Funding Sources Municipal Equipment Replacement Fund 1,535,518 1,683,005 1,683,005 1,689,701 1,686,122 Total Funds Sources 1,535,518 1,683,005 1,683,005 1,689,701 1,686,122 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 2016 Village of Glenview Adopted 2017 Budget 196   Operations Police Pension Village of Glenview Adopted 2017 Budget 197 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 13,206,329 12,927,004 13,028,859 13,452,645 13,700,074 Contractual 531,432 779,731 785,206 754,771 773,850 Commodities 114,250 133,530 131,386 140,461 130,918 Other Charges 2,108,545 2,600,375 2,607,475 2,617,520 2,599,366 Capital Outlay - 32,834 32,834 697 32,137 Total Operating Expenditures 15,960,557 16,473,474 16,585,760 16,966,095 17,236,345 Other Expenditures Interfund Charges 391,441 549,266 549,266 552,903 394,794 Total Other Expenditures 391,441 549,266 549,266 552,903 394,794 Total Expenditures 16,351,998 17,022,740 17,135,026 17,518,998 17,631,139 Funding Sources Corporate Fund 12,568,282 13,123,643 13,235,929 13,458,463 13,361,570 Police Special Fund - 32,834 32,834 697 32,137 Police Pension Fund 3,783,716 3,866,263 3,866,263 4,059,838 4,237,432 Total Funds Sources 16,351,998 17,022,740 17,135,026 17,518,998 17,631,139 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 - - - - - Total Part Time - - - - - Total Full Time Equivalents 75.00 75.00 75.00 75.00 75.00 Police Department Summary Police Operations, Special, and Pension Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 198 Police Operations   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. 2016 Accomplishments  Completed a first ever pre-certified list of police applicants, resulting in an expedited hiring process and pre-trained officers with law enforcement knowledge and no police academy; four new officers were hired under this new program  The Police Department ventured into two core training themes under its training program and department goals; de-escalation and crisis intervention training  Police Community Relations was restructured to include a team of officers dedicated to providing services for block parties, tours, schools, businesses, senior groups, etc., providing opportunities for positive and harmonious interactions between the police and community. In 2016, the community relations team participated in 60 requests from the community  The Department has been identified as eligible to receive funding and participate in the Naval Criminal Investigative Services (NCIS) Law Enforcement Information Exchange (LInX) Program, which is a multi-regional collaboration of law enforcement information sharing between local, state and federal law enforcement agencies Expenditure Analysis  Other Charges include the Village’s contribution to police pensions. These expenditures are transferred to the Police Pension Fund. The 2016 projected pension contribution is $2,505,502 and the 2017 budget is $2,456,386, a decrease of $49,116, or 2.0% but is an amount totaling $118,503 higher than the actuarially recommended contribution for the year. The 2017 budget also includes additional training for crisis intervention, de- escalation and diversity awareness  Interfund Charges include the maintenance and repair of the department’s fleet and reserves for future vehicle replacement 9,502,904 644,674 140,461 2,617,520 552,903 9,601,349 635,143 130,918 2,599,366 394,794 Personnel Contractual Commodities Other Charges Interfund Charges 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 199 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 9,541,097 9,193,456 9,295,311 9,502,904 9,601,349 Contractual 412,948 647,016 652,491 644,674 635,143 Commodities 114,250 133,530 131,386 140,461 130,918 Other Charges 2,108,545 2,600,375 2,607,475 2,617,520 2,599,366 Capital Outlay - 32,834 32,834 697 32,137 Total Operating Expenditures 12,176,841 12,607,211 12,719,497 12,906,257 12,998,913 Other Expenditures Interfund Charges 391,441 549,266 549,266 552,903 394,794 Total Other Expenditures 391,441 549,266 549,266 552,903 394,794 Total Expenditures 12,568,282 13,156,477 13,268,763 13,459,160 13,393,707 Funding Sources Corporate Fund 12,568,282 13,123,643 13,235,929 13,458,463 13,361,570 Police Special Fund - 32,834 32,834 697 32,137 Total Funding Sources 12,568,282 13,156,477 13,268,763 13,459,160 13,393,707 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 NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 75.00 75.00 75.00 75.00 75.00 Police Operations Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 200 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 3,665,232 3,733,548 3,733,548 3,949,740 4,098,725 Contractual 118,485 132,715 132,715 110,098 138,707 Total Operating Expenditures 3,783,716 3,866,263 3,866,263 4,059,838 4,237,432 Total Expenditures 3,783,716 3,866,263 3,866,263 4,059,838 4,237,432 Funding Sources Police Pension Fund 3,783,716 3,866,263 3,866,263 4,059,838 4,237,432 Total Funds Sources 3,783,716 3,866,263 3,866,263 4,059,838 4,237,432 Police Pension Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 201 This page intentionally left blank. Village of Glenview Adopted 2017 Budget 202   Operations Firefighters' Pension Village of Glenview Adopted 2017 Budget 203 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 15,725,479 16,083,746 16,044,941 16,338,036 16,351,366 Contractual 435,154 602,326 603,026 563,674 548,910 Commodities 399,863 342,995 341,995 340,495 323,141 Other Charges 3,827,674 4,021,187 4,021,187 4,060,929 3,848,358 Total Operating Expenditures 20,388,170 21,050,254 21,011,149 21,303,135 21,071,775 Other Expenditures Interfund Charges 1,002,621 989,892 989,192 988,967 1,197,803 Total Other Expenditures 1,002,621 989,892 989,192 988,967 1,197,803 Total Expenditures 21,390,791 22,040,146 22,000,341 22,292,102 22,269,578 Funding Sources Corporate Fund 15,756,543 16,199,339 16,159,534 16,349,691 16,136,648 Foreign Fire Fund 96,522 110,000 110,000 110,000 110,000 Firefighters' Pension Fund 5,537,726 5,730,807 5,730,807 5,832,411 6,022,930 Total Funds Sources 21,390,791 22,040,146 22,000,341 22,292,102 22,269,578 Personnel Budget by Division Full Time Positions Fire Services 81.00 81.00 81.00 81.00 81.00 Total Full Time 81.00 81.00 81.00 81.00 81.00 Part Time Positions Fire Services - - - - - Total Part Time - - - - - Total Full Time Equivalents 81.00 81.00 81.00 81.00 81.00 Fire Department Summary Fire Operations, Foreign Fire, and Pension Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 204 Fire Operations   The Glenview Fire Department provides high quality fire suppression and emergency medical services to residents and businesses residing in the Village of Glenview, Village of Golf, and unincorporated areas of Cook County. The Fire Department services include emergency medical services, which provides rapid advanced life support 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. 2016 Accomplishments  Successfully negotiated a contract with the Glenview Professional Firefighters Association  All Glenview fire personnel completed active shooter training conducted at NIPSTA  Participated in a division-wide active shooter scenario at Techny Towers involving fire, police and Cook County with 40 victims  Participated in a physician ride-a-long program through Lutheran General Hospital that exposes doctors to field EMS work  Began the transition to New World records management upgrades as well as the Village’s new Kronos Time and Attendance software  The training division monitors classes required for each rank and all department officers have achieved the state required training level Expenditure Analysis  The 2016 projection for personnel expenditures includes costs related to the retirement of two 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 2016 projected pension contribution is $4,013,979 and the 2017 budget is $3,798,546, a decrease of $215,433, or 5.4% but is an amount totaling $208,370 higher than the actuarially recommended contribution for the year  Interfund charges for 2017 are significantly higher than 2016 projections as a new Facilities Repair and Replacement Funding model for major building improvements and system components is being implemented; there are five fire stations included in this funding model 10,726,110 343,190 340,495 4,060,929 988,967 10,570,970 306,376 323,141 3,848,358 1,197,803 Personnel Contractual Commodities Other Charges Interfund Charges 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 205 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 10,397,531 10,613,294 10,574,489 10,726,110 10,570,970 Contractual 225,376 341,971 342,671 343,190 306,376 Commodities 399,863 342,995 341,995 340,495 323,141 Other Charges 3,827,674 4,021,187 4,021,187 4,060,929 3,848,358 Total Operating Expenditures 14,850,444 15,319,447 15,280,342 15,470,724 15,048,845 Other Expenditures Interfund Charges 1,002,621 989,892 989,192 988,967 1,197,803 Total Other Expenditures 1,002,621 989,892 989,192 988,967 1,197,803 Total Expenditures 15,853,066 16,309,339 16,269,534 16,459,691 16,246,648 Funding Sources Corporate Fund 15,756,543 16,199,339 16,159,534 16,349,691 16,136,648 Foreign Fire Fund 96,522 110,000 110,000 110,000 110,000 Total Funds Sources 15,853,066 16,309,339 16,269,534 16,459,691 16,246,648 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 Fire Battalion Chief 3.00 3.00 3.00 3.00 3.00 Fire Captain 3.00 3.00 3.00 3.00 3.00 Fire Lieutenant 12.00 12.00 12.00 12.00 12.00 Firefighter/Paramedic 56.00 56.00 56.00 58.00 58.00 Firefighter 4.00 4.00 4.00 2.00 2.00 Total Full Time 81.00 81.00 81.00 81.00 81.00 Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 81.00 81.00 81.00 81.00 81.00 Fire Operations Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 206 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 5,327,947 5,470,452 5,470,452 5,611,926 5,780,396 Contractual 209,779 260,355 260,355 220,485 242,534 Total Operating Expenditures 5,537,726 5,730,807 5,730,807 5,832,411 6,022,930 Total Expenditures 5,537,726 5,730,807 5,730,807 5,832,411 6,022,930 Funding Sources Firefighters' Pension Fund 5,537,726 5,730,807 5,730,807 5,832,411 6,022,930 Total Funds Sources 5,537,726 5,730,807 5,730,807 5,832,411 6,022,930 Fire Pension Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 207 This page intentionally left blank. Village of Glenview Adopted 2017 Budget 208  