Loading...
HomeMy Public PortalAbout2018 Adopted Budget VILLAGE OF GLENVIEW 2018 ADOPTED ANNUAL BUDGET Fiscal Year 2018 Adopted Annual Budget Presented to: Village Board of Trustees James R. Patterson Jr., President And Trustees: Scott R. Britton John Hinkamp Michael Jenny Deborah Karton Karim Khoja Philip O’C. White                 Prepared and Presented by: Matthew J. Formica Village Manager Donald K. Owen Deputy Village Manager Amy Ahner Administrative Services Director Jeff Brady 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 46,740 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 286 full-time employees in six municipal departments; Administrative Services, Community Development, Fire, Village Manager's Office, Police, and Public Works. Village of Glenview Adopted 2018 Budget 1 Village of Glenview Profile……………………………………………………………………………………………………………..…………..1 GFOA 2017 Award ……………………………………………………………………………………………………………………….5 Letter of Transmittal …………………………………………………………………………………………..………..7-10 Introduction and Overview How to Use This Document …………………………………………………………………………………………………...13-14 Village History …………………………………………………………………………………………………………………..………..15-18 Village Demographics ……………………………………………………………………………………………………………………………..…………….19-24 Budget Process Overview……………………………………………………………………………………………………………………………….……………..25 Budget Calendar ………………………………………………………………………………………………………………..……………..26 Organization Chart …………………………………………………………………………………………………....……………..27 Basis of Budgeting……………………………………………………………………………………………………….. ………...28-31 Budget and Financial Policies…………………………………………………………………………………………….………….32-35 Business Plans and Performance Measures Business Plan and Performance Measures………………………………………………………………………………………………..………………….37 Administrative Goals………………………………………………………………………………………..……………………..38-39 Department Business Plans……………………………………………………………………………………………………………….…………………………..41-46 Performance Measures………………………..…………………………………………………………………………………………………………49-51 Summary by Fund Village of Glenview Fund Structure ……………………………………………………………………………………………………………………………………53 All Funds Summary ………………………………………………………………………………………………………………………………..…………………54 2018 Village Sources and Uses……………………………………………………………………………………... ……………….55 Revenue Highlights …………………………………………………………………………………………………………………….56-61 Expenditure Highlights …………………………………………………………………………………………………….………………………………………………………62-65 2018 Fund Balance Statements……………………………………………………………………………………... ………………67-70 Corporate Fund Corporate Fund Summary ……………………………………………………………………………………………..…………………..73-78 Special Revenue Funds Police Special Fund………………………………………………………………………………………………………………………………..………………….81 Foreign Fire Fund ……………………………………………………………………………………………………………………..…………………82 Special Tax Allocation Fund (TIF)…………………………………………………………………………………………………………………………………..83-84 Waukegan/Golf TIF Fund………………………………………………………………………………………..……………….85-86 Table of Contents Village of Glenview Adopted 2018 Budget 2 Enterprise Funds Enterprise Funds Overview………………………………………………………………………………………………….. …………………89 Glenview Water and Sanitary Sewer Funds Overview…………………………………………………….……………………90 Glenview Water Fund………………………………...……………………………………………………………………………………..…………………….91-93 Glenview Sanitary Sewer Fund……………………………………...………………………………………………………………………..………………………...94-96 Wholesale Water Fund……………………………………………………………………………………………………………………………..97-98 Commuter Parking Fund ……………………………………………………………………………………………………………………………………….……….99-100 North Maine Water and Sewer Fund……………………………………………………………………………………………………………………………………………………101-102 Internal Service Funds Municipal Equipment Repair Fund ………………………………………………………………………………………………………………………………...105-106 Capital Equipment Replacement Fund ……………………………………………………………………………………………………………………..……….107-108 Insurance and Risk Fund………………………………………………………………………………………………………………………………………………..…………..109-110 Facility Repair and Replacement Fund …………………………………………………………………………………………………………………………………….………….111-112 Trust and Agency Funds Trust and Agency Fund Overview …………………………………………………………………………………………………………………………………………………………..……………115 Police Pension Fund………………………………………………………………………………………………………….……………..116 Firefighters’ Pension Fund…………………………………………………………………………………………………….. ……………..117 Escrow Deposit Fund………………………………………………………………………………………………………….. ……………..118 Special Service Area Bond Fund…………………………………………………………………………………………………. ……………..119 Joint Emergency Telephone Systems Board Fund…………………………………………………………………………………………………. ……………..120 Capital Project Funds Capital Project Funds Overview…………………………………………………………………………………………………..123 Capital Projects Fund………………………………………………………………………………………………….……………..124 Glen Capital Projects Fund…………………………………………………………………………………………….……………..125 Permanent Fund………………………………………………………………………………………………………..……………..126 Motor Fuel Tax Fund…………………………………………………………………………………………………………………..127 Debt Funds Corporate Purpose Bonds Fund………………………………………………………………………………………………………………..129 Budgets by Department Department Operating Overview…………………………………………………………………………………………….. …………………………………...131 Department/Fund Relationship…………………………………………………………………………………………….. ….....132 Department Operating Summary…………………………………………………………………………………………….. …..133-134 Village Board of Trustees…………………………………………………………………………………………………….………….135-140 General Government…………………………………………………………………………………………………..………….141-148 Village Manager's Office Department………………………………………………………………………………………………..149-164 Administrative Services Department………………………………………………………………………………………………..165-182 Public Works Department……………………………………………………………………………………………..…………..183-200 Police Department……………………………………………………………………………………………………..…………201-205 Fire Department……………………………………………………………………………………………………….…………..207-212 Community Development Department……………………………………………………………………………………..………….213-226 Capital Spending and Debt Management Capital Spending……………………………………………………………………………………………………………229-242 Debt Management…………………………………………………………………………………………………………243-260 Component Unit Village of Glenview Public Library………………………………………………………………………………. …………..263-267 Supplementary 2018 Budget Resolution………………………………………………………………………………………………….269-270 2017 Tax Levy…………………………………………………………………………………………………….………..273-276 Budget by Department, Fund and Cost Category…………………………………………………………………..………….279-302 Glossary of Terms…………………………………………………………………………………………………..…………..305-316 Commonly Used Acronyms………………………………………………………………………………………….……………..317 Village of Glenview Adopted 2018 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, 2017. 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 2018 Budget 5 Village of Glenview Adopted 2018 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 2018. 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 2018 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 2017 property tax levy to be collected in 2018, the levy includes an increase to capture the Equalized Assessed Value (EAV) associated with newly annexed, constructed or improved property, which is .50% from the 2016 tax year, or $58,709. It is important to note that collecting taxes for this new EAV will have no impact on current taxpayers. An additional $250,000 will also be added to the levy which will be dedicated to the Capital Improvement Program (CIP) to partially address the funding gap between the currently dedicated funding sources and ongoing infrastructure needs. The adopted budget includes Village-wide revenues of $170,920,780, of which $69,060,746 are in the Corporate Fund. The Village-wide expenditures are $159,616,279, of which $69,396,622 are in the Corporate Fund. It should be noted that the $335,876 of expenditures which are in excess of revenues in the Corporate Fund are covered through a planned use of fund balances for one-time expenditures. Ending fund balances for all Village funds remain within the approved Village fund balance policies. 2018 Financial Position The Village’s financial goal is to achieve and maintain a structurally balanced budget, which includes an annual cash transfer to the CIP, with a healthy Corporate Fund reserve of 30% - 40% of expenditures. The 2018 Budget achieves this goal with a projected ending fund balance of 38.1%, including, as indicated above, a transfer to the Capital Projects Fund of $5,250,000 which is $250,000 higher than the past several years. As stated, the 2018 Budget represents a healthy financial position for the Village’s Corporate Fund despite the significant revenues that were diverted from the Village through the adoption of the State of Illinois 2018-2019 Budget. In adopting their budget in July 2017, state legislators approved revenue diversions from local governmental units including the Village of Glenview. The State revenue diversions from the Village of Glenview are detailed as follows: Village of Glenview Adopted 2018 Budget 7 The financial position of the State of Illinois is a major concern as state elected officials continue to explore ideas that 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. The Village Board directed staff to identify additional cost cutting measures to make up for the State’s revenue diversions in the 2018 budget. Staff was successful in identifying these cuts while presenting a budget that maintained the high service levels offered to the residents. This process was a continuation of the efforts performed over the past several years by the Village Board and management in demonstrating 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 workforce through managed competition of services and implementing two-tier wage structures. Another success story is the Village’s aggressive pursuit of outside funding for capital projects. From 2014 to 2017, the Village received over $33,500,000 in federal, state and local funds to support a number of infrastructure projects. Additionally, the Village has been able to secure $17,500,000 in state and federal funds for projects for 2018 – 2023 (approximately $1,900,000 for roadways, $12,500,000 for stormwater infrastructure, $2,400,000 for bike/pedestrian improvements, and $700,000 for miscellaneous projects). The 2018 CIP budget contains approximately $14,100,000 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. Major commercial developments boosted Building Permits and Annexation Fees in 2014 and 2015 and these developments will contribute to growth in 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 2018 budget are projected to remain the same as they were in 2017 as they have returned to normal levels of year- over-year growth. However, due to the decrease in the use of landline telephone service, the telecommunications utility tax revenue continues to decline each year. 2017 2018 2019 Income Tax (10% Reduction)220,000 220,000 - Home Rule Sales Tax (2% Administrative Fee)80,000 160,000 166,000 Personal Property Replacement Tax (23% Reduction)- 51,000 56,100 TOTAL DIVERSIONS BY STATE 300,000 431,000 222,100 Village of Glenview - Impact of State Diversions Village of Glenview Adopted 2018 Budget 8 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.  Develop long-term financial projections to account for known revenue and cost impacts in future years; conduct strategic goal setting to plan for business changes and infrastructure and technology needs.  Continue to guide the analysis, design, and implementation of information and technology assets leveraging projects across multiple departments to support Village operations and provide excellent customer service.  Continue improving the operating budget and financial practices to promote efficient service delivery, fiscal responsibility, and transparency.  Continue developing intergovernmental relationships to maximize partnership projects, expedite infrastructure improvements, and achieve economies of scale.  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 changing economic environment and the legislative actions taken by the State of Illinois.  Continue to seek alternative funding sources to diversify the Village’s revenue streams to minimize the reliance on sales tax. Village of Glenview Adopted 2018 Budget 9 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, Matthew Formica Village Manager Village of Glenview Adopted 2018 Budget 10 This page intentionally left blank. Village of Glenview Adopted 2018 Budget 11 VILLAGE OF GLENVIEW INTRODUCTION AND OVERVIEW Village of Glenview Adopted 2018 Budget 12 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 Village Manager, which discusses the economic and fiscal challenges facing the Village as the 2018 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 2018 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 2018 budget by division, character and fund is also provided. Village of Glenview Adopted 2018 Budget 13 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 2018 Budget Resolution, 2017 Tax Levy documents, Summary Sheet of the FY 2018 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 2018 Budget 14 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 2018 Budget 15 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. The Village’s population at the 2010 Census was 44,692 and is currently estimated to be 46,559 as 2016. A Special Census was conducted in 2017 to account for the growth in five geographic areas within the Village that had seen significant new residential development over the past several years. This resulted in a new population of 46,740. Village of Glenview Adopted 2018 Budget 16 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  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. Village of Glenview Adopted 2018 Budget 17  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. The Village’s second brewery and tasting room, Machusla Brewing Company, was approved in 2016 and opened in 2017 opening on East Lake Avenue next to Hackney’s.  A new 15,000 square foot children’s daycare named the Kensington School for 140 infants to preschoolers was also approved in 2016 along Chestnut Road to the west near Lehigh Avenue. Construction began in 2017 and the facility is scheduled to open in 2018.  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.  Anthem Memory Care, a 43,000 square foot senior memory care facility, was approved in 2016 at 1879 Chestnut Avenue. The 66 bed project named Emerald Place began construction that same year with occupation of the building occurring in late 2017.  Illinois Tool Works, a Fortune 500 company, purchased the 40 acre former Kraft Foods campus and undertook a significant remodeling of the two office tower in 2016 prior to consolidating over 600 employees into the office and lab space.  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. In 2017, the Culver’s plans were revised to eliminate the outlot building and place all the stormwater detention above- ground. Construction is expected to take place in 2018.  Crafted in 2016 by a 16-member committee, the Village’s Comprehensive Plan updates the 2004 Comprehensive Plan and become the latest “road map” for future development decisions. The Plan Commission held public hearings on the final draft during the fall of 2016 and once approved by the Glenview Village Board of Trustees in 2017, the Comprehensive Plan is intended to guide the Village in its planning efforts for the next 10 to 20 years.  Park Place Glenview, a 26-unit residential development consisting of 14 rowhomes, 4 duplexes, and 8 small-lot single-family homes of the former Village Hall site was approved in 2017 and construction will commence in 2018.  In 2017, Capital Senior Housing development was approved for a 73,000 square foot assisted living and memory care facility named Atria Senior Housing with 83 units at 4700 West Lake Avenue.  The entire streetscape of downtown Glenview was reconstructed in 2017, leading to additional parking, enhanced landscaping and lighting, and dedicated zones for pedestrians and outdoor diners.  In 2017, Costco Wholesale added 6 new gas pumps to their existing fueling station on Patriot Boulevard to meet customer demand.  The Goddard School, a 9,600 square foot, 1-story day-care facility, on Milwaukee Avenue was approved in 2017 and expected to be occupied in the fall of 2018.  Abt Electronics was granted authority to construct additional loading docks, a truck service building, employee parking, and truck parking expansion at 1200 Milwaukee Avenue.  A 169-unit rental apartment development for persons 55-years and older was approved in 2017 at 624 Waukegan Road. The four-story, amenity filled project includes a mix of high-quality building materials and a majority of the parking will be underground, below the building.  In 2017, Fertility Centers of Illinois received approvals for a 30,000 square foot office building at 2555 Patriot Boulevard. The project is under construction and anticipated to be occupied by summer 2018. The Village’s 2016 assessed valuation was $2,461,599,597; of this amount, 76.5% was classified as residential, and 23.5% was commercial/industrial. Village of Glenview Adopted 2018 Budget 18 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 2016 46,559 * Source: U.S. Census Bureau and American Communities Survey Estimates Age Information 2000 Census 2010 Census 2016 ACS Median Age 41.3 45.5 45.3 Village of Glenview Adopted 2018 Budget 19 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 2016 ACS Average Household Size 2.67 2.62 2.81 Median Home Value $336,000 $534,700 $478,400 Education* High School Graduate or Higher 27,215 94.30%29,723 95.70%31,322 96.1% Bachelor's Degree or Higher 16,140 55.90%19,474 62.70%20,664 63.4% *Population over the age of 25 2000 Census 2010 Census 2016 ACS Village of Glenview Adopted 2018 Budget 20 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 2016 ACS Mean Travel Time (in minutes) 29.4 29.8 39.9 13,603 - 87.97% 14,151 - 84.32% 13,979 - 82.48% - 2,000 4,000 6,000 8,000 10,000 12,000 14,000 16,000 18,000 2000 Census 2010 Census 2016 ACS Renter Occupied Housing Owner Occupied Housing Taxpayer Percentage of Total Village TAV CLF (formerly Grubb & Ellis) $ 27,512,833 1.37% ITW 25,651,074 1.27% Oliver McMillan LLC 24,217,379 1.20% Astella US Holdings 18,967,364 0.94% Mid America Asset 18,838,420 0.94% Northshore University 17,047,480 0.85% Anixter, Inc. 14,854,261 0.74% Abt Electronics 14,756,479 0.73% Thomson Reuters Pts 14,343,179 0.71% AGF Sanders Office 11,367,364 0.56% Taxable Assessed Valuation (TAV) Village of Glenview Adopted 2018 Budget 21 Commuting Mode of Transportation Economic Characteristics Village of Glenview Adopted 2018 Budget 22 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 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% 2016 2,254 0.89% 25,301 -1.21% Village of Glenview Adopted 2018 Budget 23 Private Area Employers by Job Sector* *Source: Where Workers Work Unemployment Rates* The Village’s most recent unemployment figure indicates a rate of 3.4%, which is 1.4% below the State of Illinois rate of 4.8% and 0.7% below the National rate of 4.1%. *Source: Illinois Department of Employment Security Village of Glenview Adopted 2018 Budget 24 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 2018 Budget 25 Schedule Kick-off June Department Head Retreat Budget Entry Training Level 1 - Department Budget Development August Departments complete budget entry for 2017 Projections and 2018 Budget Budget Team Reviews 2017 Projections and 2018 Budget - All Funds Level 2 - Manager Review August Village Manager, Village Departments and Budget Team Review Department Budgets 2018 Personnel Initial Projections Complete Level 3 - Budget Workshops/Board Review September 11, 2017 Public Presentation of Corporate Fund Projections October 5, 2017 Public Presentation of Corporate Fund Department Budgets and Miscellaneous Funds October 26, 2017 Public Presentation of Capital Improvement Program, Water and Sewer Rates, and Remaining Funds Level 4 - Levy Hearing and Public Budget Display November 21, 2017 Public Hearing on Proposed 2017 Tax Levy Ordinance (First Reading) November 21, 2017 Public Hearing on Proposed 2017 SSA Tax Levy Ordinances (First Reading); adoption of same November 21, 2017 Proposed Budget on Display for Public Inspection at Village Hall, Library and on the Village's Website November 29, 2017 2017 Public Employee Total Compensation Packages posted on Village Website Level 5 - Budget Hearing, Levy and Budget Adoption and Legal Filings December 5, 2017 Public Hearing on the Proposed 2018 Budget; adoption of same December 5, 2017 Proposed 2017 Tax Levy Ordinance (Second Reading); adoption of same December 20, 2017 File 2018 Budget Resolution, 2017 Tax Levy Ordinance and 2017 SSA Levy Ordinances with the Cook County Clerk December 20, 2017 File 2018 Certificate of Estimated Revenue by Source with the Cook County Clerk December 20, 2017 File Truth in Taxation Certification with the Cook County Clerk 2017 Schedule for FY 2018 Budget Preparation Village of Glenview Adopted 2018 Budget 26 Village of Glenview Organization Chart *Elected Officials Residents of Glenview Village President* & Board of Trustees* 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 2018 Budget 27 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 2018 budget process. Village of Glenview Adopted 2018 Budget 28 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 5 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 23 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 5 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 5 Public Hearing on the Proposed Tax Levy Prior to Adoption Prior to Adoption Nov 21 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 5 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 2018 Budget 29  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 2018 Budget 30 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 2018 Budget 31 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 2018 Budget 32 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 and Sanitary Sewer) 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 90 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.  The facilities Repair and Replacement Fund (FRRF) cash reserves are to be maintained at 35% 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 2018 Budget 33 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 2018 Budget 34 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 2018 Budget 35 VILLAGE OF GLENVIEW BUSINESS PLANS AND PERFORMANCE MEASURES Village of Glenview Adopted 2018 Budget 36 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 2018 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 2018 Budget 37 Department Action Steps Primary Department Target Date Develop purchasing agreement templates for professional services and construction projects Administrative Services Ongoing Review financial policies (Purchasing and Insurance/Risk Management Fund Balance) with the Board of Trustees Administrative Services Ongoing Complete the redesign of a new list of bills reporting format to be more descriptive and specify Department and Fund payments Administrative Services Q1 2018 Redesign the monthly financial report expanding presentation of yearly comparisons and projections Administrative Services Q2 2018 Design (Q1) and implement improvements to the budget format. Develop a five-year financial forecast and detailed line item descriptions and assumptions.Administrative Services Q3 2018 As part of the 10-year financial planning process, investigate the feasibility of a stormwater utility fee as a dedicated CIP funding source Administrative Services Q4 2018 Continue Certified Crisis Intervention Team (CIT) Training Police Ongoing Establish and manage performance metrics and goals to ensure the efficient delivery of services Public Works Ongoing Manage software for residents to view their water consumption online and receive water use alerts Administrative Services Ongoing Review Village-wide telephone system auto attendants Administrative Services Q1 2018 Develop Union negotiation goals and strategies in preparation for the 2018 and 2019 contract negotiations with Police, Fire, Dispatch, and Public Works Village Manager's Office Q2 2018 Conduct Sports Utility Vehicle Driving Training for police officers Police Q3 2018 Develop a replacement plan for Fire Station #8 Fire Q3 2018 Develop Dispatch Services Strategic Plan. Planned Village Manager's Office Q3 2018 Implement process for new juvenile record expungement law Administrative Services Q4 2018 Improve the request for service response time and reporting Administrative Services Q4 2018 Oversee RFP process and selection of a consultant to provide building plan review and inspection services from 2019-2023 Community Development Q4 2018 Renegotiate the Glenbrook Fire Protection District contract Village Manager's Office Q4 2018 Coordinate GIS presentation for Board of Trustees Administrative Services Q1 2018 Research and develop solution for video redaction Administrative Services Q1 2018 Continue to enhance and expand the offering of public and internal fillable forms Administrative Services Q2 2018 Continue expansion of electronic distribution of Commission packets Administrative Services Q2 2018 Provide free Wi-Fi at the two train station depots Administrative Services Q2 2018 Conduct a Munis enterprise upgrade review Administrative Services Q3 2018 Continue to develop next three-year IT strategic plan Administrative Services Q4 2018 Evaluate the IT services contract Administrative Services Q4 2018 Continue implementation of 2016 - 2018 IT strategic plan Administrative Services Q4 2018 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 Village of Glenview Adopted 2018 Budget 38 Department Action Steps Primary Department Target Date Manage ongoing development projects such as Grove/Waukegan, WGA site, Red's Towing, Abt Electronics, Old Willow/Paddock site, and the Glen Town Center Community Development Ongoing Implement the 2017 Comprehensive Plan recommendations Community Development Ongoing Conduct a feasibility analysis study to determine if on/off-ramps from Milwaukee Avenue to I-294 can be added Community Development Q4 2018 Manage the Gateway and Wayfinding Signage Program and associated advisory Committee Community Development Q4 2018 Support the Village’s economic development and business retention efforts by crafting an economic development strategic plan and toolbox (e.g. tenant and façade improvement loans or grants)Community Development Q4 2018 Redevelop 1850 Glenview Road, the former Bess Hardware site, consistent with the Downtown Revitalization Plan Community Development Q4 2018 Continue and expand Municipal Partnering Initiative (MPI) projects / participation in order to achieve cost containment by leveraging economies of scale Public Works 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 Monitor and mitigate noise impacts from O'Hare International Airport 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 Develop legislative agendas, monitor federal and state legislative issues, and advocate action where necessary. Focus particularly on pension reform, streamlined sales tax, state-shared revenues, and other potential revenue and budgetary impacts Village Manager's Office Ongoing Work with the Chamber of Commerce to create and provide municipal and public safety modules for the Leadership Glenview program Village Manager's Office Q1 2018 Develop and pursue legislative agendas with the NWMC and IML in support of Glenview's mission and goals​Village Manager's Office Q4 2018 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 Ongoing Implement the 2018-2022 Capital Improvement Program (CIP) including the three year design process to ensure that project estimates are accurate and project's ready for letting Community Development Ongoing Expand succession planning efforts which include developing employees’ skill sets in order to plan for future organizational needs to also include career development opportunities Village Manager's Office Ongoing Complete an organizational review seeking opportunities for improvement and efficiency Village Manager's Office Q1 2018 Update the Village's Employee Handbook that outlines policies, procedures and benefits for all Village employees Village Manager's Office Q2 2018 Develop comprehensive performance dashboard reporting plan and align management goals/business plans. Planned Village Manager's Office Q3 2018 Continue to update and develop features on the Village of Glenview mobile application that was released in Spring 2016 Village Manager's Office Q4 2018 Develop recommended ordinance modifications to better integrate sustainability practices, including green stormwater management and the use of native vegetation in landscaping, with a focus on limiting significant fiscal impacts Community Development Q4 2018 Establish a more efficient front counter service delivery method through a "development center" focused on same- day reviews and shorter plan review times Community Development Q4 2018 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 employeesEconomic Development Enhance the Village’s community planning and economic development efforts to continue improving the quality of life in the Village of Glenview Continue developing intergovernmental relationships to enhance the overall quality of life in the Village Intergovernmental RelationsCapital ImprovementsAdministrative Goal Village of Glenview Adopted 2018 Budget 39 VILLAGE OF GLENVIEW DEPARTMENT BUSINESS PLANS Village of Glenview Adopted 2018 Budget 40 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 Monitor Village impacts following Environmental Assessment of Amtrak Hiawatha service expansion process and modifications to A-20 staging area Q2 - Q4 2018 Monitor and mitigate noise impacts from O'Hare International Airport Q1 - Q4 2018 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 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 2018 Ensure legal and legislative support is used efficiently Financial Health Evaluate and streamline legal services Q3 2018 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 village-wide compensation and classification study that includes a review of existing job descriptions, compliance with FLSA, and compensation model that includes opportunities for merit pay and bonus Q4 2018 Continue to market the PUSH wellness program to increase employee participation Ongoing Develop Union negotiation goals and strategies in preparation for the 2018 and 2019 contract negotiations with Police, Fire, Dispatch, and Public Works Q2 2018 Comply with federal reporting requirements for the Affordable Care Act for benefit year 2017 Q1 2018 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 Complete evaluations and process improvements identified in organizational review seeking opportunities for improvement and efficiency Q1 - Q4 2018 Update Employee Handbook Q4 2018 Facilitate Police Officer recruitment process and establish eligibility list Q3 2018 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 monthly feedback on risk management trends for high risk departments Ongoing Oversee the Village's discontinuation in the High Excess Liability Pool (HELP) and manage RFP to select a broker and place lines of coverage Q2 2018 Support the communications goals and action steps of each Department/Division’s Business Plan, the Village Manager, and Board of Trustees Organization Continue producing and improving Village Report, E-Glenview, relevant web content, and printed materials as requested by Departments 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 Village of Glenview Adopted 2018 Budget 41 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 Produce regular reports with performance metrics for 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 Develop Dispatch Services Strategic Plan Q3 2018 Rollout ASAP to PSAP alarm interface in New World Q1 2018 Administrative Services Department Manage the Villages accounts to ensure compliance with applicable regulations and adoption of best practices Financial Health Complete the redesign of a new list of bills reporting format to be more descriptive and specify Department and Fund payments Q1 2018 Review all outstanding accounts receivables for potential close-out Q1 2018 Review Village private activity uses on public property for bond compliance Q1 2018 Implement positive pay through Glenview State Bank Q2 2018 Review financial policies with the Board of Trustees as needed Q1 2018 Continue to cross-train and further document payroll, accounts payable, budget, accounts receivable, and monthly general ledger close functions Q3 2018 Evaluate opportunity to acquire expertise to actively manage a portion of the Village's investment portfolio Q4 2018 Continue to manage the accounts for the Joint Emergency Telephone System Board Ongoing Integrate lease and agreement monitoring schedule with billing schedule (coffee shops, Joint Dispatch, private benefit signals, etc.)Q4 2018 Continue to monitor the requirements of adopted GASB pronouncements Ongoing Coordinate with CD and PW to update the policies and procedures for tree escrow accounts Q4 2018 Monitor Aqua's progress on infrastructure improvements required in our Water Supply Agreement Q4 2018 Budget to meet the Village's operating needs and management objectives while maintaining compliance with applicable regulations and using best practices Financial Health Redesign the monthly financial report expanding presentation of yearly comparisons and projections.Q2 2018 Design (Q1) and implement improvements to the budget format and develop a five-year financial forecast with detailed