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
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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 goalsVillage 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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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 $92,750
Exterior renovation to include roof repairs, repointing, repainting and lighting fixtures. Wooden
benches, refuse containers will be replaced. Exterior doors and sidelights will also be replaced.
Village of Glenview Adopted 2018 Budget 239
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Village of Glenview Adopted 2018 Budget 240
CORE INFRASTRUCTURE 2018 2019 2020 2021 2022 TOTAL
Design
Roadway Design (Pavement Testing, IMS, Surveying)102,000 - - - - 102,000
CCDD Testing 50,000 - - - - 50,000
Road Design (B&W)435,000 - - - - 435,000
Bridge and Retaining Wall Inspection and Assessment 10,000 - - - - 10,000
Natural Resource Project Design 10,000 - - - - 10,000
Design Subtotal 607,000 712,000 607,000 669,000 607,000 3,202,000$
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
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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
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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
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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
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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