Community Development Administration Inspectional Services Planning Engineering Capital Projects Special Service Areas Village of Glenview Adopted 2017 Budget 209 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 2,631,386 2,537,780 2,682,374 2,636,149 2,458,524 Contractual 1,725,307 1,567,200 1,566,200 1,512,720 1,420,733 Commodities 13,412 13,923 14,923 12,923 12,053 Other Charges 182,902 1,028,431 1,028,431 1,036,762 576,819 Capital Outlay 19,817,678 - - 250,668 - Total Operating Expenditures 24,370,685 5,147,334 5,291,928 5,449,222 4,468,129 Other Expenditures Interfund Charges 58,170 76,070 76,070 76,070 74,744 Capital Projects 24,033,867 19,473,572 21,232,989 20,773,072 17,199,756 Depreciation 1,879,681 1,731,030 1,731,030 1,810,955 1,810,956 Transfer Out 2,009,594 235,855 235,855 2,665,559 103,644 Total Other Expenditures 27,981,311 21,516,527 23,275,944 25,325,657 19,189,100 Total Expenditures 52,351,996 26,663,861 28,567,871 30,774,879 23,657,229 Funding Sources Corporate Fund 3,912,812 3,659,123 3,803,717 3,801,826 3,494,708 Special Tax Allocation Fund 235,093 297,674 297,674 374,883 219,834 Glenview Water Fund 3,537,185 6,079,765 6,751,564 6,951,688 5,901,257 Glenview Sanitary Fund 1,337,024 2,388,020 2,457,907 2,484,756 2,131,048 Wholesale Water Fund 62,816 62,816 62,816 62,816 62,816 Commuter Parking Fund 74,900 67,585 67,585 74,900 74,901 North Maine Water & Sewer Fund 79,957 130,000 130,000 130,000 - Special Service Area Bond Fund 242,357 273,171 273,171 277,043 369,075 Capital Projects Fund 40,819,872 7,131,867 8,149,598 10,285,593 9,190,584 Glen Capital Projects 429,465 5,113,677 5,113,677 4,859,628 273,006 Motor Fuel Tax Fund 1,620,514 1,460,163 1,460,163 1,471,747 1,940,000 Total Funds Sources 52,351,996 26,663,861 28,567,871 30,774,879 23,657,229 Personnel Budget by Division Full Time Positions Administration 2.78 2.78 2.78 1.78 1.78 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 3.22 3.22 3.22 3.22 3.22 Total Full Time 18.00 18.00 18.00 17.00 17.00 Part Time Positions 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 19.80 19.80 19.80 18.80 18.80 Community Development Department Administration, Inspectional Services, Planning, Engineering, Capital Projects and Special Service Areas Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 210 Administration   The Administration division of the Community Development Department supports the day-to-day operations. This division includes the Director and Management Analyst. 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. 2016 Accomplishments  Negotiated an agreement with the Village of Golf for water sales and the water switch over was successfully completed during October 2016  Continued the implementation of stormwater improvement projects including the Northfield Woods area detention project and Ronald/Glendale inline detention project benefitting 400 homes  Awarded over $19.5 million in 2016 Capital Improvement Program (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; during 2016, the Assistant to the Director was moved to the Public Works Department  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 439,016 76,470 7,123 8,500 37,884 302,921 115,928 5,573 4,650 25,908 Personnel Contractual Commodities Other Charges Interfund Charges 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 211 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 548,701 441,272 520,737 439,016 302,921 Contractual 71,599 118,470 117,470 76,470 115,928 Commodities 5,765 7,123 8,123 7,123 5,573 Other Charges 8,323 8,500 8,500 8,500 4,650 Total Operating Expenditures 634,388 575,365 654,830 531,109 429,072 Other Expenditures Interfund Charges 16,485 37,884 37,884 37,884 25,908 Total Other Expenditures 16,485 37,884 37,884 37,884 25,908 Total Expenditures 650,873 613,249 692,714 568,993 454,980 Funding Sources Corporate Fund 449,186 361,316 440,781 388,104 234,952 Special Tax Allocation Fund 135,956 202,764 202,764 131,485 170,713 Glenview Water Fund 42,696 33,524 33,524 33,685 33,624 Glenview Sanitary Fund 19,949 15,645 15,645 15,719 15,691 North Maine Water & Sewer Fund 3,088 - - - - Total Funds Sources 650,873 613,249 692,714 568,993 454,980 Personnel Budget by Position Full Time Positions Director 0.78 0.78 0.78 0.78 0.78 Assistant to the Director 1.00 1.00 1.00 - - Management Analyst 1.00 1.00 1.00 1.00 1.00 Total Full Time 2.78 2.78 2.78 1.78 1.78 Part Time Positions Total Part Time - - - - - Total Full Time Equivalents 2.78 2.78 2.78 1.78 1.78 *During 2016, the Assistant to the Director position was moved from Community Development to Public Works Administration* Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 212 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. 2016 Accomplishments  Began the “epermits” process by expanding the use of online tools, allowing customers to apply for building permits, check status of reviews and inspections and pay fees online  Inspectional Services issued over 3,800 permits and performed over 14,500 inspections in 2016 Expenditure Analysis  Personnel expenditures reflect a reduction in costs for part-time inspectors in 2017  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 2017 due to an anticipated decrease in the number of yearly building inspections 852,698 872,050 5,400 6,500 29,198 820,725 862,050 5,450 6,200 38,709 Personnel Contractual Commodities Other Charges Interfund Charges 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 213 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 804,777 837,074 857,251 852,698 820,725 Contractual 861,169 872,050 872,050 872,050 862,050 Commodities 5,584 6,400 6,400 5,400 5,450 Other Charges 3,313 7,500 7,500 6,500 6,200 Total Operating Expenditures 1,674,842 1,723,024 1,743,201 1,736,648 1,694,425 Other Expenditures Interfund Charges 31,278 29,198 29,198 29,198 38,709 Total Other Expenditures 31,278 29,198 29,198 29,198 38,709 Total Expenditures 1,706,120 1,752,222 1,772,399 1,765,846 1,733,134 Funding Sources Corporate Fund 1,706,120 1,752,222 1,772,399 1,765,846 1,733,134 Total Funds Sources 1,706,120 1,752,222 1,772,399 1,765,846 1,733,134 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 2016 Village of Glenview Adopted 2017 Budget 214 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. 2016 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  The Comprehensive Plan was substantially complete only pending final Village Board approval  Supported the process for the Village Board to acquire the former Bess Hardware site  Helped coordinate 149 Appearance Commission cases, 54 Plan Commission cases and 48 Zoning Board of Appeals cases Expenditure Analysis  Personnel expenditures reflect no significant changes in 2017  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 2017 Budget is lower than the 2016 projection as the update to the Village’s Comprehensive Plan was completed in 2016  Other Charges include funding for various commissions and boards 481,379 234,550 27,050 481,244 110,380 27,050 Personnel Contractual Other Charges 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 215 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 416,545 399,583 432,391 481,379 481,244 Contractual 235,860 229,680 229,680 234,550 110,380 Commodities 428 400 400 400 - Other Charges 24,788 27,050 27,050 27,050 27,050 Total Operating Expenditures 677,621 656,713 689,521 743,379 618,674 Total Expenditures 677,621 656,713 689,521 743,379 618,674 Funding Sources Corporate Fund 677,621 656,713 689,521 743,379 618,674 Total Funds Sources 677,621 656,713 689,521 743,379 618,674 Personnel Budget by Position Full Time Positions Director of Planning 1.00 1.00 1.00 1.00 1.00 Planning Manager - - - 1.00 1.00 Planner I 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 * During 2016, the Planner I position became vacant due to attrition and the Planning Manager position was added Planning* Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 216 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. 2016 Accomplishments  Awarded the Glen Main Stem roads (phase 1) resurfacing project supported by federal Surface Transportation Program (STP) funds, awarded the Chestnut Bridge replacement supported by federal Bridge funds, and awarded all local core Capital Improvement Program (CIP) projects by May 1, 2016  Coordinated with IDOT for the planned 2017 Glenview Road Streetscape and Harlem Avenue resurfacing – both supported by federal STP funds  Negotiated an easement agreement with School District 34 to install new stormwater detention at Lyon School to support over 130 homes in the Bonnie Glen area  Awarded $19.5 million of 2016 CIP projects and successfully managed the regulatory engineering function for local private projects Expenditure Analysis  Personnel expenditures reflect no significant changes in 2017  Contractual expenditures include funding for engineering services, currently supplied by the staff of Baxter and Woodman  Commodities and Other Charges were added to the Engineering budget in 2017 to reflect actual charges of Engineering personnel; these costs include supplies and staff training  Interfund Charges include the maintenance and repair of the department’s fleet and reserves for future vehicle replacement 425,563 329,650 --8,988 428,534 331,150 400 2,772 10,127 Personnel Contractual Commodities Other Charges Interfund Charges 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 217 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 412,310 435,535 435,535 425,563 428,534 Contractual 534,284 347,000 347,000 329,650 331,150 Commodities - - - - 400 Other Charges 28 - - - 2,772 Total Operating Expenditures 946,622 782,535 782,535 755,213 762,856 Other Expenditures Interfund Charges 10,407 8,988 8,988 8,988 10,127 Total Other Expenditures 10,407 8,988 8,988 8,988 10,127 Total Expenditures 957,029 791,523 791,523 764,201 772,983 Funding Sources Corporate Fund 837,968 663,616 663,616 640,717 647,484 Glenview Water Fund 77,166 85,003 85,003 82,106 83,436 Glenview Sanitary Fund 38,539 42,904 42,904 41,378 42,063 North Maine Water & Sewer Fund 3,354 - - - - Total Funds Sources 957,029 791,523 791,523 764,201 772,983 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 2016 Village of Glenview Adopted 2017 Budget 218 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. 