line item descriptions and assumptions.Q3 2018 Coordinate the completion of the budget documents and the GFOA Distinguished Budget Award submission Q4 2018 As part of the 10-year financial planning process, investigate the feasibility of a storm water utility fee as a dedicated CIP funding source Q4 2018 Support the renegotiation of the Glenbrook Fire Protection District contract Q4 2018 Conduct Police records reporting and customer service functions Operations Implement and train staff to use secure sharing solution for legal documents Q1 2018 Research and develop solution for video redaction Q1 2018 Offer customers ability to pay P-tickets online Q2 2018 Implement software monitoring solution for Criminal Justice Information System (CJIS) compliance Q2 2018 Develop plan to categorize incident and accident record retention Q2 2018 Evaluate false alarm billing process and look for efficiencies Q3 2018 Update Police Records Training Manual to include updated and new processing and filing procedures Q4 2018 Implement procedures for station reporting for incident types that can be reported to Records staff or online Q4 2018 Implement process for new juvenile record expungement law Q4 2018 Transition Uniform Crime Reporting to National Incident Based Reporting System by 2021 Q4 2021 Village of Glenview Adopted 2018 Budget 42 Department Business Plan Category and Target Date Administrative Services Department Continue to improve policies and procedures related to the management of the Village's capital improvement funding and capital asset tracking Capital Improvements Continue to improve capital asset tracking in consultation with the auditor and GIS staff to develop a more integrated solution to add and remove assets Q2 2018 Complete an update to the Glen Tax Increment Financing Proforma and TIF Management and Retirement Plan Q3 2018 Manage schedule, prepare and file the Waukegan/Golf TIF annual report Q4 2018 Actively manage cash flow for Capital Projects and Special Service Area Funds Q4 2018 Improve utilization of integrated automated financial system to support the procurement of goods and services in accordance with requirements and best practices Information Technology Develop purchasing agreement templates for professional services and construction projects Q1 2018 Manage prevailing wage act compliance as it applies to Village procurements and monitoring of legislative activity Q2 2018 Evaluate software to implement public bid distribution site Q4 2018 Target opportunities to participate in local, state and national cooperative purchasing contracts.Q4 2018 Continue and expand Municipal Partnering Initiative (MPI) projects / participation in order to achieve cost containment by leveraging economies of scale Q4 2018 Guide the analysis, design and implementation of information assets leveraging projects across multiple departments to support the technology goals of the Village Information Technology Review GovITC computer and network standards on an annual basis Q1 2018 Support Dispatch technology and New World upgrades Q2 2018 Continue rollout for Kronos, Workforce Central, and Telestaff Q3 2018 Conduct a Munis enterprise upgrade review Q3 2018 Develop next three-year IT strategic plan Q4 2018 Implement 2016 - 2018 IT strategic plan Q4 2018 Evaluate online permitting software programs (e.g. work flow, track plan changes, monitoring (internal/external), scheduling, payment, mobile, coordination w/ MUNIS, etc.)Q4 2018 Govern Village information assets to control standards and ensure reliability and security Information Technology Continue to build and expand the network monitoring solution to include all Village devices Q1 2018 Continue to match mobile implementation to business needs Q1 2018 Evaluate two-factor authentication software Q2 2018 Bid and deploy a fully automated and redundant internet connection Q2 2018 Continue to migrate all computers to Windows 10 Q4 2018 Manage technology to enable effective collaboration and communication Information Technology Provide free Wi-Fi at the two train station depots Q2 2018 Evaluate Office 365, Skype for Business (Instant Messaging, video conferencing, presentation over the internet)Q2 2018 Pilot Toughpads for Fire Ambulance, Engine, and Battalion Chief vehicles Q2 2018 Evaluate the IT services contract Q4 2018 Continue to update and develop features on the Village of Glenview mobile application Q4 2018 Manage programs and processes to continue to improve business processes Information Technology Coordinate GIS presentation for Board of Trustees Q1 2018 Continue to enhance and expand the offering of public and internal fillable forms Q2 2018 Expand electronic distribution of Commission packets Q2 2018 Export from SharePoint to Laserfiche Q2 2018 Support the removal of lists, reports and document storage from the web site, and set up links to folders in Laserfiche set up to archive them Q3 2018 Migrate Village owned deeds and documentation to Laserfiche Q4 2018 Continue GIS data development and analysis Q4 2018 Develop and implement Enterprise Resource Planning (ERP) training program Q4 2018 Track department performance metrics Q4 2018 Continue to support staff reporting requirements from Enterprise Resource Planning applications Q4 2018 Develop SharePoint 2019 plan Q4 2018 Simplify document retention guidelines Q4 2018 Continue to review Village’s website for improvements (project tracking, EIC coordination, contact information, ease of use, up-to-date content, etc.)Q4 2018 Village of Glenview Adopted 2018 Budget 43 Department Business Plan Category and Target Date Administrative Services Department Manage citizen requests through the Resolution Center (RC) and Police Records monitor and evaluate Village response Customer Service Review Village-wide telephone system auto attendants Q1 2018 Design and implement a process to track the meter installation lifecycle between Community Development, Administrative Services, and Public Works Q2 2018 Improve the request for service response time and reporting Q4 2018 Manage software for residents to view their water consumption online and receive water use alerts Q4 2018 Update the Glenview Municipal Code to align with utility billing changes Q4 2018 Migrate Munis Utility Billing from UB Classic to UB CIS - manage data conversion and customer information system implementation Q4 2018 Continue to manage the AMI program Q4 2018 Public Works Department Manage SCADA System Project Management Manage programming and software management Ongoing Mange improvements at the Metra Facilities in order to protect the integrity of the facilities and extend their useful life Project Management Develop and release an RFP for the design of the new furnace for warming shelter Q2 2018 Develop and release an RFP the repair exterior masonry Q2 2018 Develop and release an RFP for the restroom renovation Q3 2018 Develop and release an RFP for the replace doors, sidelights, replace benches Q3 2018 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 Continue to work with MGP on enhancing the Collector App scope of work Ongoing Establish and manage performance metrics and goals to ensure the efficient delivery of services Q4 2018 - Ongoing Identify technology improvements to support and enhance operations Ongoing Provide opportunities for continued employee training and accountability Organization Continue to conduct MEO one-on-ones, performance evaluations, based on job site inspections and cross-training Ongoing Continue to train select MEOs for Pump House duties Ongoing Find opportunities for optional technology training for MEOs for training Ongoing Fleet Opportunities Organization Continue to manage the Leaking Underground Storage Tank Investigation in the Public Works yard Ongoing Review Village fleet replacement/use analysis Q1 2018 Water System Updates Organization Provide oversight of water operations for the Village of Golf Ongoing Review water rate model In Progress Study the usage of pumps at the Village's pump stations Q4 2018 Managed Competition Organization Water Distribution Jobs, including: breaks, hydrants, valves Q3 2018 Glen Town Center Organization Manage the annual repairs to the two Glen Town Center parking decks Q2 2018 Financial Management Organization Budget oversight and implementation of budget tracking system Q1 2018 - Ongoing Manage budget expenditures in order to provide the best value to residents by utilizing competitive quotes, request for quotes, and request for bids to obtain goods and services.Ongoing Police Department Advanced First Aid Training Organization Determine equipment options and needs of the department Q1 2018 Evaluate training options available ensuring proper training with a reputable source Q1 2018 Incorporate training into the department’s already established CPR and AED training programs Q1 2018 After training has been completed, evaluate officer knowledge and proficiency Q1 2018 Village of Glenview Adopted 2018 Budget 44 Department Business Plan Category and Target Date Police Department Sports Utility Vehicle Driving Training Organization Train all sworn officers using classrooms and practical experience stressing low speed and high stress Q2 - Q3 2018 Review the number of accidents in 2018 against prior years and those numbers for other jurisdictions. Evaluate relationship between accident data and training data.Q4 2018 Certified Crisis Intervention Team (CIT) 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 Q1 - Q4 2018 Ensure all officers receive training and become certified Q1 - Q4 2018 Seek out and secure training paid for by the Department of Justice therefore covering the initial cost of training Q1 - Q4 2018 Selective Enforcements Organization Continue frequent dissemination of selective enforcement Hot Spots" to the Patrol Unit through use of the police daily log and Village email Q1 - Q4 2018 Increase selective enforcements in the Traffic Unit by moving additional officers into the Unit Q1 - Q4 2018 Educate residents on the selective enforcement request process through social media, Village publications, and direct contact with residents Q1 - Q4 2018 Increase the number of speed calming devices Q4 2018 Department Procedure Review Organization Meet with supervisors to verify the procedures currently in use Q1 2018 Work with IT and management analyst to condense the current police operational procedures into one readable and accessible format Q2 2018 Determine best searchable format for key wording and electronic accessibility by officers Q3 2018 Criminal Investigations Measuring System Organization Work with Management Analyst to assist in researching and developing and Excel basis activity log system to replace the current manual system Q2 2018 Work with Public Safety Support Services to assist in researching, developing, and implementing a custom New World Mobile CAD based activity log system Q2 2018 Look at options and use the most effective tool to measure work load in order to determine productivity within the Unit Q3 2018 Beat Structure Reorganization Organization Construct new beat structure based on call trends and geographical barriers Q2 2018 Implement new beat structure to increase efficiency and utilization of patrol resources; review call response times Q2 2018 Create new beat maps for all police vehicles, police staff, and Glenview Public Safety personnel Q2 2018 Update communications, New World CAD system, and Police New World Mobile to reflect new beat structure Q2 2018 Increase visibility of Police Social Services Organization Social Worker will contact victims and provide support, resources, and discuss court advocacy Q1 - Q4 2018 Social Worker will reach out to all Department Heads to provide short in-service to staff about social work role within the police department and community Q1 - Q4 2018 Social Worker will continue to attend community meetings and provide public presentations upon request Q1 - Q4 2018 Fire Department Guide the analysis, design and implementation of information and technology assets to support department operations Information Technology Establish IT liaison to improve communications between IT and the Fire Department Q2 2018 Work with Glenview Public Safety Dispatch to evaluate station alerting system upgrades to stations 7, 8, 13, 14 Q3 2018 Fully implement Kronos time and attendance software as well as Telestaff notification system. Provide training to supervisors as required Q3 2018 Fully implement New World software upgrades to the most recent version Ongoing Maintain sound financial practices to promote efficient service delivery, fiscal responsibility, and transparency Financial Health Expand the information exchange between Inspectional Services and the Fire Department liaison to improve hazard notification Q2 2018 Develop replacement plans for Self-Contained Breathing Apparatus (SCBA) in 2019 through the FEMA grant process Q3 2018 Village of Glenview Adopted 2018 Budget 45 Department Business Plan Category and Target Date Fire Department Implement processes and programs to maximize the quality of service delivery to the residents Organization Complete a comprehensive analysis of the Glenbrook Fire District utilizing improved data collection Q2 2018 Prepare and complete promotional process for the rank of Captain Q3 2018 Prepare and submit all documentation for an Insurance Service Office (ISO) Public Protection Class evaluation Q3 - Q4 2018 Manage facilities projects in an effective, fiscally-responsible manner Financial Health Manage the evaluation and installation of supplemental air conditioners in Fire Station #13 and #14 bunk rooms Q2 2018 Manage the apparatus room floor repair project and HVAC evaluation at Fire Station #6 Q3 2018 Develop a replacement plan for Fire Station #8 on Landwehr Road Q3 2018 Community Development Incorporate public feedback while delivering CIP projects on-time and on-budget.Construction Implement the 2018 - 2022 Capital Improvement Program (CIP) including the three-year design process to ensure that project estimates are accurate and ready for letting Q4 2018 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 Q4 2018 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 Q4 2018 Successfully manage the Crestwood Drive, Dewes Street, Topp Lane reconstruction, and Glen main stem roads (phase II) resurfacing Q4 2018 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 Q4 2018 Actively track and apply for CIP grants Q4 2018 As part of the 10-year financial planning process, investigate the feasibility of a stormwater utility fee as a dedicated CIP funding source Q1 - Q2 2018 Manage economic development initiatives to ensure the viability of Glenview's diverse tax base.Planning Support the Village’s economic development and business retention efforts by crafting an economic development strategic plan and toolbox (e.g. tenant and façade improvement loans or grants)Q4 2018 Manage the Gateway and Wayfinding Signage Program and associated advisory Committee Q4 2018 Conduct a feasibility analysis study to determine if on/off-ramps from Milwaukee Avenue to I-294 can be added Q4 2018 Manage the redevelopment of 1850 Glenview Road, the former Bess Hardware site, to ensure it is consistent with the Downtown Revitalization Plan Q4 2018 Implement the 2017 Comprehensive Plan recommendations Q4 2018 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 Q4 2018 Manage the Village's Planning initiatives to deliver timely and efficient regulatory reviews of development proposals and special projects.Planning Manage ongoing development projects such as Grove/Waukegan, WGA site, Red's Towing, Abt Electronics, Old Willow/Paddock site, and the Glen Town Center Q4 2018 Develop recommended ordinance modifications to better integrate sustainability practices, including green stormwater management and the use of native vegetation in landscaping, with a focus on limiting significant fiscal impacts Q4 2018 Manage the adoption of text amendments to streamline the approval process (unified development code, tree preservation, sign code and design guidelines, P-1, D-D and PD zoning modifications)Q4 2018 Provide timely and efficient permitting and inspection services.Insp. Services Establish a more efficient front counter service delivery method through a "development center" focused on same-day reviews and shorter plan review times.Q4 2018 Restructure the operations of a combined Engineering and Capital Projects Divisions.Q4 2018 Reduction of permit types/inspections to streamline building permit process. Q4 2018 Review permit fees and development escrow process.Q4 2018 Continue to identify and implement service level efficiencies that generate transparent communication and foster better customer relationships (i.e. A to Z development process transitions).Q4 2018 Oversee RFP process and selection of a consultant to provide building plan review and inspection services from 2019-2023.Q4 2018 Continue to review Village’s website for improvements (project tracking, EIC coordination, contact information, ease of use, up-to-date content, etc.).Q4 2019 Village of Glenview Adopted 2018 Budget 46 This page intentionally left blank. Village of Glenview Adopted 2018 Budget 47 VILLAGE OF GLENVIEW PERFORMANCE METRICS Village of Glenview Adopted 2018 Budget 48 Division Performance Measure 2016 Actual 2017 Projected 2018 Target Village Manager's Office Percent increase in E-Glenview subscriptions 3.40%4%5% 50,100 48,400 50,000 Number of Safety/Loss Prevention trainings conducted per year 2 2 3 Percent Change of Total Number of property/casualty claims -5.00%-58%-5% Percent change in number of OSHA recordable injuries per year -32%0%-5% Percent change in medical only workers' compensation claims per year 5%-33%-5% Number of Equal Employment Opportunity compliance training topics conducted per year 1 0 1 HMO Health plan claims loss ratio 93.20%100%94% PPO Health plan claims loss ratio 91.90%108%100% Percent change in Rx cost per employee per month -1.30%17%9% Percent change in generic prescription Rx utilization 2.00%1%2% Percent change in 90 day mail order Rx utilization -6.60%-2%1% Telecommunicator average quality assurance score*88%92% Process 90% of Fire and EMS calls within 2 minutes (ISO standard) Note: All Fire calls process within 90 seconds 100%100%100% Answer 95% of calls within 10 seconds (2 rings)97%96%98% * 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) 97%98%99% IT Helpdesk service satisfaction and courtesy rating 3 3.16 3.5 Internal customer service rating that show staff's desktop mapping and GIS queries are being met 4 4 4 Percent time project tasks remain on schedule 91%96%98% Percent of system and service availability 99%99%99% Percent of IT service level agreement on-hour Priority One response 100%100%99% 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 3.50 Percent confidence gained on document scanning volume and value 80%80%80% Consecutive years for receiving the Certificate of Achievement for Excellence in Financial Reporting 35 36 37 Consecutive years for receiving the Distinguished Budget Presentation Award 9 10 11 Auditor issued unmodified "clean" audit opinion (Y/N)Y Y Y # of payments made by customers using Citizen Self Service 11,084 12,794 12,800 # of online bank bill payments processed 15,918 15,980 15,900 # of phone calls answered 33,907 31,145 31,000 # of times a call is re-queued 4,446 4,643 4,600 # of Public Works work order requests 3,453 3,142 3,100 # of property violations reported and entered 731 829 800 # of residents notified of continuous water usage 79 1,544 3,500 # of apartments notified of continuous water usage 21 197 700 # of commercial properties notified of continuous water usage 23 188 550 # Police-related FOIA's processed 1,558 1,349 1,641 # Police Non-emergency calls handled 18,746 17,136 18,035 # Subpoenas processed 439 436 455 # Ticket payments processed 1,605 2,022 1,786 Police Records Finance Resolution Center 100%100% Average number of web visits each month 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 Information Technology and GIS Village of Glenview Adopted 2018 Budget 49 Division Performance Measure 2016 Actual 2017 Projected 2018 Target 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 27 24 30 Number of work orders completed 3,419 3,466 4,000 Number of utility hits 0 0 2 Percent of minimum billable hours 64.91%63%>70% Percent of repairs completed in 1 day 88.83%89%>80% Percent of repairs completed in 3 days or less 95.73%96%>90% Percent compliance with scheduled preventative maintenance schedules 77%76%90% Percent of "comeback/repeat" repairs <1%0%<1% Number of volunteer events (e.g. clean up litter, remove brush and install native plants) 5 3 4 Number of inches during the December - January snow season 31.2 26.1 47 Number of plow events during the December - January snow season 6 3 10 Number of salt runs during the December - January snow season 18 10 18 Tons of salt used during the December - January snow season 3,557 2,358 4,000 Loads of snow hauled to various sites during the December - January snow season 350 17 325 Number of trees infested with EAB removed 792 698 600 Number of meter service calls (e.g. meter tests, installations, final reads and repairs) 2,809 3,340 3,500 Number of sanitary sewer feet cleaned (Glenview System) 272,144 373,491 375,000 Percent of budgeted funds committed in Facility Repair and Replacement Fund for fiscal year 49%43%80% Number of work orders completed 719 398 400 Police Department Use of traffic calming devices (traffic unit has been affected by manpower - less one officer )20 24 26 Implementation of citizen/business contact through Walk & Talks 4,075 3,770 4,277 Number of residents that participated in child safety seat programs 275 260 268 Selective enforcement efforts at school zones, hazardous intersections and speeding "hot spots" 2,542 1,731 2,276 Missing person cases referred to Detective Bureau within 2 hours of receipt 28 28 29 Number of self initiated (directed) patrols 6,835 6,294 6,576 Number of domestic violence victims supported/assisted within 24 hours of notification 66 68 69 Fire Department Percentage of Fire Department standard operating procedures are reviewed & updated 30%50%50% 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 Not Tested 1 Hour* EMS baseline Turnout Time (the time between dispatch notification and vehicle(s) enroute) of 90 seconds 70%**82%85% Fire Baseline Turnout Time (the time internal between dispatch notification and vehicle(s) enroute) of 90 seconds 70%**80%80% Fire & EMS Baseline Travel Time (the time interval from enroute until on scene, based on urban population) of 5 minutes 12 seconds 92%92%90%*** Total Baseline Response Time: EMS (Call creation to arrive, first unit on scene) of 8 minutes 12 seconds 92%95%90%*** Total Baseline Response Time: Fire (Call creation to arrive, first unit on scene) of 8 minutes 27 seconds 92%95%90%*** Number of emergency responses 8,220 8,636 8,850 *Operational readiness needs to be tested in 2018 **2016 response times were combined for EMS and Fire ***Travel times are affected by weather conditions thus no percentage change in the performance target 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%87.0%90.0% Aggregate health inspection score for restaurants within the Village on a scale of 100 95.0 96.0 95.0 Percentage of annual CIP budget that is expended in the budgeted year 96%96%97% Average resident and business owner satisfaction with Village outreach and management of CIP projects on a scale of one to five (five being highest)4.0 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 76.4 76.4 76.4 Departmental Facilities Police Department Water and Sewer Administration Fleet Streets and Forestry Village of Glenview Adopted 2018 Budget 50 Division Performance Measure 2016 Actual 2017 Projected 2018 Target Community Development Number of building permits issued 2,042 2,457 2,500 Number of inspections completed (including code enforcement)12,000 9,000 9,200 Total permit value of new construction in the Village $111M $94M $96M Number of Appearance Commission cases processed annually 164 139 125 Number of Plan Commission cases processed annually 56 49 40 Number of Zoning Board of Appeals cases processed annually 49 56 50 Total value of CIP projects awarded $14.3M $19.5M $15.8M Work Load Indicators Village of Glenview Adopted 2018 Budget 51 VILLAGE OF GLENVIEW SUMMARY BY FUND Village of Glenview Adopted 2018 Budget 52 *Major Fund 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 Joint Emergency Telephonse Systems Board Fund Village of Glenview Adopted 2018 Budget 53 Fiscal Year Fiscal Year .2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $266,925,241 $271,994,943 $271,994,943 $271,994,943 $286,305,773 Budgeted Revenues Taxes 75,959,783 76,051,566 76,051,566 78,213,489 78,540,396 Licenses and Permits 2,251,948 2,607,700 2,607,700 2,584,700 2,574,700 Fines and Forfeits 209,061 162,357 162,357 194,000 199,500 Charges for Services 40,379,696 42,301,564 42,301,564 42,588,090 43,200,185 Intergovernmental 16,933,358 18,411,503 18,411,503 19,509,073 18,063,251 Investment Income 10,077,216 8,668,096 8,668,096 18,913,114 10,884,431 Other Revenues 8,594,152 6,118,038 6,118,038 5,943,203 4,849,290 Transfers In 10,977,994 11,541,489 11,541,489 11,766,489 12,859,027 Total Revenues 165,383,208 165,862,313 165,862,313 179,712,158 171,170,780 Budgeted Expenditures Operating Expenditures Personnel 46,893,915 48,133,266 48,147,197 47,355,670 49,353,350 Contractual 49,928,131 51,395,646 51,579,529 51,007,081 51,528,855 Commodities 5,506,417 4,152,708 4,149,968 4,231,772 3,970,342 Other Charges 19,643,716 20,776,247 20,774,637 20,687,159 21,024,961 Capital Outlay 3,045,001 4,302,186 4,302,186 4,192,019 2,628,178 Total Operating Expenditures 125,017,180 128,760,053 128,953,517 127,473,701 128,505,686 Other Expenditures Interfund Charges 5,362,347 6,560,624 6,560,624 6,405,991 6,346,435 Capital Projects 16,730,153 17,199,756 19,803,867 19,741,616 15,796,645 Transfer Out 13,203,825 11,541,489 11,803,989 11,780,020 9,217,513 Total Other Expenditures 35,296,325 35,301,869 38,168,480 37,927,627 31,360,593 Total Expenditures 160,313,505 164,061,922 167,121,997 165,401,328 159,866,279 Surplus/(Deficit)5,069,703 1,800,391 (1,259,684)14,310,830 11,304,501 $271,994,943 $273,795,334 $270,735,259 $286,305,773 $297,610,274 All Funds Summary Fiscal Year 2017 Beginning Fund Balance/ Net Position Ending Fund Balance/ Net Position Village of Glenview Adopted 2018 Budget 54 Village of Glenview Adopted 2018 Budget 55 Revenue Highlights The Village of Glenview appropriations are supported by a number of different sources. The primary revenue categories are Local Taxes, Licenses and Permits, Fees and Fines, Charges for Services, Intergovernmental, Investment Income, Other/Miscellaneous, Transfers In and Debt Proceeds and Premiums. In addition to these revenues, the Village can propose a planned spend- down of available reserves, making sure that fund balance remains within Village policy. TOTAL VILLAGE Revenue Sources Local Taxes 75,959,783$ 76,051,566$ 78,213,489$ 78,540,396$ Licenses and Permits 2,251,949 2,607,700 2,584,700 2,574,700 Fees and Fines 209,061 162,357 194,000 199,500 Charges for Services 40,398,251 42,301,564 42,588,090 43,200,185 Intergovernmental 16,915,147 18,411,503 19,509,073 18,063,251 Investment Income 10,077,218 8,668,096 18,913,114 10,884,431 Other/Miscellaneous 6,093,508 6,118,038 5,943,203 6,041,293 Transfers In 13,203,827 11,541,489 11,766,489 11,667,024 Debt Proceeds and Premiums 274,470 - - - Total 165,383,213$ 165,862,313$ 179,712,157$ 171,170,780$ 2016 Actual 2017 Adopted Budget 2017 Projected Actual 2018 Adopted Budget Village of Glenview Adopted 2018 Budget 56 For Fiscal Year 2018, Village-wide revenues are projected to decrease by $8,541,377 over the 2017 Projection. Local taxes are projected at $78,213,489 in 2017 and budgeted at $78,540,396 in 2018, an increase of $326,907; mostly due to increases in corporate fund property taxes of $318,334 (explained below). Intergovernmental Revenues are projected to decrease in 2018 by $1,445,822 from the 2017 Projection primarily due to a one-time payment of $1,166,260 received from the Glenbrook Fire Protection District in 2017. Dispatch revenue is projected to decrease by $218,269 in 2018, mainly due to the one-time capital costs associated with the Village entering into agreements to provide dispatch services with four new communities in 2017. Investment Income is projected to decrease by $8,028,683 from the 2017 Projection as a result of Police and Firefighter’s Pension Funds realizing greater returns on investments in 2017 than what is expected in 2018. These decreases are offset by increases in Charges for Services of $612,095 due primarily to more funds being contributed to the Police and Firefighter’s Pension Funds and projected increases in water and sewer charges. Corporate Fund General Sales Tax, Property Tax, Utility Taxes (Electricity, Natural Gas and Telephone), Home Rule Sales Tax and State Shared Income Tax account for approximately 68.04% of the revenue collected in the Corporate Fund. As depicted in the chart below, the 2017 projection and 2018 budget for General Sales Tax increased incrementally over the past two years receipts. Home Rule Sales Tax remains relatively flat in the past two years and in 2018. State Shared Income Tax is projected to decrease slightly in 2017, and increase very slightly in 2018. Property taxes are projected to increase in both 2017 and 2018 as the Village Board voted to increase the property tax by $200,000 and $250,000, respectively. 2015 Actual - 2018 Budget for Corporate Fund Major Revenue Sources Village of Glenview Adopted 2018 Budget 57 * 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. 2017 General Sales Tax receipts have grown slightly with projections of $16,836,809 increasing by 4% compared to 2016 actuals. The 2018 budget includes anticipated growth of 2.0% from the 2017 projections, bringing the General Sales Tax budget to $17,173,545. * 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. Home Rule Sales Tax does not apply to the sale of vehicles or qualifying food and drugs, like the General Sales Tax, but it remains relatively flat when comparing the 2018 budget of $8,141,249 to the 2017 projection of $8,104,778. This is a direct result of the State of Illinois imposing a 2% Administrative Fee on Home Rule Sales Tax collections effective July 1, 2017 with the adoption of their budget. The estimated cost of the fee is $80,000 in 2017 and $160,000 in 2018. * Property Taxes Property Taxes account for 17.5% of the 2018 Corporate Fund revenue budget. The Village’s 2017 property tax levy to be collected in 2017 is $12,050,672. $1,780,900 is assigned to pay specific debt obligations while $8,152,917 is levied to pay for the Village portion of Police, Fire and IMRF pension contributions. This leaves only 17.56% or $2,116,855 to be applied to Corporate Fund operating expenditures. For the 2017 property tax levy to be collected in 2018, the levy includes the EAV associated with newly annexed, constructed or improved property, which is 0.50% for the 2016 tax year, or $58,709 and should have the effect of a $0 increase to current taxpayers on average. The levy also includes an additional $250,000 which will be dedicated to the Capital Improvement Program (CIP) to partially address the funding gap between the currently dedicated funding sources and ongoing infrastructure needs. 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. In 2016, the 2016A General Obligation Refunding Bonds were issued to refund the 2009A Corporate Purpose Bonds. The 2017 levy for Library operations increased by the same 0.50% used by the Village, an increase of $31,036, to $6,238,225. After adding the full debt obligation related to the new building, $1,928,641, the total Library 2017 tax levy to be collected in 2018 is $8,166,866. Village of Glenview Adopted 2018 Budget 58 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 2018 budget of $2,249,217 is flat with the 2017 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 2018 budget of $1,710,365 is a decrease of 5% from the 2017 projections due to a downward trend in receipts. This downward trend in telecommunications tax receipts can be attributed to: 1) more customers 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 - 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. In 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 in an effort to stabilize the revenue stream by taking price per therm out of the equation and be more predictable for budgeting purposes. The 2017 projection of Straight GUT Tax totals $1,306,000 which reflects the first full year of a Straight GUT Tax. The 2018 budget is remains flat at $1,306,000. Village of Glenview Adopted 2018 Budget 59 * 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. In July 2017, the adopted budget for the State of Illinois included diversions of some local government revenues. Income Tax revenue was reduced by 10% which amounts to $220,000 of the Village’s 2017 and 2018 budget for a total impact of $440,000 in reduced revenues for the Village. The 2017 projection of $4,139,597 is $154,000 less than the 2016 actual. The 2018 budget is projected to increase by only $131,000 or 3.2% for a budget of $4,271,968 as result of the State diversions. 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. 2018 budgeted revenues are $649,747. 