Loading...
HomeMy Public PortalAbout2019 Adopted Budget Fiscal Year 2019 Adopted Annual Budget Presented to: Village Board of Trustees James R. Patterson Jr., President And Trustees: John Hinkamp Michael Jenny Deborah Karton Karim Khoja Philip O’C. White Kerry Cummings                 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 Phil Perna Public Works Director and The Staff of the Village of Glenview GFOA 2018 Award ………………………………………………………………………………………….4 Letter of Transmittal ……………………………………………………………………………………..7-10 Introduction and Overview How to Use This Document …………………………………………………………………………...13-14 Village History ………………………………………………………………………………………..15-19 Village of Glenview Profile…………………………………………………………………………………..20 Village Demographics ………………………………………………………………………………….21-22 Budget Process Overview……………………………………………………………………………………..23 Budget Calendar ……………………………………………………………………………………………..24 Organization Chart …………………………………………………………………………………………..25 Basis of Budgeting……………………………………………………………………………………...26-29 Budget and Financial Policies………………………………………………………………………….30-33 Strategic Priorities and Village Management Goals Strategic Priorities and Village Management Team Goals………………………………………………….35 Village Management Team Goals……………………………………………………………………..36-42 Performance Measures………………………..…………………………………………………………45-47 Summary by Fund Village of Glenview Fund Structure ………………………………………………………………………49 All Funds Summary …………………………………………………………………………………………50 2019 Village Sources and Uses…………………………………………………………………………….51 Revenue Highlights …………………………………………………………………………………….52-58 Expenditure Highlights …………………………………………………………………………………59-61 2019 Fund Balance Statements……………………………………………………………………………63-66 Corporate Fund Corporate Fund Summary ……………………………………………………………………………..69-73 Special Revenue Funds Police Special Fund………………………………………………………………………………………….75 Foreign Fire Fund …………………………………………………………………………………………76 Special Tax Allocation Fund (TIF)……………………………………………………………………..77-78 Waukegan/Golf TIF Fund………………………………………………………………………… ….79-80 Table of Contents Village of Glenview Adopted 2019 Budget 1 Enterprise Funds Enterprise Funds Overview…………………………………………………………………………………83 Glenview Water and Sanitary Sewer Funds Overview……………………………………………………84 Glenview Water Fund………………………………...……………………………………………….85-87 Glenview Sanitary Sewer Fund……………………………………...……………………………………88-90 Wholesale Water Fund…………………………………………………………………………………..91-92 Commuter Parking Fund ……………………………………………………………………………….93-94 Internal Service Funds Municipal Equipment Repair Fund ………………………………………………………………….....97-98 Capital Equipment Replacement Fund ……………………………………………………………….99-100 Insurance and Risk Fund…………………………………………………………………………….101-102 Facility Repair and Replacement Fund …………………………………………………………….103-104 Trust and Agency Funds Trust and Agency Fund Overview …………………………………………………………………………107 Police Pension Fund………………………………………………………………………………………..108 Firefighters’ Pension Fund………………………………………………………………………………..109 Escrow Deposit Fund……………………………………………………………………………………..110 Special Service Area Bond Fund…………………………………………………………………………..111 Joint Emergency Telephone Systems Board Fund………………………………………………………..112 Capital Project Funds Capital Project Funds Overview…………………………………………………………………………..115 Capital Projects Fund……………………………………………………………………………………..116 Glen Capital Projects Fund………………………………………………………………………………..117 Permanent Fund…………………………………………………………………………………………..118 Motor Fuel Tax Fund……………………………………………………………………………………..119 Debt Funds Corporate Purpose Bonds Fund…………………………………………………………………………..121 Budgets by Department Department Operating Overview…………………………………………………………………………...123 Department/Fund Relationship………………………………………………………………………….....124 Department Operating Summary…………………………………………………………………….125-126 Village Board of Trustees…………………………………………………………………………….127-132 General Government………………………………………………………………………………….133-140 Village Manager's Office Department……………………………………………………………….141-156 Administrative Services Department……………………………………………………………….157-174 Public Works Department………………………………………………………………………… .175-192 Police Department……………………………………………………………………………………193-197 Fire Department…………………………………………………………………………………….199-203 Community Development Department……………………………………………………………….205-218 Village of Glenview Adopted 2019 Budget 2 Capital Spending and Debt Management Capital Spending………………………………………………………………………………………221-234 Debt Management………………………………………………………………………………………235-252 Component Unit Village of Glenview Public Library………………………………………………………………….255-259 Supplementary 2019 Budget Resolution…………………………………………………………………………….261-262 2018 Tax Levy……………………………………………………………………………………….265-268 Glossary of Terms………………………………………………………………………………… .271-282 Commonly Used Acronyms………………………………………………………………………………..283 Village of Glenview Adopted 2019 Budget 3 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, 2018. 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 2019 Budget 4 This page intentionally left blank. Village of Glenview Adopted 2019 Budget 5 Village of Glenview Adopted 2019 Budget 6 To the Honorable President, Board of Trustees, and Citizens of the Village of Glenview: We are pleased to present the adopted annual budget for Fiscal Year 2019. The Board of Trustees held three public budget workshops throughout the months of August, September and October, as well as a Capital Improvement Program (CIP) workshop seeking 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 2019 budget focuses primarily on four strategic priorities which are fiscal sustainability, infrastructure investment, challenging the status quo, and commitment to customer service. The Village continues to 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. Specifically as it relates to the Village’s property tax revenue, the Village does not levy a tax rate but rather levies a specific dollar amount. For the 2018 property tax levy to be collected in 2019, the levy remained flat from the previous year and only includes an increase to capture the Equalized Assessed Value (EAV) associated with newly annexed, constructed or improved property, which represents a .86% increase from the 2017 tax year, or $103,636. It is important to note that collecting taxes for this new EAV will have no impact on current taxpayers. Glenview’s long history of holding the line on property tax increases has established Glenview as one of the lowest Village property tax amounts paid to the municipality when comparing with neighboring communities. The adopted budget includes Village-wide revenues of $183,833,501, of which $72,702,031 are in the Corporate Fund. The Village-wide expenditures are $175,172,265, of which $75,444,262 are in the Corporate Fund and include a one-time $3,000,000 planned use of fund balance for investment in community infrastructure. It should be noted that, removing the one-time planned use of fund balance results in an operating surplus of $257,769 in Corporate Fund. Ending fund balances for all Village funds remain within the approved Village fund balance policies. 2019 Financial Position The Village continues to maintain a healthy financial position which is partially reflected in the continued achievement of their financial goal to maintain a structurally balanced budget. The Corporate Fund, which is the main operating fund of the Village, again includes an annual cash transfer to the CIP, with a healthy Corporate Fund reserve of 30% - 40% of expenditures. Specifically, the projected ending 2019 Corporate Bund balance is 40.8%, which includes a transfer to the Capital Projects Fund of $7,750,000 plus the additional $3,000,000 appropriated from the prior year’s available fund balance. The 2019 transfer to Capital Projects is $5,500,000 higher than last year’s transfer. As stated, the 2019 Budget represents a strong financial position for the Village’s Corporate Fund despite the significant revenues that were, for a second budget year, diverted from the Village through the adoption of the State of Illinois 2018-2019 Budget. In adopting their budget in July 2018, state legislators again 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 2019 Budget 7 The financial position of the State of Illinois is a major concern as state elected officials continue to explore scenarios that shift costs to local governments and develop legislative proposals to decrease state shared revenues to local governments. The Village will continue to closely monitor this situation. In a sustained effort to be prepared for both State budget actions and shifts in the economy, the Village Board and management continue to demonstrate considerable effort to hold the line on operating expenses while also identifying and taking 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 analyzing service delivery options, implementing outsourcing when appropriate and implementing two-tier wage structures. Another continuing success story is the Village’s significant Capital Improvement Program (CIP) and their aggressive pursuit of outside funding for these capital projects. Specifically, from 2014 to 2019, the Village received over $39,200,000 in federal, state and local funds to support a number of infrastructure projects. Additionally, the Village has been able to secure $11,000,000 in state and federal funds for projects for 2020 – 2023. Staff continues to have project-ready plans to submit for outside funding as opportunities are made available. The 2019 CIP budget contains approximately $21,900,000 in total planned projects which includes $5,500,000 in projects that were accelerated to be included in 2019. This acceleration is the direction by the Village Board in response to their preferred source-based funding approach for the CIP which is consistent with the Village’s efforts to maintain their infrastructure at a level that will help to ensure the vitality of the community.   After the economic recession from 2008 to 2013, recent revenue trends have shown continued improvement in many areas, with, for example, Sales Tax and Local Use Tax growing in each of the last few years. Major commercial developments significantly boosted Building Permits and Annexation Fees in 2014 and 2015 and these developments will contribute to growth in sales tax revenues in the future. However, 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, while they will naturally fluctuate from year to year, tend to be more stable. The 2019 budget for building permits is projected to decline 15.48% from the 2018 level as the commercial projects are expected to be lower in 2019. Another revenue stream that continues to decrease each year is the telecommunications utility tax due primarily to the decrease of the use of landline telephone services. 