2016 Accomplishments  The Capital Projects Division was responsible for the construction of over $19.5 million in public infrastructure improvements in 2016. 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. The costs for 2017 are significantly lower than the 2016 projection as General Obligation Bonds, Series 20017A and 2007B were retired in 2016  Capital Outlay charges decreased due to the completion of the expansion and remodel of the Police Station into the new Municipal Center. There is no capital outlay budgeted for 2017  Capital Projects expenditures for 2017 are budgeted at $17,199,756 437,493 -957,396 250,668 20,773,072 425,100 1,225 270,716 - 17,199,756 Personnel Contractual Other Charges Capital Outlay Capital Projects 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 219 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 449,054 424,316 436,460 437,493 425,100 Contractual 22,396 - - - 1,225 Commodities 1,635 - - - 630 Other Charges 113,686 948,065 948,065 957,396 270,716 Capital Outlay 19,817,678 - - 250,668 - Total Operating Expenditures 20,404,449 1,372,381 1,384,525 1,645,557 697,671 Other Expenditures Capital Projects 24,033,867 19,473,572 21,232,989 20,773,072 17,199,756 Depreciation 1,879,681 1,731,030 1,731,030 1,810,955 1,810,956 Transfer Out 1,800,000 - - 2,425,832 - Total Other Expenditures 27,713,548 21,204,602 22,964,019 25,009,860 19,010,712 Total Expenditures 48,117,996 22,576,983 24,348,543 26,655,417 19,708,383 Funding Sources Corporate Fund 241,917 225,256 237,400 263,780 260,464 Special Tax Allocation Fund 99,138 94,910 94,910 243,397 49,121 Glenview Water Fund 3,417,323 5,961,238 6,633,037 6,835,897 5,784,197 Glenview Sanitary Fund 1,278,536 2,329,471 2,399,358 2,427,659 2,073,294 Wholesale Water Fund 62,816 62,816 62,816 62,816 62,816 Commuter Parking Fund 74,900 67,585 67,585 74,900 74,901 North Maine Water & Sewer Fund 73,515 130,000 130,000 130,000 - Capital Projects Fund 40,819,872 7,131,867 8,149,598 10,285,593 9,190,584 Glen Capital Projects 429,465 5,113,677 5,113,677 4,859,628 273,006 Motor Fuel Tax Fund 1,620,514 1,460,163 1,460,163 1,471,747 1,940,000 Total Funds Sources 48,117,996 22,576,983 24,348,543 26,655,417 19,708,383 Personnel Budget by Position Full Time Positions - Director 0.22 0.22 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 3.22 3.22 3.22 3.22 3.22 Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 3.22 3.22 3.22 3.22 3.22 Capital Projects Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 220 Special Service Areas   By State Statute, Special Service Area (SSA) financing is an available funding mechanism for residents to voluntarily fund (by a voting process) infrastructure improvements and repay the costs, plus interest, as part of their property tax bill over a period of time. The Village offers 10 or 20 years (as determined by a majority vote of the property owners) at the current Village borrowing rate at the time of the project. The Village has worked with various neighborhoods and has established many SSAs to build new infrastructure, including stormwater sewers, sanitary sewers, watermains and curb & gutter, in areas that were developed without that infrastructure. The ability to establish new SSAs has been a successful tool for the infrastructure cost to be covered directly by those who receive the benefits. As part of the SSA setup, a boundary is established by Ordinance that is filed and recorded with Cook County. SSAs have very specific benefitting parcels that are included within the SSA boundary. After project completion, the final costs are recouped annually with each property paying their proportionate share of the repayment costs based on their Equalized Assessed Value (“EAV”) percentage share of the total EAV of the SSA. The SSA projects are 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 property owners. 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 four year moratorium for re-consideration of the Special Service Area improvement. Expenditure Analysis  Other Charges are made up of debt service payments. The costs for 2017 are significantly higher than the 2016 projection as the Village will begin paying back a $2,183,495 loan that was secured in 2016 to replenish previously incurred SSA project costs. The loan is to be repaid in its entirety with the annual SSA tax levy receipts.  Transfers Out is to repay other funds for SSA projects by transferring the property taxes collected for various special service areas. The 2017 costs are significantly lower than the 2016 projections as the Village will not be transferring the taxes received to the Capital Projects Fund as that fund was made-whole from the 2016 loan. The property tax receipts will remain in the SSA Fund and will be used to pay the 2016 loan debt service payments. 2017 Transfers Out still include transfers to other funds for SSA project reimbursement. 37,316 239,727 265,431 103,644 Other Charges Transfer Out 2016 Projection 2017 Budget Village of Glenview Adopted 2017 Budget 221 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Other Charges 32,763 37,316 37,316 37,316 265,431 Total Operating Expenditures 32,763 37,316 37,316 37,316 265,431 Other Expenditures Transfer Out 209,594 235,855 235,855 239,727 103,644 Total Other Expenditures 209,594 235,855 235,855 239,727 103,644 Total Expenditures 242,357 273,171 273,171 277,043 369,075 Funding Sources Special Service Area Bond Fund 242,357 273,171 273,171 277,043 369,075 Total Funds Sources 242,357 273,171 273,171 277,043 369,075 Special Service Areas Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 222 This page intentionally left blank. Village of Glenview Adopted 2017 Budget 223 VILLAGE OF GLENVIEW CAPITAL SPENDING AND DEBT MANAGEMENT Village of Glenview Adopted 2017 Budget 224 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 2017-2021 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 2017 Budget 225 CIP Project Descriptions The following information is included for each project that is included in the 2017-2021 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 2017 Budget 226 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 2017 Budget 227 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 project 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 2017 if the project began in 2018 and was completed in 2021. 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 2017 with design of the roadway and then construction of the roadway in 2018, 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 2017 Budget 228 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 2017-2021, 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 2017 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 2017 Budget 229 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 2017 Budget 230 Capital Improvement Program CORE INFRASTRUCTURE Design $812,600 Annual activities include pavement testing and surveying, storm sewer inspections, IMS updates, bridge and retaining wall inspections as well as outsourced engineering services for the various phases of road improvement programs and natural resource projects. Outsourced engineering service increases reflect the supplemental help required beyond the in-house staff capacity. Road Resurfacing $2,218,833 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 4.3 miles resurfaced in 2017. The roadways include:  Rolling Pass (Glenview Road to north cul-de-sac)  Keenan Lane (Pfingsten Road to east end)  Halina Drive (Keenan Lane to north cul-de-sac)  Pfingsten Road (East Lake Avenue to south end of Knight)  Sheryl Lane (Harrison Street to Covert Road)  Somerset Drive (East Lake Avenue to southwest cul-de-sac)  Oxford Lane (Somerset Drive to north cul-de-sac)  Rugen Road (Springdale Avenue to Pfingsten Road)  Springdale Avenue/Bette Lane (Gloria Court to west of Castle Drive)  Concord Lane (Sanders Road to cul-de-sac)  Avalon Court (Concord Lane to cul-de-sac)  Cambria Court (Concord Lane to cul-de-sac)  Beech (MARS/Inlets/Connection)  MARS Asphalt (various locations Village-wide)  MARS Concrete (supplemental to Public Works budget) Road Reconstruction $3,549,528 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 of 1.6 miles reconstructed in 2017. The roadways include:  Raleigh Road (Hudson Road to south end)  Hudson Road (Raleigh Road to northeast end)  York Road (Raleigh Road to Hudson Road)  Happy Hollow Road (Maple Leaf Drive to Lawson Road)  Becker Road (Wagner Road to east end)  Parkview Road (Colfax Avenue to south cul-de-sac) Village of Glenview Adopted 2017 Budget 231 ANCILLARY PROJECTS Crack Sealing $94,759 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 $729,678 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 $81,120 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. 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. 2017 reflects year seven of the twenty year payback schedule. Harlem Avenue Construction $2,984,810 This project includes installation of approximately 8,000 feet of new water pipes, resurfacing the roadway from Glenview Road to Golf Road, replacing sections of sidewalk and sidewalk ramps, upgrading pedestrian signals to push button and LED countdown models and replacing curb and gutter sections. This budget reflects the Village’s local share for a federal grant. The federal grant, administered by IDOT, covers 70% of the pavement-related costs. Glenview Road (Downtown) Construction $1,376,191 This project includes the resurfacing of Glenview Road from Waukegan Road to the Metra railroad tracks, replacement of the water main (Waukegan to Church), storm and sewer inlets to be replaced and other streetscape improvements including sidewalk, street lighting and landscaping improvements The budget reflects the Village’s local share to match a 70% federal grant (administered by IDOT). Village of Glenview Adopted 2017 Budget 232 Seal Coating $25,000 In coordination with the Village’s Public Works Department approximately one-half mile of Village roadway will be seal coated to extend the service life of the existing pavement. WATER SYSTEM PROJECTS Queens Lane $374,461 This project includes the installation of a new Special Service Area (SSA) funded water main for approximately ten homes on Queens Lane east of Wagner Road. After installation of the new potable water main, the roadway will be resurfaced. Linneman Street $377,989 This project includes the replacement of water main along Linneman Street east of Harlem Avenue. The roadway’s other utilities including storm and sanitary will also be maintained prior to resurfacing the entire stretch of roadway. SANITARY SEWER PROJECTS High Priority Smoke Testing $123,300 As part of the countywide MWRD Inflow/Infiltration (I/I) reduction initiatives, the Village will smoke test high-priority sanitary sewer areas to help determine where issues exist that need to be corrected. The smoke testing will highlight areas both public and private that, with repairs, can eliminate clean stormwater from entering the sanitary sewer system. Sanitary Sewer Lining $540,450 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 $116,986 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. Cost Sharing Program - Overhead Sanitary Conversion $50,000 This budget is set aside to partner with homeowners who wish to convert their private “gravity” sanitary sewer service to “overhead”. This will greatly reduce the risk of sanitary sewer backup into homes where that issue could exist. The program funds projects 50/50 with a Village participation cap of $7,500. 