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 2017 MFT revenue is $1,100,000. Based on the information from the Illinois Municipal League and historical trend data, staff is holding MFT revenue flat at $1,100,000 for the 2018 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 $0.02 per gallon to $0.04 per gallon. The projection for 2017 LMFT revenue is $840,000, based on revenue from eleven total gas stations. The 2018 budget for LMFT includes a projected increase of 3% for a total of $865,000. 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 2016 tax revenue includes $35,411,238 from current year taxes and $2,001,014 in refunds of prior year taxes (net of collections and refunds). The FY 2017 property tax projection is $34,892,404 for current year taxes and $1,864,456 in refunds of prior year taxes (net of collections and refunds); the 2018 budget has estimated property taxes at $32,802,680. Village of Glenview Adopted 2018 Budget 60 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, 4.0% 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. During 2017 the Village completed a water and sanitary sewer rate study which resulted in a recommendation to maintain the current water and sanitary sewer rate structures of a fixed component plus a consumption component. The study further recommended that the Water Fund fixed component should recover more than the current 6.7% of total water fund costs by increasing this portion of the rate structure over the next five years to a recovery percentage of 15% by 2022. The study also suggested that the fixed rate component for the Sewer Fund rate structure be maintained at the cost recovery level of 27%. All of these recommendations were reviewed and approved by the Village Board. The fixed charges for water and sewer service continue to be 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 2018 budget assumes a small decrease in water consumption due in large part to new appliances providing water usage efficiencies. The 2018 quarterly fixed rate increased to bring the total cost recovery to approximately 8% and a 5.1% increase in the consumption rate. The 2018 sewer quarterly fixed rate increased to maintain the total cost recovery of approximately 27% and a 1.5% increase in the consumption rate. The 2017 revenue projection for Glenview water services is $14,115,426, with the 2018 budget increasing to $14,378,859 and total revenue budgeted to be $14,679,665. The 2017 revenue projection for sewer services is $2,418,417, the 2018 budget is increasing slightly to $2,457,722 and total revenue is $2,541,366. Village of Glenview Adopted 2018 Budget 61 Expenditure Highlights Major expenditures for the Village include Operations and Maintenance costs, Capital Outlay and Capital Projects, Debt Service expenditures, and Transfers Out. TOTAL VILLAGE Expenditures* 2016 Actual 2017 Adopted Budget 2017 Projected Actuals 2018 Adopted Budget Operations and Maintenance 114,878,320$ 117,931,583$ 116,414,476$ 118,793,470$ Capital Outlay 1,928,702 2,572,860 2,960,196 1,688,092 Debt Service 10,533,865 11,394,516 11,375,119 11,529,110 Capital Projects 17,846,451 21,533,193 20,973,439 16,736,731 Transfers Out 13,203,827 11,803,989 11,780,020 11,541,489 Total 158,391,165$ 165,236,141$ 163,503,250$ 160,288,892$ *Note: Excludes depreciation Village of Glenview Adopted 2018 Budget 62 Operations and Maintenance The 2017 Operations and Maintenance (O&M) costs are projected to be 1.29% or $1,517,107 less than the adopted budget amount of $117,931,583. The 2018 O&M budget includes an anticipated increase over 2017 projections of 2.00% or $2,378,995 for a total of $118,793,470. The 2018 budget has three less full-time employees than the 2017 final number as the Village reduced full-time staff through attrition. Personnel costs for 2018 are anticipated to be 4.22% or $1,997,680 higher than the 2017 projections primarily due to increases in healthcare costs of 4.1%. The $49,353,350 budgeted amount includes cost of living increases for all eligible non- union employees as well as those increases that are mandated by current union contracts. Contractual costs of $51,556,417 in the 2018 budget are $549,717 or 1.07% higher than the 2017 projections. Insurance premiums increased $226,141 over 2017 projections. This is offset by an expected decrease in property/casualty and workers compensation claims of $300,230 from the 2017 projection. Water purchases are expected to decrease $158,363 in 2018 from the 2017 projection, due to an expectation of lower consumption. For 2018, Make-Whole Payments for The Glen TIF are budgeted at $306,642 above 2017. Software licensing is budgeted to increase by $141,688 over the 2017 projection, mostly due to additional software required for the new dispatch customers added in 2017. An additional $168,190 is budgeted for Economic Development Agreements in 2018. The Commodities budget for 2018 is $3,970,342. This is a reduction of $261,430 from the 2017 projections due to an increase in sidewalk replacements in 2017. Other Charges and Interfund Charges combine for the remaining $13,913,361 of O&M expenditures in the 2018 budget. This represents a $93,028 increase over the 2017 projections. 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 2018 of $1,688,092 represent a $1,272,104 decrease from 2017 projections. The decrease is primarily due to one-time capital costs in 2017 for new dispatch agreements and reduced vehicle replacements needed in 2018. Village of Glenview Adopted 2018 Budget 63 Debt Service Debt service payments are based on debt schedules determined at the time of debt issuance. The 2018 budget for debt service totals $11,529,110, an increase of $153,991 over 2017 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 2017 IMS rating of 76 exceeds the goal of 75. The 2018 budgeted amount for road resurfacing and reconstruction is $9,708,502. The total capital improvements budget is $15,796,645 and includes core infrastructure, water and sewer utilities, The Glen TIF and facility improvements. Bond Refunding There are no expected bond refundings in 2018. 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. 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. Special Tax Allocation Fund (STAF) to Glen Capital Projects Fund: This transfer is fund infrastructure projects in the Glen Town Center. Village of Glenview Adopted 2018 Budget 64 Insurance and Risk Fund to Corporate Fund: This transfer is to fund a portion of the cost of operations in the Corporate Fund. 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. Commuter Parking Fund to Capital Projects Fund: This transfer is for capital improvements to the two Metra train station facilities and parking lots. Special Service Areas Transfer: This transfer is to move property tax revenue to the correct funds to pay for improvements associated with the Special Service Areas. The table below summarizes the 2018 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 5,250,000 2,206,182 Special Tax Allocation Fund (STAF)297,321 2,499,073 Insurance and Risk Fund 250,000 Wholesale Water Fund 325,000 540,130 Commuter Parking Fund 22,000 Special Service Areas 2,894 70,644 30,106 2018 Summary of Transfers In and Out Transfers In Village of Glenview Adopted 2018 Budget 65 This page intentionally left blank. Village of Glenview Adopted 2018 Budget 66 2018 Summary of Estimated Sources and Uses of Funds General Fund Corporate Fund Police Special Fund Foreign Fire Fund Special Tax Allocation Fund Waukegan/Golf TIF Fund $26,612,480 $35,839 $232,255 ($6,618,897)$1,512,921 Budgeted Revenues Taxes 44,178,055 - - 32,802,680 1,230,176 Licenses and Permits 2,461,000 - - - - Fines and Forfeits 199,500 - - - - Charges for Services 4,516,358 - - 123,791 - Intergovernmental 15,714,091 - - - - Investment Income 264,209 295 2,400 84,000 7,000 Other Revenues 857,354 - 90,000 482,871 - Transfers In 870,178 - - - - Total Revenues 69,060,745 295 92,400 33,493,342 1,237,176 Budgeted Expenditures Operating Expenditures Personnel 33,794,577 - - 353,789 8,491 Contractual 13,626,286 - 10,830 22,758,617 224,456 Commodities 1,821,774 - 99,170 115,950 - Other Charges 7,304,886 - - 7,980,186 703,058 Capital Outlay 405,000 10,000 - - - Total Operating Expenditures 56,952,523 10,000 110,000 31,208,542 936,005 Other Expenditures Interfund Charges 4,987,917 - - 16,818 - Capital Projects - - - - - Transfer Out 7,456,182 - - 324,883 - Total Other Expenditures 12,444,099 - - 341,701 - Total Expenditures 69,396,622 10,000 110,000 31,550,243 936,005 Surplus/(Deficit)(335,877) (9,705) (17,600) 1,943,099 301,171 26,276,603 26,134 214,655 (4,675,798) 1,814,092 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 2018 Budget 67 Glenview Water Fund Glenview Sewer Fund Commuter Parking Fund Wholesale Water Fund Municipal Equipment Repair Fund Capital Equipment Replacment Fund $33,482,013 $18,958,705 $3,870,148 $1,715,654 $463,752 $5,082,091 - - - - - - 101,700 12,000 - - - - - - - - - - 14,378,859 2,457,722 636,117 2,199,522 1,471,405 2,176,436 - - - - - - 5,000 1,000 13,630 2,500 - 56,400 164,000 - - - 165,000 71,400 30,106 70,644 - - - - 14,679,665 2,541,366 649,747 2,202,022 1,636,405 2,304,236 2,834,898 582,848 58,013 141,221 440,802 - 5,030,462 129,296 329,824 1,220,374 428,300 - 873,756 44,263 77,561 17,850 677,065 242,953 1,796,634 602,447 81,485 62,816 6,825 - 29,406 - 19,970 - - 1,263,592 10,565,156 1,358,854 566,853 1,442,261 1,552,992 1,506,545 930,257 145,635 167,293 20,092 78,423 - 3,976,133 1,314,240 - - - - - - 217,674 865,130 - - 4,906,390 1,459,875 384,967 885,222 78,423 - 15,471,546 2,818,729 951,820 2,327,483 1,631,415 1,506,545 (791,881) (277,363) (302,073) (125,461) 4,990 797,691 32,690,132 18,681,342 3,568,075 1,590,193 468,742 5,879,782 ($479,818)(119,954) - - - - ($1,302,131)($482,493)- - - - (1,781,949) (602,447) - - - - Enterprise Funds Internal Service Funds Village of Glenview Adopted 2018 Budget 68 2018 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 $4,887,109 $1,525,617 $79,205,582 $83,898,696 $1,227,144 Budgeted Revenues Taxes - - - - - Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services 7,630,067 994,699 2,448,164 4,011,045 - Intergovernmental - - - - - Investment Income 150,750 9,000 4,850,000 5,300,000 11,200 Other Revenues - - 738,383 780,282 - Transfers In - 195,674 - - - Total Revenues 7,780,817 1,199,373 8,036,547 10,091,327 11,200 Budgeted Expenditures Operating Expenditures Personnel 705,478 11,170 4,280,156 6,141,907 - Contractual 7,190,890 110,293 158,829 250,398 - Commodities - - - - - Other Charges 15,230 - - - - Capital Outlay - 900,210 - - - Total Operating Expenditures 7,911,598 1,021,673 4,438,985 6,392,305 - Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out 250,000 - - - - Total Other Expenditures 250,000 - - - - Total Expenditures 8,161,598 1,021,673 4,438,985 6,392,305 - Surplus/(Deficit)(380,781) 177,700 3,597,562 3,699,022 11,200 4,506,328 1,703,317 82,803,144 87,597,718 1,238,344 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 2018 Budget 69 Continued Debt Funds SSA Bond Fund Capital Projects Fund Glen Capital Projects Fund Permanent Fund Motor Fuel Tax Fund Corporate Purpose Bonds Fund $403,954 ($1,118,998)$473,493 $28,735,094 $1,381,397 $339,725 329,485 - - - - - - - - - - - - - - - - - - - - 156,000 - - - 383,960 - - 1,965,200 - 1,000 2,100 4,800 87,742 20,000 11,405 - - - 1,500,000 - - - 5,790,130 3,696,113 - - 2,206,182 330,485 6,176,190 3,700,913 1,743,742 1,985,200 2,217,587 - - - - - - - - - 60,000 - - - - - - - - 239,341 24,371 - - - 2,207,682 - - - - - - 239,341 24,371 - 60,000 - 2,207,682 - - - - - - - 4,694,959 3,696,113 - 2,115,200 - 103,644 - - - - - 103,644 4,694,959 3,696,113 - 2,115,200 - 342,985 4,719,330 3,696,113 60,000 2,115,200 2,207,682 (12,500) 1,456,860 4,800 1,683,742 (130,000) 9,905 391,454 337,862 478,293 30,418,836 1,251,397 349,630 - - - - - - - - - - - - - - - - - - Capital Project Funds Village of Glenview Adopted 2018 Budget 70 This page intentionally left blank. Village of Glenview Adopted 2018 Budget 71 VILLAGE OF GLENVIEW CORPORATE FUND Village of Glenview Adopted 2018 Budget 72 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 68.04% of the 2018 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 2017 is projected to be $26,612,480 or 39.1% of total Corporate Fund expenditures. The 2018 Unassigned Fund Balance is 38.1% of total Corporate Fund expenditures. The 2018 Corporate Fund budget is a balanced budget with a $38,936 operating surplus and a $335,876 deficit after a planned use of fund balance. During 2018, the Village attempts to maintain infrastructure standards with a $5,250,000 transfer to the Capital Improvement Program (CIP). With this plan, the fund balance remains within the fund balance policy, but is brought down to 36.7% at the end of 2019 and 33.5% by the end of 2019. Please find all fund balance policies in the Budget and Financial Policies section. Revenues The 2018 Budget estimates $69,060,746 in revenues for the Corporate Fund, a decrease of $854,071 or 1.22% below 2017 projections. For 2018, the Property Tax Levy was increased by 2.62% or $318,334, to correspond with the Village’s new EAV reported by the County, plus an 2015 Actual 2016 Actual 2017 Budget 2017 Projected 2018 Budget 2019 Projection 2020 Projection Beginning Fund Balance 30,696,862 26,238,872 25,490,346 25,490,346 26,612,480 26,276,604 25,913,869 General Revenues 69,382,221 65,778,151 69,168,902 68,782,817 69,060,746 70,253,370 70,526,010 Non-Recurring Revenue 981,452 1,132,000 Tax Levy Increase Revenue Total Revenues 70,363,673 65,778,151 69,168,902 69,914,817 69,060,746 70,253,370 70,526,010 Expenditures-Ongoing 62,135,569 60,911,757 64,168,902 63,146,773 63,771,810 65,366,105 67,000,258 Expenditures-Capital Lease 981,452 Transfer to CIP 5,292,166 5,000,000 5,000,000 5,000,000 5,250,000 5,250,000 5,250,000 Annual Operating Surplus/(Deficit)1,954,486 (133,606) - 1,768,044 38,936 (362,735) (1,724,248) Planned Use of Fund Balance: Transfer to CIP - Floodway Buyout 562,476 Transfer to CIP-Glenview Park 850,000 Transfer to CIP-Stormwater Program 5,000,000 One-Time Expenditures 614,920 378,510 645,910 374,812 Total Expenditures 74,821,663 66,526,677 69,547,412 68,792,683 69,396,622 70,616,105 72,250,258 Net Surplus/(Deficit)(4,457,990) (748,526) (378,510) 1,122,134 (335,876) (362,735) (1,724,248) Total Ending Unassigned Fund Balance 26,238,872 25,490,346 25,111,836 26,612,480 26,276,604 25,913,869 24,189,621 Fund Balance as a % of Total Expenditures 38.9%38.7%36.3%39.1%38.1%36.7%33.5% Village of Glenview Adopted 2018 Budget 73 additional $250,000 for the Village’s 2018 Capital Improvement Program (CIP) to partially address the widening gap between dedicated funding sources and infrastructure needs. General Sales Tax and Home Rule Sales Tax receipts combine for a 1.5% increase of $373,208 which is lower than originally anticipated due to a new 2% Administrative Fee on Home Rule Sales Tax implemented by the State of Illinois in the 2018 budget. Income Taxes are budgeted to only increase by $131,435 or 3.17% from 2017 projections due again to the State of Illinois 2018 budget which included a diversion of 10% or $220,000. Personal Property Replacement Taxes are budgeted to decrease $51,101 as a result of the State of Illinois diversions. Intergovernmental revenue also decreased in 2018 due to the Village receiving a one-time payment from the Glenbrook Fire Protection District of $1,166,260 in 2017 for their accumulation of property taxes in their fund balance in accordance with the agreement. Dispatch revenue for 2018 is budgeted to decrease $218,269 or 3.5% from the 2017 projection, mainly due to 2017 revenues including four new communities and the corresponding first-year capital charges that will not be included in 2018. Expenditures The 2018 Budget estimates $69,396,622 in expenditures for the Corporate Fund, an increase of $603,939 or 0.88% over 2017 projections. Personnel costs are increasing in 2018 by $713,897 from 2017 projections mainly due to contractual salary increases and healthcare cost increases. Capital Outlay costs are anticipated to decrease by $629,520 or 60.85% primarily due to one-time capital expenditures in 2017 that were needed to improve and expand the Dispatch Center to accommodate the four additional communities. Commodities costs are expected to decrease by $324,242 or 15.11% from 2017 projections due to more favorable road salt prices and $250,000 in additional concrete work in 2017. Interfund Charges are anticipated to increase by $164,955 or 3.42% in 2018, 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. Transfer out costs increased $293,300 or 4.09% over 2017 projections primarily due to an increase of $250,000 for the CIP bringing the total transfer to $5,250,000 for 2018. Contractual costs and Other Charges were held relatively level with increases of $244,418 or 1.82% and $141,131 or 1.97%, respectively. The Corporate Fund year-end fund balance has been and continues to be projected to be within the policy range of 30% to 40% of total expenditures in 2018 and beyond. Village of Glenview Adopted 2018 Budget 74 Corporate Fund Revenue Summary 2016 Actual 2017 Adopted Budget 2017 Projected Actual 2018 Adopted Budget % Change Adopted to Adopted % of Total General Sales Tax 16,189,240$ 16,668,443$ 16,836,809$ 17,173,545$ 3.0% 24.9% Property Tax 12,000,704 12,131,463 12,202,740 12,516,679 3.2% 18.1% Home Rule Sales Tax 7,948,198 8,349,023 8,104,778 8,141,249 -2.5% 11.8% Utility Taxes 5,301,854 5,463,985 5,355,601 5,265,582 -3.6% 7.6% Income Tax 4,293,596 4,647,968 4,139,597 4,271,032 -8.1% 6.2% Glenbrook Fire Protection District 2,342,799 2,279,937 3,446,197 2,279,937 0.0% 3.3% Insurance Reimbursements 1,761,370 1,719,133 1,633,100 1,649,431 -4.1% 2.4% Building Permits and Related Fees 1,706,950 2,160,000 2,150,000 2,150,000 -0.5% 3.1% Make-Whole Revenue 1,424,994 1,522,313 1,599,393 1,598,434 5.0% 2.3% Hotel Room Tax 973,344 967,408 935,000 950,000 -1.8% 1.4% Top 10 Subtotal 53,943,049 55,909,673 56,403,215 55,995,889 0.2% 81.1% All Other Corporate Fund Revenues 11,835,102 13,259,229 13,511,602 13,064,856 -1.5% 18.9% Total Corporate Fund Revenues 65,778,151$ 69,168,902$ 69,914,817$ 69,060,745$ -0.2% 100.0% Village of Glenview Adopted 2018 Budget 75 Corporate Fund Expenditure Summary Corporate Fund Departments 2016 Actual 2017 Adopted Budget 2017 Projected Actual 2018 Adopted Budget % Change Adopted to Adopted % of Total Board of Trustees 389,463$ 441,595$ 450,909$ 443,646$ 0.5% 0.6% Village Manager's Office 8,646,625 9,992,660 10,025,278 9,654,814 -3.4% 13.9% Administrative Services 5,391,438 5,649,338 5,388,282 5,379,687 -4.8% 7.8% General Government 10,008,664 11,162,711 10,450,717 11,502,932 3.0% 16.6% Public Works 8,873,791 9,308,182 9,453,254 8,862,277 -4.8% 12.8% Police 13,401,239 13,361,570 13,459,134 13,587,900 1.7% 19.6% Fire 16,105,742 16,136,648 16,070,408 16,581,431 2.8% 23.9% Community Development 3,709,714 3,494,708 3,494,701 3,383,935 0.0% 4.9% Total Corporate Fund Expenditures 66,526,676$ 69,547,412$ 68,792,683$ 69,396,622$ -0.2% 100.0% Village of Glenview Adopted 2018 Budget 76 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $26,238,872 $25,490,346 $25,490,346 $25,490,346 $26,612,480 Budgeted Revenues Taxes 42,557,622 43,701,322 43,701,322 43,565,928 44,178,055 Licenses and Permits 2,080,606 2,466,000 2,466,000 2,461,000 2,461,000 Fines and Forfeits 209,061 162,357 162,357 194,000 199,500 Charges for Services 4,628,025 4,747,284 4,747,284 4,584,185 4,516,358 Intergovernmental 14,005,175 16,058,838 16,058,838 16,980,945 15,714,091 Investment Income 164,974 140,000 140,000 240,190 264,209 Other Revenues 930,645 854,386 854,386 849,854 857,354 Transfers In 1,202,043 1,038,715 1,038,715 1,038,715 870,178 Total Revenues 65,778,151 69,168,902 69,168,902 69,914,817 69,060,745 Budgeted Expenditures Operating Expenditures Personnel 32,830,526 33,694,473 33,708,404 33,080,680 33,794,577 Contractual 12,927,197 13,513,361 13,697,269 13,381,868 13,626,286 Commodities 1,982,071 1,901,565 1,898,875 2,146,016 1,821,774 Other Charges 6,920,667 7,239,189 7,237,504 7,163,755 7,304,886 Capital Outlay 302,426 1,060,000 1,060,000 1,034,520 405,000 Total Operating Expenditures 54,962,887 57,408,588 57,602,052 56,806,839 56,952,523 Other Expenditures Interfund Charges 4,455,053 4,950,942 4,950,942 4,822,962 4,987,917 Capital Projects - - - - - Transfer Out 7,108,737 7,187,882 7,187,882 7,162,882 7,456,182 Total Other Expenditures 11,563,790 12,138,824 12,138,824 11,985,844 12,444,099 Total Expenditures 66,526,677 69,547,412 69,740,876 68,792,683 69,396,622 Surplus/(Deficit)(748,526) (378,510) (571,974) 1,122,134 (335,877) $25,490,346 $25,111,836 $24,918,372 $26,612,480 $26,276,603Ending Fund Balance Corporate Fund Summary Fiscal Year 2017 Beginning Fund Balance Village of Glenview Adopted 2018 Budget 77 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $26,238,872 $25,490,347 $25,490,347 $25,490,347 $26,612,481 Budgeted Revenues Taxes 42,557,622 43,701,322 43,701,322 43,565,928 44,178,055 Licenses and Permits 2,080,607 2,466,000 2,466,000 2,461,000 2,461,000 Fines and Forfeits 209,061 162,357 162,357 194,000 199,500 Charges for Services 4,628,025 4,747,284 4,747,284 4,584,185 4,516,358 Intergovernmental 14,005,175 16,058,838 16,058,838 16,980,945 15,714,091 Investment Income 164,974 140,000 140,000 240,190 264,209 Other Revenues 930,645 854,386 854,386 849,854 855,211 Transfers In 1,202,043 1,038,715 1,038,715 1,038,715 872,321 Total Revenues 65,778,151 69,168,902 69,168,902 69,914,817 69,060,745 Budgeted by Department and Division Board of Trustees Board of Trustees 49,739 57,070 69,294 67,536 58,363 Special Appropriations 339,725 384,525 384,525 383,373 385,283 General Government 10,008,664 11,162,711 10,666,532 10,450,717 11,502,932 Village Manager's Office Administration 977,086 796,415 783,937 775,886 721,498 Communications 223,498 267,158 267,158 271,457 275,476 Legal 523,752 522,169 595,169 633,544 548,044 Human Resources Administration 1,984,273 1,858,941 1,916,953 1,918,023 1,918,287 Joint Dispatch 4,938,017 6,547,977 6,759,439 6,426,368 6,191,509 Administrative Services Administration 390,562 367,529 381,240 386,567 288,566 Finance 1,119,453 1,138,148 1,145,373 1,155,185 1,074,580 Strategic Services 214,970 203,331 204,933 140,421 141,122 Records 374,685 391,685 421,808 419,992 428,930 GIS and CADD 285,500 296,347 296,347 267,587 237,612 Information Technology 2,580,041 2,830,127 2,839,212 2,604,771 2,813,168 Resolution Center 426,228 422,171 422,171 413,759 395,709 Public Works Administration 3,978,523 4,068,214 4,123,617 3,929,660 3,504,659 Facilities Management 1,093,051 1,311,783 1,344,196 1,369,455 1,300,508 Streets and Forestry 3,802,217 3,928,185 3,918,185 4,154,139 4,057,110 Police 13,401,239 13,361,570 13,476,433 13,459,134 13,587,900 Fire 16,105,742 16,136,648 16,155,987 16,070,408 16,581,431 Community Development Administration 376,706 234,952 248,009 213,317 110,641 Planning 725,559 618,674 654,277 631,838 610,345 Engineering 646,271 647,484 648,660 635,355 671,506 Capital Projects 262,588 260,464 275,797 276,149 260,505 Inspectional Services 1,698,590 1,733,134 1,741,623 1,738,042 1,730,938 Total Expenditures 66,526,676 69,547,412 69,740,877 68,792,683 69,396,622 Surplus/(Deficit)(748,525)(378,510)(571,975)1,122,134 (335,877) $25,490,347 $25,111,837 $24,918,372 $26,612,481 $26,276,604 Corporate Fund Balance Summary by Department and Division Fiscal Year 2017 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Net Assets Village of Glenview Adopted 2018 Budget 78 This page intentionally left blank. Village of Glenview Adopted 2018 Budget 79 VILLAGE OF GLENVIEW SPECIAL REVENUE FUNDS Village of Glenview Adopted 2018 Budget 80 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 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $33,012 $33,261 $33,261 $33,261 $35,839 Budgeted Revenues Investment Income 283 155 155 345 295 Other Revenues - - - 2,233 - Total Revenues 283 155 155 2,578 295 Budgeted Expenditures Operating Expenditures Capital Outlay 34 32,137 32,137 - 10,000 Total Operating Expenditures 34 32,137 32,137 - 10,000 Total Expenditures 34 32,137 32,137 - 10,000 Surplus/(Deficit)249 (31,982) (31,982) 2,578 (9,705) $33,261 $1,279 $1,279 $35,839 $26,134Ending Fund Balance Fiscal Year 2017 Beginning Fund Balance Village of Glenview Adopted 2018 Budget 81 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 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $231,010 $250,155 $250,155 $250,155 $232,255 Budgeted Revenues Investment Income 1,620 800 800 2,100 2,400 Other Revenues 111,630 90,000 90,000 90,000 90,000 Total Revenues 113,250 90,800 90,800 92,100 92,400 Budgeted Expenditures Operating Expenditures Contractual 12,266 10,830 10,830 10,830 10,830 Commodities 81,839 99,170 99,170 99,170 99,170 Total Operating Expenditures 94,105 110,000 110,000 110,000 110,000 Total Expenditures 94,105 110,000 110,000 110,000 110,000 Surplus/(Deficit)19,145 (19,200) (19,200) (17,900) (17,600) $250,155 $230,955 $230,955 $232,255 $214,655Ending Fund Balance Fiscal Year 2017 Beginning Fund Balance Village of Glenview Adopted 2018 Budget 82 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 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 2016 tax revenue totaled $32,262,381. The Fiscal Year 2017 property tax projection is $33,027,948; the 2018 budget has estimated property taxes at $32,802,680. 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 2018 Make-Whole Payments are projected to be $21,169,782. Other Charges include debt payments of $7,764,340 in 2016 and a projection of $7,774,454 for 2017. During 2018, debt payments are budgeted at $7,753,111. 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 before the end of the TIF. Village of Glenview Adopted 2018 Budget 83 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget ($11,541,420)($8,916,294)($8,916,294)($8,916,294)($6,618,897) Budgeted Revenues Taxes 32,262,381 31,074,965 31,074,965 33,027,948 32,802,680 Charges for Services 24,945 120,221 120,221 137,815 123,791 Intergovernmental 138,636 - - 124,965 - Investment Income 188,773 25,000 25,000 120,000 84,000 Other Revenues 180,000 180,000 180,000 180,000 482,871 Total Revenues 32,794,735 31,400,186 31,400,186 33,590,728 33,493,342 Budgeted Expenditures Operating Expenditures Personnel 361,232 350,303 350,303 356,164 353,789 Contractual 21,175,110 22,929,680 22,915,855 22,470,763 22,758,617 Commodities 104,214 123,573 137,323 136,125 115,950 Other Charges 7,992,178 8,004,529 8,004,604 8,003,732 7,980,186 Capital Outlay 186,451 - - - - Total Operating Expenditures 29,819,185 31,408,085 31,408,085 30,966,784 31,208,542 Other Expenditures Interfund Charges 73,136 17,749 17,749 17,749 16,818 Transfer Out 277,288 308,798 308,798 308,798 324,883 Total Other Expenditures 350,424 326,547 326,547 326,547 341,701 Total Expenditures 30,169,609 31,734,632 31,734,632 31,293,331 31,550,243 Surplus/(Deficit)2,625,126 (334,446) (334,446) 2,297,397 1,943,099 ($8,916,294)($9,250,740)($9,250,740)($6,618,897)($4,675,798) Special Tax Allocation Fund Summary Fiscal Year 2017 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2018 Budget 84 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. In 2016, $859,557 in property tax revenue was received. For 2017, property tax revenue is projected at $1,255,281. The 2018 budget for property tax revenue is $1,230,176. Expenditures The 2017 projection and 2018 budget include costs for general administration, professional services, debt service and Per Capita Tuition Charges. Village of Glenview Adopted 2018 Budget 85 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $737,125 $1,172,479 $1,172,479 $1,172,479 $1,512,921 Budgeted Revenues Taxes 859,557 915,582 915,582 1,255,281 1,230,176 Investment Income 7,774 600 600 14,003 7,000 Total Revenues 867,331 916,182 916,182 1,269,284 1,237,176 Budgeted Expenditures Operating Expenditures Personnel 8,150 8,323 8,323 8,335 8,491 Contractual 29,907 129,779 129,779 218,674 224,456 Other Charges 116,833 701,833 701,833 701,833 703,058 Capital Outlay 277,087 - - - - Total Operating Expenditures 431,977 839,935 839,935 928,842 936,005 Total Expenditures 431,977 839,935 839,935 928,842 936,005 Surplus/(Deficit)435,354 76,247 76,247 340,442 301,171 $1,172,479 $1,248,726 $1,248,726 $1,512,921 $1,814,092 Waukegan/Golf TIF Fund Summary Fiscal Year 2017 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2018 Budget 86 This page intentionally left blank. Village of Glenview Adopted 2018 Budget 87 VILLAGE OF GLENVIEW ENTERPRISE FUNDS Village of Glenview Adopted 2018 Budget 88 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 2018 Budget 89 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 $1.86/1,000 gallons. This rate is valid thru December 2018. During 2017 the Village completed a water and sanitary sewer rate study which resulted in a recommendation to maintain the current water and sanitary sewer rate structures of a fixed component plus a consumption component. The study further recommended that the Water Fund fixed component should recover more than the current 6.7% of total water fund costs by increasing this portion of the rate structure over the next five years to a recovery percentage of 15% by 2022. The study also suggested that the fixed rate component for the Sewer Fund rate structure be maintained at the cost recovery level of 27%. All of these recommendations were reviewed and approved by the Village Board. The fixed charges for water and sewer service continue to be 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 2018 budget assumes a small decrease in water consumption due in large part to new appliances providing water usage efficiencies. Village of Glenview Adopted 2018 Budget 90 Glenview Water Fund Revenues The 2018 budget includes $14,378,859 in estimated revenue from customer billing; total revenue is estimated to be $14,679,665. The estimated revenues reflect increases in the quarterly fixed rate to bring the total cost recovery to approximately 8% and a 5.1% increase in the consumption rate. The quarterly fixed rate varies by meter size. Meter Size 2017 Quarterly Fixed Charge 2018 Quarterly Fixed Charge 0.625”/0.75”S $7.86 $9.74 0.75” $11.80 $14.25 1.0” $19.66 $22.75 1.5” $39.32 $48.31 2.0” $62.92 $82.62 3.0” $125.83 $176.36 4.0” $196.61 $288.62 6.0” $393.23 $525.59 8.0” $629.16 $786.21 *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 2018 budget includes $15,471,546 in budgeted expenses. The 2018 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 2018 budget includes $3,976,133 for water infrastructure projects and $368,966 for facility improvements at the Downtown and North Glen Metra stations. These infrastructure replacement and repair costs represent 28% of the total water budget. The cost of water purchased from the Village of Wilmette represents another 27% of the water fund budget. The 2018 budgeted expenses also include $375,052 in loan principal payments and $1,302,131 for depreciation of the system’s assets, for a combined 11% of the total water budget. The remaining 34% of the 2018 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. 2017 Consumption Charge/1,000 gals 2018 Consumption Charge/1,000 gals Incorporated $6.47 $6.80 Unincorporated $9.72 $10.22 Village of Glenview Adopted 2018 Budget 91 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $35,974,002 $34,542,552 $34,542,552 $34,542,552 $33,482,013 Budgeted Revenues Licenses and Permits 153,168 125,700 125,700 111,700 101,700 Charges for Services 13,541,198 13,638,465 13,638,465 14,115,426 14,378,859 Investment Income 7,214 6,015 6,015 6,000 5,000 Other Revenues 549,902 200,000 200,000 171,000 164,000 Transfers In 693,154 30,106 30,106 30,106 30,106 Total Revenues 14,944,636 14,000,286 14,000,286 14,434,232 14,679,665 Budgeted Expenditures Operating Expenditures Personnel 2,520,160 2,431,944 2,431,944 2,270,218 2,834,898 Contractual 6,464,022 5,211,973 5,196,973 5,164,212 5,030,462 Commodities 2,540,468 879,097 894,097 847,987 873,756 Other Charges 1,411,674 1,641,084 1,641,084 1,623,267 1,796,634 Capital Outlay 1,496 42,576 42,576 40,406 29,406 Total Operating Expenditures 12,937,820 10,206,674 10,206,674 9,946,090 10,565,156 Other Expenditures Interfund Charges 635,968 1,152,446 1,152,446 1,129,671 930,257 Capital Projects 2,802,298 4,318,086 4,925,281 4,419,010 3,976,133 Total Other Expenditures 3,438,266 5,470,532 6,077,727 5,548,681 4,906,390 Total Expenditures 16,376,086 15,677,206 16,284,401 15,494,771 15,471,546 Surplus/(Deficit)(1,431,450) (1,676,920) (2,284,115) (1,060,539) (791,881) $34,542,552 $32,865,632 $32,258,437 $33,482,013 $32,690,132 Ending Fund Balance/ Net Position Glenview Water Fund Summary Fiscal Year 2017 Beginning Fund Balance/ Net Position Village of Glenview Adopted 2018 Budget 92 Glenview Water Fund - Cash Analysis The cash policy for the Water Fund is to maintain 90 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 2018. FY 2016 FY 2017 FY 2017 FY 2017 FY 2018 Actual Original Revised Projected Budget 2,670,189 1,315,419 1,315,419 1,315,419 1,532,368 Receipts from Users 13,725,670 13,964,165 13,964,165 14,398,126 14,644,559 Investment Income 4,500 6,015 6,015 6,000 5,000 Note Proceeds 3,872,432 - - - - Transfer In 661,329 30,106 30,106 30,106 30,106 18,263,931 14,000,286 14,000,286 14,434,232 14,679,665 Operating Expenses 15,585,850 9,732,416 9,732,416 9,463,974 9,713,464 Interest Expense 80,243 109,216 109,216 109,267 104,766 Principal Payments 402,481 240,000 240,000 225,032 375,052 Change in Investments 744,500 - - - - Transfer Out - - - - - 16,813,074 10,081,632 10,081,632 9,798,273 10,193,282 1,450,857 3,918,654 3,918,654 4,635,959 4,486,383 Capital 2,805,627 4,318,086 4,925,281 4,419,010 3,976,133 2,805,627 4,318,086 4,925,281 4,419,010 3,976,133 (1,354,770) (399,432) (1,006,627) 216,949 510,250 1,315,419 915,987 308,792 1,532,368 2,042,618 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 2018 Budget 93 Glenview Sanitary Sewer Fund Revenues The 2018 budget includes $2,457,722 in estimated revenue from customer billing, total revenue is estimated to be $2,541,366. The estimated revenues reflect increases in the quarterly fixed rate to maintain the total cost recovery of approximately 27% and a 1.5% increase in the consumption rate. Meter Size 2017 Quarterly Fixed Charge 2018 Quarterly Fixed Charge 0.625” $7.35 $7.49 0.75” $11.03 $10.97 1.0” $18.38 $17.51 1.5” $36.75 $37.17 2.0” $58.80 $63.56 3.0” $117.60 $135.68 4.0” $183.75 $222.06 6.0” $367.50 $404.36 8.0” $588.00 $604.88 *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 2018 budget includes $2,818,729 in budgeted expenses. The 2018 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 2018 budget includes a capital projects investment of $1,314,240. These infrastructure improvement costs represent 47% of the budget. The budget also includes $93,763 in loan principal payments and $482,493 for depreciation of the system’s assets, for a combined 20% of the total sewer budget. The remaining 33% of the 2018 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. 