2017 2018 2019 Income Tax Diversion (10% in 2017; 5%  in 2018)181,000      384,000   115,000   Home Rule Sales Tax Admin Fee (2.0% in 2017; 1.50% in 2018)91,000        143,000   136,000   Personal Property Replacement Tax (23% Reduction)‐               51,000      56,100      TOTAL DIVERSIONS BY STATE 272,000      578,000   307,100   Village of Glenview ‐ Impact of State Diversions Village of Glenview Adopted 2019 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 and budget 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 priorities and are reinforced through the Management Team Goals and 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 fully fund required 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 2019 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, Maggie Bosley Finance Director Maggie Bosley Village of Glenview Adopted 2019 Budget 10 This page intentionally left blank. Village of Glenview Adopted 2019 Budget 11 VILLAGE OF GLENVIEW INTRODUCTION AND OVERVIEW Village of Glenview Adopted 2019 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 continued strong financial position of the Village and its ability to address the economic and fiscal challenges facing the Village as the 2019 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. Strategic Priorities and Village Management Goals This section contains an explanation of the relationship between the Village Board’s strategic priorities and Village management goals 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 2019 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 Joint Dispatch 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 2019 budget by division, character and fund is also provided. Village of Glenview Adopted 2019 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 2019 Budget Resolution, 2018 Tax Levy documents, Summary Sheet of the FY 2019 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 2019 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 2019 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. 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 2019 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.  In 2016, the Village approved the opening of its first craft brewery and tasting room. Ten Ninety Village of Glenview Adopted 2019 Budget 17 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 opened 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 has started and the building is expected to be operation in 2019.  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 began in 2018. Full occupancy of all the units is expected in early 2020.  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. Construction began in 2018 and the building is expected to be occupied in 2019.  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 received approval for 6 new gas pumps to their existing fueling station on Patriot Boulevard to meet customer demand. In 2018, Costco amended the plan to add four additional gas pumps, for a total of 22 fueling positions. Construction is expected to be completed in 2019.  Abt Electronics was granted authority in 2017 to construct additional loading docks, a truck service building, employee parking, and truck parking expansion at 1200 Milwaukee Avenue and those improvements were completed in 2018.  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 named Avidor Glenview includes a mix of high-quality building materials and a majority of the parking will be underground, below the building. Construction began in 2018 with occupancy expected in early 2020.  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 2019.  In 2018, an 18,000 square foot new retail building was approved for a Goodwill retail store. The building is expected to open in early 2019. Village of Glenview Adopted 2019 Budget 18  A new 2,400 square foot outlet building was approved for the Glenbrook Marketplace shopping center in 2018. The drive-thru Starbucks coffee restaurant is proposed to be constructed and open in 2019.  In 2018, the Western Golf Association (WGA) received approval for a new 25,000 square foot office building in the Prairie Glen Corporate Park. The WGA runs the Evans Scholars Foundation for golf cadies and will sponsor a Web.com golf tournament at the Glen Club. The building construction has started and is expected to be complete by the end of 2019.  The Children’s Land Day Care, a 14,135 square foot, 1-story day-care facility, on Milwaukee Avenue was approved in 2018 and is expected to be occupied in the fall of 2019. The Village’s 2017 assessed valuation was $2,519,134,378; of this amount, 76.2% was classified as residential, and 23.8% was commercial/industrial. Village of Glenview Adopted 2019 Budget 19 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. The Village is serviced by two Amtrak routes, the Empire Builder and Hiawatha, and Metra’s Milwaukee District North line commuter rail. Glenview is an affluent community and is home to successful and well-educated professionals. It also serves as the home to such corporations as Abt Electronics, Illinois Tool Works, Astellas Pharma, CVS Health, Anixter, Kraft Foods Technology Center, Pearson Education, Beltone, North American Corporation and Signode. 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 280 full-time employees in six municipal departments; Administrative Services, Community Development, Fire, Village Manager's Office, Police, and Public Works. Village of Glenview Adopted 2019 Budget 20 Village of Glenview Demographics Demographics Last Ten Fiscal Years   Source: ACS 2008 to 2017 Estimates and 2017 Special Census Population Diversity*     Age Breakdown of Village Population Commuting Mode of Transportation     Source: ACS 2017 Estimates            Source: ACS 2017 Estimates  Year Population Median Age Per Capita  Income Median  Household  Income Median Family  Household Income Median Nonfamily  Household Income 2008 46,096 47% 21,703 53% 24,393 44.1 43,384 105,879 123,987 60,227 2009 45,549 46% 21,156 54% 24,393 43.6 52,161 105,059 125,138 50,099 2010 43,649 46% 20,292 54% 23,357 44.6 53,246 107,037 127,815 46,935 2011 44,134 47% 20,766 53% 23,368 45.0 51,953 103,080 122,931 46,399 2012 44,478 48% 21,139 52% 23,339 45.7 52,227 99,841 125,102 48,234 2013 44,863 47% 21,308 53% 23,555 45.4 51,455 92,350 122,967 44,956 2014 45,400 48% 21,794 52% 23,606 45.5 52,326 92,304 124,143 45,655 2015 45,969 48% 22,140 52% 23,829 45.7 52,167 93,240 122,724 45,358 2016 46,559 48% 22,528 52% 24,031 45.3 55,717 102,009 133,738 45,197 2017 46,740 49% 22,843 51% 24,223 45.7 59,571 103,773 136,892 45,855 Gender ‐  Male Gender ‐  Female Age Amount 0‐9 Years 5,578 10‐14 Years 3,692 15‐24 Years 4,872 25‐34 Years 3,854 35‐44 Years 5,106 45‐54 Years 7,092 55‐64 Years 6,856 65‐74 Years 4,768 75‐84 Years 3,164 85 Years & Over 2,084 Village of Glenview Adopted 2019 Budget 21 Unemployment Rates The Village’s most recent unemployment figure as of December 2018 indicates a rate of 2.6%, which is 1.8% below the State of Illinois rate of 4.4% and 1.1% below the National rate of 3.7%.                         Source: Illinois Department of Employment Security     Principal Employers Principal Property Taxpayers Source: Village of Glenview 2017 Comprehensive Annual Financial Report    Housing Statistics Last Ten Fiscal Years Source: ACS 2008 to 2017 Estimates  Employer Number of  Employees Percentage  of Total  Village  Employment Abt Electronics 1,455 3.1% Astellas 1,267 2.7% Glenbrook Hospital 1,099 2.3% Anixter, Inc. 968 2.1% ITW/Signode 695 1.5% Glenview Comm. School Dist 34 694 1.5% Kraft Foods Technology Center 550 1.2% Glenbrook South High School  433 0.9% Signode 390 0.8% Glenview Terrace Nursing Home 375 0.8% Taxpayer Percentage  of Total  Village TAV Illinois Tool Corp $       34,722,899  1.41% CLF (formerly Grubb & Ellis)       27,333,849  1.11% The Glenview Center       21,700,756  0.88% Astella US Holdings       20,507,556  0.83% Northshore University       18,144,758  0.74% Abt Electronics       16,429,544  0.67% Thomson Reuters Pts       12,990,043  0.53% Cambridge Realty Capital       12,354,599  0.50% Kimco Realty Corp.       12,100,932  0.49% Signode, Division of ITW       11,910,099  0.48% Taxable Assessed  Valuation (TAV) Year Average Household  Size Median Home  Value 2008 2.82 567,300 89% 14,789 11% 1,899 2009 2.81 545,400 88% 14,580 12% 1,910 2010 2.77 551,700 87% 13,884 13% 2,129 2011 2.78 530,000 85% 13,699 15% 2,458 2012 2.72 494,500 84% 13,840 16% 2,709 2013 2.75 474,500 82% 13,587 18% 3,015 2014 2.75 469,200 82% 13,706 18% 3,095 2015 2.76 473,600 82% 13,797 18% 3,066 2016 2.81 478,400 82% 13,979 18% 2,970 2017 2.81 488,300 83% 14,174 17% 2,983 Owner Occupied  Housing Renter Occupied  Housing Village of Glenview Adopted 2019 Budget 22 Budget Process Overview The operating budget process usually spans over several months and involves analysis of expenditures and revenues. The Budget is prepared using the modified accrual basis of accounting for all funds. Prepare Financial Forecast The financial forecast is developed by Administrative Services staff and includes multi- year projections of revenues and expenditures. The starting point of this analysis is where the previous year ended and the current revenue trends are analyzed. Develop Department Management Goals Departments are required to update and expand their Management Goals 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 strategic 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 2019 Budget 23 Schedule Kick-off May Department Head Budget Priorities Development Budget Entry Training Level 1 - Department Budget Development August Departments complete budget entry for 2018 Projections and 2019 Budget Budget Team Reviews 2018 Projections and 2019 Budget - All Funds 2019 Personnel Initial Projections Complete Level 2 - Manager Review August Village Manager, Village Departments and Budget Team Review Department Budgets Level 3 - Budget Workshops/Board Review August 27, 2018 Public Presentation of Capital Improvement Program September 24, 2018 Public Presentation of Corporate Fund Projections, Corporate Fund Department Budgets and Miscellaneous Funds October 22, 2018 Public Presentation of Water and Sewer Rates and Remaining Funds Level 4 - Levy Hearing and Public Budget Display November 20, 2018 Public Hearing on Proposed 2018 Tax Levy Ordinance (First Reading) November 20, 2018 Proposed 2018 SSA Tax Levy Ordinances (First Reading); adoption of same November 20, 2018 Proposed Budget on Display for Public Inspection at Village Hall, Library and on the Village's Website November 26, 2018 2019 Public Employee Total Compensation Packages posted on Village Website Level 5 - Budget Hearing, Levy and Budget Adoption and Legal Filings December 4, 2018 Public Hearing on the Proposed 2019 Budget; adoption of same December 4, 2018 Proposed 2018 Tax Levy Ordinance (Second Reading); adoption of same December 19, 2018 File 2019 Budget Resolution, 2018 Tax Levy Ordinance and 2018 SSA Levy Ordinances with the Cook County Clerk December 19, 2018 File 2019 Certificate of Estimated Revenue by Source with the Cook County Clerk December 19, 2018 File Truth in Taxation Certification with the Cook County Clerk 2018 Schedule for FY 2019 Budget Preparation Village of Glenview Adopted 2019 Budget 24   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 2019 Budget 25 Basis of Budgeting This section describes the basis upon which the budget is developed. The Village’s budget is generally based on standards set forth in Generally Accepted Accounting Principles (GAAP). The revenues, expenditures, and transfers for the Village’s Governmental Funds are prepared on a modified accrual basis consistent with Generally Accepted Accounting Principles (GAAP). The revenues, expenditures, and transfers for the Village’s Enterprise Funds, Internal Services Funds, and Pension Trust Funds are prepared according to full accrual accounting principles consistent with GAAP. Under modified accrual accounting, revenues are recognized when measurable and available and expenditures are recognized in the accounting period in which the associated liability is incurred. Under full accrual accounting revenues are recognized in the accounting period in which they are earned while expenses are recognized in the period they are incurred. The modified accrual accounting method is used for both the basis of budget and accounting. There are few instances in which the Village’s budget deviates from GAAP. These include:  For all accounting funds, compensated absences, which are not recognized in the Adopted Budget, are accrued under GAAP and reported in the Village’s Comprehensive Annual Financial Report as a long-term liability.  