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). Village of Glenview Adopted 2017 Budget 233 Rain Garden Program $15,000 This is a continuation of a program started in FY 2007 to partially subsidize the cost of installation of rain gardens on private residential properties in order to mitigate storm water runoff and provide water quality improvements. Residents with an existing drainage issue would submit an application along with a proposed landscaping plan. If the plan has a drainage benefit and a proper planting plan, they would qualify for the Village to reimburse them 50% of the project costs up to $1,000 upon final inspection. This program assists the Village in meeting portions of requirements under the National Pollution Discharge Elimination System (NPDES) program which is an unfunded federal mandate. Storm Sewer TV Inspections $93,589 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 $58,300 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. Quick-win Stormwater Projects $340,000 As identified in the Village’s stormwater master plan, the Flood Risk Reduction Program, there are multiple projects that are moving forward to improve the stormwater level of service for local neighborhoods. The areas targeted for 2017 improvement include an area North of Cole Park (in Glenoak Acres) and on Golfview Lane (west of Wagner). Lyon Detention Stormwater Project Construction and Engineering $2,875,600 This project includes construction of an underground stormwater detention vault that will help prevent flooding for the Bonnie Glen neighborhood as well as the school. This project includes a cost share agreement with School District 34 that will include an expanded parking lot and drop off area. The goal is providing up to five acre-feet of new stormwater detention as part of a two- year project benefitting 340 homes. THE GLEN Development Department Fees $198,006 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. Design $75,000 This line item includes the final design for The Glen Main Stem Roads Resurfacing Project Phase II. Construction for this project is planned for 2018 (Phase I was completed during 2016). Village of Glenview Adopted 2017 Budget 234 FACILITIES MANAGEMENT Public Works – Phase I $1,034,000 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 office remodel, life line safety system and regrading of the roof. Public Works – Phase II $20,817 This phase of the campus houses a restroom and fuel filling station, materials, equipment and the Village’s road salt supply. Light poles and fixture replacements are scheduled for 2017. Public Works – Phase III $72,701 This phase of the campus is the main garage that houses the department’s vehicles, equipment, materials, etc. 2017 projects include replacements of the air conditioning unit, metal doors and light fixtures. Fire Station 8 $518,158 Projects include an interior remodel, electrical upgrades, a new wood fence, replacement of floor coverings, a life line safety system, rest room renovations, concrete replacement and roof repairs. Fire Station 13 A re-build of the concrete drains is scheduled for 2017. $40,000 Reserve Study $60,000 A facilities reserve study is scheduled for 2017 for the Municipal Center, Downtown Train Station, North Glenview Train Station, Waukegan Road Elevated Tank, Citizen’s Pump Station, and lift stations at Harms Road, Cunliff Park, Glenview Road and Cariann Lane. Downtown Train Station $28,443 This station, built in the mid-1990’s, requires needed interior element repairs. Renovation of the restrooms, doors, sidelights and the air handling and condensing units are planned for 2017. North Glenview Train Station $27,270 Replacement of doors, sidelights, floor coverings and the station’s heater are scheduled in 2017. Laramie Pump Station $23,906 Replacement of wood fencing is scheduled in 2017. Village of Glenview Adopted 2017 Budget 235 This page intentionally left blank. Village of Glenview Adopted 2017 Budget 236 CORE INFRASTRUCTURE 2017 2018 2019 2020 2021 TOTAL Design Roadway Design (Pavement Testing, IMS, Surveying) 89,600 - - - - 89,600 CCDD Testing 50,000 - - - - 50,000 Road Design (B&W) 495,000 - - - - 495,000 Shermer Road Path II Design 72,000 - - - - 72,000 Chestnut Widening Phase I Design 60,000 - - - - 60,000 Bridge and Retaining Wall Inspection and Assessment 20,000 - - - - 20,000 Flick Ped Bridge/Glenview Road Bridge 16,000 - - - - 16,000 Natural Resource Project Design 10,000 - - - - 10,000 Design Subtotal 812,600 610,000 605,000 605,000 605,000 3,237,600$ Road Resurfacing Rolling Pass 158,299 - - - - 158,299 Keenan Lane 324,332 - - - - 324,332 Halina Drive 52,217 - - - - 52,217 Pfingsten Road 190,308 - - - - 190,308 Sheryl Lane 270,452 - - - - 270,452 Somerset Drive 248,344 - - - - 248,344 Oxford 98,693 - - - - 98,693 Rugen Road 401,504 - - - - 401,504 Springdale Avenue/Bette Lane 64,584 - - - - 64,584 Concord Lane 118,404 - - - - 118,404 Avalon Court 71,042 - - - - 71,042 Cambria Court 77,501 - - - - 77,501 Beech (MARSInlets/Connection)33,307 - - - - 33,307 MARS Asphalt 89,565 - - - - 89,565 MARS Concrete Supplemental to PW 20,280 - - - - 20,280 Road Resurfacing Subtotal 2,218,833 4,504,243 3,557,977 3,034,049 2,905,688 16,220,790$ Road Reconstruction Raleigh (Phase I)906,272 - - - - 906,272 Hudson (Phase I)195,230 - - - - 195,230 York (Phase I)466,788 - - - - 466,788 Happy Hollow (Phase II)898,511 - - - - 898,511 Becker Road 750,658 - - - - 750,658 Parkview Road 332,068 - - - - 332,068 Road Reconstruction Subtotal 3,549,527 5,483,128 6,109,424 6,385,076 7,969,156 29,496,311$ Ancillary Projects Reach 1 Payback (year 7)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 Harlem Ave (Glenview to Golf) Construction (STP)2,984,810 - - - - 2,984,810 Ph III Inspectional Services (B&W) - Glenview Road Downtown (STP) 264,306 - - - - 264,306 Glenview Road (Downtown) Construction (STP)1,376,191 - - - - 1,376,191 Ph III Inspectional Services (B&W) - Harlem (Glenview to Golf) (STP) 211,500 - - - - 211,500 Miscellaneous Restoration / Tree Trimming & Removal 81,120 84,365 84,365 84,365 84,365 418,580 Crack Sealing (Managed by PW & Baxter) 94,759 94,759 94,759 94,759 94,759 473,795 Seal Coating/ADA Ramp Replacement (PW)25,000 25,000 - 25,000 25,000 100,000 Inspectional Services(B&W)253,872 410,309 407,275 425,432 449,644 1,946,532 Shermer Rd Path Construction - 247,406 - - - 247,406 Shermer Rd Path Construction Engineering - 123,700 - - - 123,700 Harlem Avenue Water Main Year 2 payments - 890,322 - - - 890,322 Glenview Road Additional Streetscape - - - - - - Willow/Sanders (IDOT)- - 250,000 - - 250,000 Willow/Pfingsten (IDOT)- - 57,500 - - 57,500 Lake/Milwaukee (IDOT)- - - 1,019,000 - 1,019,000 Techny Basin Trail 110,000 - Baxter Trail/Fence-Connection from Chestnut to N' end of Loyola Academy fields split rail) - - - - 140,000 140,000 Ancillary Projects Subtotal 5,360,115 1,944,418 962,456 1,827,113 862,325 10,956,427$ Water System Projects Queens Lane (SSA)374,461 - - - - 374,461 Linneman (Harlem to East End)377,989 - - - - 377,989 Linden (Maple to Magnolia)- 497,387 - - - 497,387 Locust (Maple to Magnolia)- 471,660 - - - 471,660 Beech Drive Water Main (AVOCA)- - 200,000 - - 200,000 Willow Road Relocation - - 140,000 - - 140,000 Greenwillow/Woodview (West of Tinker Way)- - 386,276 - - 386,276 Tinker Way/Pine Court - - 316,044 - - 316,044 Laurel (Magnolia to Maple)- - 471,660 - - 471,660 Lilac (Magnolia to Maple)- - 497,387 - - 497,387 Linneman (Elmgate to Golf Parking Lot)- - - 250,000 - 250,000 Woodlawn Road (Milwaukee to Maple)- - - 693,600 - 693,600 Lilac Avenue - - - 471,660 - 471,660 High Priority Water Main Lining - - - 172,000 - 172,000 Elmdale and Pickwick (North of W Lake) - - - - 965,000 965,000 Water Contingency - 10,500 2,800 - - 13,300 Water System Projects Subtotal 752,450 979,547 2,014,167 1,587,260 965,000 6,298,424 Village of Glenview Adopted 2017 Budget 237 CORE INFRASTRUCTURE 2017 2018 2019 2020 2021 TOTAL Sanitary Sewer Projects Sanitary Sewer TV Inspections (review & report)116,986 116,986 116,986 116,986 116,986 584,930 Sanitary Sewer Lining 540,450 37,400 143,000 310,000 450,000 1,480,850 High Priority Smoke Testing 123,300 - - - - 123,300 Cost Sharing Program - Overhead Sanitary Conversion 50,000 50,000 50,000 50,000 50,000 250,000 MWRD IICP - - - - 250,000 250,000 Sanitary Sewer Projects Subtotal 830,736 204,386 309,986 476,986 866,986 2,689,080 Storm Water Projects Storm Sewer TV Inspections (review & report)93,589 93,589 93,589 93,589 93,589 467,945 Quickwin Stormwater Design 60,000 - - - - 60,000 Cost Sharing - Rain Garden Program 15,000 15,000 15,000 15,000 15,000 75,000 Storm Water Lining 2,765,000 - 197,300 - 50,000 3,012,300 Lyon Detention 110,600 - - 70,000 - 180,600 Lyon Construction Engineering 200,000 - - - - 200,000 North of Cole Park Quickwin 58,300 75,000 - - - 133,300 Golfview Quickwin 80,000 - - - - 80,000 Cost Sharing Program - Engineering Inspections 20,000 20,000 20,000 20,000 20,000 100,000 Storm Water Projects Subtotal 3,402,489 203,589 325,889 198,589 178,589 4,309,145 TOTAL CORE INFRASTRUCTURE USES 16,926,750 13,929,311 13,884,899 14,114,073 14,352,744 73,207,777$ THE GLEN 2017 2018 2019 2020 2021 TOTAL Development Department Fees 198,006 131,723 - - - 329,729 West Lake Ave (GLEN)- 748,800 - - - 748,800 Lehigh Avenue (GLEN)- 1,328,470 - - - 1,328,470 Compass (GLEN)- 222,000 - - - 222,000 Tower & Navy Boulevard (GLEN) & Parking Spaces - 495,139 - - - 495,139 Shermer (GLEN)- 400,583 - - - 400,583 Valor/Sable/Aviator - 190,400 - - - 190,400 Glen Main Stem Roads Phase III Inspections - 120,000 - - 120,000 TOTAL GLEN USES 198,006 3,637,115 - - - 3,835,121 PUBLIC WORKS 2017 2018 2019 2020 2021 TOTAL Facilities Management Village Hall - - - - - - Reserve Study 31,000 - - - - 31,000 Inspection Annex - - - - - - Support Services - - - - - - Capital Projects - - - - - - Public Works Ph I 1,034,000 47,582 23,706 - 65,349 1,170,637 Public Works Ph II 20,817 - - - 38,542 59,359 Public Works Ph III 72,701 97,541 273,199 - 1,137,134 1,580,575 Police Station - - - - - - Fire Station 6 - - - 19,271 - 19,271 Fire Station 7 - - - - 17,004 17,004 Fire Station 8 518,158 - 199,365 - - 717,523 Fire Station 13 40,000 - 77,996 - - 117,996 Fire Station 14 - - 70,875 17,986 - 88,861 Gallery Park Well House - - - - - - North Parking Garage - - - - - - South Parking Garage - - - - - - Salt Storage Structure - - - - - - Facilities Management Subtotal 1,716,676 145,123 645,141 37,257 1,258,029 3,802,226 Water Facilities and Train Stations Downtown Train Station 33,443 43,571 - - 72,366 149,380 Downtown Train Station West Platform Warming Shelter - - - - - - North Glen Train Station 32,270 29,290 122,159 - 19,772 203,491 North Glen Train Station Warming House - - - - - - Citizens Pump Station 5,500 - - - - 5,500 West Lake Pump Station - - 73,052 738,360 - 811,412 Rugen Sr. Pump Station - - 122,241 - - 122,241 Rugen Jr. Pump Station - - - - - - Laramie Pump Station 23,906 - - - - 23,906 Glenview Lift Station 4,000 - - - - 4,000 Cariann Lift Station 4,000 - - - - 4,000 East Lake Lift Station - - - - - - Heatherfield Lift Station - - - - - - Waukegan Road Elevated Tank 5,500 - - - - 5,500 Water Facilities and Train Stations Subtotal 108,619 72,861 317,452 738,360 92,138 1,329,430 Total Public Works 1,825,295 217,984 962,593 775,617 1,350,167 5,131,656 TOTAL 2017-2021 CAPITAL IMPROVEMENT PROGRAM 18,950,051$ 17,784,410$ 14,847,492$ 14,889,690$ 15,702,911$ 82,174,553$ Village of Glenview Adopted 2017 Budget 238 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 2017 Budget 239 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, 2015, the Village has borrowed $119,131,931 through ten bonds, one note payable and two loans. Of that amount, the Village’s current outstanding debt at December 31, 2015 is: Principal $ 87,900,088 Interest $ 16,968,988 Total $ 104,869,076 - 20,000,000 40,000,000 60,000,000 80,000,000 100,000,000 120,000,000 140,000,000 160,000,000 180,000,000 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Ten Year History of Village of Glenview Debt - Principal Glen & WGTIF Funds Library Funds Property Tax Enterprise Funds Special Service Areas Corporate and CIP Village of Glenview Adopted 2017 Budget 240 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 13,375,000 5,957,746 20,485,000 3,768,592 44,313,750 87,900,088 The 2015 Tax Levy requirement to meet debt service payments on the outstanding bonds is $11,283,983; although $7,586,352 is abated leaving a net requirement of $3,697,631. 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 analysis 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 2017 Budget 241 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 3.570%, 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 $1,508 with TIF related debt and $517 without TIF related debt. 0.000% 1.000% 2.000% 3.000% 4.000% 5.000% 6.000% 7.000% 8.000% 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 Percentage of Debt per Equalized Assessed Valuation (EAV) With TIF Related Debt Without TIF Related Debt Village of Glenview Adopted 2017 Budget 242 * 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 2.838% and without TIF related debt the ratio is 0.972%. * Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records - 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Total Debt per Capita With TIF Related Debt Without TIF Related Debt 0.000% 1.000% 2.000% 3.000% 4.000% 5.000% 6.000% 7.000% 8.000% 9.000% 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Percentage of Debt per Personal Income With TIF Related Debt Without TIF Related Debt Village of Glenview Adopted 2017 Budget 243 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, 2015 (the latest audited information available): Debt Title Purpose Source of Repayment Interest Rate(s) Date of Maturity Authorized Issue Principal Outstanding 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% 0.440% 1.050% Draw/Term Note AMI Meter Installation Waterworks and Sewerage Funds 2.000% 2025 $ 7,333,416 $ 3,003,592 Taxable-Term Loan Glen Development Property Acquisition 1.850% 2019 $ 6,529,688 $ 5,223,750 IEPA Wastewater, American Recovery and Reinvestment Act of 2009 (ARA) Loan Waste Water Project 0.000% 2031 $ 633,827 $ 377,746 $ 14,575,000 $ 4,925,000 GO Refunding Bond Series 2012C Refunding of Series 2005 Glen Development Project Revenues (TIF)2018 $ 7,730,000 Glen Development Project Revenues (TIF)2021 GO Refunding Bond Series 2012B Refunding of Series 2004B Property Tax Levy (Debt Service)2024 $ 635,000 2016 $ 5,000,000 General Obligation and Corporate Purpose Bonds Notes Payable $ 13,375,000 $ 1,200,000 $ 130,000 GO Bond Series 2007A $ 4,085,000 $ 18,090,000 $ 18,090,000 $ 11,290,000 $ 26,300,000 GO Bond Taxable Series 2007B Refunding of Series 2004A Infrastructure Improvements Waterworks and Sewerage Funds Infrastructure Improvements North Maine Water and Sewerage Fund Loans Payable $ 20,485,000 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 Capital Projects Fund $ 5,580,000 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 GO Bond Series 2015 Refunding of Series 2006A Glen Development Project Revenues (TIF)2018 $ 10,000,000 $ 7,605,000 Glen Development Project Revenues (TIF) Village of Glenview Adopted 2017 Budget 244 Village of Glenview, Illinois General Obligation Bond Series 2007A Long-term Debt Requirements December 31, 2015 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 2016 635,000 $ 23,812 $ 658,812 $ 2016 11,906 $ 2016 11,906 $ 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 2017 Budget 245 Village of Glenview, Illinois General Obligation Bond Series 2007B Long-term Debt Requirements December 31, 2015 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 2016 130,000 $ 6,500 $ 136,500 $ 2016 3,250 $ 2016 3,250 $ 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 2017 Budget 246 Village of Glenview, Illinois General Obligation Bond Series 2009A Long-term Debt Requirements December 31, 2015 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 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 20,485,000 $ 6,541,678 $ 27,026,678 $ 3,270,842 $ 3,270,842 $ 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 2017 Budget 247 Village of Glenview, Illinois General Obligation Bond Series 2009D Long-term Debt Requirements December 31, 2015 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 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 4,085,000 $ 285,750 $ 4,370,750 $ 142,875 $ 142,875 $ Note: Principal and interest is payable from the Special Tax Allocation Fund. FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Village of Glenview Adopted 2017 Budget 248 Village of Glenview, Illinois Illinois Environmental Protection Agency Loan Long-term Debt Requirements December 31, 2015 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 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 - 12,185 194,966 $ 182,780 $ 377,746 $ Note: Principal will be paid by the Capital Projects Fund FUTURE PRINCIPAL REQUIREMENTS Requirements Village of Glenview Adopted 2017 Budget 249 Village of Glenview, Illinois General Obligation Refunding Bond, Series 2012A Long-term Debt Requirements December 31, 2015 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 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 $ 3,096,900 $ 21,186,900 $ 1,548,450 $ 1,548,450 $ 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 2017 Budget 250 Village of Glenview, Illinois General Obligation Refunding Bond, Series 2012B Long-term Debt Requirements December 31, 2015 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 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 13,375,000 $ 2,670,100 $ 16,045,100 $ 1,335,050 $ 1,335,050 $ Note: Principal and interest is payable from a property tax levy. FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Village of Glenview Adopted 2017 Budget 251 Village of Glenview, Illinois General Obligation Refunding Bond, Series 2012C Long-term Debt Requirements December 31, 2015 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 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 4,925,000 $ 301,350 $ 5,226,350 $ 150,675 $ 150,675 $ 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 2017 Budget 252 Village of Glenview, Illinois General Obligation Bonds, Series 2013A Long-term Debt Requirements December 31, 2015 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 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 5,580,000 $ 2,117,846 $ 7,697,846 $ 1,058,923 $ 1,058,923 $ 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 2017 Budget 253 Village of Glenview, Illinois General Obligation Bonds, Series 2013B Long-term Debt Requirements December 31, 2015 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 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 $ 649,570 $ 5,034,570 $ 324,785 $ 324,785 $ 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 2017 Budget 254 Village of Glenview, Illinois 5 Year Loan Long-term Debt Requirements December 31, 2015 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 2016 1,305,938 $ 98,250 $ 1,404,188 $ 2016 49,125 $ 2016 49,125 $ 2017 1,305,937 73,486 1,379,423 2017 36,642 2017 36,844 2018 1,305,938 48,991 1,354,929 2018 24,428 2018 24,563 2019 1,305,937 24,495 1,330,432 2019 12,214 2019 12,281 5,223,750 $ 245,222 $ 5,468,972 $ 122,409 $ 122,813 $ Note: Principal and interest will be paid by the Special Tax Allocation Fund. FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Village of Glenview Adopted 2017 Budget 255 Village of Glenview, Illinois General Obligation Bonds, Series 2015 