2017 2018 Charge/1,000 gals $1.35 $1.37 Sewer Only Charge $35.90 $35.90 Village of Glenview Adopted 2018 Budget 94 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $19,232,902 $19,475,969 $19,475,969 $19,475,969 $18,958,705 Budgeted Revenues Licenses and Permits 18,174 16,000 16,000 12,000 12,000 Charges for Services 2,322,170 2,400,737 2,400,737 2,418,417 2,457,722 Investment Income 970 1,500 1,500 1,000 1,000 Other Revenues 164,279 - - - - Transfers In 72,923 131,894 131,894 131,894 70,644 Total Revenues 2,578,516 2,550,131 2,550,131 2,563,311 2,541,366 Budgeted Expenditures Operating Expenditures Personnel 567,265 548,877 548,877 511,231 582,848 Contractual 49,123 79,596 79,596 78,070 129,296 Commodities 41,722 43,851 43,851 43,851 44,263 Other Charges 510,468 557,956 557,956 566,068 602,447 Capital Outlay - 8,000 8,000 8,000 - Total Operating Expenditures 1,168,578 1,238,280 1,238,280 1,207,220 1,358,854 Other Expenditures Interfund Charges 134,840 235,792 235,792 231,914 145,635 Capital Projects 1,022,655 1,502,451 1,735,736 1,641,441 1,314,240 Transfer Out 9,376 - - - - Total Other Expenditures 1,166,871 1,738,243 1,971,528 1,873,355 1,459,875 Total Expenditures 2,335,449 2,976,523 3,209,808 3,080,575 2,818,729 Surplus/(Deficit)243,067 (426,392) (659,677) (517,264) (277,363) $19,475,969 $19,049,577 $18,816,292 $18,958,705 $18,681,342 Ending Fund Balance/ Net Position Glenview Sanitary Sewer Fund Summary Fiscal Year 2017 Beginning Fund Balance/ Net Position Village of Glenview Adopted 2018 Budget 95 Glenview Sanitary Fund - Cash Analysis The cash policy for the Sanitary Sewer Fund is to maintain 90 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 2018. FY 2016 FY 2017 FY 2017 FY 2017 FY 2018 Actual Original Revised Projected Budget 2,670,189 1,315,419 1,315,419 1,315,419 1,532,368 Receipts from Users 13,725,670 13,964,165 13,964,165 14,398,126 14,644,559 Investment Income 4,500 6,015 6,015 6,000 5,000 Note Proceeds 3,872,432 - - - - Transfer In 661,329 30,106 30,106 30,106 30,106 18,263,931 14,000,286 14,000,286 14,434,232 14,679,665 Operating Expenses 15,585,850 9,732,416 9,732,416 9,463,974 9,713,464 Interest Expense 80,243 109,216 109,216 109,267 104,766 Principal Payments 402,481 240,000 240,000 225,032 375,052 Change in Investments 744,500 - - - - Transfer Out - - - - - 16,813,074 10,081,632 10,081,632 9,798,273 10,193,282 1,450,857 3,918,654 3,918,654 4,635,959 4,486,383 Capital 2,805,627 4,318,086 4,925,281 4,419,010 3,976,133 2,805,627 4,318,086 4,925,281 4,419,010 3,976,133 (1,354,770) (399,432) (1,006,627) 216,949 510,250 1,315,419 915,987 308,792 1,532,368 2,042,618 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 2018 Budget 96 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 $1.86/1,000 gallons. This rate is valid thru December 2018. 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 2018 budgeted revenues are $2,202,022 and budgeted expenses are $2,327,483, 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 2018. This cash analysis differs from the fund balance statement by separating cash from the net assets. FY 2016 FY 2017 FY 2017 FY 2017 FY 2018 Actual Original Revised Projected Budget 638,760 335,585 335,585 335,585 345,987 Receipts from Users 1,716,856 2,218,389 2,218,389 2,209,122 2,199,522 Investment Income 80 150 150 1,200 2,500 Transfer In - - - - - 1,716,936 2,218,539 2,218,539 2,210,322 2,202,022 Operating Expenses 1,204,487 1,349,147 1,349,147 1,350,522 1,399,537 Transfer Out 815,624 849,398 849,398 849,398 865,130 2,020,111 2,198,545 2,198,545 2,199,920 2,264,667 (303,175) 19,994 19,994 10,402 (62,645) Capital - - - - - - - - - - (303,175) 19,994 19,994 10,402 (62,645) 335,585 355,579 355,579 345,987 283,342 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 2018 Budget 97 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Budget Budget $1,784,746 $1,768,068 $1,768,068 $1,768,068 $1,715,654 Budgeted Revenues Charges for Services 2,075,114 2,198,389 2,198,389 2,209,122 2,199,522 Investment Income 80 150 150 1,200 2,500 Other Revenues - 20,000 20,000 - - Total Revenues 2,075,194 2,218,539 2,218,539 2,210,322 2,202,022 Budgeted Expenditures Operating Expenditures Personnel 92,105 99,842 99,842 87,161 141,221 Contractual 1,089,323 1,205,885 1,204,685 1,219,041 1,220,374 Commodities 10,813 16,650 17,850 17,550 17,850 Other Charges 62,816 62,816 62,816 62,816 62,816 Total Operating Expenditures 1,255,057 1,385,193 1,385,193 1,386,568 1,442,261 Other Expenditures Interfund Charges 21,191 26,770 26,770 26,770 20,092 Transfer Out 815,624 849,398 849,398 849,398 865,130 Total Other Expenditures 836,815 876,168 876,168 876,168 885,222 Total Expenditures 2,091,872 2,261,361 2,261,361 2,262,736 2,327,483 Surplus/(Deficit)(16,678) (42,822) (42,822) (52,414) (125,461) Ending Fund Balance/ Net Position $1,768,068 $1,725,246 $1,725,246 $1,715,654 $1,590,193 Wholesale Water Fund Summary Fiscal Year 2017 Beginning Fund Balance/ Net Position Village of Glenview Adopted 2018 Budget 98 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 Records division within the Administrative Services Department manages parking permit sales and parking citation collections. The 2018 expense budget is $951,820 and estimated revenues are $649,747. Cash Analysis The following cash flow displays a positive cash balance at the end of 2018. This cash analysis differs from the fund balance statement by separating cash from the net assets. FY 2016 FY 2017 FY 2017 FY 2017 FY 2018 Actual Original Revised Projected Budget 1,170,179 1,466,998 1,466,998 1,466,998 1,801,356 Receipts from Users 640,282 624,499 624,499 886,684 636,117 Investment Income 625 465 465 6,820 13,630 Transfer In - - - - - 640,907 624,964 624,964 893,504 649,747 Operating Expenses 221,292 439,460 439,460 440,229 850,365 Change in Investments - - - - - Transfer Out - - - - 217,674 221,292 439,460 439,460 440,229 1,068,039 419,615 185,504 185,504 453,275 (418,292) Capital 122,796 69,713 69,713 118,917 19,970 122,796 69,713 69,713 118,917 19,970 296,819 115,791 115,791 334,358 (438,262) 1,466,998 1,582,789 1,582,789 1,801,356 1,363,094 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 2018 Budget 99 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $3,398,359 $3,610,691 $3,610,691 $3,610,691 $3,870,148 Budgeted Revenues Charges for Services 640,382 624,499 624,499 648,175 636,117 Investment Income 625 465 465 6,820 13,630 Other Revenues - - - 238,509 - Total Revenues 641,007 624,964 624,964 893,504 649,747 Budgeted Expenditures Operating Expenditures Personnel - - - - 58,013 Contractual 210,839 228,127 228,127 228,892 329,824 Commodities 68,827 70,741 70,741 70,741 77,561 Other Charges 74,900 74,901 74,901 74,905 81,485 Capital Outlay 68,401 69,713 69,713 118,917 19,970 Total Operating Expenditures 422,967 443,482 443,482 493,455 566,853 Other Expenditures Interfund Charges 5,708 140,592 140,592 140,592 167,293 Transfer Out - - - - 217,674 Total Other Expenditures 5,708 140,592 140,592 140,592 384,967 Total Expenditures 428,675 584,074 584,074 634,047 951,820 Surplus/(Deficit)212,332 40,890 40,890 259,457 (302,073) $3,610,691 $3,651,581 $3,651,581 $3,870,148 $3,568,075 Commuter Parking Fund Summary Fiscal Year 2017 Beginning Fund Balance/ Net Position Ending Fund Balance/ Net Position Village of Glenview Adopted 2018 Budget 100 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 was an enterprise fund which means the revenues, expenses, transfers and financial results were accounted for through full accrual accounting. These funds were 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 were equal to total assets (including all capital assets) less total liabilities. Net Assets reflected 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 was closed at the end of 2016 in alignment with the final 2007B debt payment. Revenues and Expenses As the North Maine Fund was closed at the end of 2016, there was no budget in 2017 and there is no budget in 2018 for the North Maine Fund. Village of Glenview Adopted 2018 Budget 101 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $826,861 $0 $0 $0 $0 Budgeted Revenues Taxes - - - - - Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services - - - - - Intergovernmental - - - - - Investment Income 747 - - - - Other Revenues (2,369) - - - - Transfers In - - - - - Total Revenues (1,621) - - - - Budgeted Expenditures Operating Expenditures Personnel - - - - - Contractual 10,496 - - - - Commodities - - - - - Other Charges 6,454 - - - - Capital Outlay - - - - - Total Operating Expenditures 16,950 - - - - Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out 808,289 - - - Total Other Expenditures 808,289 - - - - Total Expenditures 825,239 - - - - Surplus/(Deficit)(826,861) - - - - $0 $0 $0 $0 $0Net Position North Maine Water and Sewer Fund Summary Fiscal Year 2017 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2018 Budget 102 This page intentionally left blank. Village of Glenview Adopted 2018 Budget 103 VILLAGE OF GLENVIEW INTERNAL SERVICE FUNDS Village of Glenview Adopted 2018 Budget 104 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 decreased each year between 2014 and 2016 however the cost of fuel increased in 2017. Fuel Expenditures Year Total billing by Fleet Services Fuel (Wholesale) Percentage of total Total gallons billed Average price per gallon (Wholesale) 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 2017 $1,300,337 $292,863 22.52% 137,609.30 $2.13 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 2018 Budget 105 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $455,577 $452,852 $452,852 $452,852 $463,752 Budgeted Revenues Charges for Services 1,249,639 1,526,112 1,526,112 1,366,478 1,471,405 Investment Income 11 10 10 10 - Other Revenues 91,647 160,000 160,000 165,900 165,000 Total Revenues 1,341,297 1,686,122 1,686,122 1,532,388 1,636,405 Budgeted Expenditures Operating Expenditures Personnel 421,834 431,098 431,098 414,090 440,802 Contractual 379,449 423,300 453,300 423,300 428,300 Commodities 504,940 789,636 759,636 641,907 677,065 Other Charges 1,348 5,755 5,755 5,755 6,825 Capital Outlay - - - 103 - Total Operating Expenditures 1,307,571 1,649,789 1,649,789 1,485,155 1,552,992 Other Expenditures Interfund Charges 36,451 36,333 36,333 36,333 78,423 Total Other Expenditures 36,451 36,333 36,333 36,333 78,423 Total Expenditures 1,344,022 1,686,122 1,686,122 1,521,488 1,631,415 Surplus/(Deficit)(2,725) - - 10,900 4,990 $452,852 $452,852 $452,852 $463,752 $468,742 Municipal Equipment Repair Fund Summary Fiscal Year 2017 Beginning Fund Balance/ Net Position Ending Fund Balance/ Net Position Village of Glenview Adopted 2018 Budget 106 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 2018 Budget appropriates $1,506,545 for the replacement of assets, including IT electronic equipment and work station components, four police squad cars, a police interceptor utility SUV, five public works trucks, and a skid steer. Fund Balance CERF is to maintain a fund balance target of 37% 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%. During 2017, a review of the current CERF policy was performed and it was concluded that a lower accumulated reserve of 37% is suitable to maintain an adequate fund balance. The 2018 Budget calculated Charges for Services to the operating departments using 37% of accumulated reserves as the fund balance target. Village of Glenview Adopted 2018 Budget 107 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $4,444,248 $4,988,118 $4,988,118 $4,988,118 $5,082,091 Budgeted Revenues Charges for Services 2,139,664 2,096,256 2,096,256 2,096,256 2,176,436 Investment Income 29,627 20,000 20,000 47,000 56,400 Other Revenues 102,961 80,100 80,100 95,215 71,400 Total Revenues 2,272,252 2,196,356 2,196,356 2,238,471 2,304,236 Budgeted Expenditures Operating Expenditures Commodities 171,523 228,425 228,425 228,425 242,953 Capital Outlay 1,556,859 1,469,053 1,469,053 1,916,073 1,263,592 Total Operating Expenditures 1,728,382 1,697,478 1,697,478 2,144,498 1,506,545 Total Expenditures 1,728,382 1,697,478 1,697,478 2,144,498 1,506,545 Surplus/(Deficit)543,870 498,878 498,878 93,973 797,691 $4,988,118 $5,486,996 $5,486,996 $5,082,091 $5,879,782 Ending Fund Balance/ Net Position Capital Equipment Replacement Fund Summary Fiscal Year 2017 Beginning Fund Balance/ Net Position Village of Glenview Adopted 2018 Budget 108 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. In 2018, employee contributions for PW Union staff changed in accordance with their collective bargaining agreement. Non-Union and Sworn employee contributions were aligned with Non-Union and Non-Sworn staff contributions. Non Union and Non-Sworn Non Union and Sworn Dispatch Union Fire Union Police Union PW Union 2018 Health Insurance Employee Contributions HMO Blue Advantage 12% 12% 16% 12% 16% 16% HMO Illinois 14% 14% 16% 14% 16% 16% PPO 18% 18% 19% 18% 20% 20% 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% 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 2018 budgeted adjustment is a debit to expense in the amount of $48,441. The 2018 health insurance premiums are $5,692,618, which is 70% of the budgeted expenditures. The 2018 premiums are budgeted to increase over the 2017 projection by 4%, mainly due to a net increase in premium costs. Village of Glenview Adopted 2018 Budget 109 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 2018 Budget 110 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 In 2017, annual Charges for Services were calculated by department 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 2018 budget appropriates $1,021,673 to be spent on capital facility improvements. This budget includes a replacement of exterior doors at the Downtown and North Glen Metra stations, a restroom renovation at the Downton Metra station, exterior repairs and bench replacement at the North Glen Metra station, plumbing and exterior repairs to the Municipal Center, replacement of the overhead garage door at Public Works, supplemental air conditioning in bunkrooms at Fire Station 13 & 14, and Fire Station 8 repairs that were not completed in 2017. 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 2018 Budget calculated Charges for Services to the operating departments using the 35% of accumulated reserves as the fund balance target. Village of Glenview Adopted 2018 Budget 111 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $1,903,943 $1,508,927 $1,508,927 $1,508,927 $1,525,617 Budgeted Revenues Charges for Services 119,588 1,209,586 1,209,586 1,209,586 994,699 Investment Income 3,574 10,000 10,000 6,000 9,000 Other Revenues 4,701 - - - - Transfers In 146,020 - - - 195,674 Total Revenues 273,883 1,219,586 1,219,586 1,215,586 1,199,373 Budgeted Expenditures Operating Expenditures Personnel - - - - 11,170 Contractual 84,790 95,969 95,969 124,896 110,293 Capital Outlay 584,109 1,620,707 1,620,707 1,074,000 900,210 Total Operating Expenditures 668,899 1,716,676 1,716,676 1,198,896 1,021,673 Total Expenditures 668,899 1,716,676 1,716,676 1,198,896 1,021,673 Surplus/(Deficit)(395,016) (497,090) (497,090) 16,690 177,700 $1,508,927 $1,011,837 $1,011,837 $1,525,617 $1,703,317 Facility Repair and Replacement Fund Summary Fiscal Year 2017 Beginning Fund Balance/ Net Position Ending Fund Balance/ Net Position Village of Glenview Adopted 2018 Budget 112 This page intentionally left blank. Village of Glenview Adopted 2018 Budget 113 VILLAGE OF GLENVIEW TRUST AND AGENCY FUNDS Village of Glenview Adopted 2018 Budget 114 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 o Joint Emergency Telephone Systems Board Fund Village of Glenview Adopted 2018 Budget 115 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 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $68,756,534 $72,005,464 $72,005,464 $72,005,464 $79,205,582 Budgeted Revenues Charges for Services 2,497,041 2,456,386 2,456,386 2,458,470 2,448,164 Investment Income 4,009,384 4,200,000 4,200,000 8,301,707 4,850,000 Other Revenues 812,961 846,858 846,858 699,889 738,383 Total Revenues 7,319,386 7,503,244 7,503,244 11,460,066 8,036,547 Budgeted Expenditures Operating Expenditures Personnel 3,948,282 4,098,725 4,098,725 4,115,558 4,280,156 Contractual 122,174 138,707 138,707 144,390 158,829 Total Operating Expenditures 4,070,456 4,237,432 4,237,432 4,259,948 4,438,985 Total Expenditures 4,070,456 4,237,432 4,237,432 4,259,948 4,438,985 Surplus/(Deficit)3,248,930 3,265,812 3,265,812 7,200,118 3,597,562 72,005,464 75,271,276 75,271,276 79,205,582 82,803,144 Net Position Ending Fund Balance/ Fiscal Year 2017 Beginning Fund Balance/ Net Position Village of Glenview Adopted 2018 Budget 116 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 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $71,792,553 $75,661,953 $75,661,953 $75,661,953 $83,898,696 Budgeted Revenues Charges for Services 4,016,250 3,798,546 3,798,546 3,789,571 4,011,045 Investment Income 4,900,509 3,900,000 3,900,000 9,865,827 5,300,000 Other Revenues 782,515 816,694 816,694 739,603 780,282 Total Revenues 9,699,274 8,515,240 8,515,240 14,395,001 10,091,327 Budgeted Expenditures Operating Expenditures Personnel 5,627,277 5,780,396 5,780,396 5,930,624 6,141,907 Contractual 202,597 242,534 242,534 227,634 250,398 Total Operating Expenditures 5,829,874 6,022,930 6,022,930 6,158,258 6,392,305 Total Expenditures 5,829,874 6,022,930 6,022,930 6,158,258 6,392,305 Surplus/(Deficit)3,869,400 2,492,310 2,492,310 8,236,743 3,699,022 $75,661,953 $78,154,263 $78,154,263 $83,898,696 $87,597,718Net Position Fiscal Year 2017 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2018 Budget 117 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 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $1,207,985 $1,217,744 $1,217,744 $1,217,744 $1,227,144 Budgeted Revenues Investment Income 9,759 1,000 1,000 10,400 11,200 Total Revenues 9,759 1,000 1,000 10,400 11,200 Budgeted Expenditures Other Expenditures Transfer Out - 1,000 1,000 1,000 - Total Other Expenditures - 1,000 1,000 1,000 - Total Expenditures - 1,000 1,000 1,000 - Surplus/(Deficit)9,759 - - 9,400 11,200 $1,217,744 $1,217,744 $1,217,744 $1,227,144 $1,238,344Net Position Fiscal Year 2017 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2018 Budget 118 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 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $407,130 $409,657 $409,657 $409,657 $403,954 Budgeted Revenues Taxes 280,223 359,697 359,697 364,332 329,485 Investment Income 2,577 1,000 1,000 2,012 1,000 Other Revenues 274,470 - - - - Total Revenues 557,270 360,697 360,697 366,344 330,485 Budgeted Expenditures Operating Expenditures Other Charges 311,698 265,431 265,431 265,430 239,341 Total Operating Expenditures 311,698 265,431 265,431 265,430 239,341 Other Expenditures Transfer Out 243,045 103,644 103,644 106,617 103,644 Total Other Expenditures 243,045 103,644 103,644 106,617 103,644 Total Expenditures 554,743 369,075 369,075 372,047 342,985 Surplus/(Deficit)2,527 (8,378) (8,378) (5,703) (12,500) $409,657 $401,279 $401,279 $403,954 $391,454Net Position Fiscal Year 2017 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2018 Budget 119 Joint Emergency Telephone Systems Board Fund The Joint Emergency Telephone Systems Board (JETSB) fund was established in 2017 to comply with the 9-1-1 Consolidation Legislation (P.A. 99-0006). Major points of the legislation included the requirement for any 9-1-1 center serving less than a population of 25,000 consolidate by July 1, 2017; the creation a uniform statewide 9-1-1 surcharge and centralized collection and distribution of 9-1-1 surcharges under the Illinois State Police (ISP); and the requirement that any emergency telephone systems board (ETSB) without a public safety answering point (PSAP) in its jurisdiction be consolidated through an intergovernmental agreement with an existing ETSB to create a joint ETSB. The JETSB Board is comprised of one member per municipality. The JETSB fund is used to account for 9-1-1 surcharge fees received monthly from the ISP for each member municipality. Municipalities submit 9-1-1 eligible expenditures (per the legislation) to the JETSB Board to request disbursement of its respective surcharge revenues. The funds received and disbursed from this fund are revenues and expenditures of the member agencies and are not included in the Village’s budget. Village of Glenview Adopted 2018 Budget 120 This page intentionally left blank. Village of Glenview Adopted 2018 Budget 121 VILLAGE OF GLENVIEW CAPITAL PROJECT FUNDS Village of Glenview Adopted 2018 Budget 122 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 $4,719,330 in expenditures for 2018 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 $3,696,113 in expenditures for 2018. 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 2018 Budget includes expenditures of $60,000 for contractual services related to the sale of the Bess Hardware site. 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 is expected to generate approximately $865,200 for the resurfacing of village roadways in 2018. 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 2018 Budget 123 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $291,965 $487,743 $487,743 $487,743 ($1,118,998) Budgeted Revenues Intergovernmental 1,131,267 412,665 412,665 412,665 383,960 Investment Income 3,725 3,250 3,250 410 2,100 Other Revenues 2,364,978 250,000 250,000 250,000 - Transfers In 6,622,221 8,149,998 8,149,998 8,399,998 5,790,130 Total Revenues 10,122,191 8,815,913 8,815,913 9,063,073 6,176,190 Budgeted Expenditures Operating Expenditures Contractual 173,915 - - - - Other Charges 26,838 24,371 24,371 24,371 24,371 Capital Outlay 68,138 - - - - Total Operating Expenditures 268,891 24,371 24,371 24,371 24,371 Other Expenditures Capital Projects 7,231,690 9,166,213 10,929,844 10,645,443 4,694,959 Transfer Out 2,425,832 - - - - Total Other Expenditures 9,657,522 9,166,213 10,929,844 10,645,443 4,694,959 Total Expenditures 9,926,413 9,190,584 10,954,215 10,669,814 4,719,330 Surplus/(Deficit)195,778 (374,671) (2,138,302) (1,606,741) 1,456,860 $487,743 $113,072 ($1,650,559)($1,118,998)$337,862 Capital Projects Fund Summary Fiscal Year 2017 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2018 Budget 124 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $5,675,390 $1,417,487 $1,417,487 $1,417,487 $473,493 Budgeted Revenues Intergovernmental 51,215 - - 33,240 - Investment Income 5,325 760 760 11,625 4,800 Transfers In 3,050 2,894 2,894 2,894 3,696,113 Total Revenues 59,590 3,654 3,654 47,759 3,700,913 Budgeted Expenditures Other Expenditures Capital Projects 4,317,493 273,006 273,006 991,753 3,696,113 Total Other Expenditures 4,317,493 273,006 273,006 991,753 3,696,113 Total Expenditures 4,317,493 273,006 273,006 991,753 3,696,113 Surplus/(Deficit)(4,257,903) (269,352) (269,352) (943,994) 4,800 $1,417,487 $1,148,135 $1,148,135 $473,493 $478,293 Glen Capital Projects Fund Summary Fiscal Year 2017 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2018 Budget 125 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $27,869,210 $29,078,694 $29,078,694 $29,078,694 $28,735,094 Budgeted Revenues Charges for Services - 156,000 156,000 156,000 156,000 Investment Income 159,326 39,036 39,036 66,110 87,742 Other Revenues 2,225,832 2,620,000 2,620,000 2,461,000 1,500,000 Total Revenues 2,385,158 2,815,036 2,815,036 2,683,110 1,743,742 Budgeted Expenditures Operating Expenditures Contractual 59,196 95,000 95,000 79,302 60,000 Other Charges 8,781 - - - - Total Operating Expenditures 67,977 95,000 95,000 79,302 60,000 Other Expenditures Transfer Out 1,107,697 2,686,850 2,949,350 2,947,408 - Total Other Expenditures 1,107,697 2,686,850 2,949,350 2,947,408 - Total Expenditures 1,175,674 2,781,850 3,044,350 3,026,710 60,000 Surplus/(Deficit)1,209,484 33,186 (229,314) (343,600) 1,683,742 $29,078,694 $29,111,880 $28,849,380 $28,735,094 $30,418,836 Permanent Fund Summary Fiscal Year 2017 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2018 Budget 126 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $1,193,345 $1,451,108 $1,451,108 $1,451,108 $1,381,397 Budgeted Revenues Intergovernmental 1,607,065 1,940,000 1,940,000 1,957,258 1,965,200 Investment Income 6,715 5,000 5,000 17,000 20,000 Total Revenues 1,613,780 1,945,000 1,945,000 1,974,258 1,985,200 Budgeted Expenditures Other Expenditures Capital Projects 1,356,017 1,940,000 1,940,000 2,043,969 2,115,200 Total Other Expenditures 1,356,017 1,940,000 1,940,000 2,043,969 2,115,200 Total Expenditures 1,356,017 1,940,000 1,940,000 2,043,969 2,115,200 Surplus/(Deficit)257,763 5,000 5,000 (69,711) (130,000) $1,451,108 $1,456,108 $1,456,108 $1,381,397 $1,251,397 Motor Fuel Tax Fund Summary Fiscal Year 2017 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2018 Budget 127 VILLAGE OF GLENVIEW DEBT FUND Village of Glenview Adopted 2018 Budget 128 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 2018 budgeted expenditures are $2,207,682. Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget $319,316 $357,620 $357,620 $357,620 $339,725 Budgeted Revenues Investment Income 5,721 2,605 2,605 8,605 11,405 Transfers In 2,238,583 2,187,882 2,187,882 2,162,882 2,206,182 Total Revenues 2,244,304 2,190,487 2,190,487 2,171,487 2,217,587 Budgeted Expenditures Operating Expenditures Other Charges 2,194,083 2,189,382 2,189,382 2,189,382 2,207,682 Total Operating Expenditures 2,194,083 2,189,382 2,189,382 2,189,382 2,207,682 Other Expenditures Transfer Out 11,917 - - - - Total Other Expenditures 11,917 - - - - Total Expenditures 2,206,000 2,189,382 2,189,382 2,189,382 2,207,682 Surplus/(Deficit)38,304 1,105 1,105 (17,895) 9,905 $357,620 $358,725 $358,725 $339,725 $349,630Ending Fund Balance Fiscal Year 2017 Beginning Fund Balance Village of Glenview Adopted 2018 Budget 129 VILLAGE OF GLENVIEW BUDGETS BY DEPARTMENT Village of Glenview Adopted 2018 Budget 130 Department Summary The Village of Glenview’s 2018 Budget represents a compilation of all departments working together to present a structurally balanced budget. The Village has eight departments and a budget spanning 23 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 three pages provide a synopsis of the relationship between departments and funds, 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 2018 Budget 131 Funds General √√√√√√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ Debt √ *Major Fund The following matrix shows the relationship between each Village Department and its associated funds (excluding the Library). Capital Projects Fund Glen Capital Projects Fund Permanent Fund* Motor Fuel Tax Fund Corporate Purpose Bonds Fund Police Pension Fund Firefighters' Pension Fund Escrow Deposit Fund Special Service Area Bond Fund Joint Emergency Telephone Systems Board Fund FireCommunity DevelopmentDepartmentsCorporate Fund* Police Special Fund Capital Projects Village Manager's OfficeAdministrative ServicesPublic WorksPoliceForeign Fire Fund Special Tax Allocation Fund (TIF)* Waukegan/Golf TIF Fund Glenview Water Fund* Glenview Sanitary Sewer Fund* Wholesale Water Fund Commuter Parking Fund Municipal Equipment Repair Fund Capital Equipment Replacement Fund Insurance and Risk Fund Facility Repair and Replacement Fund Special Revenue Enterprise Internal Service Trust & Agency Department/Fund Relationship Village of Glenview Adopted 2018 Budget 132 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 46,893,914 48,133,266 48,147,197 47,355,670 49,353,350 Contractual 49,928,132 51,395,646 51,579,529 51,007,080 51,556,417 Commodities 5,506,418 4,152,708 4,149,968 4,231,772 3,970,342 Other Charges 17,796,274 18,965,291 18,963,681 18,864,362 19,177,521 Capital Outlay 2,733,278 4,302,186 4,302,186 4,192,019 2,628,178 Total Operating Expenditures 122,858,017 126,949,097 127,142,562 125,650,904 126,685,808 Other Expenditures Interfund Charges 5,362,346 6,560,624 6,560,624 6,405,991 6,346,435 Capital Projects 15,528,080 17,199,756 19,803,867 19,741,616 15,796,645 Depreciation 1,847,440 1,810,956 1,810,956 1,822,797 1,847,440 Transfer Out 13,203,827 11,541,489 11,803,989 11,780,020 9,189,951 Total Other Expenditures 35,941,693 37,112,825 39,979,436 39,750,424 33,180,471 Total Expenditures 158,799,710 164,061,922 167,121,998 165,401,328 159,866,279 Funding Sources Corporate Fund 66,526,676 69,547,412 69,740,877 68,792,683 69,396,622 Police Special Fund 34 32,137 32,137 - 10,000 Foreign Fire Fund 94,105 110,000 110,000 110,000 110,000 Waukegan/Golf TIF Fund 129,671 839,935 839,935 928,842 936,005 Special Tax Allocation Fund 30,169,608 31,734,632 31,734,632 31,293,331 31,550,243 Glenview Water Fund 16,226,859 15,677,206 16,284,401 15,494,771 15,471,546 Glenview Sanitary Fund 2,255,563 2,976,523 3,209,808 3,080,575 2,818,729 Wholesale Water Fund 2,091,871 2,261,361 2,261,361 2,262,736 2,327,483 Commuter Parking Fund 428,675 584,074 584,074 634,047 951,820 North Maine Water & Sewer Fund 825,239 - - - - Municipal Equipment Replacement Fund 1,344,023 1,686,122 1,686,122 1,521,488 1,631,415 Capital Equipment Replacement Fund 1,728,381 1,697,478 1,697,478 2,144,498 1,506,545 Insurance and Risk Fund 7,855,810 8,193,107 8,193,107 8,226,580 8,161,598 Facility Repair and Replacement Fund 659,483 1,716,676 1,716,676 1,198,896 1,021,673 Police Pension Fund 4,070,456 4,237,432 4,237,432 4,259,948 4,438,985 Firefighters' Pension Fund 5,829,874 6,022,930 6,022,930 6,158,258 6,392,305 Escrow Deposit Fund - 1,000 1,000 1,000 - Special Service Area Bond Fund 554,744 369,075 369,075 372,047 342,985 Capital Projects Fund 8,953,455 9,190,584 10,954,215 10,669,814 4,719,330 Glen Capital Projects Fund 4,317,493 273,006 273,006 991,753 3,696,113 Village Permanent Fund 1,175,674 2,781,850 3,044,350 3,026,710 60,000 Motor Fuel Tax Fund 1,356,017 1,940,000 1,940,000 2,043,969 2,115,200 Corporate Purpose Bonds Fund 2,206,000 2,189,382 2,189,382 2,189,382 2,207,682 Total Funds Sources 158,799,710 164,061,922 167,121,998 165,401,328 159,866,279 Department Summary All Funds and Departments Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 133 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget Expenditures By Department Board of Trustees 389,463 441,595 453,819 450,909 443,646 General Government 42,293,298 47,254,515 47,020,836 46,472,364 44,855,966 Village Manager's Office 16,616,606 18,303,402 18,633,399 18,362,438 17,932,730 Administrative Services 7,788,848 8,134,949 8,196,695 8,306,856 7,755,082 Public Works 27,077,463 26,129,515 26,180,028 25,322,028 25,177,890 Police 17,471,728 17,631,139 17,746,002 17,719,082 18,055,284 Fire 22,029,721 22,269,578 22,288,917 22,338,666 23,083,736 Community Development 25,132,582 23,897,229 26,602,302 26,428,985 22,561,945 Total Expenditures 158,799,710 164,061,922 167,121,998 165,401,328 159,866,279 Full Time Positions by Department Board of Trustees - - - - - General Government - - - - - Village Manager's Office 45.00 52.00 53.00 54.00 54.00 Administrative Services 14.63 14.63 14.63 14.63 12.62 Public Works 48.38 48.38 48.38 48.38 47.38 Police 75.00 75.00 75.00 75.00 75.00 Fire 81.00 81.00 81.00 81.00 81.00 Community Development 17.00 17.00 17.00 16.00 16.00 Total Full Time Positions 281.00 288.00 289.00 289.00 286.00 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 5.00 5.00 Administrative Services 2.55 2.55 2.55 2.10 3.20 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 13.10 13.10 13.10 11.90 13.00 Total Full Time Equivalents 294.10 301.10 302.10 300.90 299.00 Department Summary Continued Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 134   Board of Trustees Special Appropriations Village of Glenview Adopted 2018 Budget 135 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 49,562 66,762 66,762 67,621 75,461 Contractual 339,522 356,483 356,408 352,639 365,835 Commodities 379 18,350 30,649 30,649 2,350 Other Charges - - - - - Total Operating Expenditures 389,463 441,595 453,819 450,909 443,646 Total Expenditures 389,463 441,595 453,819 450,909 443,646 Funding Sources Corporate Fund 389,463 441,595 453,819 450,909 443,646 Total Funds Sources 389,463 441,595 453,819 450,909 443,646 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 2017 Village of Glenview Adopted 2018 Budget 136 Board of Trustees The Village of Glenview operates a council-manager form of municipal government that includes a Board of Trustees (Village President and six Trustees all of which are elected at large) that acts as the corporate authority, and a Village Manager who acts as the Chief Administrative Officer and is appointed by the Village President with the concurrence of the Village Board. 