The budget document does not convert all funds to a Village-wide Statement of Net Position and Statement of Activities (and the accompanying Reconciliations) as required under GASB Statement Number 34, but the Village presents this information in its Comprehensive Annual Financial Report (CAFR).  Budgetary Enterprise Funds deviate from GAAP and are illustrated in the differences between the Actual and Budget columns. These deviations include: o The Budget column will recognize capital outlays and debt financing as expenses and revenues respectively, rather than adjusting the appropriate balance sheet accounts in accordance with GAAP; the Actual column will recognize these items as non-expensed. The Village’s accounting system is maintained on a basis consistent with the adopted budget. This enables departments to monitor their budget by utilizing the enterprise management system. At the end of each fiscal year, the Village makes appropriate adjustments to bring the system in line with GAAP. These adjustments allow the Village to convert its financial structure from the budget format to a format that is able to meet the requirements of reporting in the Comprehensive Annual Financial Report (CAFR). All year-end adjustments are carefully reviewed by the Village’s outside auditor to ensure their propriety. Legislative Requirements Illinois Compiled Statutes (50 ILCS 330/), Illinois Municipal Budget Law, and Cook County filing requirements have regulations that certain timelines be met during the Village’s budget process. The chart below summarizes these requirements and identifies the date completed for the 2019 budget process. Village of Glenview Adopted 2019 Budget 26 Action Required Municipal Code Or Glenview Process Illinois Statute/ County Deadlines Date Completed Budget Officer presents tentative Operating budget to the Board of Trustees On or before the first Friday of October NA Sept 24 Proposed Annual Budget made available for public inspection At least 10 days prior to the required public hearing At least 10 days prior to the required public hearing Nov 20 Legal Notice of Public Hearing At least one week prior to the public hearing At least 7 days prior to the required public hearing Nov 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 4 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 4 Public Hearing on the Proposed Tax Levy Prior to Adoption Prior to Adoption Nov 20 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 4 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 19 Filing the Truth in Taxation Certification On or before the last Tuesday in December Filed with the Tax Levy Dec 19 Filing the Budget Ordinance with the County Clerk’s Office Within 30 days of adoption by the Board of Trustees Dec 19 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 2019 Budget 27  The Village cannot use Motor Fuel Tax revenues to pay for public safety operations (statutory limitations).  The Village cannot use E-911 Communications revenues to pay for road improvements. For these reasons, the Village follows rules promulgated by the Government Accounting Standards Board (GASB) and uses fund accounting to record and report its financial transactions. Each fund is a self-balancing set of accounts used to track the activity of specific revenues or series of revenues. Fund types that involve service delivery include the Corporate Fund, Special Revenue Funds and Enterprise Funds. These three fund types account for most of the Village’s service delivery. The Corporate Fund is the largest fund and accounts for most primary services. Special Revenue Funds account for the proceeds of special revenue sources, taxes, charges or grants that are used to finance projects or activities as required by law or contractual agreements. Enterprise Funds are used for those activities designated by the board to operate on a self-funding basis, using accounting methods similar to business enterprises. The intent of an Enterprise Fund is to earn sufficient profit to ensure the fund’s continued existence without reliance on general tax revenues. Other fund types used are Debt Service, Capital Projects and Internal Service. These funds account for transactions not related to service delivery. Instead, they account for the financing, construction and inter-department services of the Village. The chart below illustrates the relationship between specific revenues and the type of fund they are recorded in; as well as the fund types each department is recorded in. Revenues Corporate Special Revenue Enterprise Capital Projects Shared State Sales Tax √ State Income Tax √ Motor Fuel Tax √ Grants √ √ Local Property Taxes √ √ Sales Tax – Home Rule √ Utility Tax √ Hotel Room Tax √ Licenses √ Fees √ √ √ Permits √ Charges for Services √ √ √ Fines √ Village of Glenview Adopted 2019 Budget 28 The Corporate Fund is the recipient of a number of different types of revenues, whether they are local or shared. Most departments in the Village provide general services, which are expensed in the Corporate Fund. Thus, revenue is “matched” with the expenditure or service provision. Departments may provide services that are recorded in funds other than the Corporate Fund. These “special revenues” must be segregated from other revenues, because of legislative, regulatory or board requirements. In providing services through these special funds, expenditures are recorded in Special Revenue Funds, again to match the expenditures against its revenues. Revenues Corporate Special Revenue Enterprise Capital Projects Departments Public Works √ √ √ Police √ √ Fire √ √ Community Development √ √ √ √ President and Board √ Village Manager’s √ √ √ Administrative Services √ √ √ General Government √ Village of Glenview Adopted 2019 Budget 29 Budget and Financial Policies The Village of Glenview’s budget and financial policies are the basic guidelines for the management of the Village’s fiscal operations. The policies were developed within the parameters of the Illinois State Statutes and the Village of Glenview Municipal Code. The policies assist the Village Board and Staff in preparing the budget and managing the Village’s fiscal affairs throughout the budget period. Policies will be reviewed during each budget process and modified as appropriate to accommodate fiscal conditions, environmental challenges, and Village Board policy initiatives. Budget Policies  The fiscal year of the Village of Glenview will begin on January 1 of each calendar year and end on December 31 of the same calendar year. All accounting and budgeting functions of the Village will occur in conjunction with this fiscal time period.  The Budget will be prepared on a basis consistent with Generally Accepted Accounting Principles (GAAP). Any exceptions to preparing the budget on a basis consistent with GAAP will be disclosed in the Basis of Budgeting Section of this document.  The Budget Officer of the Village, on or prior to the first Friday of October of the year preceding the first year of the forthcoming budget period, will submit to the Village Board a Proposed Budget.  The Proposed Budget, submitted to the Board of Trustees for adoption shall contain: o Estimates of revenues available for the Village for the fiscal year for which the budget is drafted, together with recommended expenditures for the Village. o Revenue estimates and expenditure recommendations shall be presented in a manner which is in conformity with good fiscal management practices. o There must be substantial conformity to a chart of accounts recommended by the National Committee on Governmental Accounting, the comptroller of the State or the department of local government affairs of the State or successor agencies shall be deemed proof of such conformity. o The budget shall contain actual or estimated revenues and expenditures for the two years immediately preceding the fiscal year for which the budget is prepared; o Each budget shall show the specific fund from which the anticipated expenditures shall be made.  Expenditures from the capital equipment replacement fund shall be budgeted in the fiscal year in which the purchase, repair or replacement of capital equipment will occur.  The President and Board of Trustees shall make the tentative annual budget conveniently available to public inspection for at least ten days prior to the passage of the annual budget.  Not less than one week after the tentative annual budget is made available for public inspection, and prior to final action on the budget, the president and board of trustees shall hold a public hearing on the tentative annual budget, after which hearing, the tentative budget, without any further inspection, notice or hearing, may be further revised and adopted by vote of the president and board of trustees. Notice of the public hearing shall Village of Glenview Adopted 2019 Budget 30 be given by publication of a legal notice in a newspaper having a general circulation in the Village at least one week prior to the time of the hearing.  If the budget, as approved by fund, needs revision, the Village Board has the authority to revise the budget by reducing, adding, and changing dollar amounts within the budget. This action shall be in the form of a Budget Amendment. A Budget Amendment does not require a public inspection, notice and/ or hearing, as is required for the original budget adoption.  A Budget Amendment is approved by the Village Board via Resolution. The Village Board adopts the budget at the Fund level. A budget amendment is only required if budgetary authority, or expenditures, are projected to exceed the adopted amount at the Fund level.  The Budget Officer (Village Manager) is authorized to make transfers between departments (within the same fund), no budget amendment is required.  The Budget must be balanced, meaning the estimated expenditures do not exceed estimated revenues and other available funds. The balanced budget must also adhere to the minimum standards set forth in the Village’s Fund Balance Policy.  The Budget Document will be published in a format that satisfies all criteria of the Government Finance Officers Association Distinguished Budget Award Program. Fund Balance Policies  The Corporate Fund reserve (fund balance) will be maintained at 30% - 40% of total expenditures. Total expenditures include transfers out of the fund.  The fund balance of the Utility Enterprise Funds (Water 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 37% 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 2019 Budget 31 Revenues  The Village shall maintain a broad-based, well diversified portfolio of revenues.  Forecasted revenues are calculated by using a minimum three year trend analysis and are forecasted for the next three to five years. Adjustments to revenue forecasts are performed annually.  Property Taxes are adjusted based on new or improved Equalized Assessed Valuation (EAV). New EAV is defined as annexed property, while improved EAV is permitted property improvements.  All Village rates and fees are reviewed annually and adjusted if necessary. Capital Projects  Project costs must be greater than $50,000 to be considered a Capital Project.  Impacts on the Village’s future operating costs must be included in the project planning and incorporated within the respective department’s operating budgets.  As Capital Project contracts are awarded the budget authority will remain with the project until completion (project life budgeting).  All projects must have identified and approved funding sources.  