Long-term Debt Requirements December 31, 2015 Date of issue: 42215 Date of maturity: December 1, 2018 Authorized issue: 10,000,000$ Denomination of bonds: 5,000$ Interest rates: 0.44% - 1.05% 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 2016 2,505,000 $ 62,258 $ 2,567,258 $ 2016 31,129 $ 2016 31,129 $ 2017 2,535,000 48,480 2,583,480 2017 24,240 2017 24,240 2018 2,565,000 26,932 2,591,932 2018 13,466 2018 13,466 7,605,000 $ 137,670 $ 7,742,670 $ 68,835 $ 68,835 $ 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 2017 Budget 256 This page intentionally left blank. Village of Glenview Adopted 2017 Budget 257 VILLAGE OF GLENVIEW COMPONENT UNIT Village of Glenview Adopted 2017 Budget 258 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget 2,924,859$ $3,229,841 $3,229,841 $3,229,841 $3,215,149 Budgeted Revenues Local Taxes 5,891,847 6,135,143 6,135,143 6,135,143 6,219,261 Fees and Fines 67,737 64,000 64,000 59,018 59,000 Charges for Services 75,478 65,250 65,250 68,500 68,250 Intergovernmental 1,167,510 1,074,216 1,074,216 1,091,919 1,150,392 Investment Income 11,751 11,500 11,500 15,000 13,000 Other/Miscellaneous 48,405 39,500 39,500 39,500 43,500 Total Revenues 7,262,727 7,389,609 7,389,609 7,409,080 7,553,403 Budgeted Expenditures Operating Expenditures Personnel 5,136,072 5,331,915 5,331,915 5,241,150 5,360,790 Contractual Services 943,468 949,230 993,230 1,030,534 1,042,801 Commodities 564,492 642,855 598,855 589,129 625,385 Other Operating Costs 59,613 74,300 74,300 82,714 51,115 Capital Outlay 254,099 367,100 367,100 405,245 245,685 Total Operating Expenditures 6,957,744 7,365,400 7,365,400 7,348,772 7,325,776 Other Expenditures Transfer Out - 75,000 75,000 75,000 122,224 Total Other Expenditures - 75,000 75,000 75,000 122,224 Total Expenditures 6,957,744 7,440,400 7,440,400 7,423,772 7,448,000 Ending Fund Balance/ Net Posistion 3,229,841$ 3,179,050$ 3,179,050$ 3,215,149$ 3,320,552$ Glenview Public Library Fund Fiscal Year 2016 Beginning Fund Balance/ Net Position Village of Glenview Adopted 2017 Budget 259 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget 276,066$ 350,745$ 350,745$ 350,745$ 425,190$ Budgeted Revenues Property Tax 2,006,818 1,954,482 1,954,482 1,996,089 1,953,718 Bond Proceeds - - - 15,326,600 - Bond Premium - - - 2,696,945 - Investment Income 7,243 5,100 5,100 8,397 8,250 Total Revenues 2,014,061 1,959,582 1,959,582 20,028,031 1,961,968 Budgeted Expenditures Operating Expenditures Bond Principal 1,125,000 1,155,000 1,155,000 1,155,000 1,190,000 Bond Interest 813,881 780,131 780,131 449,608 831,548 Payment to Escrow - - - 18,276,297 - Cost of Issue - - - 72,181 - Escrow Agent Fee 500 500 500 500 500 Total Operating Expenditures 1,939,381 1,935,631 1,935,631 19,953,586 2,022,048 Total Expenditures 1,939,381 1,935,631 1,935,631 19,953,586 2,022,048 Surplus/(Deficit)74,680 23,951 23,951 74,445 (60,080) 350,745$ 374,696$ 374,696$ 425,190$ 365,110$ Net Position Library Debt Service Bond Fund Fiscal Year 2016 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2017 Budget 260 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget 551,836$ 503,120$ 503,120$ 503,120$ 549,472$ Budgeted Revenues Investment Income 1,106 2,150 2,150 895 1,100 Transfer In - 75,000 75,000 75,000 122,224 Total Revenues 1,106 77,150 77,150 75,895 123,324 Budgeted Expenditures Operating Expenditures Capital Outlay 49,822 27,306 27,306 29,543 98,303 Total Operating Expenditures 49,822 27,306 27,306 29,543 98,303 Total Expenditures 49,822 27,306 27,306 29,543 98,303 Surplus/(Deficit)(48,716) 49,844 49,844 46,352 25,021 503,120$ 552,964$ 552,964$ 549,472$ 574,493$ Net Position Library Special Reserve Fund Fiscal Year 2016 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2017 Budget 261 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget Fund 810 Friends of the Library Beginning Fund Balance 70,641$ 86,888$ 86,888$ 86,888$ 97,473$ Budgeted Revenues Investment Income 449 250 250 585 650 Donations 40,000 30,000 30,000 40,000 35,000 Total Revenues 40,449 30,250 30,250 40,585 35,650 Budgeted Expenditures Miscellaneous 24,202 30,000 30,000 30,000 40,000 Total Expenditures 24,202 30,000 30,000 30,000 40,000 Ending Fund Balance 86,888$ 87,138$ 87,138$ 97,473$ 93,123$ Fund 820 Gift Beginning Fund Balance 117,710$ 118,458$ 118,458$ 118,458$ 102,296$ Budgeted Revenues Investment Income 748 500 500 783 600 Total Revenues 748 500 500 783 600 Budgeted Expenditures Contractual Services - 35,000 35,000 16,945 25,000 Total Expenditures - 35,000 35,000 16,945 25,000 Ending Fund Balance 118,458$ 83,958$ 83,958$ 102,296$ 77,896$ 2017 Gift Funds Fiscal Year 2016 Village of Glenview Adopted 2017 Budget 262 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Actual Budget Budget Actual Budget Fund 825 GPL Foundation Fund Beginning Fund Balance 48,542$ 56,814$ 56,814$ 56,814$ 51,477$ Budgeted Revenues Donations 18,762 2,000 2,000 3,223 2,000 Investment Income 376 175 175 375 175 Total Revenues 19,138 2,175 2,175 3,598 2,175 Budgeted Expenditures Other Professional 10,116 10,000 10,000 8,185 1,250 Building Expense 750 - - 750 750 Total Expenditures 10,866 10,000 10,000 8,935 2,000 Ending Fund Balance 56,814$ 48,989$ 48,989$ 51,477$ 51,652$ Fiscal Year 2016 2017 Gift Funds Continued Village of Glenview Adopted 2017 Budget 263 VILLAGE OF GLENVIEW BUDGET RESOLUTION Village of Glenview Adopted 2017 Budget 264 Village of Glenview Adopted 2017 Budget 265 RESOLUTION NO. 16-178 A RESOLUTION ADOPTING AN ANNUAL BUDGET FOR THE VILLAGE OF GLENVIEW FOR THE FISCAL YEAR COMMENCING JANUARY 1, 2017 AND ENDING DECEMBER 31, 2017 WHEREAS, the Village of Glenview (the "Village") is a home rule municipality in accordance with the 1970 Constitution of the State of Illinois; WHEREAS, the corporate authorities of the Village, in accordance with its powers as a home rule municipality and in accordance with the applicable provisions of the Glenview Municipal Code, have provided for the preparation and adoption of an annual budget in lieu of passage of an appropriations ordinance; WHEREAS, the corporate authorities of the Village have determined that the fiscal year of the Village shall coincide with the calendar year; WHEREAS, the tentative budget for the Village tor the fiscal year ending December 31, 2017, as prepared by the Budget Officer and submitted to the corporate authorities, was placed on file at the Village Hall, Administrative Services Department, at the Glenview Public Library and on the Village's website on November 21, 2016, for public inspection as provided by Statute; WHEREAS, pursuant to notice duly published in a newspaper of general circulation in the Village on November 24, 2016, the corporate authorities held a public hearing on the 2017 tentative annual budget on December 6, 2016; and WHEREAS, the corporate authorities have determined that it is in the public interest to adopt the annual budget for the Village, for the fiscal year beginning January 1, 2017 and ending December31, 2017. NOW, THEREFORE BE IT RESOLVED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF GLENVIEW, COOK COUNTY, ILLINOIS, THAT: SECTION ONE: The foregoing recitals are incorporated herein as the findings of the corporate authorities. SECTION TWO: The annual budget for the Village for the fiscal year beginning January 1, 2017 and ending December 31, 2017, a summary of which is attached hereto and made a part hereof, is hereby approved and adopted as the Annual Budget for the Village of Glenview for said fiscal year. SECTION THREE: Within thirty (30) days following the passage of this resolution, there shall be filed with the County Clerk of Cook County a copy thereof duly certified by the Village Clerk, along with an Estimate of Revenues by source anticipated to be received by the Village in 2017, as certified by the Finance Director. Village of Glenview Adopted 2017 Budget 266 SECTION FOUR: The level of budgetary control, that is the level by which actual expenditures cannot exceed the amount budgeted, is hereby established at the fund level. SECTION FIVE: This resolution shall be in full force and effect from and after its passage and approval and publication in pamphlet form in the manner provided by law. PASSED this 6th day ofDecember, 2016. AYES: Britton Detlefs Hinkamp Jenny Karton White NAYS: None ABSENT: None ATTEST: ileman, Village Clerk of the Village of Glenview, Cook County, Illinois APPROVED by me this 6th day of December, 2016. es R. Patterson Jr., Vi e Village of Glenvie , Illinois This page intentionally left blank. Village of Glenview Adopted 2017 Budget 267 VILLAGE OF GLENVIEW 2016 TAX LEVY CALCULATION Village of Glenview Adopted 2017 Budget 268 2015 Levy Component Proposed Levy Requirements Less Abatement Ordinance Net Levy Requirements Plus Loss Provision Proposed Extended Levy Final Extended Levy % Change Corporate Operations 2,014,071 $0 $2,014,071 $60,422 $2,074,493 $1,523,141 36.20% IMRF 1,710,260 0 1,710,260 51,308 1,761,568 1,741,615 1.15% Police Pension 2,456,386 0 2,456,386 73,692 2,530,078 2,555,116 -0.98% Fire Pension 3,798,546 0 3,798,546 113,956 3,912,502 4,093,464 -4.42% Subtotal $9,979,263 $0 $9,979,263 $299,378 $10,278,641 $9,913,336 3.68% Debt Service 2009D Refunding Bonds 1,455,200 (1,455,200) 0 0 0 0 0.00% 2012A Refunding Bonds 604,800 (604,800) 0 0 0 0 0.00% 2012B Refunding Bonds 1,762,700 0 1,762,700 88,135 1,850,835 1,850,625 0.01% 2012C Refunding Bonds 1,751,550 (1,751,550) 0 0 0 0 0.00% 2013A Corporate Purpose Bonds 425,182 (425,182) 0 0 0 0 0.00% 2013B Corporate Purpose Bonds 701,082 (701,082) 0 0 0 0 0.00% 2015 Refunding Bonds 2,583,480 (2,583,480) 0 0 0 0 0.00% Total Village Debt Service $9,283,994 ($7,521,294) $1,762,700 $88,135 $1,850,835 $1,850,625 0.01% Total Village Tax Levy $19,263,257 ($7,521,294) $11,741,963 $387,513 $12,129,476 $11,763,961 3.11% Library Operations $6,207,189 - $6,207,189 $186,216 $6,393,405 $6,307,621 1.36% 2009A Corporate Purpose Bonds $1,274,636 - $1,274,636 $63,732 $1,338,368 $2,031,888 -34.13% 2016A Refunding Bonds $659,738 - $659,738 $32,987 $692,725 Total Library Tax Levy $8,141,563 $0 $8,141,563 $282,934 $8,424,498 $8,339,509 1.02% COMBINED TOTAL LEVY $27,404,820 ($7,521,294) $19,883,526 $670,447 $20,553,974 $20,103,470 2.24% Village of Glenview 2016 Property Tax Levy Calculation 2016 Village of Glenview Adopted 2017 Budget 269 Village of Glenview Adopted 2017 Budget 