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 advice and 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 Board also establishes local laws and 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. 2017 Accomplishments  Continued focus on strong budget and financial management for overall fiscal health and the development of a balanced 2017 budget within fund balance policies  Authorized reconstruction of the Downtown streetscape.  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 restaurant 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  Hired a new Village Manager Expenditure Analysis  There are no significant changes between the 2017 Projections and 2018 Budget  Contractual expenditures include a membership to the Northwest Municipal Conference, Illinois Municipal League, and funding for the Recording Secretary Village of Glenview Adopted 2018 Budget 137 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 8,767 8,720 8,720 8,757 8,720 Contractual 40,592 48,000 47,925 46,130 49,293 Commodities 379 350 12,649 12,649 350 Other Charges - - - - - Total Operating Expenditures 49,739 57,070 69,294 67,536 58,363 Total Expenditures 49,739 57,070 69,294 67,536 58,363 Funding Sources Corporate Fund 49,739 57,070 69,294 67,536 58,363 Total Funds Sources 49,739 57,070 69,294 67,536 58,363 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 2017 Village of Glenview Adopted 2018 Budget 138 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. Two of these programs have been funded for over twenty-five years (Youth Services of Glenview Northbrook and the North Shore Senior Services) while others are often temporary or limited in nature, 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 Summer Fest, and the 4th of July Parade and Twilight Show as well as various supplies needed for these events. For the 2018 budget, four organizations made a request to the Village Board for funding: Youth Services of Glenview and Northbrook; the 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 site Monday – Friday but limited to certain hours each day. The Senior Services Coordinator assists seniors in locating the services they need as well as running the loan closet and various assistance funds. Expenditure Analysis  The Youth Services appropriation for 2018 remains at the 2017 level of $130,000  The Senior Services appropriation includes funding for a Senior Services Coordinator, Angel Fund and housing grants. The 2017 appropriation was $144,483 and the 2018 appropriation is $147,292  The 2018 budget also includes a special appropriation of $30,000 for funding mental and/or behavioral health services based on an application process; these funds have been divided with Family Service Center receiving $18,000 and Josselyn Center receiving $12,000  Personnel expenditures include funding for Police, Fire and Public Works overtime to provide assistance at special events, including the 4th of July festivities and the Summer Fest Village of Glenview Adopted 2018 Budget 139 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 40,795 58,042 58,042 58,864 66,741 Contractual 298,930 308,483 308,483 306,509 316,542 Commodities - 18,000 18,000 18,000 2,000 Total Operating Expenditures 339,725 384,525 384,525 383,373 385,283 Total Expenditures 339,725 384,525 384,525 383,373 385,283 Funding Sources Corporate Fund 339,725 384,525 384,525 383,373 385,283 Total Funds Sources 339,725 384,525 384,525 383,373 385,283 Special Appropriations Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 140 General GovernmentGeneral Government Tax Increment Financing Corporate Purpose Bonds Fund Permanent Fund Escrow Deposit Fund Village of Glenview Adopted 2018 Budget 141 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel - 333,800 40,377 (27,064) 315,726 Contractual 23,441,737 25,335,097 25,312,161 24,853,171 25,193,963 Commodities 51,963 55,257 55,257 52,257 46,682 Other Charges 10,265,262 11,342,444 11,162,624 11,179,650 11,340,626 Capital Outlay (25,219) - - - - Total Operating Expenditures 33,733,743 37,066,598 36,570,419 36,058,014 36,896,997 Other Expenditures Interfund Charges 53,916 3,387 3,387 3,043 205,466 Transfer Out 8,493,722 10,184,530 10,447,030 10,420,088 7,753,503 Total Other Expenditures 8,547,638 10,187,917 10,450,417 10,423,131 7,958,969 Total Expenditures 42,281,381 47,254,515 47,020,836 46,481,145 44,855,966 Funding Sources Corporate Fund 10,008,664 11,162,711 10,666,532 10,450,717 11,502,932 Waukegan/Golf TIF 117,931 827,930 827,930 916,825 923,800 Special Tax Allocation Fund 28,785,029 30,291,642 30,291,642 29,887,730 30,161,552 Escrow Deposit Fund - 1,000 1,000 1,000 - Village Permanent Fund 1,175,674 2,781,850 3,044,350 3,035,491 60,000 Debt Service Fund 2,194,083 2,189,382 2,189,382 2,189,382 2,207,682 Total Funds Sources 42,281,381 47,254,515 47,020,836 46,481,145 44,855,966 General Government Department Summary General Government, Tax Increment Financing, Permanent Fund, Corporate Purpose Bonds Fund, and Escrow Deposit Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 142 General Government The purpose of General Government is to account for expenses that do not formally fall under a traditional operating department. These expenses include general personnel programs, economic incentives, budget contingency, and interfund transfers. The department also accounts for commodities used by staff located in Village Hall, such as office supplies and postage. Expenditure Analysis (Corporate Fund Only)  There are no significant changes between the 2017 Projection and the 2018 Budget  Contractual expenditures include funding for economic development agreements and other professional services Village of Glenview Adopted 2018 Budget 143 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel - 333,800 40,377 (27,064) 315,726 Contractual 2,892,284 3,133,135 3,110,199 2,981,174 3,028,876 Commodities 51,963 55,257 55,257 52,257 46,682 Other Charges (45,549) 449,250 269,430 278,425 450,000 Total Operating Expenditures 2,898,698 3,971,442 3,475,263 3,284,792 3,841,284 Other Expenditures Interfund Charges 1,229 3,387 3,387 3,043 205,466 Transfer Out 7,108,737 7,187,882 7,187,882 7,162,882 7,456,182 Total Other Expenditures 7,109,966 7,191,269 7,191,269 7,165,925 7,661,648 Total Expenditures 10,008,664 11,162,711 10,666,532 10,450,717 11,502,932 Funding Sources Corporate Fund 10,008,664 11,162,711 10,666,532 10,450,717 11,502,932 Total Funds Sources 10,008,664 11,162,711 10,666,532 10,450,717 11,502,932 General Government - Corporate Fund Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 144 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 first Glen TIF property tax collection year was 2000, and the projected Glen TIF sunset date is December 31, 2022. The Waukegan/Golf TIF was established in 2013 to fund infrastructure improvements required for redevelopment of the former Avon site located at the northeast corner of Waukegan and Golf roads. The first Waukegan/Golf TIF property tax collection year was 2016, and the projected Waukegan/Golf TIF sunset date is December 31, 2023. The Glen TIF The Special Tax Allocation Fund accounts for the revenues and expenditures of The Glen TIF. Contractual expenses include the distribution of $21,169,782 in 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 include nearly $8 million in debt principal, interest expense, and other 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 TIF As part of the redevelopment plan approved with this TIF, the Village Board agreed to provide a $3,500,000 incentive to the development to construct off-site infrastructure improvements on Waukegan Road and at the intersection of Waukegan/Golf that were needed to address current and projected traffic. The main expenses are per capita tuition charges paid to School Districts 34 and 219 and debt service. Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 20,490,258 22,106,962 22,106,962 21,792,695 22,105,087 Other Charges 8,107,947 8,703,812 8,703,812 8,703,062 8,682,944 Capital Outlay (25,219) - - - - Total Operating Expenditures 28,572,986 30,810,774 30,810,774 30,495,757 30,788,031 Other Expenditures Interfund Charges 52,687 - - - - Transfer Out 277,288 308,798 308,798 308,798 297,321 Total Other Expenditures 329,975 308,798 308,798 308,798 297,321 Total Expenditures 28,902,961 31,119,572 31,119,572 30,804,555 31,085,352 Funding Sources Waukegan/Golf TIF Fund 117,931 827,930 827,930 916,825 923,800 Special Tax Allocation Fund 28,785,029 30,291,642 30,291,642 29,887,730 30,161,552 Total Funds Sources 28,902,961 31,119,572 31,119,572 30,804,555 31,085,352 Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 145 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 $2,207,682 in 2018. Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Other Charges 2,194,083 2,189,382 2,189,382 2,189,382 2,207,682 Total Operating Expenditures 2,194,083 2,189,382 2,189,382 2,189,382 2,207,682 Other Expenditures Transfer Out 11,917 - - - - Total Other Expenditures 11,917 - - - - Total Expenditures 2,206,000 2,189,382 2,189,382 2,189,382 2,207,682 Funding Sources Debt Service Fund 2,206,000 2,189,382 2,189,382 2,189,382 2,207,682 Total Funds Sources 2,206,000 2,189,382 2,189,382 2,189,382 2,207,682 Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 146 Permanent Fund The Permanent Fund is mainly used to deposit the developer fee collected by the Village for serving as Master Developer for The Glen, and to provide resources for Village-wide improvements and economic development outside of The Glen TIF District. The fund is allowed to provide short-term liquidity for TIF District expenses. The developer fee was established as twenty percent of all land sales in The Glen TIF District, which is dedicated revenue to the Permanent Fund. For 2018, the projected $60,000 expense is related to planned closing costs for the sale of the former Bess Hardware site, a property the Village purchased in 2017. A final deposit in the approximate amount of $16 million is planned in 2022, which relates to an $11.2 million interdepartmental loan plus approximately $5 million in interest that the Village previously provided to the TIF District to avoid issuing additional bonds. Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 59,196 95,000 95,000 79,302 60,000 Other Charges 8,781 - - 8,781 - Total Operating Expenditures 67,976 95,000 95,000 88,083 60,000 Other Expenditures Transfer Out 1,107,697 2,686,850 2,949,350 2,947,408 - Total Other Expenditures 1,107,697 2,686,850 2,949,350 2,947,408 - Total Expenditures 1,175,674 2,781,850 3,044,350 3,035,491 60,000 Funding Sources Village Permanent Fund 1,175,674 2,781,850 3,044,350 3,035,491 60,000 Total Funds Sources 1,175,674 2,781,850 3,044,350 3,035,491 60,000 Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 147 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 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Other Charges - - - - - Total Operating Expenditures - - - - - Other Expenditures Transfer Out - 1,000 1,000 1,000 - Total Other Expenditures - 1,000 1,000 1,000 - Total Expenditures - 1,000 1,000 1,000 - Funding Sources Escrow Deposit Fund - 1,000 1,000 1,000 - Total Funds Sources - 1,000 1,000 1,000 - Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 148  Village Manager's Office Administration Communications Human Resources Administration Employee Benefits Risk Management Legal Services Joint Dispatch Village of Glenview Adopted 2018 Budget 149 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 6,364,723 7,155,049 7,193,581 6,800,570 7,680,140 Contractual 7,924,389 8,101,872 8,224,872 8,410,427 8,191,130 Commodities 31,883 36,960 36,960 33,922 37,610 Other Charges 199,109 242,135 410,600 375,613 176,915 Capital Outlay 27,426 750,000 750,000 724,520 - Total Operating Expenditures 14,547,530 16,286,016 16,616,013 16,345,052 16,085,795 Other Expenditures Interfund Charges 1,673,056 1,613,469 1,613,469 1,613,469 1,596,935 Capital Projects - - - - - Transfer Out 396,020 403,917 403,917 403,917 250,000 Total Other Expenditures 2,069,077 2,017,386 2,017,386 2,017,386 1,846,935 Total Expenditures 16,616,606 18,303,402 18,633,399 18,362,438 17,932,730 Funding Sources Corporate Fund 8,646,625 9,992,660 10,322,657 10,025,278 9,654,814 Special Tax Allocation Fund 90,542 92,501 92,501 93,685 94,090 Glenview Water Fund 2,790 3,300 3,300 3,300 3,300 Glenview Sanitary Fund 698 1,200 1,200 1,200 1,200 Wholesale Water Fund 20,142 20,634 20,634 12,395 17,728 North Maine Water & Sewer Fund - - - - - Insurance and Risk Fund 7,855,810 8,193,107 8,193,107 8,226,580 8,161,598 Total Funds Sources 16,616,606 18,303,402 18,633,399 18,362,438 17,932,730 Personnel Budget by Division Full Time Positions Administration 4.00 4.00 4.00 4.00 4.00 Communications - - - 1.00 1.00 Human Resources Administration 1.40 1.40 2.10 2.10 1.90 Risk Management 0.60 0.60 0.90 0.90 1.10 Joint Dispatch 39.00 46.00 46.00 46.00 46.00 Total Full Time 45.00 52.00 53.00 54.00 54.00 Part Time Positions Administration - - - - - Communications 1.65 1.65 1.65 0.90 0.90 Human Resources Administration 0.53 0.53 0.53 0.53 0.38 Risk Management 0.23 0.23 0.23 0.23 0.38 Joint Dispatch 3.35 3.35 3.35 3.35 3.35 Total Part Time 5.75 5.75 5.75 5.00 5.00 Total Full Time Equivalents 50.75 57.75 58.75 59.00 59.00 Village Manager's Department Summary Administration, Communications, Human Resources, Legal, and Joint Dispatch Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 150 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. 2017 Accomplishments  Coordinated 100th Celebration of the Glenview Bear statue 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. Village of Glenview Adopted 2018 Budget 151 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 947,704 822,292 784,814 777,758 782,916 Contractual 105,345 55,698 80,698 74,548 17,265 Other Charges 12,505 8,900 8,900 7,000 10,475 Capital Outlay - - - - - Total Operating Expenditures 1,065,554 886,890 874,412 859,306 810,656 Total Expenditures 1,065,554 886,890 874,412 859,306 810,656 Funding Sources Corporate Fund 977,086 796,415 783,937 775,886 721,498 Special Tax Allocation Fund 68,327 69,841 69,841 71,025 71,430 Wholesale Water Fund 20,142 20,634 20,634 12,395 17,728 Total Funds Sources 1,065,554 886,890 874,412 859,306 810,656 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 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 N/A - - - - - Total Part Time - - - - - Total Full Time Equivalents 4.00 4.00 4.00 4.00 4.00 Village Manager's Office Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 152 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 and annual Veteran’s Day parades. The volunteers of GVTV dedicate over 4,000 hours of their time annually. 2017 Accomplishments  Coordinated 100th year Celebration of the Glenview Bear statue  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 2017 Projections and the 2018 Budget  Contractual expenditures include the printing and mailing of the Glenview Village Report Newsletter Village of Glenview Adopted 2018 Budget 153 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 152,406 152,473 152,473 181,187 183,546 Contractual 67,955 110,375 110,375 86,070 87,620 Commodities 1,942 2,410 2,410 2,350 2,410 Other Charges 1,195 1,900 1,900 1,850 1,900 Total Operating Expenditures 223,498 267,158 267,158 271,457 275,476 Total Expenditures 223,498 267,158 267,158 271,457 275,476 Funding Sources Corporate Fund 223,498 267,158 267,158 271,457 275,476 Total Funds Sources 223,498 267,158 267,158 271,457 275,476 Full Time Positions Cable TV Coordinator - - - 1.00 1.00 Total Full Time - - - 1.00 1.00 Part Time Positions Communications Manager 0.75 0.75 0.75 0.75 0.75 Cable TV Technician 0.90 0.90 0.90 0.15 0.15 Total Part Time 1.65 1.65 1.65 0.90 0.90 Total Full Time Equivalents 1.65 1.65 1.65 1.90 1.90 Communications Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 154 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. 2017 Accomplishments  Managed and supported several recruitments  Updated existing job descriptions, including the physical requirements of each position  Updated several employee policies, including but not limited to the Harassment, Discrimination, Bullying and Anti-Retaliation, Unpaid Leave of Absences and FMLA, Computer Use and Social Media Policies. 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 2018 Budget 155 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 235,154 216,189 274,201 276,201 261,889 Contractual 103,460 68,845 93,845 113,440 141,857 Commodities 1,149 1,500 1,500 272 2,000 Other Charges 155,109 167,750 142,750 123,453 109,050 Total Operating Expenditures 494,873 454,284 512,296 513,366 514,796 Other Expenditures Interfund Charges 1,489,400 1,404,657 1,404,657 1,404,657 1,403,491 Total Other Expenditures 1,489,400 1,404,657 1,404,657 1,404,657 1,403,491 Total Expenditures 1,984,273 1,858,941 1,916,953 1,918,023 1,918,287 Funding Sources Corporate Fund 1,984,273 1,858,941 1,916,953 1,918,023 1,918,287 Total Funds Sources 1,984,273 1,858,941 1,916,953 1,918,023 1,918,287 Full Time Positions Human Resources Director 0.70 0.70 0.70 0.70 0.70 Human Resources Assistant Director 0.70 0.70 0.70 0.70 0.50 Human Resources Generalist - - 0.70 0.70 0.70 Total Full Time 1.40 1.40 2.10 2.10 1.90 Part Time Positions Human Resources Assistant 0.53 0.53 0.53 0.53 0.38 Total Part Time 0.53 0.53 0.53 0.53 0.38 Total Full Time Equivalents 1.93 1.93 2.63 2.63 2.28 Human Resources Administration Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 156 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. 2017 Accomplishments  Executed an incentive and outcome based wellness program  Implemented a supplemental Medicare plan for retirees  Introduced two new voluntary benefits to employees, including a vision and supplemental life insurance plan  Successfully managed and supported the 2018 open enrollment process Expenditure Analysis  Personnel expenses are budgeted to be $425,136 in 2018 for the Insurance Opt-Out program, Dental Reimbursement program and the incentive based Wellness Program  Contractual expenditures include health insurance premiums which are projected to be $5,466,477 in 2017, while the 2018 Budget is $5,692,618, which is a 4% increase, in part due to the increase in health insurance premiums for 2018  Contractual expenditures also include claim administration for the dental reimbursement program, flexible spending and employee assistance program Village of Glenview Adopted 2018 Budget 157 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 335,224 435,040 435,040 396,074 425,136 Contractual 5,451,782 5,587,384 5,587,384 5,483,783 5,734,787 Other Charges 1,638 - - - - Total Operating Expenditures 5,788,644 6,022,424 6,022,424 5,879,857 6,159,923 Total Expenditures 5,788,644 6,022,424 6,022,424 5,879,857 6,159,923 Funding Sources Insurance and Risk Fund 5,788,644 6,022,424 6,022,424 5,879,857 6,159,923 Total Funds Sources 5,788,644 6,022,424 6,022,424 5,879,857 6,159,923 Employee Benefits Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 158 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. 2017 Accomplishments  Evaluated the Village’s excess liability insurance options for 2018 Village Board consideration  Implemented a new workplace injury and property damage incident reporting form  Offered ALICE/Active Shooter training to all employees  Evaluated service providers to provide the annual physicals for Firefighters’ and Police Officers  Assessed service providers for Third Party Claims Administration Expenditure Analysis  Contractual expenditures include insurance premiums and claim expenses. The 2017 Projections are based on actual experience and outstanding claims. The 2018 Budget is based on the actuarial estimates that use a 55% confidence interval  Other Charges include funding for injury prevention Village of Glenview Adopted 2018 Budget 159 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 181,859 254,245 254,245 185,535 280,342 Contractual 1,346,075 1,388,521 1,388,521 1,549,914 1,326,103 Other Charges 3,340 9,000 9,000 5,845 15,230 Total Operating Expenditures 1,531,274 1,651,766 1,651,766 1,741,294 1,621,675 Other Expenditures Transfer Out 396,020 403,917 403,917 403,917 250,000 Total Other Expenditures 396,020 403,917 403,917 403,917 250,000 Total Expenditures 1,927,295 2,055,683 2,055,683 2,145,211 1,871,675 Funding Sources Insurance and Risk Fund 1,927,295 2,055,683 2,055,683 2,145,211 1,871,675 Total Funds Sources 1,927,295 2,055,683 2,055,683 2,145,211 1,871,675 Full Time Positions Human Resources Director 0.30 0.30 0.30 0.30 0.30 Human Resources Assistant Director 0.30 0.30 0.30 0.30 0.50 Human Resources Generalist - - 0.30 0.30 0.30 Total Full Time 0.60 0.60 0.90 0.90 1.10 Part Time Positions Human Resources Assistant 0.23 0.23 0.23 0.23 0.38 Total Part Time 0.23 0.23 0.23 0.23 0.38 Total Full Time Equivalents 0.83 0.83 1.13 1.13 1.48 Risk Management Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 160 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 taxpayers’ 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. 2017 Accomplishments  Negotiated Purchase and Sale Agreement for the former Village Hall site and the former Bess Hardware site  Negotiated and drafted agreements for Metra land swap  Obtained dismissals, with prejudice, of several personal injury complaints filed against Village Expenditure Analysis  Contractual expenditures are expected to decrease in 2018 with major litigation concluded Village of Glenview Adopted 2018 Budget 161 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 689,326 664,329 737,329 862,216 705,204 Total Operating Expenditures 689,326 664,329 737,329 862,216 705,204 Total Expenditures 689,326 664,329 737,329 862,216 705,204 Funding Sources Corporate Fund 523,752 522,169 595,169 633,544 548,044 Special Tax Allocation Fund 22,215 22,660 22,660 22,660 22,660 Glenview Water Fund 2,790 3,300 3,300 3,300 3,300 Glenview Sanitary Fund 698 1,200 1,200 1,200 1,200 North Maine Water & Sewer Fund - - - - - Insurance and Risk Fund 139,871 115,000 115,000 201,512 130,000 Total Funds Sources 689,326 664,329 737,329 862,216 705,204 Legal Services Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 162 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,Winnetka, and Lindenhurst for services that began in 2017. As of June 2017, Glenview provides 9-1-1 and police and fire dispatch services for 19 agencies in 14 communities, serving a population of approximately 235,000 citizens. 2017 Accomplishments  Consolidated Glencoe Public Safety and Northfield, Kenilworth, Winnetka, and Lindenhurst Police Departments and 9-1-1 into Glenview Public Safety Dispatch Center  Successfully submitted consolidation plan for Joint Emergency Telephone Systems Board (JETSB); established JETSB fund; coordinated meetings for all dispatch communities Expenditure Analysis  Personnel expenditures increased from the 2017 Projection to the 2018 Budget as a full year’s salary of 1 new Supervisor and 5 new Telecommunicators is included due to expanded Joint Dispatch services  The Interfund Charges are for reserving funds to replace the Joint Dispatch Center fixed assets (i.e. radio consoles, workstations, and phone system) Village of Glenview Adopted 2018 Budget 163 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 4,512,376 5,274,810 5,292,808 4,983,815 5,746,311 Contractual 160,446 226,720 226,720 240,456 178,294 Commodities 28,791 33,050 33,050 31,300 33,200 Other Charges 25,321 54,585 248,050 237,465 40,260 Capital Outlay 27,426 750,000 750,000 724,520 - Total Operating Expenditures 4,754,361 6,339,165 6,550,627 6,217,556 5,998,065 Other Expenditures Interfund Charges 183,656 208,812 208,812 208,812 193,444 Total Other Expenditures 183,656 208,812 208,812 208,812 193,444 Total Expenditures 4,938,017 6,547,977 6,759,439 6,426,368 6,191,509 Funding Sources Corporate Fund 4,938,017 6,547,977 6,759,439 6,426,368 6,191,509 Total Funds Sources 4,938,017 6,547,977 6,759,439 6,426,368 6,191,509 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 6.00 6.00 6.00 6.00 QA Training Officer - 1.00 1.00 1.00 1.00 Telecommunicator I 9.00 8.00 8.00 7.00 7.00 Telecommunicator II 23.00 29.00 29.00 30.00 30.00 Total Full Time 39.00 46.00 46.00 46.00 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 49.35 49.35 49.35 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 2017 Village of Glenview Adopted 2018 Budget 164 Administrative Services Administration Support Services Geographical Information Systems Information Technology Finance Capital Replacement Resolution Center Strategic Services Records Village of Glenview Adopted 2018 Budget 165 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 1,887,593 1,814,929 1,867,590 1,751,220 1,697,802 Contractual 3,561,210 3,987,009 3,996,019 3,781,163 3,916,528 Commodities 374,198 364,262 364,262 361,435 354,079 Other Charges 27,722 52,320 52,395 49,585 41,306 Capital Outlay 1,556,858 1,469,053 1,469,053 1,916,073 1,263,592 Total Operating Expenditures 7,407,581 7,687,573 7,749,319 7,859,476 7,273,307 Other Expenditures Interfund Charges 381,267 447,376 447,376 447,376 481,775 Total Other Expenditures 381,267 447,376 447,376 447,376 481,775 Total Expenditures 7,788,848 8,134,949 8,196,695 8,306,852 7,755,082 Funding Sources Corporate Fund 5,391,438 5,466,338 5,711,084 5,388,282 5,379,687 Waukegan/Golf TIF Fund 11,740 12,005 12,005 12,017 12,205 Special Tax Allocation Fund 129,287 147,459 147,459 141,639 137,190 Glenview Water Fund 485,887 563,265 563,265 555,439 529,067 Glenview Sanitary Fund 17,461 47,501 47,501 47,074 105,653 Wholesale Water Fund 14,158 10,223 10,223 10,223 10,355 Commuter Parking Fund - 7,680 7,680 7,680 21,296 North Maine Water & Sewer Fund 10,496 - - - - Capital Equipment Replacement Fund 1,728,381 1,697,478 1,697,478 2,144,498 1,506,545 Total Funds Sources 7,788,848 7,951,949 8,196,695 8,306,852 7,713,168 Personnel Budget by Division Full Time Positions Administration 2.35 2.35 2.35 2.35 2.05 GIS and CADD 1.00 1.00 1.00 1.00 - Finance 1.45 1.45 1.45 1.45 1.20 Resolution Center 4.63 4.63 4.63 4.63 4.62 Strategic Services 2.00 2.00 2.00 2.00 1.35 Records 3.20 3.20 3.20 3.20 3.40 Total Full Time 14.63 14.63 14.63 14.63 12.62 Part Time Positions Administration - - - - - GIS and CADD - - - - - Finance - - - - - Resolution Center 0.75 0.75 0.75 0.30 1.40 Strategic Services - - - - - Records 1.80 1.80 1.80 1.80 1.80 Total Part Time 2.55 2.55 2.55 2.10 3.20 Total Full Time Equivalents 17.18 17.18 17.18 16.73 15.82 Administrative Services Department Summary Administration, Geographic Information Systems, Information Technology, Finance, Capital Replacement, Resolution Center, Strategic Services and Records Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 166 Administration The executive function of the Administrative Services Department includes two full-time positions, the Director and Deputy Director and 32.5% of the Administrative Services Manager position. This office oversees activities of the divisions and provides project management support. 2017 Accomplishments  Finalized service-level reporting and updated the computer standards for the GovIT Consortium  Coordinated the update of the Facilities Repair and Replacement fund including the addition of seven facilities  Managed the Village’s participation in the Illinois Comptroller’s Local Debt Recovery Program Expenditure Analysis  Contractual expenditures include dues and memberships, and printing  Other Charges include funding for training 407,289 1,980 10,773 347,446 2,584 5,746 Personnel Contractual Other Charges 2017 Projection 2018 Budget Village of Glenview Adopted 2018 Budget 167 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 416,771 388,488 402,199 407,289 347,446 Contractual 2,746 1,980 1,980 1,980 2,584 Other Charges 3,297 10,060 10,060 10,773 5,746 Total Operating Expenditures 422,813 400,528 414,239 420,042 355,776 Total Expenditures 422,813 400,528 414,239 420,042 355,776 Funding Sources Corporate Fund 390,562 367,529 381,240 386,567 288,566 Glenview Water Fund 32,251 32,999 32,999 33,475 44,823 Glenview Sanitary Fund - - - - 11,217 Facility Repair and Replacement Fund - - - - 11,170 Total Funds Sources 422,813 400,528 414,239 420,042 355,776 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 0.95 Administrative Services Manager 0.35 0.35 0.35 0.35 0.10 Total Full Time 2.35 2.35 2.35 2.35 2.05 Part Time NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 2.35 2.35 2.35 2.35 2.05 Administration Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 168 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. 2017 Accomplishments  Updated the data model with new dispatch customer street addresses and intersections  Supported a customer water and sewer connection analysis to ensure accurate billing  Presented the Heritage Tree and Green Infrastructure Story Maps at the Natural Resources Commission Expenditure Analysis  Personnel expenditures decreased due to attrition of the 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 2018 Budget 169 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 110,351 109,715 109,715 78,278 - Contractual 205,523 217,569 217,569 215,375 252,623 Commodities - - - - - Other Charges - 180 180 285 - Capital Outlay - - - - - Total Operating Expenditures 315,874 327,464 327,464 293,938 252,623 Total Expenditures 315,874 327,464 327,464 293,938 252,623 Funding Sources Corporate Fund 285,500 296,347 296,347 267,587 237,612 Special Tax Allocation Fund 6,655 7,060 7,060 6,987 7,228 Glenview Water Fund 22,696 22,971 22,971 18,289 6,672 Glenview Sanitary Fund 1,024 1,086 1,086 1,075 1,111 Total Funds Sources 315,874 327,464 327,464 293,938 252,623 Personnel Budget by Position Full Time CADD/GIS Technician 1.00 1.00 1.00 1.00 - Total Full Time 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 - Geographic Information Systems (GIS) Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 170 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. 2017 Accomplishments  Installed equipment for the Dispatch expansion and the Dispatch communications kiosk in the Police Lobby  Migrated Police to new crash reporting software  Renegotiated the cellular contract to aggregate and reduce data usage for a 5% ongoing monthly savings  Updated the phone system hardware and wireless access point firmware  Coordinated final phone circuit disconnects as the Starcomm radio migration completed Expenditure Analysis  Contractual expenditures are projected to increase in 2018 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 Village of Glenview Adopted 2018 Budget 171 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel - - - - - Contractual 2,132,163 2,500,678 2,509,763 2,269,605 2,451,846 Commodities 202,553 135,037 135,037 132,560 109,026 Other Charges 18,928 25,875 25,875 25,875 20,875 Capital Outlay - - - - - Total Operating Expenditures 2,353,644 2,661,590 2,670,675 2,428,040 2,581,747 Other Expenditures Interfund Charges 381,267 447,376 447,376 447,376 481,775 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 381,267 447,376 447,376 447,376 481,775 Total Expenditures 2,734,911 3,108,966 3,118,051 2,875,416 3,063,522 Funding Sources Corporate Fund 2,580,041 2,830,127 2,839,212 2,604,771 2,813,168 Special Tax Allocation Fund 40,202 56,119 56,119 50,267 44,237 Glenview Water Fund 102,185 179,142 179,142 177,138 153,714 Wholesale Water Fund 4,200 - - - - Glenview Sanitary Fund 8,283 35,898 35,898 35,560 31,107 Commuter Parking Fund - 7,680 7,680 7,680 21,296 Total Funds Sources 2,734,911 3,108,966 3,118,051 2,875,416 3,063,522 Information Technology Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 172 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. 2017 Accomplishments  Received an unqualified “clean” audit opinion for the Village for FY 2016  Submitted and received the Government Finance Officers Association annual Certificate of Achievement for Excellence in Financial Reporting Award for year ending December 31, 2016  Submitted and received the Government Finance Officers Association annual Distinguished Budget Presentation Award for FY 2017  Participated in the formation and conducted the financial management for the Glenview Joint ETSB  Implemented a Local Motor Fuel Tax increase from 2 to 4 cents per gallon effective January 1, 2017 to address rising road construction costs Expenditure Analysis  Contractual expenditures include services for accounting, accounts receivable, accounts payable, financial reporting and other financial support Village of Glenview Adopted 2018 Budget 173 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 213,557 186,186 193,411 178,609 173,526 Contractual 1,098,223 1,139,152 1,139,077 1,164,698 1,123,971 Other Charges 1,067 8,525 8,600 7,803 5,735 Capital Outlay - - - - - Total Operating Expenditures 1,312,847 1,333,863 1,341,088 1,351,110 1,303,232 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 1,312,847 1,333,863 1,341,088 1,351,110 1,303,232 Funding Sources Corporate Fund 1,119,453 1,138,148 1,145,373 1,155,185 1,074,580 Waukegan/Golf TIF Fund 11,740 12,005 12,005 12,017 12,205 Special Tax Allocation Fund 82,430 84,280 84,280 84,385 85,725 Glenview Water Fund 70,616 78,690 78,690 78,861 93,297 Wholesale Water Fund 9,958 10,223 10,223 10,223 10,355 Glenview Sanitary Fund 8,154 10,517 10,517 10,439 27,070 North Maine Water & Sewer Fund 10,496 - - - - Total Funds Sources 1,312,847 1,333,863 1,341,088 1,351,110 1,303,232 Personnel Budget by Position Full Time Assistant Director of Administrative Services - - - - 0.05 Purchasing Manager 1.00 1.00 1.00 1.00 0.50 Management Analyst - - - - 0.15 Administrative Services Manager 0.45 0.45 0.45 0.45 0.50 Total Full Time 1.45 1.45 1.45 1.45 1.20 Part Time NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 1.45 1.45 1.45 1.45 1.20 Finance Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 174 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. 