Projects will not start until the funds have been received – bond, loan or cash flow. Exceptions will be made for reimbursable projects only (Special Service Area and reimbursable grant projects). Debt Management  The Village is home rule unit and there is presently no statutory limit on the amount of general obligation debt outstanding.  When advantageous to the Village the type of debt to be issued is General Obligation Debt with annual abatements to the Debt Service Levy based upon acquiring debt service resources from alternate revenue sources.  Long-term debt is not to be issued to finance current operations.  The maturity date of any debt will not exceed the reasonably expected useful life of the project financed.  The Village issues long-term debt to only those capital improvements that cannot be financed from current assets. Village of Glenview Adopted 2019 Budget 32 Investments  The Village of Glenview’s Investment Policy is adopted by the Board of Trustees. In accordance with that policy, public funds will be invested in a manner which will provide the maximum security of principal invested with secondary emphasis on providing the highest yield while meeting the daily cash needs of the Village.  The policy includes the prudent measure to safeguard public funds through detailed collateral agreement requirements terms and conditions.  The policy excludes the use of derivatives.  All investments will conform to applicable State statutes and Village policies governing the investment of public funds.  The policy is routinely reviewed with the Village’s investment advisor. Village of Glenview Adopted 2019 Budget 33 VILLAGE OF GLENVIEW STRATEGIC PRIORITIES AND VILLAGE MANAGEMENT GOALS Village of Glenview Adopted 2019 Budget 34 Strategic Priorities and Village Management Team Goals   The Village of Glenview Budget is developed using the Strategic Priorities and Village Management Team Goals as the road map for administrative and financial efforts are to be targeted in the upcoming year. The Village Management Team goals support the Strategic Priorities and also address additional initiatives that are needed within the department. These priorities are reviewed and updated annually by management and the Board of Trustees. The 2019 Strategic Priorities are:  1: Fiscal Sustainability – Evaluate budgetary decisions based on adherence to Village fiscal policies with a focus on a 3-5 year outlook (is the current approach sustainable?) including maintaining a balanced budget while preserving appropriate fund balance levels, ensuring diversified revenues streams, and reducing operational reliance on economically sensitive revenues.      2: Infrastructure Investment – Invest in the basic physical systems of the Village including but not limited to critical equipment, roads, buildings, bridges, utility systems, parking areas and sidewalks to keep them vital for the Village’s economic development and long-term prosperity.   3: Challenge the Status Quo – Identify new and better ways of providing services to businesses and residents that add value and continually question current approaches for optimal effectiveness.    4: Commitment to Customer Service – Serve all Village customers with integrity, professionalism, and effectively communicate with a focus on solving problems and building and sustaining a great community.  As part of the budget process, the Village Manager, Department Heads and other department representatives attend several strategic planning sessions where the long term financial plan is reviewed and the goals for the Village Departments are established. This session includes an update of the current year’s goals and setting goals for the next fiscal year. The FY 2019 Village Management Team Goals are detailed on the following few pages and linked to the strategic priorities. The 2019 Village Management Team Goals are developed within the following categories:  Financial Policies and Practices  Operations  Information Technology  Economic Development  Intergovernmental Relations  Capital Improvement Program and Capital Projects  Communications  Organization Development  Village of Glenview Adopted 2019 Budget 35 2019 Village Management Team Goals 1: Fiscal Sustainability, 2: Infrastructure Investment 3: Challenge the Status Quo, 4: Commitment to Customer Service Financial Policies and Practices 1 Develop a multi-year financial forecasting program  Staff will prepare a multi-year financial forecast to include the additional Aqua wholesale revenue starting in 2020 and the revenue and expenses that will be impacted by closure of the Glen TIF in 2022/3 1, 2 Identify potential revenue enhancements to the Commuter Parking Fund  In order to plan for capital improvements to Village owned parking infrastructure, staff will analyze additional revenue options and obtain feedback from the Board 1 Combine and centralize the purchasing and accounting procedures of the Public Works Department and Community Development Department  With the assistance of Administrative Services, centralize the purchasing associated with Public Works operations and the Community Development and develop consistent annual budgeting 1 Refine the purchase order process Staff is evaluating opportunities for efficiency in the purchase order process and offer solutions to more timely see budget status when an invoice is received for payment 1 Plan for the early closure of the Waukegan/Golf TIF The TIF is scheduled to close in 2023. Due to the positive financial performance of the TIF, staff will prepare a plan for early closure for consideration 1, 2, 4 Monitor Aqua’s progress on infrastructure improvements required in our Water Supply Agreement Key dates: June 1, 2019 substantial construction completion; September 1, 2019 final construction completion; June 8, 2020 Village commences wholesale water delivery 1 Review ambulance billing collection procedures Evaluate the current ambulance billing collection process and identify opportunities for collection of billed services 1 Obtain Financial Advisor Services Solicit market for Financial Advisor services  1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service Operations 1, 4 Finalize negotiations and present analysis to the Village Board on the Police Collective Bargaining Agreement  The Police agreement is set to expire on 12/31/2018. Negotiations began in October 2018. Analysis and recommendation to be presented in the near future 1, 4 Develop Union negotiation goals and strategies in preparation for the 2019 contract negotiations with Fire, Dispatch and Public Works  All three negotiations are to expire on 12/31/2019. VMO and the related departments will coordinate issues and present analysis to the Village Board 1, 4 Complete a Fire Department response approach study and evaluate the results  Staff will identify a consultant, provide input and data, discuss the study’s findings, and evaluate the next steps  1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service   Village of Glenview Adopted 2019 Budget 36 Operations (continued) 1, 3, 4 Develop a Dispatch Services strategic plan  The plan will include long-term financial analysis of costs and revenues, new customer evaluation, upcoming service needs, maintenance and equipment contract evaluations, and development of overall vision and strategy for competitive, high-service level dispatching 3, 4 Establish and manage performance metrics and the appropriate training to ensure the efficient delivery of contracted services (Baxter & Woodman and SAFEbuilt) Staff to work with vendors to develop metrics, and support their efforts to meet or exceed established metrics 4 Plan a new trustee orientation Staff to plan and execute a new trustee orientation session to introduce new Board members to Village programs and staff 1, 4 Evaluate the establishment of a Public Safety Employee Benefits Act (PSEBA) hearing process If a Fire and Police Officer suffers a catastrophic injury or is killed in the line of duty, by law, certain benefits may be afforded to the employee and/or their family. Staff will evaluate the establishment of a hearing process for PSEBA applicants 3, 4 Develop a Public Works Core Business Plan  Staff to evaluate exactly what services the department is providing and how they are providing it to the residents 3, 4 Maintain and report on Public Works Performance Management program  Staff is continually seeking ways to measure the work and report the outcomes 1, 4 Select the appropriate health insurance model and implement the changes  Staff is working with a consultant to evaluate the current health insurance program and comparing it to other viable health insurance models 3, 4 Focus succession planning efforts in the Police and Fire Departments Prepare for the transition of the Police Chief position. Complete the sergeant’s (Police) and lieutenant’s (Fire) promotional examinations. Identify and train employees for key front-line leadership positions 1, 3, 4 Develop policies and organizational infrastructure regarding the use of part-time Police Officers Staff is currently negotiating the use of part-time Police Officers, which will enhance the full-time force. Development of the program is in anticipation of the finalization of the Union’s CBA 1 Assess risk insurance retention levels and manage the annual renewal process In coordination with an independent risk insurance consultant, staff will analyze the Village’s current liability retention levels and make change recommendations if appropriate 4 Develop the Village-wide Risk Committee In 2018, the Village established an interdepartmental Risk Committee to increase safety awareness, identify trends, recommend training and equipment, and review workplace accident information. This committee will be further developed and trained in 2019 3, 4 Outsource Family and Medical Leave Act (FMLA) administration  Staff identified multiple vendors that can provide the Village with cost competitive FMLA administrative support and staff will implement the new process through program setup and employee training  1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service Village of Glenview Adopted 2019 Budget 37 Operations (continued) 4 Oversee the RFQ for a background check vendor  Staff will release an RFQ to identify a vendor that can manage the Village’s pre-employment background check processes 3, 4 Evaluate the use of a third party vendor for employment verifications  Staff will analyze the use of a vendor to complete routine employment and wage verifications of past and current employees 4 Implement process for new juvenile record expungement law Create and review procedures to ensure compliance with the law 1, 4 Evaluate the Downtown and The Glen commuter parking program Review options on reviewing the merchant processing fees and encourage parking at The Glen commuter parking lot to alleviate pressure on Downtown parking 4 Conduct a Village-wide Emergency Operations Center Drill The Fire Department will lead an EOC drill to facilitate training of new personnel and re-inventory equipment to ensure continued readiness 3, 4 Initiate a basic community risk assessment The Fire Department, in coordination with GIS will assign a risk factor to each building in the Village to assist with pre- planning for potential public safety concerns at each location in the event of an emergency 2, 4 Replace the Fire Department’s self- contained breathing apparatus equipment Solicit multiple manufacturers, identify grant opportunities, field test equipment, survey personnel and purchase replacement units 1, 2, 4 Redevelop Fire Station #8 Continued interdepartmental coordination in the planning and construction of a new Station #8  1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service   Information