270 ORDINANCE NO. 6049 AN ORDINANCE LEVYING TAXES FOR THE 2016 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 2016 tax year to be collected in fiscal year 2017. NOW, THEREFORE BE IT ORDAINED by the President and Board of Trustees of the Village of Glenview, Cook County, lllinois: Section 1: That the total budgeted amount for all corporate purposes legally made and to be collected from the tax levy of the 2016 tax year is hereby ascertained to be the sum of $27,404,820.00 (Twenty-Seven Million Four Hundred Four Thousand Eight Hundred Twenty and No/100 Dollars). Section 2: That the sum of $27,404,820.00 (Twenty-Seven Million Four Hundred Four Thousand Eight Hundred Twenty and No/100 Dollars) is the total 2016 Tax Levy for the Operations, Pensions and Debt Service of The Village of Glenview and the Glenview Public Library as follows: Corporate Fund 1MRF Pension, Included in Co1p0rate Fund Police Pension Fund Firefighters' Pension Fund 2009-D G.O. Debt Service Fund 20 12-A Refunding Bonds 2012-B Refunding Bonds 20 12-C Refunding Bonds 2013-A G.O. Debt Service Fund 2013-B G.O. Bonds 2015 Refunding Bonds Library Debt Service 2009-A Fund Library Debt Service 2016-A Refunding Bonds Glenview Public Library Fund Total2016 Tax Levy $2,014,071 1,710,260 2,456,386 3,798,546 1,455,200 604,800 1,762,700 1,751 ,550 425,182 701 ,082 2,583,480 1,274,636 659,738 6,207.1 89 $27,404,820 Section 3: That the purposes and the corresponding amounts budgeted to be collected from the tax levy, are detailed in Appendix A. Village of Glenview Adopted 2017 Budget 271 Section 4: That the total sum of $27,404,820.00 (Twenty-Seven Million Four Hundred Four Thousand Eight Hundred Twenty 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. Section 5: That there is hereby certified to the County Clerk of Cook County, lllinois, the several sums aforesaid constituting said total amount of $27,404,820.00 (Twenty-Seven Million Four Hundred Four Thousand Eight Hundred Twenty and No/100 Dollars), which said total amount the Village required to be raised by taxation for the 2016 tax year of said Village, and the Village Clerk is hereby directed to file with the County Clerk of said County on or before the time required by law, a certified copy of this ordinance and also to certify at said last mentioned time to said County Clerk the said total amount required to be raised by taxation in accordance with the provisions of the Revenue Laws of the State of Illinois. Section 6: This ordinance shall be in full force and effect ten (10) days after its passage, approval and publication in pamphlet form. PASSED this 6th day ofDecember, 2016. AYES: Britton Detlefs Hinkamp Jenny Karton White NAYS: None ABSENT: None ATTESTED and FILED in my office this 6th day of December, 01 . -='lcL Todd Hileman, Clerk of the Village of Glenview, Cook County, Illinois APPROVED by me this 6th dayofDecember, 2016. es R. Patterson, Jr., esident of the Village lenview, Cook Co ty, Illinois Village of Glenview Adopted 2017 Budget 272 GENERAL CORPORATE FUND Personnel Contractual Commodities Other Charges Capital Outlay Internal Service Charges Transfers Out Appendix A TOTAL GENERAL CORPORATE FUND POUCE PENSION FUND Personnel Contractual TOTAL POUCE PENSION FUND FIREFIGHTER'S PENSION FUND Personnel Contractual TOTAL FIREFIGHTER'S PENSION FUND 2009-D G.O. DEBT SERVICE FUND Principal and Interest TOTAL 2009-D G.O. DEBT SERVICE FUND 2012-A G.O. DEBT SERVICE FUND Principal and Interest TOTAL 2012-A G.O. DEBT SERVICE FUND 2012-B G.O. DEBT SERVICE FUND Principal and Interest TOTAL 2012-B G.O. DEBT SERVICE FUND 2012-C G.O. DEBT SERVICE FUND Principal and Interest TOTAL 2012-C G.O. DEBT SERVICE FUND 2013-A G.O. DEBT SERVICE FUND Principal and Interest TOTAL 2013-A G.O. DEBT SERVICE FUND 2013-B G.O. DEBT SERVICE FUND Principal and Interest TOTAL 2013-B G.O. DEBT SERVICE FUND 2015 G.O. DEBT SERVICE FUND Principal and Interest TOTAL 2015 G.O. DEBT SERVICE FUND I .TBRARY FUND Personnel Contractual Commodities Other Charges Capital Outlay Transfers Out TOTAL UBRARY FUND 2009-A G.O. DEBT SERVICE FUND Principal and Interest TOTAL 2009-A G.O. DEBT SERVICE FUND 2016-A G.O. DEBT SERVICE FUND Principal and Interest TOTAL 2016-A G.O. DEBT SERVICE FUND 2017 Budget $33,694,473 13,513,361 1,901,565 7,239,189 1,060,000 4,950,942 7,187,882 $69,547,412 $3,733,548 132 715 $3,866,263 $5,470,452 260 355 $5,730,807 $1,455,200 $1,455,200 $604,800 $604,800 $1,762,700 $1,762,700 $1,751,550 $1,751,550 $425,182 $425,182 $701,082 $701,082 $2,583,480 $2,583,480 $5,360,790 1,042,800 625,390 51,110 245,686 122 224 $7,448,000 $1,274,636 $1,274,636 $659,738 $659,738 2016 Leyy Ammmt $3,724,331 $3,724,331 $2,456,386 $2,456,386 $3,798,546 $3,798,546 $1,455,200 $1,455,200 $604,800 $604,800 $1,762,700 $1,762,700 $1,751,550 $1,751,550 $425,182 $425,182 $701,082 $701,082 $2,583,480 $2,583,480 $5,360,790 846,399 $6,207,189 $1,274,636 $1,274,636 $659,738 $659,738 This page intentionally left blank. Village of Glenview Adopted 2017 Budget 273 VILLAGE OF GLENVIEW BUDGET BY DEPARTMENT, FUND AND COST CATEGORY Village of Glenview Adopted 2017 Budget 274 FY 2017 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 48,000 - - - - Commodities 350 - - - - Other Charges - - - - - Subtotal 57,070 - - - - Special Appropriations Personnel 58,042 - - - - Contractual 308,483 - - - - Commodities 18,000 - - - Subtotal 384,525 - - - - Board of Trustees Total 441,595 - - - - General Government General Government Personnel 333,800 - - - - Contractual 3,133,135 - - - - Commodities 55,257 - - - - Other Charges 449,250 - - - - Interfund Charges 3,387 - - - - Transfer Out 7,187,882 - - - - Subtotal 11,162,711 - - - - Tax Increment Financing Contractual - - - 21,980,865 126,097 Other Charges - - - 8,001,979 701,833 Capital Outlay - - - - - Transfer Out - - - 308,798 - Subtotal - - - 30,291,642 827,930 Permanent Fund Contractual - - - - - Transfer Out - - - - - Subtotal - - - - - Corporate Purpose Bonds Other Charges - - - - - Subtotal - - - - - Escrow Deposits Contractual - - - - - Subtotal - - - - - General Government Total 11,162,711 - - 30,291,642 827,930 Special Revenue Funds Village of Glenview Adopted 2017 Budget 275 FY 2017 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 2017 Budget 276 FY 2017 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 - - - - Commodities - - - - 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 Contractual - - - - 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 2017 Budget 277 FY 2017 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 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 95,000 - - - - - - 2,686,850 - - - - - - 2,781,850 - - - - - - - - 2,189,382 - - - - - - 2,189,382 - - - - - - - - - 1,000 - - - - - - 1,000 - 2,781,850 - 2,189,382 - - 1,000 - Trust and Agency FundsCapital Project Funds Village of Glenview Adopted 2017 Budget 278 FY 2017 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 731,817 - - 69,841 - Contractual 55,698 - - - - Commodities - - - - - Other Charges 8,900 - - - - Subtotal 796,415 - - 69,841 - Communications Personnel 152,473 - - - - Contractual 110,375 - - - - Commodities 2,410 - - - - Other Charges 1,900 - - - - Subtotal 267,158 - - - - Human Resources Administration Personnel 216,189 - - - - Contractual 68,845 - - - - Commodities 1,500 - - - - Other Charges 167,750 - - - - Interfund Charges 1,404,657 - - - - Subtotal 1,858,941 - - - - Employee Benefits Personnel - - - - - Contractual - - - - - Subtotal - - - - - Risk Management Personnel - - - - - Contractual - - - - - Other Charges - - - - - Transfer Out - - - - - Subtotal - - - - - Legal Personnel - - - - - Contractual 522,169 - - 22,660 - Subtotal 522,169 - - 22,660 - Joint Dispatch Personnel 5,274,810 - - - - Contractual 226,720 - - - - Commodities 33,050 - - - - Other Charges 54,585 - - - - Capital Outlay 750,000 - - - - Interfund Charges 208,812 - - - - Subtotal 6,547,977 - - - - Village Manager's Office Total 9,992,660 - - 92,501 - Special Revenue Funds Village of Glenview Adopted 2017 Budget 279 FY 2017 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 - - - 20,634 - - - - - - - - - - - - - - - - - - - - - - - - - - - 20,634 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,300 1,200 - - - - - 3,300 1,200 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,300 1,200 - 20,634 - - - Enterprise Funds Internal Service Funds Village of Glenview Adopted 2017 Budget 280 FY 2017 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 435,040 - - - Contractual 5,587,384 - - - Subtotal 6,022,424 - - - Risk Management Personnel 254,245 - - - Contractual 1,388,521 - - - Other Charges 9,000 - - - Transfer Out 403,917 - - - Subtotal 2,055,683 - - - Legal Personnel - - - - Contractual 115,000 - - - Subtotal 115,000 - - - Joint Dispatch Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Capital Outlay - - - - Interfund Charges - - - - Subtotal - - - - Village Manager's Office Total 8,193,107 - - - Internal Service Funds Capital Project Funds Village of Glenview Adopted 2017 Budget 281 FY 2017 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 2017 Budget 282 FY 2017 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 355,489 - - - - Contractual 1,980 - - - - Other Charges 10,060 - - - - Subtotal 367,529 - - - - GIS and CADD Personnel 93,259 - - - - Contractual 202,908 - - 7,060 - Other Charges 180 - - - - Subtotal 296,347 - - 7,060 - Information Technology Contractual 2,270,471 - - 56,119 - Commodities 130,537 - - - - Other Charges 25,875 - - - - Interfund Charges 403,244 - - - - Subtotal 2,830,127 - - 56,119 - Finance Personnel 111,241 - - 49,933 8,323 Contractual 1,018,382 - - 34,347 3,682 Other Charges 8,525 - - - - Subtotal 1,138,148 - - 84,280 12,005 Capital Replacement Commodities - - - - - Capital Outlay - - - - - Subtotal - - - - - Resolution Center Personnel 361,778 - - - - Contractual 59,093 - - - - Other Charges 1,300 - - - - Subtotal 422,171 - - - - Strategic Services Personnel 192,406 - - - - Contractual 6,875 - - - - Commodities 200 - - - - Other Charges 3,850 - - - - Subtotal 203,331 - - - - Records Personnel 388,220 - - - - Contractual 335 - - - - Commodities 600 - - - - Other Charges 2,530 - - - - Subtotal 391,685 - - - - Administrative Services Total 5,649,338 - - 147,459 12,005 Special Revenue Funds Village of Glenview Adopted 2017 Budget 283 FY 2017 