2017 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 maintaining a fund balance of 37% (down from 40% in 2016) 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 2018 Capital Outlay expenditures include four squad cars and one SUV for the Police Department, and five trucks and a skid steer for the Public Works Department, including vehicle outfitting Village of Glenview Adopted 2018 Budget 175 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel - - - - - Contractual - - - - - Commodities 171,523 228,425 228,425 228,425 242,953 Other Charges - - - - - Capital Outlay 1,556,858 1,469,053 1,469,053 1,916,073 1,263,592 Total Operating Expenditures 1,728,381 1,697,478 1,697,478 2,144,498 1,506,545 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 1,728,381 1,697,478 1,697,478 2,144,498 1,506,545 Funding Sources Capital Equipment Replacement Fund 1,728,381 1,697,478 1,697,478 2,144,498 1,506,545 Total Funds Sources 1,728,381 1,697,478 1,697,478 2,144,498 1,506,545 Capital Replacement Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 176 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. 2017 Accomplishments  Implemented online portal where water customers can view their consumption, see past bills, and usage notifications including leak alerts  Supported 2017 implementation of new restaurant inspection fees and business license fees Expenditure Analysis  The 2018 Budget includes an increase of 2 part-time personnel. Those positions were previously in the contractual category  Contractual expenditures include utility billing printing services and postage for utility bills.  Other Charges include funding for staff training Village of Glenview Adopted 2018 Budget 177 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 566,849 549,914 549,914 537,990 581,004 Contractual 117,363 120,420 120,420 123,445 79,114 Commodities - - - - - Other Charges 156 1,300 1,300 - 1,300 Capital Outlay - - - - - Total Operating Expenditures 684,367 671,634 671,634 661,435 661,418 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 684,367 671,634 671,634 661,435 661,418 Funding Sources Corporate Fund 426,228 422,171 422,171 413,759 395,709 Glenview Water Fund 258,139 249,463 249,463 247,676 230,561 Glenview Sanitary Fund - - - - 35,148 Total Funds Sources 684,367 671,634 671,634 661,435 661,418 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 3.62 Total Full Time 4.63 4.63 4.63 4.63 4.62 Part Time Customer Service Representative 0.75 0.75 0.75 0.30 0.30 Cashier - - - - 1.10 Total Part Time 0.75 0.75 0.75 0.30 1.40 Total Full Time Equivalents 5.38 5.38 5.38 4.93 6.02 Resolution Center Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 178 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. 2017 Accomplishments  Managed the spring recruitment and hiring for the Partial Special Census which commenced in June and was finalized in December  Built internal collaboration sites for fulfilling subpoenas, managing agreements and tracking new applicants for hire  Deployed tablets for commission members to pilot electronic delivery of commission agenda packets  Continue to manage the Kronos/Workforce Central and Telestaff automated timekeeping and scheduling project  Created centralized fileshare for the collection and management of certificates of insurance Expenditure Analysis  Current staffing of the division includes two full-time administrative staff Village of Glenview Adopted 2018 Budget 179 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 206,582 192,406 194,008 130,711 131,757 Contractual 4,929 6,875 6,875 5,760 5,315 Commodities - 200 200 100 200 Other Charges 3,459 3,850 3,850 3,850 3,850 Capital Outlay - - - - - Total Operating Expenditures 214,970 203,331 204,933 140,421 141,122 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 214,970 203,331 204,933 140,421 141,122 Funding Sources Corporate Fund 214,970 203,331 204,933 140,421 141,122 Total Funds Sources 214,970 203,331 204,933 140,421 141,122 Full Time Positions Strategic Services Manager 1.00 1.00 1.00 1.00 0.50 Management Analyst 1.00 1.00 1.00 1.00 0.85 Total Full Time 2.00 2.00 2.00 2.00 1.35 Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 2.00 2.00 2.00 2.00 1.35 Strategic Services Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 180 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. 2017 Accomplishments  Established a non-suit ticket process for when the Cale commuter parking system is down for update  Assumed responsibilities for Chauffer Licensing  Added commuter flexible spending cards as a payment option for online services Expenditure Analysis  Current staffing of the division includes three full-time administrative staff, 20% of one full-time administrative staff and three part-time Customer Service Representatives Village of Glenview Adopted 2018 Budget 181 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 373,484 388,220 418,343 418,343 464,069 Contractual 263 335 335 300 1,075 Commodities 122 600 600 350 1,900 Other Charges 816 2,530 2,530 1,003 3,800 Total Operating Expenditures 374,685 391,685 421,808 419,996 470,844 Total Expenditures 374,685 391,685 421,808 419,996 470,844 Funding Sources Corporate Fund 374,685 391,685 421,808 419,992 428,930 Commuter Parking Fund - - - 4 41,914 Total Funds Sources 374,685 391,685 421,808 419,996 470,844 Full Time Positions Administrative Services Manager 0.20 0.20 0.20 0.20 0.40 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 1.00 1.00 1.00 Total Full Time 3.20 3.20 3.20 3.20 3.40 Part Time Positions Customer Service Representative 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 5.00 5.00 5.00 5.00 5.20 Records Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 182 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 2018 Budget 183 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 6,337,808 6,252,762 6,316,513 6,016,699 6,177,704 Contractual 11,729,875 10,871,692 10,896,193 10,837,872 11,008,259 Commodities 4,625,727 3,211,767 3,201,331 3,292,566 3,046,461 Other Charges 74,852 63,849 36,545 33,645 37,870 Capital Outlay 919,590 2,050,996 2,050,996 1,551,426 1,354,586 Total Operating Expenditures 23,687,852 22,451,066 22,501,579 21,732,208 21,624,880 Other Expenditures Interfund Charges 1,756,321 2,829,051 2,829,051 2,740,422 2,492,206 Transfer Out 1,633,290 849,398 849,398 849,398 1,060,804 Total Other Expenditures 3,389,610 3,678,449 3,678,449 3,589,820 3,553,010 Total Expenditures 27,077,463 26,129,515 26,180,028 25,322,028 25,177,890 Funding Sources Corporate Fund 8,873,791 9,308,182 9,385,999 9,453,254 8,862,277 Special Tax Allocation Fund 822,454 983,196 983,196 953,356 943,233 Glenview Water Fund 11,513,981 8,969,384 8,969,384 8,729,653 9,015,560 Glenview Sanitary Fund 700,458 796,774 769,470 736,617 711,592 Wholesale Water Fund 1,994,755 2,167,688 2,167,688 2,177,302 2,236,584 Commuter Parking Fund 353,775 501,493 501,493 551,462 766,726 North Maine Water & Sewer Fund 814,743 - - - - Municipal Equipment Replacement Fund 1,344,023 1,686,122 1,686,122 1,521,488 1,631,415 Facility Repair and Replacement Fund 659,483 1,716,676 1,716,676 1,198,896 1,010,503 Total Funds Sources 27,077,463 26,129,515 26,180,028 25,322,028 25,177,890 Personnel Budget by Division Full Time Positions Administration 5.00 5.00 5.00 5.00 5.00 Streets and Forestry 20.60 20.60 20.60 20.60 15.96 Facilities 3.38 3.38 3.38 3.38 3.38 Water and Sewer 16.40 16.40 16.40 16.40 20.04 Fleet Services 3.00 3.00 3.00 3.00 3.00 Total Full Time 48.38 48.38 48.38 48.38 47.38 Part Time Positions Administration 0.50 0.50 0.50 0.50 0.50 Streets and Forestry 0.50 0.50 0.50 0.50 0.50 Facilities 0.25 0.25 0.25 0.25 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 50.38 50.38 50.38 50.38 49.38 Public Works Department Summary Administration, Facilities, Streets and Forestry, Water and Sewer, and Fleet Services Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 184 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. 2017 Accomplishments  Established and managed performance metrics and goals to ensure the efficient delivery of services by tracking resources, productivity, and efficiency targets monthly to determine progress  Completed Automated Meter Infrastructure Project to upgrade 16,000 water meters  Managed the transition of the management of the Glen Town Center parking decks and landscaping from outside vendors to Village staff  Reviewed staffing levels and through attrition eliminated one full-time Maintenance Equipment Operator (MEO) position Expenditure Analysis  Cost of living increases resumed for MEOs in 2018 per bargaining unit agreement  Contractual expenditures are increasing in 2018 from the 2017 projection due to an anticipated increase to contracts based on 3 percent or the Consumer Price Index (CPI) Village of Glenview Adopted 2018 Budget 185 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 5,369,096 5,260,136 5,315,539 5,023,016 5,166,450 Contractual 194,180 274,512 259,692 266,339 286,111 Commodities 33,191 49,820 49,820 47,044 37,220 Other Charges 70,512 55,594 28,290 25,390 27,595 Capital Outlay - - - - - Total Operating Expenditures 5,666,979 5,640,062 5,653,341 5,361,789 5,517,376 Other Expenditures Interfund Charges 1,567,766 1,733,217 1,733,217 1,645,969 1,728,286 Transfer Out 1,633,290 849,398 849,398 849,398 865,130 Total Other Expenditures 3,201,056 2,582,615 2,582,615 2,495,367 2,593,416 Total Expenditures 8,868,035 8,222,677 8,235,956 7,857,156 8,110,792 Funding Sources Corporate Fund 3,978,523 4,068,214 4,123,617 3,929,660 3,504,659 Glenview Water Fund 2,607,057 2,596,453 2,584,133 2,427,732 3,011,670 Glenview Sanitary Fund 560,434 553,565 526,261 493,954 520,789 Wholesale Water Fund 907,598 1,004,445 1,001,945 1,005,810 1,073,674 North Maine Water & Sewer Fund 814,423 - - - - Total Funds Sources 8,868,035 8,222,677 8,235,956 7,857,156 8,110,792 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 2.00 2.00 2.00 2.00 2.00 Administrative Coordinator 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 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 5.50 5.50 5.50 5.50 5.50 Administration Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 186 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. 2017 Accomplishments  Public Works interior renovation of Phase 3 was completed in August of 2017  Completed Phase I of the Reserve Study in order to develop a 10-year maintenance, repair, and replacement investment strategy for the Village’s facilities  Completed the close-out of the former Village Hall and transitioned it to the new owners.  Received a DECO grant for replacement of inside lighting in Phase 3 and outside bollard and Downtown Metra station replacement of all soffit lights on warming shelters and station  Conducted a Humidity study at Fire Station 6 due to high humidity problems followed up by recommendations for improvements  Replaced the furnace and A/C unit at Downtown Metra station  Managed the repair of the back-up generator at the Municipal Center  Upgraded basement lighting to LED at Westlake pump station  Oversaw the emergency repairs of masonry and electrical service of the south warming shelter at the Downtown Metra station Expenditure Analysis  Contractual expenditures are increasing in 2018 from the 2017 projection due to an anticipated increase to contracts based on 3 percent or the Consumer Price Index (CPI)  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, Fire Station 8 and the Police Station; the 2018 budget includes the replacement of station platforms, benches and refuse containers, exterior doors, the renovation of the men's and women's washrooms of the Downtown station to improve accessibility Village of Glenview Adopted 2018 Budget 187 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 424,465 447,368 455,716 459,023 454,097 Contractual 737,624 637,171 680,157 714,098 785,746 Commodities 584,405 804,955 786,034 804,955 755,975 Other Charges 3,981 2,500 2,500 2,500 3,450 Capital Outlay 639,094 1,729,326 1,729,326 1,231,823 940,086 Total Operating Expenditures 2,389,569 3,621,320 3,653,733 3,212,399 2,939,354 Other Expenditures Interfund Charges 141,460 1,044,544 1,044,544 1,043,163 673,793 Transfer Out - - - - - Total Other Expenditures 141,460 1,044,544 1,044,544 1,043,163 673,793 Total Expenditures 2,531,029 4,665,864 4,698,277 4,255,562 3,613,147 Funding Sources Corporate Fund 1,093,051 1,311,783 1,344,196 1,369,455 1,300,508 Special Tax Allocation Fund 69,023 103,500 103,500 103,500 110,151 Glenview Water Fund 429,380 1,023,068 1,023,068 1,023,117 816,310 Glenview Sanitary Fund 91,853 177,823 177,823 177,876 90,712 Wholesale Water Fund 14,229 29,883 29,883 29,883 20,101 Commuter Parking Fund 174,011 303,131 303,131 352,835 264,862 Facility Repair and Replacement Fund 659,483 1,716,676 1,716,676 1,198,896 1,010,503 Total Funds Sources 2,531,029 4,665,864 4,698,277 4,255,562 3,613,147 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 2017 Village of Glenview Adopted 2018 Budget 188 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. 2017 Accomplishments  Removed 817 hazardous or diseased parkway trees, including 130 trees infested with EAB, removed 521 tree stumps; 2,295 parkway trees were pruned, and 882 parkway trees were planted  Hosted six volunteer work days and/or educational events focused on litter cleanup, pollinators and milkweed plants, river ecology, and natural resources  Awarded designation as a Tree City USA by the Illinois Department of Natural Resources for the 32nd consecutive year; awarded Growth Award for improvements to urban forestry program  Completed requirements of the Mayors’ Monarch Pledge, including creating new habitats and partnering with schools, and coordinated with the Field Museum to census the milkweed population in Glenview  Coordinated three adopt-a-highway events cleaning a total of 3.72 miles  Outsourced street light maintenance and banner/holiday installation/removal Expenditure Analysis  Contractual expenditures are decreasing in 2018 from the 2017 Projection due to the rebidding of tree removal services which resulted in a $24k savings and the rebid of 7 residential snow plowing sections to include salting services  Commodity expenditures decreased in 2018 from the 2017 Projections due to more favorable rock salt price  Capital outlay expenditures include funding for parkway tree trimming and planting Village of Glenview Adopted 2018 Budget 189 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 122,413 114,160 114,160 120,570 116,355 Contractual 3,123,670 3,573,143 3,540,858 3,501,698 3,666,519 Commodities 1,199,687 989,983 1,012,268 1,251,397 992,804 Capital Outlay 279,000 314,000 314,000 314,000 409,000 Total Operating Expenditures 4,724,770 4,991,286 4,981,286 5,187,665 5,184,678 Other Expenditures Interfund Charges 10,643 14,957 14,957 14,957 11,704 Transfer Out - - - - 195,674 Total Other Expenditures 10,643 14,957 14,957 14,957 207,378 Total Expenditures 4,735,413 5,006,243 4,996,243 5,202,622 5,392,056 Funding Sources Corporate Fund 3,802,217 3,928,185 3,918,185 4,154,139 4,057,110 Special Tax Allocation Fund 753,432 879,696 879,696 849,856 833,082 Commuter Parking Fund 179,764 198,362 198,362 198,627 501,864 Total Funds Sources 4,735,413 5,006,243 4,996,243 5,202,622 5,392,056 Personnel Budget by Position Full Time Positions Superintendent 1.12 1.12 1.12 1.12 0.88 Natural Resource Manager 1.00 1.00 1.00 1.00 1.00 Supervisor 1.68 1.68 1.68 1.68 1.32 Field Inspector 1.12 1.12 1.12 1.12 0.88 Maintenance Equipment Operator 15.68 15.68 15.68 15.68 11.88 Total Full Time 20.60 20.60 20.60 20.60 15.96 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 16.46 * 44% of Full-time salaries for Superintendent, Supervisor, Field Inspector and Maintenance Equipment Operators are budgeted in Streets and Forestry Streets and Forestry Division* Street Maintenance, Forestry and Grounds, Refuse and Recycling, Snow and Ice Maintenance, and Glen Maintenance Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 190 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 401,806 623,072 613,072 603,037 709,616 Commodities 671,758 688,937 688,937 931,101 697,634 Total Operating Expenditures 1,073,564 1,312,009 1,302,009 1,534,138 1,407,250 Other Expenditures Interfund Charges 5,708 9,072 9,072 9,072 6,203 Transfer Out - - - - 195,674 Total Other Expenditures 5,708 9,072 9,072 9,072 201,877 Total Expenditures 1,079,272 1,321,081 1,311,081 1,543,210 1,609,127 Funding Sources Corporate Fund 1,036,455 1,268,148 1,258,148 1,490,012 1,259,189 Commuter Parking Fund 42,817 52,933 52,933 53,198 349,938 Total Funds Sources 1,079,272 1,321,081 1,311,081 1,543,210 1,609,127 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 739,560 751,534 752,034 750,534 734,665 Commodities 34,021 15,500 15,000 15,500 21,000 Capital Outlay 279,000 314,000 314,000 314,000 409,000 Total Operating Expenditures 1,052,582 1,081,034 1,081,034 1,080,034 1,164,665 Total Expenditures 1,052,582 1,081,034 1,081,034 1,080,034 1,164,665 Funding Sources Corporate Fund 1,029,410 1,050,448 1,050,448 1,049,448 1,133,614 Commuter Parking Fund 23,172 30,586 30,586 30,586 31,051 Total Funds Sources 1,052,582 1,081,034 1,081,034 1,080,034 1,164,665 Street Maintenance Fiscal Year 2017 Forestry and Grounds Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 191 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 531,512 518,800 518,800 518,500 534,760 Commodities 53,750 25,000 34,035 34,500 34,500 Total Operating Expenditures 585,262 543,800 552,835 553,000 569,260 Total Expenditures 585,262 543,800 552,835 553,000 569,260 Funding Sources Corporate Fund 585,262 543,800 552,835 553,000 569,260 Total Funds Sources 585,262 543,800 552,835 553,000 569,260 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 122,413 114,160 114,160 120,570 116,355 Contractual 371,874 378,168 364,418 328,168 301,593 Commodities 32,959 19,750 33,500 33,500 38,500 Total Operating Expenditures 527,246 512,078 512,078 482,238 456,448 Other Expenditures Interfund Charges 4,935 5,885 5,885 5,885 5,501 Total Other Expenditures 4,935 5,885 5,885 5,885 5,501 Total Expenditures 532,181 517,963 517,963 488,123 461,949 Funding Sources Special Tax Allocation Fund 532,181 517,963 517,963 488,123 461,949 Total Funds Sources 532,181 517,963 517,963 488,123 461,949 Refuse and Recycling Fiscal Year 2017 The Glen Maintenance Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 192 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 1,078,917 1,301,569 1,292,534 1,301,459 1,385,885 Commodities 407,198 240,796 240,796 236,796 201,170 Total Operating Expenditures 1,486,115 1,542,365 1,533,330 1,538,255 1,587,055 Total Expenditures 1,486,115 1,542,365 1,533,330 1,538,255 1,587,055 Funding Sources Corporate Fund 1,151,090 1,065,789 1,056,754 1,061,679 1,095,047 Special Tax Allocation Fund 221,250 361,733 361,733 361,733 371,133 Commuter Parking Fund 113,775 114,843 114,843 114,843 120,875 Total Funds Sources 1,486,115 1,542,365 1,533,330 1,538,255 1,587,055 Snow and Ice Maintenance Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 193 This page intentionally left blank. Village of Glenview Adopted 2018 Budget 194 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. 2017 Accomplishments  Managed the repair of 91 water main breaks, 17 occurred during the water infrastructure SCADA system upgrade project  Processed 3,340 water meter service calls, including meter tests, final reads, repairs and replacements as well as new installations  Cleaned 373,491 feet of sanitary sewer in the Glenview system and 136,854 feet of storm sewer in the Glenview system  Began acting as Water Operator for the Village of Golf for IEPA testing and reporting as part of the Wholesale Water Supply Agreement between the Village of Glenview and Village of Golf  Completed emergency repair of a 30” Village owned water transmission main  Managed the lining of 29 manholes to repair and address ground water infiltration Expenditure Analysis  Commodity expenses for 2018 include temporary and permanent asphalt patch and concrete for water and sewer main breaks, limestone, water parts and operational supplies Village of Glenview Adopted 2018 Budget 195 Fiscal Year Fiscal Year 2015 Original Revised Projected 2017 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 7,294,952 5,963,566 5,962,186 5,932,437 5,841,583 Commodities 2,303,505 577,373 593,573 547,263 583,397 Other Charges (989) - - - - Capital Outlay 1,496 7,670 7,670 5,500 5,500 Total Operating Expenditures 9,598,963 6,548,609 6,563,429 6,485,200 6,430,480 Total Expenditures 9,598,963 6,548,609 6,563,429 6,485,200 6,430,480 Funding Sources Glenview Water Fund 8,477,544 5,349,863 5,362,183 5,278,804 5,187,580 Glenview Sanitary Fund 48,171 65,386 65,386 64,787 100,091 Wholesale Water Fund 1,072,928 1,133,360 1,135,860 1,141,609 1,142,809 North Maine Water & Sewer Fund 320 - - - - Total Funds Sources 9,598,963 6,548,609 6,563,429 6,485,200 6,430,480 Personnel Budget by Position Full Time Positions Superintendent 0.88 0.88 0.88 0.88 1.12 Supervisor 1.32 1.32 1.32 1.32 1.68 Water Utilities Manager 1.00 1.00 1.00 1.00 1.00 Field Inspector 0.44 0.44 0.44 0.88 1.12 Maintenance Equipment Operator 12.76 12.76 12.76 12.32 15.12 Total Full Time 16.40 16.40 16.40 16.40 20.04 Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 16.40 16.40 16.40 16.40 20.04 * 56% 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 2018 Budget 196 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 30,121 48,886 56,006 51,186 60,996 Commodities 49,292 60,500 59,200 64,200 64,100 Total Operating Expenditures 79,413 109,386 115,206 115,386 125,096 Total Expenditures 79,413 109,386 115,206 115,386 125,096 Funding Sources Glenview Water Fund 79,035 104,736 110,556 110,736 119,846 Wholesale Water Fund 377 4,650 4,650 4,650 5,250 Total Funds Sources 79,413 109,386 115,206 115,386 125,096 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel - - - - - Contractual 402,476 350,751 340,751 334,521 355,918 Commodities 411,123 435,062 451,562 400,552 437,186 Other Charges - - - - - Capital Outlay 1,496 7,670 7,670 5,500 5,500 Total Operating Expenditures 815,095 793,483 799,983 740,573 798,604 Total Expenditures 815,095 793,483 799,983 740,573 798,604 Funding Sources Glenview Water Fund 815,095 793,483 799,983 740,573 798,604 Total Funds Sources 815,095 793,483 799,983 740,573 798,604 Pump Stations Fiscal Year 2017 Water Distribution Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 197 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 6,833,853 5,526,354 5,527,854 5,509,754 5,352,389 Commodities 1,824,318 54,000 55,000 54,700 54,300 Other Charges (2,956) - - - - Total Operating Expenditures 8,655,215 5,580,354 5,582,854 5,564,454 5,406,689 Total Expenditures 8,655,215 5,580,354 5,582,854 5,564,454 5,406,689 Funding Sources Glenview Water Fund 7,583,414 4,451,644 4,451,644 4,427,495 4,269,130 Glenview Sanitary Fund (1,070) - - - - Wholesale Water Fund 1,072,550 1,128,710 1,131,210 1,136,959 1,137,559 North Maine Water & Sewer Fund 320 - - - - Total Funds Sources 8,655,215 5,580,354 5,582,854 5,564,454 5,406,689 * 98% of the FY 2018 Budget for Contractual expenditures is for the purchase of water Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Contractual 28,503 37,575 37,575 36,976 72,280 Commodities 18,771 27,811 27,811 27,811 27,811 Other Charges 1,968 - - - - Capital Outlay - - - - - Total Operating Expenditures 49,241 65,386 65,386 64,787 100,091 Total Expenditures 49,241 65,386 65,386 64,787 100,091 Funding Sources Glenview Sanitary Fund 49,241 65,386 65,386 64,787 100,091 Total Funds Sources 49,241 65,386 65,386 64,787 100,091 Supply and Metering Fiscal Year 2017 Sanitary Sewer System Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 198 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. 2017 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 Public Works fuel UST also passed its biennial OSFM inspection  Prepared 13 vehicles and a variety of equipment for sale via online auctions  1,646 vehicle/equipment repair orders completed (778 in-house and 868 contractually) on 197 vehicles and prices of equipment belonging to the Village and its external customers  Outfitted and introduced 11 new vehicles and pieces of equipment into the Village’s fleet  Completed Stage 2 (Part 1) Leaking Underground Storage Tank Investigation in Public Works yard Expenditure Analysis  There are no significant changes between the 2017 Projections and the 2018 Budget  Mild increase to the 2018 commodities budget versus the 2017 projection due to 2018 fuel cost increase projections in 2018 Village of Glenview Adopted 2018 Budget 199 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 421,834 431,098 431,098 414,090 440,802 Contractual 379,449 423,300 453,300 423,300 428,300 Commodities 504,940 789,636 759,636 641,907 677,065 Other Charges 1,348 5,755 5,755 5,755 6,825 Capital Outlay - - - 103 - Total Operating Expenditures 1,307,572 1,649,789 1,649,789 1,485,155 1,552,992 Other Expenditures Interfund Charges 36,451 36,333 36,333 36,333 78,423 Total Other Expenditures 36,451 36,333 36,333 36,333 78,423 Total Expenditures 1,344,023 1,686,122 1,686,122 1,521,488 1,631,415 Funding Sources Municipal Equipment Replacement Fund 1,344,023 1,686,122 1,686,122 1,521,488 1,631,415 Total Funds Sources 1,344,023 1,686,122 1,686,122 1,521,488 1,631,415 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 2017 Village of Glenview Adopted 2018 Budget 200   Operations Police Pension Village of Glenview Adopted 2018 Budget 201 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 13,471,268 13,700,074 13,789,237 13,866,219 14,167,258 Contractual 788,579 773,850 792,982 792,873 808,413 Commodities 123,360 130,918 127,815 128,447 138,324 Other Charges 2,636,365 2,599,366 2,609,037 2,560,957 2,542,145 Capital Outlay 34 32,137 32,137 - 10,000 Total Operating Expenditures 17,019,607 17,236,345 17,351,208 17,348,496 17,666,140 Other Expenditures Interfund Charges 452,121 394,794 394,794 370,586 370,745 Total Other Expenditures 452,121 394,794 394,794 370,586 370,745 Total Expenditures 17,471,728 17,631,139 17,746,002 17,719,082 18,036,885 Funding Sources Corporate Fund 13,401,239 13,361,570 13,476,433 13,459,134 13,587,900 Police Special Fund 34 32,137 32,137 - 10,000 Police Pension Fund 4,070,456 4,237,432 4,237,432 4,259,948 4,438,985 Total Funds Sources 17,471,728 17,631,139 17,746,002 17,719,082 18,036,885 Personnel Budget by Division Full Time Positions Police Services 75.00 75.00 76.00 76.00 76.00 Total Full Time 75.00 75.00 76.00 76.00 76.00 Police Services - - - - - Total Part Time - - - - - Total Full Time Equivalents 75.00 75.00 76.00 76.00 76.00 Police Department Summary Police Operations, Special, and Pension Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 202 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. 2017 Accomplishments  A new school resource officer has been assigned to Glenbrook South to better fit the appropriate needs of the new school administration.  The department launched the CareTrak tracking system program which is available to residents who have loved ones with medical conditions causing them to wander away from home. The system is free to residents and currently being utilized by five Glenview families.  The Police Department currently has 21 “state-certified” officers that received intensive training in recognizing and addressing individuals with mental illness/behavioral disability. The training was obtained through the Illinois Law Enforcement Training and Standards Board at no cost to the department with a savings of $11,500. Expenditure Analysis  Other Charges include the Village’s contribution to police pensions which is transferred to the Police Pension Fund. The 2017 projected pension contribution is $2,456,386 and the 2018 budget is $2,448,164, a decrease of $8,222, which is the actuarially recommended contribution for the year. The 2018 budget also provides for advanced medical training in the use of tourniquets, bandages, and occlusive dressing; continued training in crisis intervention focused on mental health issues; and participation in SUV driving training which will equip officers with skills to safely operate department vehicles.  Interfund Charges include the maintenance and repair of the department’s fleet and reserves for future vehicle replacement Village of Glenview Adopted 2018 Budget 203 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 9,522,987 9,601,349 9,690,512 9,750,661 9,905,501 Contractual 666,405 635,143 654,275 648,483 649,584 Commodities 123,360 130,918 127,815 128,447 138,324 Other Charges 2,636,365 2,599,366 2,609,037 2,560,957 2,542,145 Capital Outlay 34 32,137 32,137 - 10,000 Total Operating Expenditures 12,949,151 12,998,913 13,113,776 13,088,548 13,245,554 Other Expenditures Interfund Charges 452,121 394,794 394,794 370,586 370,745 Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures 452,121 394,794 394,794 370,586 370,745 Total Expenditures 13,401,273 13,393,707 13,508,570 13,459,134 13,616,299 Funding Sources Corporate Fund 13,401,239 13,361,570 13,476,433 13,459,134 13,587,900 Police Special Fund 34 32,137 32,137 - 10,000 Commuter Parking Fund - - - - 18,399 Total Funding Sources 13,401,273 13,393,707 13,508,570 13,459,134 13,616,299 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 Operating Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 204 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 3,948,282 4,098,725 4,098,725 4,115,558 4,280,156 Contractual 122,174 138,707 138,707 144,390 158,829 Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Total Operating Expenditures 4,070,456 4,237,432 4,237,432 4,259,948 4,438,985 Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out - - - - - Total Other Expenditures - - - - - Total Expenditures 4,070,456 4,237,432 4,237,432 4,259,948 4,438,985 Funding Sources Police Pension Fund 4,070,456 4,237,432 4,237,432 4,259,948 4,438,985 Total Funds Sources 4,070,456 4,237,432 4,237,432 4,259,948 4,438,985 Police Pension Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 205 This page intentionally left blank. Village of Glenview Adopted 2018 Budget 206   Operations Firefighters' Pension Village of Glenview Adopted 2018 Budget 207 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 16,180,163 16,351,366 16,370,705 16,472,597 16,928,370 Contractual 530,308 548,910 548,910 534,010 619,735 Commodities 289,232 323,141 323,141 323,141 336,786 Other Charges 4,054,727 3,848,358 3,848,358 3,848,358 4,054,245 Total Operating Expenditures 21,054,430 21,071,775 21,091,114 21,178,106 21,939,136 Other Expenditures Interfund Charges 975,291 1,197,803 1,197,803 1,160,560 1,144,600 Total Other Expenditures 975,291 1,197,803 1,197,803 1,160,560 1,144,600 Total Expenditures 22,029,721 22,269,578 22,288,917 22,338,666 23,083,736 Funding Sources Corporate Fund 16,105,742 16,136,648 16,155,987 16,070,408 16,581,431 Foreign Fire Fund 94,105 110,000 110,000 110,000 110,000 Firefighters' Pension Fund 5,829,874 6,022,930 6,022,930 6,158,258 6,392,305 Total Funds Sources 22,029,721 22,269,578 22,288,917 22,338,666 23,083,736 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 2018 Village of Glenview Adopted 2018 Budget 208 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 located within the Glenbrook Fire Protection District. Fire Department services include emergency medical, 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, vehicle extrications, hazardous materials incidents, above and below ground rescues, water and ice rescues, and miscellaneous hazard investigations. The department also provides a wide range of public education programs and services to educate and promote fire safety the community. Fire department administrative responsibilities include managing the department’s financial matters, budget requests, budget compliance, short and long term goal development, relations with public and private entities, as well as personnel matters including, staffing, discipline and labor relations. 