Technology 2 Implement the 2019-2021 IT and GovIT Strategic Plan projects  Key initiatives in 2019 include migrating the Village’s website and intranet to Sharepoint 2019 and installing a web application firewall for increased security 2 Prepare for a Cook County Next Gen 911 initiative  Over the next few years, Cook County is requesting dispatch centers implement Next Gen 911. This multi-step process requires GIS to buildout and map multi-unit address for more accurate location information when someone calls 911 4 Pilot New World CrewForce for the Fire Department This is an application that assists first responders by providing information on a mobile platform that is more portable and for a lower equipment cost 4 Obtain and implement Fire Department training program tracking software Purchase software and train department personnel on software that tracks training requirements of each fire department employee to ensure compliance 1, 4 Identify software that will assist in streamlining the creation of the new budget format The goal is to offer a solution that eliminates the need for duplicate entry of information and provide easy to understand budgeting reports 4 Implement bucket reporting software in the Police Department The purpose of the software is to obtain the data required to do a full staffing analysis of the Police Department  1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service Village of Glenview Adopted 2019 Budget 38 Information Technology (continued) 3, 4 Evaluate software or applications that allow Village customers to file less than lethal police reports online Reports that fall into this category are those that are filed for insurance purposes only 4 Participate in mobile applications that support obtaining at risk resident information Applications like Vital provide the Police and Fire Departments with information regarding residents that have autism, mental disorders, and Alzheimer’s disease 2, 4 Upgrade the Portable Radio software to reflect new capabilities The portable radios purchased three years ago offer enhancements through a software upgrade, which include new personal accountability reporting features 4 Oversee RFP process and selection of a consultant to provide a permit and work order tracking system Identify a consultant to assist in the development of a permit and work order tracking system that provides more status information to the permit applicant or homeowner requesting work from the Village 2, 4 Oversee RFP process and selection of a consultant to provide Field Data Collection services Identify a consultant to assist in the collection of above- ground infrastructure assets to improve the locational accuracy and attribution of Glenview’s utility data 4 Expand electronic distribution of Commission packets Staff to continue developing the EIC to support the expansion of commission packets electronically 4 Evaluate the use of electronic signatures Staff to review the legal and software requirements of using electronic signatures to eliminate the need for paper and scanning processes 4 Continue to expand the use of Employee Self Service (ESS) module and evaluate the use of the Life Events module In an effort to reduce paperwork, Human Resources will expand the use of ESS to have employees report address, bank, and tax changes through the module. Staff will also evaluate adding a module for employees to report life events that could alter their previous benefit selections 1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service   Economic Development 2, 3, 4 Conduct a feasibility analysis study to determine if on/off-ramps from Milwaukee Avenue to I-294 can be added  Coordinate with the Illinois Tollway Authority, IDOT, and adjacent property owners on the feasibility of tollway access to Milwaukee Avenue and evaluate potential funding sources for the regional transportation improvements 1, 2, 4 Support the Village’s economic development efforts by developing an economic development strategic plan  Staff will gather and analyze information and seek Village Board input on a SWOT analysis, evaluating corridor plans and strategies for Downtown, The Glen Town Center, and other business corridors, and consider development of an economic incentive framework 1, 2, 4 Manage ongoing development projects such as Gibson Property, Abt Electronics expansion (including access road to Central Avenue), Pfingsten/West Lake office building, and the Glen Town Center Staff will continue to efficiently guide applicants through the Village’s regulatory review process  1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service Village of Glenview Adopted 2019 Budget 39 Economic Development (continued) 2, 4 Manage the Gateway and Wayfinding Signage Program and associated advisory Committee Staff will work with the Committee and Village Board to finalize a signage package that can be implemented 2, 4 Manage the redevelopment of 1850 Glenview Road, the former Bess Hardware site, consistent with the Downtown Revitalization Plan Staff will continue to efficiently guide the redevelopment through the Village’s regulatory review process 4 Promote the Village’s business community through sponsorship of Glenview special events and activities Staff will coordinate the Village’s efforts with the Glenview Chamber of Commerce and the Chicago North Shore Convention and Visitors Bureau 2, 4 Review and adopt modifications to the regulatory review process Assess the Village’s regulations to remove obsolete requirements that may hamper redevelopment or are not reflective of the latest development trends, and establish a development escrow process in lieu of the traditional fee- based application process 3, 4 Evaluate the combination of several Commission processes for efficiencies Evaluation could include combining the Electrical and Building Commissions, combining the Plan and Appearance Commissions (following adoption of new Appearance Code and Design Guideline requirements), and the transferring of multi-family and commercial variations to the Plan Commission 3, 4 Streamline the permit review and inspection process Evaluate the possibility of reducing the number of permit and inspection types  1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service Intergovernmental Relations 3, 4 Finalize the removal of the A-20 staging area associated with the Amtrak Hiawatha service expansion, which would significantly impact many Glenview neighborhoods, schools and businesses  Continue to coordinate with IDOT, FRA and legislators on alternatives that would result in the canceling of the proposed holding track 3, 4 Facilitate the move of the Amtrak Hiawatha train stop from the Downtown station to the North Glenview station  Obtain Federal Railroad Administration grant funding to move the Amtrak stop location 3, 4 Coordinate efforts to pursue a legislative agenda and track initiatives throughout the year Work with the Illinois Municipal League and the Northwest Municipal Conference to coordinate efforts and ensure the Villages’ mission, goals, and initiatives are represented 1, 3, 4 Continue and expand Municipal Partnering Initiative (MPI) projects / participation (e.g. coordinated CIP projects) in order to achieve cost containment by leveraging economies of scale Refresh core MPI bid and proposal documents with updated scope, standards, and requirements. Identify additional programs and projects that would benefit from MPI participation  1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service Village of Glenview Adopted 2019 Budget 40 Intergovernmental Relations (continued) 1, 3, 4 Participate in a multi-jurisdictional project that will enhance station alerting in the Police and Fire Stations Work with project partners to evaluate station alerting systems, identify grant opportunities and enter into a joint agreement to ensure a quality system at an economical cost 1, 4 Review the Glenbrook Fire Protection District agreement Analyze the percentage of Fire Department support based on call volume and GIS data, compare it to the total revenue received by the district, solicit feedback from the Village Board and work to revise the agreement accordingly 3, 4 Monitor and mitigate noise impacts from O'Hare International Airport Maintain membership in the O’Hare Noise Compatibility Commission and provide and monitor new and continuing programs 3, 4 Monitor and mitigate impacts of the proposed Chicago Executive Airport expansion Maintain participation in the planning process and monitor changes that may impact the Village 3, 4 Monitor and mitigate the impacts of odor from Patriot Acres Work to ensure the consideration of replacement solar versus the use of compost on the site 1, 2 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 Advocate for project funding and coordinate with IDOT District 1 to complete the Intersection Design Study (IDS) that will allow the Village, in partnership with IDOT, to pursue federal grant funds for the projects  1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service Capital Improvement Program and Capital Projects 1, 2, 4 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) funding  In April 2017, the Army Corps of Engineers approved a Federal Interest Determination (FID) for the project. With the FID's approval, the Corps will continue engineering design as part of a cost-share and Village staff will continue to push towards an implementable project utilizing federal and MWRD funds. MWRD has sent a letter to the Village confirming $6.6 million of MWRD funding support to implement a project for the Tall Trees neighborhood 1, 2, 4 Update the Village Stormwater Management Plan and continue implementation of the accelerated stormwater improvements as approved by the Village Board  Staff to conduct a process to update the Plan and obtain Board input on project funding priorities 1, 2, 4 Implement the 2020-2024 Capital Improvement Program (CIP) including the three-year design process to ensure that project estimates are accurate and ready for letting In conjunction with the CIP process, staff will conduct a historical review of the Village’s infrastructure replacement program, evaluate the infrastructure replacement standards and formally adopt a Complete Streets policy 2, 4 Continue the implementation of the 2017 Comprehensive Plan recommendations Staff is working to update the Bike and Sidewalk Master Plan, evaluate the Village’s public street light design, and influence consideration of green infrastructure techniques for new developments  1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service Village of Glenview Adopted 2019 Budget 41 Communications 4 Complete a Community Survey and present findings to the Village Board The Village last completed a community survey in 2015. An update is recommended every four to five years 3, 4 Locally address the national view of the state of policing Focus more time and effort on Community Relations programing 4 Enhance Community Development communication opportunities with Village customers This includes enhancements to the Village website, the creation of a phone app for updating CIP project status, and a dedicated website portal designed to reach the business customer base (GoGlenview)  1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service Organizational Development 2, 3, 4 Develop a strategy for the Village to become a leading SmartCity A smart city used electronic data collection to enhance the quality, performance and interactivity of services and infrastructure, which will in turn reduce costs and resources. It also increases contact between the Village and residents 3, 4 Evaluate the customer service delivery enhancements of the