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 32,999 - - - - - - - - - - - - - - - - - - - - 32,999 - - - - - - 16,456 - - - - - - 6,515 1,086 - - - - - - - - - - - - 22,971 1,086 - - - - - 140,690 25,718 - - 7,680 - - 3,960 540 - - - - - - - - - - - - 34,492 9,640 - - - - - 179,142 35,898 - - 7,680 - - 16,689 - - - - - - 62,001 10,517 - 10,223 - - - - - - - - - - 78,690 10,517 - 10,223 - - - - - - - - - 228,425 - - - - - - 1,469,053 - - - - - - 1,697,478 188,136 - - - - - - 61,327 - - - - - - - - - - - - - 249,463 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 563,265 47,501 - 10,223 7,680 - 1,697,478 Enterprise Funds Internal Service Funds Village of Glenview Adopted 2017 Budget 284 FY 2017 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 - - - - Strategic Services Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Subtotal - - - - Records Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Subtotal - - - - Administrative Services Total - - - - Internal Service Funds Capital Project Funds Village of Glenview Adopted 2017 Budget 285 FY 2017 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 2017 Budget 286 FY 2017 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 2,878,915 - - - - Contractual 102,919 - - - - Commodities 22,095 - - - - Other Charges 13,910 - - - - Interfund Charges 1,050,375 - - - - Transfer Out - - - - - Subtotal 4,068,214 - - - - Facilities Personnel 317,252 - - - - Contractual 440,966 - - 3,500 - Commodities 326,075 - - 100,000 - Other Charges 2,500 - - - - Capital Outlay - - - - - Interfund Charges 224,990 - - - - Transfer Out - - - - - Subtotal 1,311,783 - - 103,500 - Streets and Forestry Division Personnel - - - 114,160 - Contractual 2,669,813 - - 739,901 - Commodities 948,372 - - 19,750 - Interfund Charges - - - 5,885 - Capital Outlay 310,000 - - - - Subtotal 3,928,185 - - 879,696 - Water and Sewer Division Contractual - - - - - Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Transfer Out - - - - - Subtotal - - - - - MERF MERF Personnel - - - - - Contractual - - - - - Commodities - - - - - Other Charges - - - - - Interfund Charges - - - - - Transfer Out - - - - - Subtotal - - - - - Public Works Total 9,308,182 - - 983,196 - Special Revenue Funds Village of Glenview Adopted 2017 Budget 287 FY 2017 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 1,895,795 406,218 - 79,208 - - - 107,646 1,000 - 10,000 - - - 26,575 500 - 650 - - - 363,596 27,304 - - - - - 552,057 118,543 - 12,242 9,072 - - - - - 824,398 - - - 2,945,669 553,565 - 926,498 9,072 - - 85,402 44,714 - - - - - 36,863 2,500 - 355 57,018 - - 300,000 15,000 - 15,000 48,880 - - - - - - - - - 34,906 8,000 - - 65,713 - - 565,897 107,609 - 14,528 131,520 - - - - - - - - - 1,023,068 177,823 - 29,883 303,131 - - - - - - - - - - - - - 163,429 - - - - - - 21,861 - - - - - - - - - - - - - 4,000 - - - - - - 189,290 - - 4,793,631 37,575 - 1,185,307 - - - 548,562 27,811 - 1,000 - - - - - - - - - - 7,670 - - - - - - - - - 25,000 - - - 5,349,863 65,386 - 1,211,307 - - - - - - - - 431,098 - - - - - - 423,300 - - - - - - 789,636 - - - - - - 5,755 - - - - - - 36,333 - - - - - - - - - - - - - 1,686,122 - 8,295,532 618,951 - 2,137,805 198,362 1,686,122 - Enterprise Funds Internal Service Funds Village of Glenview Adopted 2017 Budget 288 FY 2017 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 - 95,969 - - Commodities - - - - Other Charges - - - - Capital Outlay - 1,620,707 - - Interfund Charges - - - - Transfer Out - - - - Subtotal - 1,716,676 - - Streets and Forestry Division Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Capital Outlay - - - - Subtotal - - - - Water and Sewer Division Contractual - - - - Commodities - - - - Other Charges - - - - Capital Outlay - - - - Transfer Out - - - - 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 2017 Budget 289 FY 2017 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 2017 Budget 290 FY 2017 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 9,601,349 - - - - Contractual 635,143 - - - - Commodities 130,918 - - - - Other Charges 2,599,366 - - - - Capital Outlay - 32,137 - - - Interfund Charges 394,794 - - - - Subtotal 13,361,570 32,137 - - - Police Pension Personnel - - - - - Contractual - - - - - Subtotal - - - - - Police Total 13,361,570 32,137 - - - Fire Fire Personnel 10,570,970 - - - - Contractual 295,546 - 10,830 - - Commodities 223,971 - 99,170 - - Other Charges 3,848,358 - - - - Interfund Charges 1,197,803 - - - - Subtotal 16,136,648 - 110,000 - - Firefighter's Pension Personnel - - - - - Contractual - - - - - Subtotal - - - - - Fire Total 16,136,648 - 110,000 - - Special Revenue Funds Village of Glenview Adopted 2017 Budget 291 FY 2017 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 2017 Budget 292 FY 2017 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 2017 Budget 293 FY 2017 Budget by Fund, Department and Cost Category Debt Funds Village Permanent Fund Motor Fuel Tax Fund Corporate Purpose Bond Fund Police Pension Fire Fighters' Pension Escrow Deposit Fund SSA Bond Fund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4,098,725 - - - - - - 138,707 - - - - - - 4,237,432 - - - - - - 4,237,432 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 5,780,396 - - - - - - 242,534 - - - - - - 6,022,930 - - - - - - 6,022,930 - - Trust and Agency FundsCapital Project Funds Village of Glenview Adopted 2017 Budget 294 FY 2017 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 186,358 - - 67,248 - Contractual 30,700 - - 85,228 - Commodities 1,750 - - 3,823 - Other Charges 2,100 - - 2,550 - Interfund Charges 14,044 - - 11,864 - Subtotal 234,952 - - 170,713 - Planning Personnel 481,244 - - - - Contractual 110,380 - - - - Other Charges 27,050 - - - - Subtotal 618,674 - - - - Engineering Personnel 303,035 - - - - Contractual 331,150 - - - - Commodities 400 - - - - Other Charges 2,772 - - - - Capital Outlay - - - - - Interfund Charges 10,127 - - - - Subtotal 647,484 - - - - Inspectional Services Personnel 820,725 - - - - Contractual 862,050 - - - - Commodities 5,450 - - - - Other Charges 6,200 - - - - Interfund Charges 38,709 - - - - Subtotal 1,733,134 - - - - Capital Improvements Program Personnel 256,381 - - 49,121 - Contractual 1,225 - - - - Commodities 630 - - - - Other Charges 2,228 - - - - Capital Outlay - - - - - Capital Projects - - - - - Transfer Out - - - - - Subtotal 260,464 - - 49,121 - Special Service Areas Other Charges - - - - - Transfer Out - - - - - Subtotal - - - - - Community Development Total 3,494,708 - - 219,834 - Fund Total 69,547,412 32,137 110,000 31,734,632 839,935 Special Revenue Funds Village of Glenview Adopted 2017 Budget 295 FY 2017 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 33,624 15,691 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 33,624 15,691 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 83,436 42,063 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 83,436 42,063 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 79,407 40,191 - - - - - - - - - - - - - - - - - - - 1,277,488 530,652 - 62,816 74,901 - - - - - - - - - 4,318,086 1,502,451 - - - - - - - - - - - - 5,674,981 2,073,294 - 62,816 74,901 - - - - - - - - - - - - - - - - - - - - - - - 5,792,041 2,131,048 - 62,816 74,901 - - 15,677,206 2,976,523 - 2,261,361 584,074 1,686,122 1,697,478 Enterprise Funds Internal Service Funds Village of Glenview Adopted 2017 Budget 296 FY 2017 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 - - - - Planning Personnel - - - - Contractual - - - - Other Charges - - - - Subtotal - - - - Engineering Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Capital Outlay - - - - Interfund Charges - - - - Subtotal - - - - Inspectional Services Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Interfund Charges - - - - Subtotal - - - - Capital Improvements Program Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - 24,371 - Capital Outlay - - - - Capital Projects - - 9,166,213 273,006 Transfer Out - - - - Subtotal - - 9,190,584 273,006 Special Service Areas Other Charges - - - - Transfer Out - - - - Subtotal - - - - Community Development Total - - 9,190,584 273,006 Fund Total 8,193,107 1,716,676 # 9,190,584 273,006 Internal Service Funds Capital Project Funds Village of Glenview Adopted 2017 Budget 297 FY 2017 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 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,940,000 - - - - - - - - - - - - - 1,940,000 - - - - - - - - - - - 265,431 - - - - - - 103,644 - - - - - - 369,075 - 1,940,000 - - - - 369,075 2,781,850 1,940,000 2,189,382 4,237,432 6,022,930 1,000 369,075 Capital Project Funds Trust and Agency Funds Village of Glenview Adopted 2017 Budget 298 This page intentionally left blank. Village of Glenview Adopted 2017 Budget 299 VILLAGE OF GLENVIEW GLOSSARY OF TERMS Village of Glenview Adopted 2017 Budget 300 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 2017 Budget 301 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 2017 Budget 302 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 2017 Budget 303 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 2017 Budget 304 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 2017 Budget 305 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, and 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 2017 Budget 306 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 financial 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 2017 Budget 307 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 2017 Budget 308 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 2017 Budget 309 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. 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. 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 2017 Budget 310 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 2017 Budget 311 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 2017 Budget 312 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 MPI: Municipal Partnering Initiative NPDES: National Pollutant Discharge Elimination System OSHA: Occupational Safety & Health Administration RFP: Request for Proposal RFI: Request for Information RFQ: Request for Qualifications STAF: Special Tax Allocation Fund TIF: Tax Increment Financing USEPA: United States Environmental Protection Agency VMO: Village Manager’s Office VSP: Voluntary Separation Program Village of Glenview Adopted 2017 Budget 313