2017 Accomplishments  Successfully developed and implemented an expanded recruiting program to attract a more diverse applicant pool. This was accomplished thru ten events at Chicago city colleges and civic organizations  All fire personnel completed an introductory program on behavioral health. This program was expanded to include police and public safety dispatch personnel  Implemented total response time analytics to make sure total response time components are within industry best practices  Implemented a smoke detector installation program for those occupancies found to not have operating units  Completed training with Glenview police on rescue task force incidents and participated in an area-wide rescue task force training scenario at Fort Sheridan involving fire, police, military and federal agencies Expenditure Analysis  The 2017 personnel expenditures include costs related contractual obligations and increases in health insurance  Other charges include the Village’s contribution to fire pensions which are transferred to the Firefighter’s Pension Fund. The 2017 projected pension contribution is $3,798,546 and the 2018 budget is $4,011,045, an increase of $212,499, or 5.6% which is the actuarially recommended contribution for the year Village of Glenview Adopted 2018 Budget 209 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 10,552,886 10,570,970 10,590,309 10,541,973 10,786,463 Contractual 327,711 306,376 306,376 306,376 369,337 Commodities 289,232 323,141 323,141 323,141 336,786 Other Charges 4,054,727 3,848,358 3,848,358 3,848,358 4,054,245 Total Operating Expenditures 15,224,556 15,048,845 15,068,184 15,019,848 15,546,831 Other Expenditures Interfund Charges 975,291 1,197,803 1,197,803 1,160,560 1,144,600 Total Other Expenditures 975,291 1,197,803 1,197,803 1,160,560 1,144,600 Total Expenditures 16,199,847 16,246,648 16,265,987 16,180,408 16,691,431 Funding Sources Corporate Fund 16,105,742 16,136,648 16,155,987 16,070,408 16,581,431 Foreign Fire Fund 94,105 110,000 110,000 110,000 110,000 Total Funds Sources 16,199,847 16,246,648 16,265,987 16,180,408 16,691,431 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 2017 Village of Glenview Adopted 2018 Budget 210 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 5,627,277 5,780,396 5,780,396 5,930,624 6,141,907 Contractual 202,597 242,534 242,534 227,634 250,398 Total Operating Expenditures 5,829,874 6,022,930 6,022,930 6,158,258 6,392,305 Total Expenditures 5,829,874 6,022,930 6,022,930 6,158,258 6,392,305 Funding Sources Firefighters' Pension Fund 5,829,874 6,022,930 6,022,930 6,158,258 6,392,305 Total Funds Sources 5,829,874 6,022,930 6,022,930 6,158,258 6,392,305 Fire Pension Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 211 This page intentionally left blank. Village of Glenview Adopted 2018 Budget 212  Community Development Administration Inspectional Services Planning Engineering Capital Projects Special Service Areas Village of Glenview Adopted 2018 Budget 213 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 2,602,797 2,458,524 2,502,431 2,407,808 2,292,490 Contractual 1,612,512 1,420,733 1,451,984 1,444,926 1,452,554 Commodities 9,677 12,053 10,553 9,355 8,050 Other Charges 538,236 816,819 844,123 825,331 984,414 Capital Outlay 254,588 - - - - Total Operating Expenditures 5,017,811 4,708,129 4,809,091 4,687,420 4,737,508 Other Expenditures Interfund Charges 70,373 74,744 74,744 70,535 54,708 Capital Projects 15,528,080 17,199,756 19,803,867 19,741,616 15,796,645 Depreciation 1,847,440 1,810,956 1,810,956 1,822,797 1,847,440 Transfer Out 2,668,877 103,644 103,644 106,617 125,644 Total Other Expenditures 20,114,771 19,189,100 21,793,211 21,741,565 17,824,437 Total Expenditures 25,132,582 23,897,229 26,602,302 26,428,985 22,561,945 Funding Sources Corporate Fund 3,709,714 3,494,708 3,568,366 3,494,701 3,383,935 Special Tax Allocation Fund 342,295 219,834 219,834 216,921 214,178 Glenview Water Fund 4,224,201 6,141,257 6,748,452 6,206,379 5,923,619 Glenview Sanitary Fund 1,536,946 2,131,048 2,391,637 2,295,684 2,000,284 Wholesale Water Fund 62,816 62,816 62,816 62,816 62,816 Commuter Parking Fund 74,900 74,901 74,901 74,901 103,485 Special Service Area Bond Fund 554,744 369,075 369,075 372,047 342,985 Capital Projects Fund 8,953,455 9,190,584 10,954,215 10,669,814 4,719,330 Glen Capital Projects 4,317,493 273,006 273,006 991,753 3,696,113 Motor Fuel Tax Fund 1,356,017 1,940,000 1,940,000 2,043,969 2,115,200 Total Funds Sources 25,132,582 23,897,229 26,602,302 26,428,985 22,561,945 Personnel Budget by Division Full Time Positions Administration 2.78 1.78 1.78 1.00 1.33 Inspectional Services 5.00 5.00 5.00 5.00 5.00 Planning 3.00 4.00 4.00 4.00 3.67 Engineering 3.00 3.00 3.00 3.00 3.00 Capital Improvements 3.22 3.22 3.22 3.00 3.00 Total Full Time 17.00 17.00 17.00 16.00 16.00 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 18.80 18.80 18.80 17.80 17.80 Community Development Department Administration, Inspectional Services, Planning, Engineering, Capital Projects and Special Service Areas Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 214 Administration The Administration division of the Community Development Department supports the day-to-day operations. This division includes the Director and Management Analyst. 2017 Accomplishments  Successful transition of the management team which is focused on creating opportunities to enhance the customer’s permitting experience and the methods by which engineering services are delivered. Expenditure Analysis  Contractual expenditures include funding for dues and memberships.  Commodity expenditures include funding for training.  Interfund Charges include funding for maintenance and repair of vehicles and reserving for their future replacement. These charges also include the insurance and risk liability for the Special Tax Allocation Fund. Village of Glenview Adopted 2018 Budget 215 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 433,160 302,921 315,978 254,109 152,474 Contractual 49,478 115,928 117,428 117,715 100,053 Commodities 5,288 5,573 4,073 2,875 2,450 Other Charges 4,831 4,650 4,650 4,505 1,000 Total Operating Expenditures 492,757 429,072 442,129 379,204 255,977 Other Expenditures Interfund Charges 32,015 25,908 25,908 25,366 18,691 Total Other Expenditures 32,015 25,908 25,908 25,366 18,691 Total Expenditures 524,772 454,980 468,037 404,570 274,668 Funding Sources Corporate Fund 376,706 234,952 248,009 213,317 110,641 Special Tax Allocation Fund 99,943 170,713 170,713 167,665 164,027 Glenview Water Fund 32,812 33,624 33,624 16,083 - Glenview Sanitary Fund 15,312 15,691 15,691 7,505 - Total Funds Sources 524,772 454,980 468,037 404,570 274,668 Personnel Budget by Position Full Time Positions Director 0.78 0.78 0.78 - 0.33 Assistant to the Director 1.00 - - - - Management Analyst 1.00 1.00 1.00 1.00 1.00 Total Full Time 2.78 1.78 1.78 1.00 1.33 Part Time Positions NA - - - - - Total Part Time - - - - - Total Full Time Equivalents 2.78 1.78 1.78 1.00 1.33 Administration Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 216 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. 2017 Accomplishments  A more efficient and less burdensome process for customers and the permit technicians was created by streamlining the insurance and bonding requirements.  Inspectional Services issued over 3,100 permits and performed over 9,000 inspections in 2017. Expenditure Analysis  Personnel expenditures remain flat with no staffing modifications.  Contractual expenditures are budgeted based on a normal workload. If additional resources are needed for special projects or situations, additional funding which would be offset with additional permit revenue would be requested. Contractual expenditures are expected to increase slightly in 2018 due to an anticipated minor increase in the number of yearly building inspections.  Commodities include funding for safety shoes and testing equipment.  Other Charges include funding for required certifications and training.  Interfund Charges include funding for maintenance and repair of vehicles and reserving for their future replacement. Village of Glenview Adopted 2018 Budget 217 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 840,697 820,725 829,214 832,486 821,927 Contractual 826,807 862,050 862,050 857,834 874,833 Commodities 4,052 5,450 5,450 5,450 4,400 Other Charges 2,057 6,200 6,200 6,200 5,515 Total Operating Expenditures 1,673,612 1,694,425 1,702,914 1,701,970 1,706,675 Other Expenditures Interfund Charges 24,978 38,709 38,709 36,072 24,263 Total Other Expenditures 24,978 38,709 38,709 36,072 24,263 Total Expenditures 1,698,590 1,733,134 1,741,623 1,738,042 1,730,938 Funding Sources Corporate Fund 1,698,590 1,733,134 1,741,623 1,738,042 1,730,938 Total Funds Sources 1,698,590 1,733,134 1,741,623 1,738,042 1,730,938 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 2017 Village of Glenview Adopted 2018 Budget 218 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. 2017 Accomplishments  The Comprehensive Plan was adopted by the Village Board.  An agreement with Drake Homes was approved to redevelop the former Village Hall site with a new 26 unit residential development. The regulatory review occurred during the spring and the site was sold to Drake in July.  Supported the process for the Village Board to sell the former Bess Hardware site to a developer to construct an iconic mixed-use building on the property.  Coordinated the reviews of 139 Appearance Commission cases, 49 Plan Commission cases and 56 Zoning Board of Appeals cases. Expenditure Analysis  Personnel expenditures remain flat with a portion of the Director salary listed in Administration Division.  Contractual expenditures include funding for specialized development advisory services, memberships, document recording, third-party consultants for traffic and fiscal impact studies (typically reimbursable by developers), environmental reviews, membership in the Chicago North Shore Visitor and Convention Bureau, and copies for recording.  Other Charges include funding for various commissions and boards, Commission minutes, and required certifications and training. Village of Glenview Adopted 2018 Budget 219 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 480,467 481,244 487,096 467,286 450,744 Contractual 221,371 110,380 140,131 137,502 132,551 Commodities 337 - - - - Other Charges 23,384 27,050 27,050 27,050 27,050 Capital Outlay - - - - - Total Operating Expenditures 725,559 618,674 654,277 631,838 610,345 Total Expenditures 725,559 618,674 654,277 631,838 610,345 Funding Sources Corporate Fund 725,559 618,674 654,277 631,838 610,345 Total Funds Sources 725,559 618,674 654,277 631,838 610,345 Personnel Budget by Position Full Time Positions Director of Planning 1.00 1.00 1.00 1.00 0.67 Planning Manager 1.00 1.00 1.00 1.00 1.00 Planner II 2.00 2.00 2.00 2.00 2.00 Total Full Time 4.00 4.00 4.00 4.00 3.67 Part Time Positions Total Part Time - - - - - Full Time Equivalents 4.00 4.00 4.00 4.00 3.67 Planning Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 220 Engineering The Engineering Division of the Community Development Department is responsible for developing 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. Additionally, the division provides engineering services (plan review, inspections and complaints) for all private projects. 2017 Accomplishments  Coordinated the 5-year CIP process which includes the allocation of funds for resurfacing and reconstruction of roadways, and the reconstruction or addition of infrastructure (storm water, sanitary, water).  Awarded the Glenview Road Streetscape and Harlem Avenue resurfacing – both supported by federal STP funds.  $19.5 million was dedicated to 2017 CIP projects.  Successfully managed the regulatory engineering function for local private projects. Expenditure Analysis  Personnel expenditures remain flat with no staffing modifications.  Contractual expenditures for engineering services, currently supplied by the staff of Baxter and Woodman, are projected to increase due to the continued rising demand for plan review and design work associated with CIP projects.  Contractual expenditures also include funding for dues and memberships, and mailing costs associated with major infrastructure projects.  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. Village of Glenview Adopted 2018 Budget 221 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 413,222 428,534 429,710 412,907 439,950 Contractual 340,941 331,150 331,150 330,650 344,942 Commodities - 400 400 400 1,200 Other Charges - 2,772 2,772 2,772 2,745 Total Operating Expenditures 754,163 762,856 764,032 746,729 788,837 Other Expenditures Interfund Charges 13,380 10,127 10,127 9,097 11,754 Total Other Expenditures 13,380 10,127 10,127 9,097 11,754 Total Expenditures 767,544 772,983 774,159 755,826 800,591 Funding Sources Corporate Fund 646,271 647,484 648,660 635,355 671,506 Glenview Water Fund 80,615 83,436 83,436 80,024 85,814 Glenview Sanitary Fund 40,657 42,063 42,063 40,447 43,271 Total Funds Sources 767,544 772,983 774,159 755,826 800,591 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 Total Part Time - - - - - Full Time Equivalents 3.00 3.00 3.00 3.00 3.00 Engineering Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 222 Capital Projects The Capital Projects Division of the Community Development Department is responsible for implementing the Village’s Capital Improvement Program (CIP), which includes the oversight and inspection of the Village’s implementation of the core infrastructure including roadways, potable water mains, sanitary and storm sewers along with other components. As part of the implementation process for the CIP, the Village manages the projects through active outreach with local residents including pre-project meetings, ongoing project emails, first class mail updates and blog posts. 2017 Accomplishments  The Capital Projects Division was responsible for the construction of over $19.5 million in public infrastructure improvements in 2017.  Three major construction projects were bid and constructed: downtown Glenview Road resurfacing and streetscape, the Lyon (Bonnie Glen) School detention project, and the Harlem Avenue watermain and resurfacing project. Expenditure Analysis  Personnel expenditures remain flat with no staffing modifications. The division is supported by contractual staff that oversees the daily operations of the construction projects, currently supplied by Baxter & Woodman.  Contractual expenditures include funding for dues and memberships, and training.  Capital Projects expenditures for 2018 are budgeted at $15,796,645. Village of Glenview Adopted 2018 Budget 223 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Personnel 435,251 425,100 440,433 441,020 427,395 Contractual 173,915 1,225 1,225 1,225 175 Commodities - 630 630 630 - Other Charges 179,637 270,716 210,716 210,767 213,757 Capital Outlay 254,588 - - - - Total Operating Expenditures 1,043,391 697,671 653,004 653,642 641,327 Other Expenditures Capital Projects 15,528,080 17,199,756 19,803,867 19,741,616 15,796,645 Depreciation 1,847,440 1,810,956 1,810,956 1,822,797 1,847,440 Transfer Out 2,425,832 - - - 22,000 Total Other Expenditures 19,801,352 19,010,712 21,614,823 21,564,413 17,666,085 Total Expenditures 20,844,743 19,708,383 22,267,827 22,218,055 18,307,412 Funding Sources Corporate Fund 262,588 260,464 275,797 276,149 260,505 Special Tax Allocation Fund 242,352 49,121 49,121 49,256 50,151 Glenview Water Fund 4,110,774 5,784,197 6,391,392 5,885,240 5,462,753 Glenview Sanitary Fund 1,464,348 2,073,294 2,246,579 2,164,157 1,837,059 Wholesale Water Fund 62,816 62,816 62,816 62,816 62,816 Commuter Parking Fund 74,900 74,901 74,901 74,901 103,485 Capital Projects Fund 8,953,455 9,190,584 10,954,215 10,669,814 4,719,330 Glen Capital Projects 4,317,493 273,006 273,006 991,753 3,696,113 Motor Fuel Tax Fund 1,356,017 1,940,000 1,940,000 2,043,969 2,115,200 Total Funds Sources 20,844,743 19,708,383 22,267,827 22,218,055 18,307,412 Personnel Budget by Position Full Time Positions Director 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 3.00 3.00 Part Time Positions Total Part Time - - - - - Total Full Time Equivalents 3.22 3.22 3.22 3.00 3.00 - - - - - Capital Projects Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 224 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.  Transfers Out is to repay other funds for SSA projects by transferring the property taxes collected for various special service areas. Village of Glenview Adopted 2018 Budget 225 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Budgeted Expenditures Actual Budget Budget Actual Budget Operating Expenditures Other Charges 311,698 265,431 265,431 265,430 239,341 Total Operating Expenditures 311,698 265,431 265,431 265,430 239,341 Other Expenditures Transfer Out 243,045 103,644 103,644 106,617 103,644 Total Other Expenditures 243,045 103,644 103,644 106,617 103,644 Total Expenditures 554,744 369,075 369,075 372,047 342,985 Funding Sources Special Service Area Bond Fund 554,744 369,075 369,075 372,047 342,985 Total Funds Sources 554,744 369,075 369,075 372,047 342,985 Special Service Areas Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 226 This page intentionally left blank. Village of Glenview Adopted 2018 Budget 227 VILLAGE OF GLENVIEW CAPITAL SPENDING AND DEBT MANAGEMENT Village of Glenview Adopted 2018 Budget 228 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 2018-2022 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 2018 Budget 229 CIP Project Descriptions The following information is included for each project that is included in the 2018-2022 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 2018 Budget 230 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 2018 Budget 231 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 2018 if the project began in 2019 and was completed in 2022. 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 2018 with design of the roadway and then construction of the roadway in 2019, 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 2018 Budget 232 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 2018-2022, the Village currently plans to directly transfer $25,250,000 from the Corporate Fund for capital projects. There is also a minimal impact on the 2018 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 2018 Budget 233 Project Description Impact on Operating Budget Seal Coating Pilot Project 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. Not applicable as none proposed during this cycle 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 Public Works Repairs of sealants surrounding exterior windows and doors, control joints, phased walls and masonry in order to maintain or improve the energy efficiency of the facility Small Reduction – Less than $10K 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 Village of Glenview Adopted 2018 Budget 234 Capital Improvement Program CORE INFRASTRUCTURE Design $607,000 Annual activities include pavement testing and surveying, storm sewer inspections, IMS updates, bridge and retaining wall inspections as well as outsourced engineering services for the various phases of road improvement programs and natural resource projects. Outsourced engineering service increases reflect the supplemental help required beyond the in-house staff capacity. Road Resurfacing $1,617,665 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 2.0 miles resurfaced in 2017. The roadways include:  Railroad Avenue (Glenview Road to Linneman Street)  Leanne Court (Blake Lane to Glenway Drive)  Blake Lane (Landwehr Road to east cul-de-sac)  Pfingsten Road (Sheryl Lane to Michael Manor)  Timber Edge Lane (east cul-de-sac to west cul-de-sac)  Magnolia Street/Merle Lane (West Lake Avenue to Gregory Drive)  Merle Lane (Gregory Drive to Carol Lane)  Lakewood Court (Greenwood Road to cul-de-sac)  Springdale Avenue/Bette Lane (Gloria Court to west of Castle Drive)  Pfingsten Road (Linneman Street to east end)  Prairie Lawn Road (Independence Avenue to cul-de-sac)  Sioux Trail (Willow Road to cul-de-sac)  Spruce/Larkdale drives (Robincrest Lane to Linneman Street)  Linden Leaf Drive (Glenview Road to Roosevelt Avenue)  MARS Asphalt (various locations Village-wide)  MARS Concrete (supplemental to Public Works budget) Road Reconstruction $8,090,837 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 1.5 miles reconstructed in 2018. The roadways include:  Crestwood Lane (Pfingsten Road to Landwehr Road)  Dewes Street (Shermer Road to Spruce Street)  Blackthorn Drive (Sequoia Trail to 1505 Blackthorn)  Topp Lane (Waukegan Road to Hollywood Avenue) Village of Glenview Adopted 2018 Budget 235 ANCILLARY PROJECTS Crack Sealing $96,654 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 $430,135 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 $84,365 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. 2018 reflects year eight of the twenty-year payback schedule. 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. East Lake Pedestrian Overpass and Glenview Road over Middle Fork of NBCR Bridge Repairs $213,303 This item consists of necessary repairs to two bridges maintained by the village. Skokie Valley Trail – Phase I $290,000 The Village has obtained approval of Invest in Cook County grant funding to complete a Phase I Engineering study of the 3.9-mile segment of the Skokie Valley Trail from the northernmost border of Northfield to the south side of Old Orchard Road. This is a joint project with the Villages of Wilmette, Northfield, and Skokie. The Invest in Cook County program will fund $188,000. The remaining balance of $102,000 will be equally divided between all four villages and reimbursed to the Village upon completion of the project. Village of Glenview Adopted 2018 Budget 236 Shermer Road Multi-use path Construction $247,406 This project includes construction of concrete shared-use path that will be located on the east side of Shermer between West Lake and Willow Road. It will be a continuation and connection to the path along West Lake. This is a joint project with the Village of Northbrook. This project is supported by an approved Illinois Transportation Enhancement Program (ITEP) grant funding in the amount of $916,320.00. Shermer Road Multi-use path Construction Engineering- Inspections $123,700 This funding provides the field observation and inspection support necessary to construct the Shermer Road Multi-Use Path Project. This out-source contract work includes daily site records of activities and field notes, project quantities, and all necessary related documentation. This project is supported by ITEP grant funding in the amount of $91,630. WATER SYSTEM PROJECTS Locust Avenue and Linden Avenue $1,188,804 This project includes the replacement of approximately 2,200 feet of new water from Maple Street to Magnolia Street. The roadway’s other utilities including storm will also be maintained prior to resurfacing the entire stretch of roadway. Willow Road Main Relocation $490,903 This project includes the relocation of the village maintained water main that is in located with the IDOT Willow Road bridge widening project. SANITARY SEWER PROJECTS Sanitary Sewer Lining $182,660 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 $121,665 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. Village of Glenview Adopted 2018 Budget 237 STORM WATER PROJECTS Cost Sharing Program – Holistic Engineering Inspections $20,000 One of the cost-sharing programs approved by the Village Board includes completing an engineering inspection and report by a PE. The Village has negotiated rates and pays 50% of the cost (or $400). Rain Garden Program $15,000 This is a continuation of a program started in FY 2007 to partially subsidize the cost of installation of rain gardens on private residential properties in order to mitigate storm water runoff and provide water quality improvements. Residents with an existing drainage issue would submit an application along with a proposed landscaping plan. If the plan has a drainage benefit and a proper planting plan, they would qualify for the Village to reimburse them 50% of the project costs up to $1,000 upon final inspection. This program assists the Village in meeting portions of requirements under the National Pollution Discharge Elimination System (NPDES) program which is an unfunded federal mandate. Storm Sewer TV Inspections $97,332 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 $48,000 Storm sewer lining is a cost-effective rehabilitation program that lines sewers without requiring excavating and extends the life of the sewer. These funds are for use in non-street specific areas throughout the Village. Quick-win Storm Water Projects $165,000 As identified in the Village’s storm water master plan, the Flood Risk Reduction Program, there are multiple projects that are moving forward to improve the storm water level of service for local neighborhoods. The areas targeted for 2018 improvement include an area at the northwest corner of Wagner Farm. The project consists of the installation of the overland drainage swale, benefiting the Glen Oak Acres subdivision. THE GLEN The Glen Main Stem Roads – Phase II $3,486,647 This project includes the second phase of resurfacing of the main stem roads throughout The Glen, which includes West Lake Avenue, Tower Drive, Compass Road, Shermer Avenue, and the remaining section of Chestnut Avenue in The Glen Town Center. TIF funds are being used for the project. Design and Construction Inspections $210,000 This line item includes the final design and construction inspections for the Glen Main Stem Road Resurfacing Project Phase II. Phase I was completed in 2016 Village of Glenview Adopted 2018 Budget 238 FACILITIES MANAGEMENT Municipal Center $79,403 Staff will manage the inspection and repairs of sealants surrounding exterior windows and doors, control joints, phased walls and masonry in order to maintain or improve the energy efficiency of the facility. The concrete ramp to the underground garage will also be inspected and repaired as needed. The expansion tank in the police garage will also be replaced to absorb water pressure and prevent broken pipes. Public Works – Phase I $42,108 Replacement of two large overhead garage doors and systems required to operate the doors at each entrance. Public Works – Phase III $41,108 Replacement of two large overhead garage doors and systems required to operate the doors at each entrance. 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. This work was carried over from 2017. Fire Station 13 $15,000 The installation of a supplemental air conditioning unit for the bunkroom is scheduled for 2018. Fire Station 14 $15,000 The installation of a supplemental air conditioning unit for the bunkroom is scheduled for 2018. Architectural Services $34,618 The Village will submit task orders to its four, prequalified architectural firms, to design and manger construction of projects outlined in the 2018 FRRF budget. The lowest most responsive bidder will be selected to manage the project. Downtown Train Station $146,360 This station, built in the mid-1990’s, requires needed exterior and interior element repairs. Renovation of the restrooms, doors, sidelights and wood frames are planned for 2018. North Glenview Train Station $92,750 Exterior renovation to include roof repairs, repointing, repainting and lighting fixtures. Wooden benches, refuse containers will be replaced. Exterior doors and sidelights will also be replaced. Village of Glenview Adopted 2018 Budget 239 This page intentionally left blank. Village of Glenview Adopted 2018 Budget 240 CORE INFRASTRUCTURE 2018 2019 2020 2021 2022 TOTAL Design Roadway Design (Pavement Testing, IMS, Surveying)102,000 - - - - 102,000 CCDD Testing 50,000 - - - - 50,000 Road Design (B&W)435,000 - - - - 435,000 Bridge and Retaining Wall Inspection and Assessment 10,000 - - - - 10,000 Natural Resource Project Design 10,000 - - - - 10,000 Design Subtotal 607,000 712,000 607,000 669,000 607,000 3,202,000$ Road Resurfacing Railroad Avenue 302,375 - - - - 302,375 Leanne Court 96,805 - - - - 96,805 Jerrie Lane 189,941 - - - - 189,941 Blake Lane 165,065 - - - - 165,065 Timber Edge Lane 146,608 - - - - 146,608 Magnolia Street/Merle Lane 36,652 - - - - 36,652 Lakewood Court 69,023 - - - - 69,023 Pfingsten Road 49,514 - - - - 49,514 Prairie Lawn Road 28,869 - - - - 28,869 Sioux Trail 39,424 - - - - 39,424 Spruce/Larkdale drives 200,956 - - - - 200,956 Merle Lane 67,670 - - - - 67,670 Linden Leaf Drive 80,870 - - - - 80,870 MARS Asphalt 101,507 - - - - 101,507 MARS Concrete Supplemental to PW 42,385 - - - - 42,385 Road Resurfacing Subtotal 1,617,665 1,929,903 2,850,921 2,396,624 1,482,396 10,277,509$ Road Reconstruction Topp Lane 775,537 - - - - 775,537 Crestwood Drive 2,436,214 - - - - 2,436,214 Blackthorn Drive 1,268,937 - - - - 1,268,937 Dewes Street 1,415,811 - - - - 1,415,811 Circles (Phase II)2,194,338 - - - - 2,194,338 Road Reconstruction Subtotal 8,090,837 5,833,367 7,321,673 7,934,415 7,614,154 36,794,446$ Ancillary Projects Reach 1 Payback (year 8)24,557 24,557 24,557 24,557 24,557 122,785 Natural Resource Project Construction 44,000 44,000 44,000 44,000 44,000 220,000 Miscellaneous Restoration / Tree Trimming & Removal 84,365 87,739 91,249 94,899 98,694 456,946 Crack Sealing (Managed by PW & Baxter) 96,654 98,587 76,303 105,692 109,920 487,156 Seal Coating/ADA Ramp Replacement (PW)25,000 25,000 25,000 25,000 75,000 175,000 Inspectional Services(B&W)430,135 332,548 423,875 427,590 365,542 1,979,690 Shermer Rd Path Construction 247,406 - - - 247,406 Shermer Rd Path Construction Engineering 123,700 - - - 123,700 Skokie Valley Trail, Phase I (Invest in Cook)290,000 - - - 290,000 Village wide bike wayfinding signage 25,704 - - - 25,704 East Lake Pedestrian overpass bridge repairs 137,000 137,000 Glenview Road over MFNBC River bridge repairs 76,303 76,303 River Drive/WFNBCH SW of Glenview wall replacement 400,000 400,000 Willow/Sanders (IDOT)- 270,000 - - 270,000 Willow/Pfingsten (IDOT)- 68,000 - - 68,000 Lake/Milwaukee (IDOT)- - 1,019,000 - 1,019,000 Techny Basin Trail 110,000 - 110,000 Chestnut Avenue Widening 137,000 137,000 Chestnut Avenue Widening Phase II Engineering 130,000 130,000 Glenview Road Streetscape (west of RR)260,000 260,000 Baxter Trail/Fence-Connection from Chestnut to N' end of Loyola Academy fields split rail) - - - 76,303 76,303 Ancillary Projects Subtotal 1,604,824 1,350,431 1,813,984 851,738 1,191,016 6,811,993$ Water System Projects Linden (Maple to Magnolia)570,438 - - - - 570,438 Locust (Maple to Magnolia)618,366 - - - - 618,366 Beech Drive Water Main (AVOCA)- 250,000 - - - 250,000 Willow Road Main Relocation 490,903 - - - - 490,903 Greenwillow/Woodview (West of Tinker Way)- 562,933 - - - 562,933 Tinker Way/Pine Court - 588,521 - - - 588,521 Laurel (Magnolia to Maple)- 561,686 - - - 561,686 Lilac (Magnolia to Maple)- 537,485 - - - 537,485 Linneman (Elmgate to Golf Parking Lot)- - 275,000 - - 275,000 Lilac Avenue (Milwaukee to Maple)- - 537,485 - - 537,485 Grove Street (east of Waukegan)- - - 354,051 - 354,051 Raleigh Road - - - 1,082,725 - 1,082,725 Vernon Road - - - 560,997 - 560,997 Glenview Road (west of Greenwood)- - - - 1,166,240 1,166,240 Mary Kay Lane - - - - 1,144,642 1,144,642 Maple Leaf Drive - - - - 1,001,190 1,001,190 Pebbleford Lane - - - - 290,822 290,822 High Priority Water Main Lining - - 150,000 100,000 61,925 311,925 Water Contingency 52,952 149,355 116,026 73,191 40,000 431,524 Water System Projects Subtotal 1,732,659 2,649,980 1,078,511 2,170,964 3,704,819 11,336,933$ Village of Glenview Adopted 2018 Budget 241 CORE INFRASTRUCTURE 2018 2019 2020 2021 2022 TOTAL Sanitary Sewer Projects Sanitary Sewer TV Inspections (review & report)121,665 126,532 131,593 136,857 142,331 658,978 Sanitary Sewer Lining 182,660 98,611 506,234 2,504 117,957 907,966 Cost Sharing Program - Overhead Sanitary Conversion 50,000 50,000 50,000 50,000 50,000 250,000 MWRD IICP (Smoke Testing)- - - 250,000 250,000 500,000 Sanitary Sewer Projects Subtotal 354,325 275,143 687,827 439,361 560,288 2,316,944$ Storm Water Projects Storm Sewer TV Inspections (review & report)97,332 101,226 105,275 109,486 113,865 527,184 Quickwin Stormwater Design 30,000 50,146 - - - 80,146 Cost Sharing - Rain Garden Program 15,000 15,000 15,000 15,000 15,000 75,000 Storm Water Lining 48,000 108,862 - 50,000 50,000 256,862 Wagner Farm storm sewer installation/grading 165,000 - 188,944 - - 353,944 MWRD Green Infrastructure (Northfield Woods & Pfingsten)- 393,000 - - - 393,000 Wilmette Storm Sewer Extension - 895,208 - - - 895,208 Tall Trees Storm Water Improvements - - - 10,000,000 - 10,000,000 Cost Sharing Program - Engineering Inspections 20,000 20,000 20,000 20,000 20,000 100,000 Storm Water Projects Subtotal 375,332 1,583,442 329,219 10,194,486 198,865 12,681,344$ TOTAL CORE INFRASTRUCTURE USES 14,382,643 14,334,266 14,689,135 24,656,588 15,358,538 83,421,170$ THE GLEN 2018 2019 2020 2021 2022 TOTAL Development Department Fees 3,288 152,054 - 14,020 - 169,362 West Lake Ave (GLEN)603,932 - - - - 603,932 Lehigh Avenue (GLEN)1,302,985 - - - - 1,302,985 Compass (GLEN)238,015 - - - - 238,015 Tower & Navy Boulevard (GLEN) & Parking Spaces 626,423 - - - - 626,423 Shermer (GLEN)366,504 - - - - 366,504 Valor/Sable/Aviator 210,500 - - - - 210,500 Glen Main Stem Roads Phase III Inspections 135,000 - - - - 135,000 Willow Road Path (ITEP) Design Phase II Engineering - 112,000 - - - 112,000 Willow Road Path (ITEP) Construction - - 280,400 - - 280,400 Willow Road Path (ITEP) Inspections Phase III Engineering - - 140,300 - - 140,300 TOTAL GLEN USES 3,486,647 264,054 420,700 14,020 - 4,185,421$ PUBLIC WORKS 2018 2019 2020 2021 2022 TOTAL Facilities Management Village Hall 79,403 106,000 61,219 482,389 - 729,011 Reserve Study/Architecture design/Unplanned projects 59,618 - - - - 59,618 Inspection Annex - - - - - - Support Services - - - - - - Capital Projects - - - - - - Public Works Ph I 42,108 - - 57,831 206,692 306,631 Public Works Ph II - - - 34,108 28,987 63,095 Public Works Ph III 42,107 241,769 - 1,006,313 354,040 1,644,229 Police Station - - - - - - Fire Station 6 - - - - 10,831 10,831 Fire Station 7 - - - 15,048 33,243 48,291 Fire Station 8 Station remodel 518,156 148,010 - - - 666,166 Fire Station 13 Supplemental 15,000 51,929 - - 33,909 100,838 Fire Station 14 Supplemental 15,000 83,434 - - 11,490 109,924 Gallery Park Well House - - - - - - North Parking Garage - - - - - - South Parking Garage - - - - - - Salt Storage Structure - - - - - - Facilities Management Subtotal 771,393 631,142 61,219 1,595,689 679,192 3,738,635$ Water Facilities and Train Stations Downtown Train Station 81,360 67,596 76,236 61,340 15,778 302,310 Downtown Train Station 65,000 - - - - 65,000 North Glen Train Station 60,206 39,924 - 16,046 - 116,176 North Glen Train Station 32,544 - - - - 32,544 Citizens Pump Station - - - 176,509 - 176,509 West Lake Pump Station - 134,648 653,416 - - 788,064 Rugen Sr. Pump Station - 108,178 - - 14,779 122,957 Rugen Jr. Pump Station - - - - 14,485 14,485 Laramie Pump Station - - - - 47,204 47,204 Glenview Lift Station - - - - - - Cariann Lift Station - - - - 17,407 17,407 East Lake Lift Station - - - - - - Heatherfield Lift Station - - - - - - Waukegan Road Elevated Tank - - - - - - Water Facilities and Train Stations Subtotal 239,110 350,346 729,652 253,895 109,653 1,682,656$ Total Public Works 1,010,503 981,488 790,871 1,849,584 788,845 5,421,290$ TOTAL 2018-2022 CAPITAL IMPROVEMENT PROGRAM 18,879,793$ 15,579,808$ 15,900,706$ 26,520,192$ 16,147,383$ 93,027,881$ Village of Glenview Adopted 2018 Budget 242 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 2018 Budget 243 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, 2016, the Village has borrowed $128,258,531 through nine bonds, one note payable and two loans. Of that amount, the Village’s current outstanding debt at December 31, 2016 is: Principal $ 79,986,975 Interest $ 14,046,482 Total $ 94,033,457 - 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 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 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 2018 Budget 244 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 12,130,000 5,688,375 17,741,645 6,829,143 37,597,812 79,986,975 The 2016 Tax Levy requirement to meet debt service payments on the outstanding bonds is $11,218,368; although $7,521,294 is abated leaving a net requirement of $3,697,074. 