Development Center and the Resolution Center Determine if modifications to the process and/or a significant remodeling of the Village Hall office space is necessary to better serve customer needs 1, 4 Develop comprehensive performance dashboard reporting plan and align management goals/business plans Solicit software that supports creation of a performance dashboard that is easy to access, update, and pull regular reports 4 Continue to implement the employee performance review process through the selection and implementation of an employee performance management software program in conjunction with establishing and managing meaningful employee metrics and goals Staff will ensure the proper infrastructure and management support is in place to implement the merit based pay program consistently 4 Research alternative organizational structures for Village administration Provide alternative structures that spread management, assignments, and workloads in the organization 1, 4 Identify areas to increase public safety employee’s wellness Public safety staff will evaluate internal protocols and procedures, mindfulness training opportunities, implement a cancer awareness program and identify equipment needs to further the health and wellness of the Village’s first responders 1: Fiscal Sustainability, 2: Infrastructure Investment, 3: Challenge the Status Quo, 4: Commitment to Customer Service   Village of Glenview Adopted 2019 Budget 42 This page intentionally left blank. Village of Glenview Adopted 2019 Budget 43 VILLAGE OF GLENVIEW PERFORMANCE MEASURES Village of Glenview Adopted 2019 Budget 44 Division Performance Measure 2017 Actual 2018  Projected  2019 Target  Village Manager's Office  Percent increase in E‐Glenview subscriptions 4.0% 11% 10% 48,400 47,350 50,000 Number of Safety/Loss Prevention trainings conducted per year 233 Percent Change of Total Number of property/casualty claims ‐58.00% 4% ‐5% Percent change in number of OSHA recordable injuries per year 0% 0% ‐5% Percent change in medical only workers' compensation claims per year ‐33% 0% ‐5% Number of Equal Employment Opportunity compliance training topics conducted per year 010 HMO Health plan claims loss ratio 99.40% 92.70% 94.00% PPO Health plan claims loss ratio 127.60% 61.80% 100.00% Percent change in Rx cost per employee per month 13.60% ‐15.50% 7.30% Percent change in generic prescription Rx utilization 1.00% 1.78% 2.00% Percent change in 90 day mail order Rx utilization ‐2.00% 3.90% 1.00% 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)98% 98% 98% Administrative Services Department  Percent of IT service level agreement response for Helpdesk support (ticket response, back‐up  completion and security patch update) 98% 98% 99% IT Helpdesk service satisfaction and courtesy rating 3.2 3.5 3.5 Internal customer service rating that show staff's desktop mapping and GIS queries are being met 444 Percent time project tasks remain on schedule 94% 96% 98% Percent of system and service availability 99% 99% 99% Percent of IT service level agreement on‐hour Priority One response 99% 99% 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 3.5 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 36 37 38 Consecutive years for receiving the Distinguished Budget Presentation Award 10 11 12 Auditor issued unmodified "clean" audit opinion (Y/N)YYY # of payments made by customers using Citizen Self Service 12,794 13,881 14,000 # of online bank bill payments processed 15,980 16,137 16,200 # of phone calls answered 31,145 39,042 39,000 # of times a call is re‐queued 4,643 5,226 5,000 # of Public Works work order requests 3,143 3,294 3,200 # of property violations reported and entered 829 668 700 # of residents notified of continuous water usage 1,544 3,008 3,100 # of apartments notified of continuous water usage 197 351 500 # of commercial properties notified of continuous water usage 188 156 200 # Police‐related FOIA's processed 1,349 1,914 1,650 # Police Non‐emergency calls handled 17,136 20,317 19,000 # Subpoenas processed 436 369 375 # Ticket payments processed 2,022 1,914 1,900 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% Human Resources Administration  Communications Information Technology  and GIS Village of Glenview Adopted 2019 Budget 45 Division Performance Measure 2017 Actual 2018  Projected  2019 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 24 22 24 Number of work orders completed 3,143 3,305 3,390 Number of utility hits 000 Percent of minimum billable hours 62.5% 57.8% >65% Percent of repairs completed in 1 day 81.0% 90.9% >80% Percent of repairs completed in 3 days or less 93.4% 95.8% >90% Percent compliance with scheduled preventative maintenance schedules 76.0% 84.2% >80% Percent of "comeback/repeat" repairs 0% 0% <1% Number of volunteer events (e.g. clean up litter, remove brush and install native plants) 364 Number of inches during the December ‐ January snow season 22.8 40.6 45 Number of plow events during the December ‐ January snow season 388 Number of salt runs during the December ‐ January snow season 11 18 11 Tons of salt used during the December ‐ January snow season 2,800 3,553 3,500 Loads of snow hauled to various sites during the December ‐ January snow season 48 411 300 Number of trees infested with EAB removed  179 80 277 Number of meter service calls (e.g. meter tests, installations, final reads and repairs) 3,340 2,707 2,900 Number of sanitary sewer feet cleaned (Glenview System) 373,491 231,493 270,000 Percent of budgeted funds committed in Facility Repair and Replacement Fund for fiscal year 42% 23% 47% Number of work orders completed 323 509 450 Police Department  Use of traffic calming devices (traffic unit has been affected by manpower ‐ less one officer )41324 Implementation of citizen/business contact through Walk & Talks 3,770 3,578 3,756 Number of residents that participated in child safety seat programs 262 215 225 Selective enforcement efforts at school zones, hazardous intersections and speeding "hot spots" 1,796 1,615 1,647 Missing person cases referred to Detective Bureau within 2 hours of receipt 17 13 13 Number of self initiated (directed) patrols 6,279 6,706 6,719 Number of domestic violence victims supported/assisted within 24 hours of notification 68 68 68 Fire Department  Percentage of Fire Department standard operating procedures are reviewed & updated 60% 70% 75% Percentage of K‐8 classrooms and senior facilities visited to present a specific message 100% 100% 100% Operational readiness of Emergency Operations Center Not Tested 100% Table Top EMS baseline Turnout Time (the time between dispatch notification and vehicle(s) enroute) of 90  seconds 82% 79% 85% Fire Baseline Turnout Time (the time internal between dispatch notification and vehicle(s) enroute)  of 90 seconds 65% 72% 80% Fire & EMS Baseline Travel Time (the time interval from enroute until on scene, based on urban  population) of 5 minutes 12 seconds 90% 91% 90% Total Baseline Response Time: EMS (Call creation to arrive, first unit on scene) of 8 minutes 12  seconds 98% 100% 95% Total Baseline Response Time: Fire (Call creation to arrive, first unit on scene) of 8 minutes 27  seconds 93% 96% 95% Number of emergency responses 8636 8676 8800 *Operational readiness needs to be tested in 2018 **2016 response times were combined for EMS and Fire ***Travel Ɵmes are affected by weather condiƟons thus no percentage change in the performance target  Police Department  Fire Department Facilities  Water and Sewer Administration Fleet Streets and Forestry  Village of Glenview Adopted 2019 Budget 46 Division Performance Measure 2017 Actual 2018  Projected  2019 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 87% 88% 92% Aggregate health inspection score for restaurants within the Village on a scale of 100 96.0 96.0 96.0 Percentage of annual CIP budget that is expended in the budgeted year 96% 100.0% 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 4.1 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 75.4 Number of building permits issued 3,100 3,400 3,000 Number of inspections completed (including code enforcement)9,000 11,800 10,000 Number of Appearance Commission cases processed annually 139 133 125 Number of Plan Commission cases processed annually 49 48 45 Number of Zoning Board of Appeals cases processed annually 56 40 40 Total value of CIP projects awarded $19.5M $15.5M $21.7M Departmental Work Load Indicators Village of Glenview Adopted 2019 Budget 47 VILLAGE OF GLENVIEW SUMMARY BY FUND Village of Glenview Adopted 2019 Budget 48 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. 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. Capital Project 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). 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. 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. 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. 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. Village of Glenview Fund Structure General Fund 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 Service 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 *Major Fund Village of Glenview Adopted 2019 Budget 49 Fiscal Year Fiscal Year .2017 Revised Projected 2019 Actual Budget Actual Budget $272,163,796 $297,147,626 $297,147,626 $310,324,522 Budgeted Revenues Taxes 79,437,680 78,540,396 81,209,867 82,638,779 Licenses and Permits 2,592,147 2,574,700 3,045,328 2,554,490 Fines and Forfeits 211,593 199,500 205,725 205,725 Charges for Services 43,057,854 43,200,185 43,857,563 44,911,864 Intergovernmental 20,005,252 18,063,251 18,081,672 19,804,332 Investment Income 20,440,941 10,884,431 11,362,005 13,132,220 Other Revenues 6,111,736 6,041,293 3,746,347 5,280,851 Transfers In 11,951,217 11,857,655 12,361,045 15,305,240 Total Revenues 183,808,421 171,361,411 173,869,552 183,833,501 Budgeted Expenditures Operating Expenditures Personnel 47,562,860 49,353,350 49,827,288 51,247,603 Contractual 48,936,653 52,186,509 51,242,310 53,504,749 Commodities 3,515,507 4,007,422 3,944,069 4,196,016 Other Charges 20,156,118 21,014,961 21,053,779 19,307,858 Capital Outlay 4,418,825 3,255,442 1,221,369 2,826,992 Total Operating Expenditures 124,589,962 129,817,685 127,288,815 131,083,219 Other Expenditures Interfund Charges 6,346,742 6,346,435 6,346,435 6,335,425 Capital Projects 15,936,669 16,943,881 14,696,362 22,448,381 Transfer Out 11,951,217 12,136,515 12,361,045 15,305,240 Total Other Expenditures 34,234,628 35,426,831 33,403,842 44,089,046 Total Expenditures 158,824,590 165,244,515 160,692,657 175,172,265 Surplus/(Deficit)24,983,830 6,116,895 13,176,896 8,661,237 $297,147,626 $303,264,522 $310,324,522 $318,985,759 All Funds Summary Fiscal Year 2018 Beginning Fund Balance/ Net Position Ending Fund Balance/ Net Position Village of Glenview Adopted 2019 Budget 50             Village of Glenview Adopted 2019 Budget 51 Revenue Highlights The Village of Glenview appropriations are supported by a number of different sources. The primary revenue categories are Local Taxes, Licenses and Permits, Fees and Fines, Charges for Services, Intergovernmental, Investment Income, Other/Miscellaneous, Transfers In and Debt Proceeds and Premiums. In addition to these revenues, the Village can propose a planned spend- down of available reserves, making sure that fund balance remains within Village policy. For Fiscal Year 2019, Village-wide revenues are projected to increase by $9,963,949 over the 2018 Projection. The 2019 budget assumes increases in most of the primary revenue categories with the exception of Fees and Fines which is projected to remain flat and Licenses and Permits which is expected to decrease $490,838 compared to the 2018 Projection. Local taxes are projected at $81,209,867 in 2018 and budgeted at $82,638,779 in 2019, an increase of $1,428,912; mostly due to increases in sales taxes and home rule sales taxes in the Corporate Fund of $666,261 (explained below) and incremental property taxes in the Special Tax Allocation Fund (explained below). Village of Glenview Adopted 2019 Budget 52 Charges for Services are projected to increase $1,054,301 in 2019 compared to the 2018 Projection due to increases in water and sewer charges, increases in health insurance costs, and development fees. Intergovernmental Revenues are projected to increase in 2019 by $1,722,660 from the 2018 Projection primarily due to grants awarded to the Village for capital projects ($814,000) and upgrading the Dispatch phone system ($515,383). Dispatch revenue is projected to increase by $185,681 in 2019, mainly due to contractual cost increases. Local use taxes also increased $165,726 as a result of a US Supreme Court ruling requiring out-of-state companies that have greater than $100,000 in sales or greater than 200 transactions in Illinois to collect use tax. Investment Income is projected to increase by $1,770,215 from the 2018 Projection as a result of Police and Firefighter’s Pension Funds expecting positive returns on investments in 2019. Transfers in are increased in 2019 due to the one-time transfer of $3,000,000 from appropriated prior year fund balance for capital projects. Other/Miscellaneous revenues increased in 2019 due to the expected closing on the sale of a site in downtown Glenview previously home to Bess Hardware store. 