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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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 $23,906
Replacement of wood fencing is scheduled in 2017.
Village of Glenview Adopted 2017 Budget 235
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Village of Glenview Adopted 2017 Budget 236
CORE INFRASTRUCTURE 2017 2018 2019 2020 2021 TOTAL
Design
Roadway Design (Pavement Testing, IMS, Surveying) 89,600 - - - - 89,600
CCDD Testing 50,000 - - - - 50,000
Road Design (B&W) 495,000 - - - - 495,000
Shermer Road Path II Design 72,000 - - - - 72,000
Chestnut Widening Phase I Design 60,000 - - - - 60,000
Bridge and Retaining Wall Inspection and Assessment 20,000 - - - - 20,000
Flick Ped Bridge/Glenview Road Bridge 16,000 - - - - 16,000
Natural Resource Project Design 10,000 - - - - 10,000
Design Subtotal 812,600 610,000 605,000 605,000 605,000 3,237,600$
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
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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
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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
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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
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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