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 2018 Budget 245 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 3.200%, 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 $1,393 with TIF related debt and $551 without TIF related debt. * Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records 0.000% 1.000% 2.000% 3.000% 4.000% 5.000% 6.000% 7.000% 8.000% 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Percentage of Debt per Equalized Assessed Valuation (EAV) With TIF Related Debt Without TIF Related Debt - 500 1,000 1,500 2,000 2,500 3,000 3,500 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Total Debt per Capita With TIF Related Debt Without TIF Related Debt Village of Glenview Adopted 2018 Budget 246 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 2.596% and without TIF related debt the ratio is 1.028%. * Source: Cook County Clerk’s Office, U.S. Census Bureau, and Village of Glenview Finance Department Records Bond Rating The final indicator of the Village’s overall financial health and ability to bear the burden of debt is the Village’s bond rating. A positive bond rating provides assurance to investors and will allow the Village to attain favorable interest rates when borrowing. The Village of Glenview 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. The following table lists the Village’s outstanding debt. 0.000% 1.000% 2.000% 3.000% 4.000% 5.000% 6.000% 7.000% 8.000% 9.000% 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Percentage of Debt per Personal Income With TIF Related Debt Without TIF Related Debt Village of Glenview Adopted 2018 Budget 247 Table A – Outstanding Debt This table lists the Village’s outstanding debt at December 31, 2016 (the latest audited information available): Debt Title Purpose Source of Repayment Interest Rate(s) Date of Maturity Authorized Issue Principal Outstanding 3.000% 4.125% 2.000% 4.000% 3.000% 4.000% 3.000% 4.000% 2.000% 3.000% 2.000% 4.000% 1.500% 3.500% 0.440% 1.050% 4.450% 5.910% Draw/Term Note AMI Meter Installation Waterworks and Sewerage Funds 2.000%2025 $ 6,876,024 $ 6,829,143 Taxable-Term Loan Glen Development Property Acquisition 1.850%2019 $ 6,529,688 $ 3,917,812 IEPA Wastewater, American Recovery and Reinvestment Act of 2009 (ARA) Loan Waste Water Project 0.000%2031 $ 633,827 $ 353,375 2018 $10,000,000 $ 5,100,000 Glen Development Project Revenues (TIF) GO Refunding Bond Series 2016A Refunding of Series 2009A Property Tax Levy (Debt Service)2029 $15,326,600 $ 15,326,600 Capital Projects Fund $ 5,335,000 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) Loans Payable $ 2,415,045 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)2018 GO Refunding Bond Series 2012A General Obligation and Corporate Purpose Bonds Notes Payable $ 12,130,000 $ 2,720,000 $18,090,000 $ 18,090,000 $11,290,000 $26,300,000 Refunding of Series 2004A Glen Development Project Revenues (TIF)2021 GO Refunding Bond Series 2012B Refunding of Series 2004B Property Tax Levy (Debt Service)2024 $14,575,000 $ 3,385,000 GO Refunding Bond Series 2012C Refunding of Series 2005 Glen Development Project Revenues (TIF)2018 $ 7,730,000 Village of Glenview Adopted 2018 Budget 248 Village of Glenview, Illinois General Obligation Bond Series 2009A Long-term Debt Requirements December 31, 2016 Date of issue:May 5, 2009 Date of maturity:December 1, 2018 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 2017 1,190,000 84,636 1,274,636 2017 42,318 2017 42,318 2018 1,225,000 42,876 1,267,876 2018 21,438 2018 21,438 2,415,000 $ 127,512 $ 2,542,512 $ 63,756 $ 63,756 $ 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 2018 Budget 249 Village of Glenview, Illinois General Obligation Bond Series 2009D Long-term Debt Requirements December 31, 2016 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 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 2,720,000 $ 149,600 $ 2,869,600 $ 74,800 $ 74,800 $ 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 2018 Budget 250 Village of Glenview, Illinois Illinois Environmental Protection Agency Loan Long-term Debt Requirements December 31, 2016 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 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 - 12,185 182,780 $ 170,595 $ 353,375 $ Note: Principal will be paid by the Capital Projects Fund FUTURE PRINCIPAL REQUIREMENTS Requirements Village of Glenview Adopted 2018 Budget 251 Village of Glenview, Illinois General Obligation Refunding Bond, Series 2012A Long-term Debt Requirements December 31, 2016 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 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 $ 2,492,100 $ 20,582,100 $ 1,246,050 $ 1,246,050 $ 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 2018 Budget 252 Village of Glenview, Illinois General Obligation Refunding Bond, Series 2012B Long-term Debt Requirements December 31, 2016 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 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 12,130,000 $ 2,152,600 $ 14,282,600 $ 1,076,300 $ 1,076,300 $ Note: Principal and interest is payable from a property tax levy. FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Village of Glenview Adopted 2018 Budget 253 Village of Glenview, Illinois General Obligation Refunding Bond, Series 2012C Long-term Debt Requirements December 31, 2016 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 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 3,385,000 $ 153,600 $ 3,538,600 $ 76,800 $ 76,800 $ 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 2018 Budget 254 Village of Glenview, Illinois General Obligation Bonds, Series 2013A Long-term Debt Requirements December 31, 2016 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 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 5,335,000 $ 1,932,764 $ 7,267,764 $ 966,382 $ 966,382 $ 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 2018 Budget 255 Village of Glenview, Illinois General Obligation Bonds, Series 2013B Long-term Debt Requirements December 31, 2016 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 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 $ 533,488 $ 4,918,488 $ 266,744 $ 266,744 $ 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 2018 Budget 256 Village of Glenview, Illinois 5 Year Loan Long-term Debt Requirements December 31, 2016 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 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 3,917,812 $ 146,972 $ 4,064,784 $ 73,284 $ 73,688 $ 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 2018 Budget 257 Village of Glenview, Illinois General Obligation Bonds, Series 2015 Long-term Debt Requirements December 31, 2016 Date of issue:July 30, 2015 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 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 5,100,000 $ 75,412 $ 5,175,412 $ 37,706 $ 37,706 $ 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 2018 Budget 258 Village of Glenview, Illinois General Obligation Refunding Bonds, Series 2016A Long-term Debt Requirements December 31, 2016 Date of issue:October 27, 2016 Date of maturity:December 1, 2018 Authorized issue:15,326,600$ Denomination of bonds:5,000$ Interest rates:4.45% - 5.91% 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 2017 - 746,912 746,912 2017 405,683 2017 341,229 2018 - 682,458 682,458 2018 341,229 2018 341,229 2019 1,083,500 682,458 1,765,958 2019 341,229 2019 341,229 2020 1,132,750 628,282 1,761,032 2020 314,141 2020 314,141 2021 1,191,850 571,644 1,763,494 2021 285,822 2021 285,822 2022 1,250,950 512,052 1,763,002 2022 256,026 2022 256,026 2023 1,314,975 449,504 1,764,479 2023 224,752 2023 224,752 2024 1,383,925 383,756 1,767,681 2024 191,878 2024 191,878 2025 1,452,875 314,560 1,767,435 2025 157,280 2025 157,280 2026 1,521,825 241,916 1,763,741 2026 120,958 2026 120,958 2027 1,600,625 165,824 1,766,449 2027 82,912 2027 82,912 2028 1,669,575 101,800 1,771,375 2028 50,900 2028 50,900 2029 1,723,750 51,712 1,775,462 2029 25,856 2029 25,856 15,326,600 $ 5,532,878 $ 20,859,478 $ 2,798,666 $ 2,734,212 $ Note: Principal and interest is payable from a library property tax levy. FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Village of Glenview Adopted 2018 Budget 259 Village of Glenview, Illinois Advanced Metering Infrastructure Loan Long-term Debt Requirements December 31, 2016 Date of issue:May 1, 2015 Date of maturity:December 1, 2025 Authorized issue:6,876,024$ Interest rates:2.000% 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 2017 281,289 136,583 417,872 2017 68,292 2017 68,292 2018 468,815 130,957 599,772 2018 65,479 2018 65,479 2019 656,340 121,581 777,921 2019 60,791 2019 60,791 2020 843,866 108,454 952,320 2020 54,227 2020 54,227 2021 1,031,392 91,577 1,122,969 2021 45,789 2021 45,789 2022 1,125,155 70,949 1,196,104 2022 35,475 2022 35,475 2023 890,748 48,446 939,194 2023 24,223 2023 24,223 2024 1,012,639 30,631 1,043,270 2024 15,316 2024 15,316 2025 518,899 10,378 529,277 2025 5,189 2025 5,189 6,829,143 $ 749,556 $ 7,578,699 $ 374,778 $ 374,778 $ Note: Principal and interest is payable from the water fund. FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Village of Glenview Adopted 2018 Budget 260 This page intentionally left blank. Village of Glenview Adopted 2018 Budget 261 VILLAGE OF GLENVIEW COMPONENT UNIT Village of Glenview Adopted 2018 Budget 262 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget 3,229,842$ $3,571,323 $3,571,323 $3,571,323 $3,785,020 Budgeted Revenues Local Taxes 6,179,973 6,219,261 6,219,261 6,199,261 6,230,607 Fees and Fines 72,169 59,000 59,000 61,000 61,000 Charges for Services 57,192 68,250 68,250 70,700 68,100 Intergovernmental 1,105,699 1,150,392 1,150,392 1,197,965 1,193,963 Investment Income 28,123 13,000 13,000 32,000 32,000 Other/Miscellaneous 50,727 43,500 43,500 43,000 43,000 Total Revenues 7,493,883 7,553,403 7,553,403 7,603,926 7,628,670 Budgeted Expenditures Operating Expenditures Personnel 5,112,372 5,360,790 5,360,790 5,318,948 5,495,419 Contractual Services 977,247 1,042,801 1,042,801 1,034,250 1,072,270 Commodities 579,949 625,385 625,385 620,382 626,160 Other Operating Costs 52,969 51,115 51,115 50,706 66,895 Capital Outlay 354,865 245,685 245,685 243,720 263,063 Total Operating Expenditures 7,077,402 7,325,776 7,325,776 7,268,005 7,523,807 Other Expenditures Transfer Out 75,000 122,224 122,224 122,224 172,224 Total Other Expenditures 75,000 122,224 122,224 122,224 172,224 Total Expenditures 7,152,402 7,448,000 7,448,000 7,390,229 7,696,031 Ending Fund Balance/ Net Posistion 3,571,323$ 3,676,726$ 3,676,726$ 3,785,020$ 3,717,659$ Glenview Public Library Fund Fiscal Year 2017 Beginning Fund Balance/ Net Position Village of Glenview Adopted 2018 Budget 263 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget 350,745$ 445,838$ 445,838$ 445,838$ 455,290$ Budgeted Revenues Property Tax 2,015,815 1,953,718 1,953,718 2,020,000 1,947,927 Bond Proceeds 15,326,600 - - - - Bond Premium 2,696,945 - - - - Investment Income 9,319 8,250 8,250 12,500 13,500 Total Revenues 20,048,679 1,961,968 1,961,968 2,032,500 1,961,427 Budgeted Expenditures Operating Expenditures Bond Principal 1,155,000 1,190,000 1,190,000 1,190,000 1,225,045 Bond Interest 449,608 831,548 831,548 831,548 725,333 Payment to Escrow 18,276,297 - - - - Cost of Issue 72,181 - - - - Escrow Agent Fee 500 500 500 1,500 1,500 Total Operating Expenditures 19,953,586 2,022,048 2,022,048 2,023,048 1,951,878 Total Expenditures 19,953,586 2,022,048 2,022,048 2,023,048 1,951,878 Surplus/(Deficit)95,093 (60,080) (60,080) 9,452 9,549 445,838$ 385,758$ 385,758$ 455,290$ 464,839$ Net Position Library Debt Service Bond Fund Fiscal Year 2017 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2018 Budget 264 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget 503,119$ 556,262$ 556,262$ 556,262$ 454,079$ Budgeted Revenues Investment Income 3,186 1,100 1,100 4,850 5,600 Transfer In 75,000 122,224 122,224 122,224 172,224 Total Revenues 78,186 123,324 123,324 127,074 177,824 Budgeted Expenditures Operating Expenditures Capital Outlay 25,043 98,303 98,303 229,257 76,716 Total Operating Expenditures 25,043 98,303 98,303 229,257 76,716 Total Expenditures 25,043 98,303 98,303 229,257 76,716 Surplus/(Deficit)53,143 25,021 25,021 (102,183)101,108 556,262$ 581,283$ 581,283$ 454,079$ 555,187$ Net Position Library Special Reserve Fund Fiscal Year 2017 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2018 Budget 265 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget Fund 810 Friends of the Library Beginning Fund Balance 86,889$ 119,512$ 119,512$ 119,512$ 127,486$ Budgeted Revenues Investment Income 716 650 650 1,000 1,500 Donations 40,000 35,000 35,000 40,000 40,000 Total Revenues 40,716 35,650 35,650 41,000 41,500 Budgeted Expenditures Miscellaneous 8,093 40,000 40,000 33,026 35,500 Total Expenditures 8,093 40,000 40,000 33,026 35,500 Ending Fund Balance 119,512$ 115,162$ 115,162$ 127,486$ 133,486$ Fund 820 Gift Beginning Fund Balance 118,458$ 102,467$ 102,467$ 102,467$ 102,342$ Budgeted Revenues Investment Income 954 600 600 850 1,250 Total Revenues 954 600 600 850 1,250 Budgeted Expenditures Contractual Services 16,945 25,000 25,000 975 25,000 Total Expenditures 16,945 25,000 25,000 975 25,000 Ending Fund Balance 102,467$ 78,067$ 78,067$ 102,342$ 78,592$ 2018 Gift Funds Fiscal Year 2017 Village of Glenview Adopted 2018 Budget 266 Fiscal Year Fiscal Year 2016 Original Revised Projected 2018 Actual Budget Budget Actual Budget Fund 825 GPL Foundation Fund Beginning Fund Balance 56,814$ 51,794$ 51,794$ 51,794$ 69,345$ Budgeted Revenues Donations 3,623 2,000 2,000 19,300 22,000 Investment Income 442 400 400 540 875 Total Revenues 4,065 2,400 2,400 19,840 22,875 Budgeted Expenditures Other Professional 750 750 150 - Building Expense 9,085 1,250 1,250 2,139 7,000 Total Expenditures 9,085 2,000 2,000 2,289 7,000 Ending Fund Balance 51,794$ 52,194$ 52,194$ 69,345$ 85,220$ Fiscal Year 2017 2018 Gift Funds Continued Village of Glenview Adopted 2018 Budget 267 VILLAGE OF GLENVIEW BUDGET RESOLUTION Village of Glenview Adopted 2018 Budget 268 Village of Glenview Adopted 2018 Budget 269 Village of Glenview Adopted 2018 Budget 270 This page intentionally left blank. Village of Glenview Adopted 2018 Budget 271 VILLAGE OF GLENVIEW 2017 TAX LEVY CALCULATION Village of Glenview Adopted 2018 Budget 272 2016 Levy Component Proposed Levy Requirements Less Abatement Ordinance Net Levy Requirements Plus Loss Provision Proposed Extended Levy Final Extended Levy % Change Corporate Operations 2,116,855 $0 $2,116,855 $63,506 $2,180,361 $2,074,493 5.10% IMRF 1,693,708 0 1,693,708 50,811 1,744,519 1,761,568 -0.97% Police Pension 2,448,164 0 2,448,164 73,445 2,521,609 2,530,078 -0.33% Fire Pension 4,011,045 0 4,011,045 120,331 4,131,376 3,912,502 5.59% Subtotal $10,269,772 $0 $10,269,772 $308,093 $10,577,865 $10,278,641 2.91% Debt Service 2009D Refunding Bonds 1,414,400 (1,414,400)0 0 0 0 0.00% 2012A Refunding Bonds 604,800 (604,800)0 0 0 0 0.00% 2012B Refunding Bonds 1,780,900 0 1,780,900 89,045 1,869,945 1,850,835 1.03% 2012C Refunding Bonds 1,787,050 (1,787,050)0 0 0 0 0.00% 2013A Corporate Purpose Bonds 425,282 (425,282)0 0 0 0 0.00% 2013B Corporate Purpose Bonds 702,308 (702,308)0 0 0 0 0.00% 2015 Refunding Bonds 2,591,932 (2,591,932)0 0 0 0 0.00% Total Village Debt Service $9,306,672 ($7,525,772)$1,780,900 $89,045 $1,869,945 $1,850,835 1.03% Total Village Tax Levy $19,576,444 ($7,525,772)$12,050,672 $397,138 $12,447,810 $12,129,476 2.62% Library Operations $6,238,225 - $6,238,225 $187,147 $6,425,372 $6,393,405 0.50% 2009A Corporate Purpose Bonds $1,267,921 - $1,267,921 $63,396 $1,331,317 $1,338,368 -0.53% 2016A Refunding Bonds $660,720 - $660,720 $33,036 $693,756 692,725 0.15% Total Library Tax Levy $8,166,866 $0 $8,166,866 $283,579 $8,450,445 $8,424,498 0.31% COMBINED TOTAL LEVY $27,743,310 ($7,525,772)$20,217,538 $680,717 $20,898,255 $20,553,974 1.68% Village of Glenview 2017 Property Tax Levy Calculation 2017 Village of Glenview Adopted 2018 Budget 273 Village of Glenview Adopted 2018 Budget 274 Village of Glenview Adopted 2018 Budget 275 Village of Glenview Adopted 2018 Budget 276 This page intentionally left blank. Village of Glenview Adopted 2018 Budget 277 VILLAGE OF GLENVIEW BUDGET BY DEPARTMENT, FUND AND COST CATEGORY Village of Glenview Adopted 2018 Budget 278 FY 2018 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 49,293 - - - - Commodities 350 - - - - Subtotal 58,363 - - - - Special Appropriations Personnel 66,741 - - - - Contractual 316,542 - - - - Commodities 2,000 - - - Subtotal 385,283 - - - - Board of Trustees Total 443,646 - - - - General Government General Government Personnel 315,726 - - - - Contractual 3,028,876 - - - - Commodities 46,682 - - - - Other Charges 450,000 - - - - Interfund Charges 205,466 - - - - Transfer Out 7,456,182 - - - - Subtotal 11,502,932 - - - - Tax Increment Financing Contractual - - - 21,884,345 220,742 Other Charges - - - 7,979,886 703,058 Transfer Out - - - 297,321 - Subtotal - - - 30,161,552 923,800 Permanent Fund Contractual - - - - Transfer Out - - - - - Subtotal - - - - - Corporate Purpose Bonds Other Charges - - - - - Subtotal - - - - - Escrow Deposits Contractual - - - - - Subtotal - - - - - General Government Total 11,502,932 - - 30,161,552 923,800 Special Revenue Funds Village of Glenview Adopted 2018 Budget 279 FY 2018 Budget by Fund, Department and Cost Category Glenview Water Fund Glenview 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 2018 Budget 280 FY 2018 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 - - - - 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 - - - - 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 2018 Budget 281 FY 2018 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 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 60,000 - - - - - - - - - - - - - 60,000 - - - - - - - - 2,207,682 - - - - - - 2,207,682 - - - - - - - - - - - - - - - - - - 60,000 - 2,207,682 - - - - Trust and Agency FundsCapital Project Funds Village of Glenview Adopted 2018 Budget 282 FY 2018 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 693,758 - - 71,430 - Contractual 17,265 - - - - Commodities - - - - - Other Charges 10,475 - - - - Subtotal 721,498 - - 71,430 - Communications Personnel 183,546 - - - - Contractual 87,620 - - - - Commodities 2,410 - - - - Other Charges 1,900 - - - - Subtotal 275,476 - - - - Human Resources Administration Personnel 261,889 - - - - Contractual 141,857 - - - - Commodities 2,000 - - - - Other Charges 109,050 - - - - Interfund Charges 1,403,491 - - - - Subtotal 1,918,287 - - - - Employee Benefits Personnel - - - - - Contractual - - - - - Subtotal - - - - - Risk Management Personnel - - - - - Contractual - - - - - Other Charges - - - - - Transfer Out - - - - - Subtotal - - - - - Legal Personnel - - - - - Contractual 548,044 - - 22,660 - Subtotal 548,044 - - 22,660 - Joint Dispatch Personnel 5,746,311 - - - - Contractual 178,294 - - - - Commodities 33,200 - - - - Other Charges 40,260 - - - - Capital Outlay - - - - - Interfund Charges 193,444 - - - - Subtotal 6,191,509 - - - - Village Manager's Office Total 9,654,814 - - 94,090 - Special Revenue Funds Village of Glenview Adopted 2018 Budget 283 FY 2018 Budget by Fund, Department and Cost Category Glenview Water Fund Glenview Sewer Fund Wholesale Water Fund Commuter Parking Fund Municipal Equipment Repair Fund Capital Equipment Replacment Fund - - 17,728 - - - - - - - - - - - - - - - - - - - - - - - 17,728 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,300 1,200 - - - - 3,300 1,200 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 3,300 1,200 17,728 - - - Enterprise Funds Internal Service Funds Village of Glenview Adopted 2018 Budget 284 FY 2018 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 425,136 - - - Contractual 5,734,787 - - - Subtotal 6,159,923 - - - Risk Management Personnel 280,342 - - - Contractual 1,326,103 - - - Other Charges 15,230 - - - Transfer Out 250,000 - - - Subtotal 1,871,675 - - - Legal Personnel - - - - Contractual 130,000 - - - Subtotal 130,000 - - - Joint Dispatch Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Capital Outlay - - - - Interfund Charges - - - - Subtotal - - - - Village Manager's Office Total 8,161,598 - - - Internal Service Funds Capital Project Funds Village of Glenview Adopted 2018 Budget 285 FY 2018 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 2018 Budget 286 FY 2018 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 280,236 - - - - Contractual 2,584 - - - - Other Charges 5,746 - - - - Subtotal 288,566 - - - - GIS and CADD Contractual 237,612 - - 7,228 - Other Charges - - - - - Subtotal 237,612 - - 7,228 - Information Technology Contractual 2,259,509 - - 44,237 - Commodities 104,429 - - - - Other Charges 20,875 - - - - Interfund Charges 428,355 - - - - Subtotal 2,813,168 - - 44,237 - Finance Personnel 83,526 - - 50,946 8,491 Contractual 985,319 - - 34,779 3,714 Other Charges 5,735 - - - - Subtotal 1,074,580 - - 85,725 12,205 Capital Replacement Commodities - - - - - Capital Outlay - - - - - Subtotal - - - - - Resolution Center Personnel 377,680 - - - - Contractual 16,729 - - - - Other Charges 1,300 - - - - Subtotal 395,709 - - - - Strategic Services Personnel 131,757 - - - - Contractual 5,315 - - - - Commodities 200 - - - - Other Charges 3,850 - - - - Subtotal 141,122 - - - - Records Personnel 424,455 - - - - Contractual 75 - - - - Commodities 600 - - - - Other Charges 3,800 - - - - Subtotal 428,930 - - - - Administrative Services Total 5,379,687 - - 137,190 12,205 Special Revenue Funds Village of Glenview Adopted 2018 Budget 287 FY 2018 Budget by Fund, Department and Cost Category Glenview Water Fund Glenview Sewer Fund Wholesale Water Fund Commuter Parking Fund Municipal Equipment Repair Fund Capital Equipment Replacment Fund 44,823 11,217 - - - - - - - - - - - - - - - - 44,823 11,217 - - - - 6,672 1,111 - - - - - - - - - - 6,672 1,111 - - - - 116,179 24,241 - 7,680 - - 4,045 552 - - - - - - - - - - 33,490 6,314 - 13,616 - - 153,714 31,107 - 21,296 - - 8,671 21,892 - - - - 84,626 5,178 10,355 - - - - - - - - - 93,297 27,070 10,355 - - - - - - - - 242,953 - - - - - 1,263,592 - - - - - 1,506,545 179,117 24,207 - - - - 51,444 10,941 - - - - - - - - - - 230,561 35,148 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 39,614 - - - - - 1,000 - - - - - 1,300 - - - - - - - - - - - 41,914 - - 529,067 105,653 10,355 63,210 - 1,506,545 Enterprise Funds Internal Service Funds Village of Glenview Adopted 2018 Budget 288 FY 2018 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 - 11,170 - - Contractual - - - - Other Charges - - - - Subtotal - 11,170 - - GIS and CADD 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 - 11,170 - - Internal Service Funds Capital Project Funds Village of Glenview Adopted 2018 Budget 289 FY 2018 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 2018 Budget 290 FY 2018 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 2,296,088 - - - - Contractual 102,527 - - - - Commodities 19,345 - - - - Other Charges 12,910 - - - - Interfund Charges 1,073,789 - - - - Transfer Out - - - - - Subtotal 3,504,659 - - - - Facilities Personnel 322,281 - - - - Contractual 543,566 - - 35,151 - Commodities 306,575 - - 75,000 - Other Charges 3,450 - - - - Capital Outlay - - - - - Interfund Charges 124,636 - - - - Subtotal 1,300,508 - - 110,151 - Streets and Forestry Division Personnel - - - 116,355 - Contractual 2,729,667 - - 672,726 - Commodities 922,443 - - 38,500 - Capital Outlay 405,000 - - - - Interfund Charges - - - 5,501 - Transfer Out - - - - - Subtotal 4,057,110 - - 833,082 - Water and Sewer Division Contractual - - - - - Commodities - - - - - Other Charges - - - - - Capital Outlay - - - - - Subtotal - - - - - MERF MERF Personnel - - - - - Contractual - - - - - Commodities - - - - - Other Charges - - - - - Interfund Charges - - - - - Subtotal - - - - - Public Works Total 8,862,277 - - 943,233 - Special Revenue Funds Village of Glenview Adopted 2018 Budget 291 FY 2018 Budget by Fund, Department and Cost Category Glenview Water Fund Glenview Sewer Fund Wholesale Water Fund Commuter Parking Fund Municipal Equipment Repair Fund Capital Equipment Replacment Fund 2,350,175 396,694 123,493 - - - 102,984 11,845 68,755 - - - 16,025 900 950 - - - 389,737 119,954 - - - - 527,801 111,350 15,346 - - - - - 865,130 - - - 3,386,722 640,743 1,073,674 - - - 86,575 45,241 - - - - 36,863 2,500 355 57,018 - - 300,000 15,000 15,000 44,400 - - - - - - - - 23,906 - - 15,970 - - 368,966 27,971 4,746 147,474 - - 816,310 90,712 20,101 264,862 - - - - - - - - - - - 264,126 - - - - - 31,861 - - - - - 4,000 - - - - - 6,203 - - - - - 195,674 - - - - - 501,864 - - 4,628,394 72,280 1,140,909 - - - 553,686 27,811 1,900 - - - - - - - - - 5,500 - - - - - 5,187,580 100,091 1,142,809 - - - - - - - 440,802 - - - - - 428,300 - - - - - 677,065 - - - - - 6,825 - - - - - 78,423 - - - - - 1,631,415 - 9,390,612 831,546 2,236,584 766,726 1,631,415 - Enterprise Funds Internal Service Funds Village of Glenview Adopted 2018 Budget 292 FY 2018 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 - 110,293 - - Commodities - - - - Other Charges - - - - Capital Outlay - 900,210 - - Interfund Charges - - - - Subtotal - 1,010,503 - - Streets and Forestry Division Personnel - - - - Contractual - - - - Commodities - - - - Capital Outlay - - - - Interfund Charges - - - - Transfer Out - - - - Subtotal - - - - Water and Sewer Division Contractual - - - - Commodities - - - - Other Charges - - - - Capital Outlay - - - - Subtotal - - - - MERF MERF Personnel - - - - Contractual - - - - Commodities - - - - Other Charges - - - - Interfund Charges - - - - Subtotal - - - - Public Works Total - 1,010,503 - - Internal Service Funds Capital Project Funds Village of Glenview Adopted 2018 Budget 293 FY 2018 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 2018 Budget 294 FY 2018 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 9,887,102 - - - - Contractual 649,584 - - - - Commodities 138,324 - - - - Other Charges 2,542,145 - - - - Capital Outlay - 10,000 - - - Interfund Charges 370,745 - - - - Subtotal 13,587,900 10,000 - - - Police Pension Personnel - - - - - Contractual - - - - - Subtotal - - - - - Police Total 13,587,900 10,000 - - - Fire Fire Personnel 10,786,463 - - - - Contractual 358,507 - 10,830 - - Commodities 237,616 - 99,170 - - Other Charges 4,054,245 - - - - Interfund Charges 1,144,600 - - - - Subtotal 16,581,431 - 110,000 - - Firefighter's Pension Personnel - - - - - Contractual - - - - - Subtotal - - - - - Fire Total 16,581,431 - 110,000 - - Special Revenue Funds Village of Glenview Adopted 2018 Budget 295 FY 2018 Budget by Fund, Department and Cost Category Glenview Water Fund Glenview Sewer Fund Wholesale Water Fund Commuter Parking Fund Municipal Equipment Repair Fund Capital Equipment Replacment Fund - - - 18,399 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 18,399 - - - - - - - - - - - - - - - - - - - - - - - 18,399 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Enterprise Funds Internal Service Funds Village of Glenview Adopted 2018 Budget 296 FY 2018 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 2018 Budget 297 FY 2018 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 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 4,280,156 - - - - - - 158,829 - - - - - - 4,438,985 - - - - - - 4,438,985 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 6,141,907 - - - - - - 250,398 - - - - - - 6,392,305 - - - - - - 6,392,305 - - Trust and Agency FundsCapital Project Funds Village of Glenview Adopted 2018 Budget 298 FY 2018 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 87,567 - - 64,907 - Contractual 15,000 - - 85,053 - Commodities - - - 2,450 - Other Charges 700 - - 300 - Interfund Charges 7,374 - - 11,317 - Subtotal 110,641 - - 164,027 - Planning Personnel 450,744 - - - - Contractual 132,551 - - - - Other Charges 27,050 - - - - Subtotal 610,345 - - - - Engineering Personnel 310,865 - - - - Contractual 344,942 - - - - Commodities 1,200 - - - - Other Charges 2,745 - - - - Capital Outlay - - - - - Interfund Charges 11,754 - - - - Subtotal 671,506 - - - - Inspectional Services Personnel 821,927 - - - - Contractual 874,833 - - - - Commodities 4,400 - - - - Other Charges 5,515 - - - - Interfund Charges 24,263 - - - - Subtotal 1,730,938 - - - - Capital Improvements Program Personnel 257,195 - - 50,151 - Contractual 175 - - - - Other Charges 3,135 - - - - Capital Projects - - - - - Transfer Out - - - - - Subtotal 260,505 - - 50,151 - Special Service Areas Other Charges - - - - - Transfer Out - - - - - Subtotal - - - - - Community Development Total 3,383,935 - - 214,178 - Fund Total 69,396,622 10,000 110,000 31,550,243 936,005 Special Revenue Funds Village of Glenview Adopted 2018 Budget 299 FY 2018 Budget by Fund, Department and Cost Category Glenview Water Fund Glenview Sewer Fund Wholesale Water Fund Commuter Parking Fund Municipal Equipment Repair Fund Capital Equipment Replacment Fund - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 85,814 43,271 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 85,814 43,271 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 79,723 40,326 - - - - - - - - - - 1,406,897 482,493 62,816 81,485 - - 3,976,133 1,314,240 - - - - - - - 22,000 - - 5,462,753 1,837,059 62,816 103,485 - - - - - - - - - - - - - - - - - - - - 5,548,567 1,880,330 62,816 103,485 - - 15,471,546 2,818,729 2,327,483 951,820 1,631,415 1,506,545 Enterprise Funds Internal Service Funds Village of Glenview Adopted 2018 Budget 300 FY 2018 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 - - - - Other Charges - - 24,371 - Capital Projects - - 4,694,959 3,696,113 Transfer Out - - - - Subtotal - - 4,719,330 3,696,113 Special Service Areas Other Charges - - - - Transfer Out - - - - Subtotal - - - - Community Development Total - - 4,719,330 3,696,113 Fund Total 8,161,598 1,021,673 4,719,330 3,696,113 Internal Service Funds Capital Project Funds Village of Glenview Adopted 2018 Budget 301 FY 2018 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 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2,115,200 - - - - - - - - - - - - - 2,115,200 - - - - - - - - - - - 239,341 - - - - - - 103,644 - - - - - - 342,985 - 2,115,200 - - - - 342,985 60,000 2,115,200 2,207,682 4,438,985 6,392,305 - 342,985 Capital Project Funds Trust and Agency Funds Village of Glenview Adopted 2018 Budget 302 This page intentionally left blank. Village of Glenview Adopted 2018 Budget 303 VILLAGE OF GLENVIEW GLOSSARY OF TERMS Village of Glenview Adopted 2018 Budget 304 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 2018 Budget 305 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 2018 Budget 306 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 2018 Budget 307 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 2018 Budget 308 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 2018 Budget 309 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 2018 Budget 310 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 2018 Budget 311 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 2018 Budget 312 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 2018 Budget 313 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 2018 Budget 314 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 2018 Budget 315 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 2018 Budget 316 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 JETSB: Joint Emergency Telephone Systems Board 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 2018 Budget 317