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 67.7% of the revenue collected in the Corporate Fund. As depicted in the chart below, the 2018 projection and 2019 budget for General Sales Tax and Home Rule Sales Tax increased incrementally each year over the past two years receipts. Property taxes are projected to increase in 2018 and 2019 as the Village Board voted to increase the property tax by $250,000 in 2018. The 2019 property taxes only increased by $103,636 which is the new EAV growth associated with newly annexed, constructed or improved property for the 2017 tax year. State Shared Income Tax is projected to increase slightly in 2018, and remain flat in 2019. 2016 Actual - 2019 Budget for Corporate Fund Major Revenue Sources Village of Glenview Adopted 2019 Budget 53 * General Sales Tax The Village receives one percentage point (1.0%) share of the State sales tax rate. The sales tax is imposed on the sale and consumption of goods. Sales tax proceeds are collected by the State of Illinois and remitted to the Village monthly. The Village’s sales tax of 9.75% consists of a State Retail Tax of 6.25% (of which the Village receives 1%), a Cook County Tax of 1.75% (raised by 1% on Jan 1, 2016), a Regional Transit Authority Tax of 1.0% and the Village’s Home Rule Sales Tax of 0.75%. Sales tax is the largest source at 24% of Corporate Fund Revenues. Through nine months of FY 2018, the Village’s sales tax receipts were up 5.80% compared to the same period in 2017. As detailed in the table below, sales tax revenue has been increasing year-over-year dating back to 2014. Factors that may be contributing to the growth include consumer confidence due to a robust economy and stronger, though still modest, wage growth. In addition, Illinois’ unemployment rate was 5.00% in 2017, down from 5.80% in the previous year and at its lowest since 2007. Glenview’s unemployment rate was 3.7% in 2017, also its lowest since 2007. 2014 2015 2016 2017 2018 Estimate 2019 Budget Sales Tax Revenue 14,972,367 15,635,705 16,189,240 17,223,884 17,912,839 18,360,660 Percentage Change 8.23% 4.43% 3.54% 6.39% 4.00% 2.50% The Village has taken a cautious approach to projecting sales tax revenue for FY 2019. The budget of $18,360,660 in sales tax receipts next year reflects an increase of only 2.50% to the existing sales tax base. * Home Rule Sales Tax Home rule sales tax is assessed by the Village to be imposed on the sale and consumption of goods with the exception of vehicles, food for human consumption that is to be consumed off the premises where it is sold and prescription and non-prescription medicine and drugs. Home Rule Sales Tax is distributed by the Illinois Department of Revenue. The Village 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. The Home Rule Sales Tax may be imposed in 0.25% increments with no maximum rate limit. The Village’s Home Rule Sales Tax still stands at 0.75%. The State imposed a 2% administrative fee effective July 1, 2017 for the distribution of this tax. With legislative pressures from local municipalities, the State reduced this administrative fee from the 2% to 1.5% with the adoption of the July 1, 2018 Budget. Home rule sales tax is the Corporate Fund’s third largest source of revenue. Similar to sales tax, the Village also expects home rule sales tax to continue increasing in 2019. The 2019 budget includes an increase of 2.50% compared to 2018 estimated receipts which reflects the strong economy and consumer confidence. 2014 2015 2016 2017 2018 Estimate 2019 Budget Home Rule Sales Tax Revenue 7,468,617 7,821,912 7,948,198 8,401,525 8,737,586 8,956,026 Percentage Change 5.87% 4.73% 1.61% 5.70% 4.00% 2.50% Village of Glenview Adopted 2019 Budget 54 * Property Taxes Property taxes are the second largest source of revenue for the Village Corporate Fund and represent 17% of the total Corporate Fund revenues. The Village Board approves a tax levy in December each year, and the following year the Cook County Treasurer collects the funds from the property taxpayers and remits them to the Village. The Village receives the majority of its property tax revenue corresponding to the two installment due dates of these taxes which have been March 1st and August 1st in the past several years. The Property tax levy is assigned to pay for a portion of the Corporate Fund operating expenditures specific debt obligations and the Village portion of the Police, Fire and IMRF pension contributions. The 2018 Total Property Tax Levy is projected to increase by only $103,636, or .86%, which is the new EAV growth associated with newly annexed, constructed or improved property in the Village for the 2017 tax year. Since this new tax levy increase is the exact increase in the EAV growth, there should not be any Village portion property tax increase to the typical property owner in the Village in 2019. If there were an increase to one’s property tax bill, it would be attributable to the property valuation which is assigned at the County level. Property taxes levied by the Village in 2018 for collection in 2019 total $12,154,308 which is .86%, or $103,636, greater than the property taxes levied in 2017 ($12,050,672). The 2018 property tax levy is as follows: Tax Levy 0.86% Increase of 2017 Original Levy Loss Provision 2018 Extended Tax Levy 2019 Budgeted Collections at 99% Corporate 2,651,361 79,541 2,730,902 2,703,593 IMRF 1,256,146 37,684 1,293,830 1,280,892 Debt 1,771,300 88,565 1,859,865 1,841,266 Police Pension 2,448,009 73,440 2,521,449 2,496,234 Fire Pension 4,027,492 120,825 4,148,317 4,106,834 Total 12,154,308 400,055 12,554,364 12,428,819 The Village is statutorily required to levy property taxes for the Glenview Public Library. 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. Village of Glenview Adopted 2019 Budget 55 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 2018 levy for Library operations increased by the same 0.86% used by the Village, an increase of $55,258, to $6,291,874. After adding the full debt obligation related to the new building, $1,765,958, the total Library 2018 tax levy to be collected in 2019 is $8,057,832. * Utility Taxes - Electricity Tax The Village imposes a tax on electricity, which is based upon established rates per kilowatt-hours used or consumed in a month. The Village Board adopted a tax on the purchase of electricity in August of 1998. Revenues received from these taxes are generated based on actual usage and largely depend on fluctuations in temperatures and populations. The taxes are collected by ComEd and remitted to the Village on a monthly basis. The Village’s Electricity Utility Tax revenue has remained consistent over the past few years. The Village expects the minimal year-over-year change in revenue since 2014 to continue into 2019. Thus, the 2019 Budget is kept level with the 2018 estimate of $2,201,620. 2014 2015 2016 2017 2018 Estimate 2019 Budget Electricity Revenue 2,230,618 2,189,830 2,249,217 2,137,495 2,201,620 2,201,620 Percentage Change (0.01%) (0.02%) 0.03% 0.05% 0.03% - * 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 2019 budget of $1,591,879 is a decrease of 5% from the 2018 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. 2014 2015 2016 2017 2018 Estimate 2019 Budget Telecommunications Revenue 2,175,833 2,271,699 2,000,427 1,841,387 1,675,662 1,591,879 Percentage Change (13.87%) 4.40% (11.94%) (7.95%) (9.00%) (5.00%) * 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 Village of Glenview Adopted 2019 Budget 56 predictable for budgeting purposes. The tax is collected by Nicor, who imposes a 3.0% administrative fee and remits the tax to the Village on a monthly basis. The Village estimates 33,030,160 of taxable therms in 2019, which is based on analysis of historical therms and average monthly temperatures in past years. The 2019 budget of $1,441,766 is calculated by multiplying estimated taxable therms by the Village imposed tax and then reduced by Nicor’s administrative fee. * Income Tax The Village receives a portion of the State’s 4.95% personal income tax on individuals, trusts and estates, and 7.00% tax on corporations. Income tax is distributed to the Village on a per capita basis. 2014 2015 2016 2017 2018 Estimate 2019 Budget Income Tax Revenue 4,232,425 4,832,506 4,293,596 4,075,812 4,300,080 4,300,080 Percentage Change (1.79%) 14.18% (11.15%) (5.07%) 5.50% 0.00% Per Capita Basis 94.70 108.13 96.07 90.85 92.00 92.00 As the above chart indicates, the Village expects income tax revenue to increase by 5.50% during 2018. The increase is due to multiple factors. Although the State imposed a one-time 10% reduction of the income tax revenue distributed to local governments in their FY2018 budget, there are one-time revenues arising because of changes to the federal tax code and new laws enacted at the State level. Additionally, in November 2017, the Village completed a Special Census with the U.S. Census Bureau as there were geographic areas within the Village that had seen significant new residential development over the past several years. As a result of this Special Census, the Village population increased by 2,048 from 44,692 to 46,740 which will provide additional income tax revenue on the per capita basis. When the State adopted their FY2019 budget, they continued the diversion of income taxes to local governments but decreased the reduction from 10% to 5%. The 2019 budget of $4,300,080 remains flat with the 2018 estimate but the Village continues to monitor 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 707 parking spaces at the downtown station and 1,292 spaces at The Glen of North Glenview train station. 2019 budgeted revenues are $644,728. 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 2019 MFT revenue is $1,100,000. Based on the information from the Illinois Municipal Village of Glenview Adopted 2019 Budget 57 League and historical trend data, staff is holding MFT revenue flat at $1,100,000 for the 2019 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 2019 budget for LMFT includes a projected increase of 3% for a total of $891,156. 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 of properties within The Glen Tax Increment Financing (TIF) District. The 2019 budget of $34,133,766 is based on the net incremental property taxes estimated to be received in 2018 ($33,464,477) grown at 2%, which is slightly below the 2.2% historical annual property tax increase for the taxing jurisdictions. Glenview Water and Sewer Funds * Sale of Water and Sewer Services The Village’s water customer base includes approximately 16,000 customers, 1,820 of whom are in unincorporated Glenview. The sanitary sewer system has approximately 9,700 customers, all of them within the corporate boundaries of the Village. Some properties in the Village receive water service but are not connected to the Village’s sanitary sewer system. Approximately 95% of total customers are residential, 4% are commercial, and about 1% 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 and increases began in 2018. 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 2019 quarterly fixed rate increased to bring the total cost recovery to 9.4% and a 1% increase in the consumption rate. The 2019 sewer quarterly fixed rate increased to maintain the total cost recovery of approximately 27% and a 1.5% increase in the consumption rate. The 2018 revenue projection for Glenview water services is $14,726,119, with the 2019 budget increasing to $15,123,469 primarily due to the increased efficiency of the automated water meters, combined with the scheduled rate increases. The total revenue budgeted in the Glenview Water Fund is $15,589,586. The 2018 revenue projection for sewer services is $2,468,103 and the 2019 budget is increasing slightly to $2,503,860. The total revenue budgeted in the Glenview Sanitary Sewer Fund is $2,597,504. Village of Glenview Adopted 2019 Budget 58 Expenditure Highlights Major expenditures for the Village include Operations and Maintenance costs, Capital Outlay and Capital Projects, Debt Service expenditures, and Transfers Out. Operations and Maintenance The 2018 Operations and Maintenance (O&M) costs are projected to be 0.48% or $570,595 less than the adopted budget amount of $119,450,642. The 2019 O&M budget is 3.36% or $3,988,543 higher than 2018 projections for a total of $122,868,590. The 2019 budget has one less full-time employee than the 2018 final number as the Village reduced full-time staff through attrition. Personnel costs for 2019 are anticipated to be 2.85% or $1,420,315 higher than the 2018 projections primarily due to increases in healthcare costs. The $51,247,603 budgeted amount includes estimated salary increases for all eligible non-union employees as well as those increases that are mandated by current union contracts. Village of Glenview Adopted 2019 Budget 59 Contractual costs of $53,504,749 in the 2019 budget are $2,262,440 or 4.427% higher than the 2018 projections. Insurance premiums increased $351,456 over 2018 projections. Water purchases and are expected to increase $546,188 in 2019 from the 2018 projection, primarily due to a projected rate increase. For 2019, Make-Whole Payments for The Glen TIF are budgeted at $1,391,140 less than 2018. One-time economic development projects total $563,800 in the Permanent Fund in 2019. An additional $200,028 is budgeted for Economic Development Agreements in 2019. There are also significant scheduled building repairs totaling $1,141,140 budgeted for Village-owned facilities in 2019. The Commodities budget for 2019 is $4,196,016. This is an increase of $251,947 from the 2018 projections due to increased fuel rates and scheduled IT equipment upgrades. Other Charges and Interfund Charges combine for the remaining $13,920,222 of O&M expenditures in the 2019 budget. This represents a $53,841 increase over the 2018 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 2019 of $2,683,632 represent a $1,826,233 increase from 2018 projections. The decrease is primarily due to purchases of vehicles for Police, Fire, and Public Works based on vehicle replacement schedules and a one-time Dispatch phone system upgrade. Debt Service Debt service payments are based on debt schedules determined at the time of debt issuance. The 2019 budget for debt service totals $11,723,061, an increase of $193,951 over 2018 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 2019 budget includes an additional $5,500,000 for core infrastructure in an effort to close the gap between funding sources and needs. The 2019 budgeted amount for road resurfacing and Village of Glenview Adopted 2019 Budget 60 reconstruction is $10,513,113. The total capital improvements budget is $22,591,741 and includes core infrastructure, water and sewer utilities, and facility improvements. 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 Sta tion to include Village Hall activities and services. Special Tax Allocation Fund (STAF) to Glen Capital Projects Fund: This transfer is to fund infrastructure projects in the Glen Town Center. Permanent Fund to Capital Projects Fund: This transfer is to fund one-time capital projects related to economic development which are downtown parking improvements for 2019. 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. Insurance and Risk Fund to Corporate Fund: This transfer is to fund a portion of the cost of operations in the Corporate Fund. 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 2019 Transfers between Funds Transfers Out  Corporate  Fund Glen Capital  Projects  Fund Capital  Projects Fund Glenview  Sewer Fund Glenview  Water Fund STAF Corporate  Purpose Bonds Corporate Fund 10,750,000   2,201,582         Special Tax Allocation  Fund (STAF)97,309 Insurance and Risk Fund 250,000    Permanent Fund 1,012,500      Wholesale Water Fund 325,000 556,334 Special Service Areas 2,894           70,644       38,977         2019 Summary of Transfers In and Out Transfers In Village of Glenview Adopted 2019 Budget 61 This page intentionally left blank. Village of Glenview Adopted 2019 Budget 62 2019 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 $33,556,506 $29,904 244,107 (4,678,417) 2,175,328 Budgeted Revenues Taxes 46,586,082 - - 34,133,766 1,556,130 Licenses and Permits 2,388,350 - - - - Fines and Forfeits 205,725 - - - - Charges for Services 5,132,152 - - 125,139 - Intergovernmental 16,453,793 - - - - Investment Income 496,000 565 4,000 438,000 36,350 Other Revenues 864,929 - 100,000 180,000 - Transfers In 575,000 - - - - Total Revenues 72,702,031 565 104,000 34,876,905 1,592,480 Budgeted Expenditures Operating Expenditures Personnel 34,015,369 - - 344,801 8,341 Contractual 13,858,421 - 10,830 21,352,520 316,648 Commodities 1,954,106 - 99,170 114,250 - Other Charges 7,327,445 - - 8,011,257 701,158 Capital Outlay 420,000 12,700 - - - Total Operating Expenditures 57,575,341 12,700 110,000 29,822,828 1,026,147 Other Expenditures Interfund Charges 4,917,339 - - 17,436 - Capital Projects - - - - - Transfer Out 12,951,582 - - 97,309 - Total Other Expenditures 17,868,921 - - 114,745 - Total Expenditures 75,444,262 12,700 110,000 29,937,573 1,026,147 Surplus/(Deficit)(2,742,231) (12,135) (6,000) 4,939,332 566,333 30,814,275 17,769 238,107 260,915 2,741,661 Beginning Estimated Fund Balance/ Net Position Ending Estimated Fund Balance/ Net Position Special Revenue Funds Village of Glenview Adopted 2019 Budget 63 Glenview Water Fund Glenview Sewer Fund Commuter Parking Fund Wholesale Water Fund Municipal Equipment Repair Fund Capital Equipment Replacment Fund 35,970,578 19,230,047 3,676,921 1,742,553 507,604 6,422,945 - - - - - - 152,140 14,000 - - - - - - - - - - 15,123,469 2,503,860 644,728 2,258,410 1,444,310 2,217,489 - - - - - 515,383 100,000 9,000 27,500 6,000 50 117,000 175,000 - - - 128,250 61,900 38,977 70,644 - - - - 15,589,586 2,597,504 672,228 2,264,410 1,572,610 2,911,772 2,633,464 534,956 83,124 145,970 407,045 - 5,677,951 183,522 355,828 1,323,467 418,300 - 879,965 81,938 63,925 16,750 664,765 321,147 715,296 77,792 - - 6,825 - 5,500 - 41,000 - - 2,241,432 9,912,176 878,208 543,877 1,486,187 1,496,935 2,562,579 901,960 143,168 260,914 19,289 75,319 - 4,769,808 1,587,829 - - - - - - - 881,334 - - 5,671,768 1,730,997 260,914 900,623 75,319 - 15,583,944 2,609,205 804,791 2,386,810 1,572,254 2,562,579 5,642 (11,701) (132,563) (122,400) 356 349,193 35,976,220 19,218,346 3,544,358 1,620,153 507,960 6,772,138 Enterprise Funds Internal Service Funds Village of Glenview Adopted 2019 Budget 64 2019 Summary of Estimated Sources and Uses of Funds Insurance and Risk Fund Facility Replacement and Repair Fund Police Pension Fire Fighters' Pension Escrow Deposit Fund 5,021,465 2,158,093 80,232,344 89,690,992 1,328,159 Budgeted Revenues Taxes - - - - - Licenses and Permits - - - - - Fines and Forfeits - - - - - Charges for Services 7,723,416 1,107,390 2,448,009 4,027,492 - Intergovernmental - - - - - Investment Income 124,000 17,000 5,350,000 6,100,000 23,000 Other Revenues - - 973,775 986,997 - Transfers In - - - - - Total Revenues 7,847,416 1,124,390 8,771,784 11,114,489 23,000 Budgeted Expenditures Operating Expenditures Personnel 636,097 16,766 5,346,081 7,075,589 - Contractual 7,373,066 1,481,003 208,934 306,739 - Commodities - - - - - Other Charges 9,860 - - - - Capital Outlay - 106,360 - - - Total Operating Expenditures 8,019,023 1,604,129 5,555,015 7,382,328 - Other Expenditures Interfund Charges - - - - - Capital Projects - - - - - Transfer Out 250,000 - - - - Total Other Expenditures 250,000 - - - - Total Expenditures 8,269,023 1,604,129 5,555,015 7,382,328 - Surplus/(Deficit)(421,607) (479,739) 3,216,769 3,732,161 23,000 4,599,857 1,678,354 83,449,113 93,423,153 1,351,159 Beginning Estimated Fund Balance/ Net Assets Ending Estimated Fund Balance/ Net Assets Internal Service Funds Trust and Agency Funds Village of Glenview Adopted 2019 Budget 65 Continued Debt Funds SSA Bond Fund Capital Projects Fund Glen Capital Projects Fund Permanent Fund Motor Fuel Tax Fund Corporate Purpose Bonds Fund 146,094 1,017,687 1,072,281 28,630,323 1,745,456 407,954 362,801 - - - - - - - - - - - - - - - - - - - - 156,000 - - - 814,000 - - 2,021,156 - 7,150 19,000 2,100 200,000 41,000 14,505 - - - 1,810,000 - - - 12,318,834 100,203 - - 2,201,582 369,951 13,151,834 102,303 2,166,000 2,062,156 2,216,087 - - - - - - - - - 636,200 - 1,320 - - - - - - 230,771 24,371 - - - 2,203,083 - - - - - - 230,771 24,371 - 636,200 - 2,204,403 - - - - - - - 13,934,485 97,309 - 2,058,950 - 112,515 - - 1,012,500 - - 112,515 13,934,485 97,309 1,012,500 2,058,950 - 343,286 13,958,856 97,309 1,648,700 2,058,950 2,204,403 26,665 (807,022) 4,994 517,300 3,206 11,684 172,759 210,665 1,077,275 29,147,623 1,748,662 419,638 Capital Project Funds Village of Glenview Adopted 2019 Budget 66 This page intentionally left blank. Village of Glenview Adopted 2019 Budget 67 VILLAGE OF GLENVIEW CORPORATE FUND Village of Glenview Adopted 2019 Budget 68 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 68.22% of the 2019 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 2018 is projected to be $33,556,506 or 48.8% of total Corporate Fund expenditures as a result of revenues exceeding expectations and expenditures expected to be less than budget. The 2019 Unassigned Fund Balance is 40.8% of total Corporate Fund expenditures. The 2019 Corporate Fund budget is a balanced budget with a $257,769 operating surplus and a $2,742,231 deficit after a planned use of fund balance. During 2019, the Village is increasing its investment to infrastructure needs with a $10,750,000 transfer to the Capital Improvement Program (CIP). With this plan, the fund balance remains within the fund balance policy, but is brought down to 40.8% at the end of 2019 and 40.1% by the end of 2021. Please find all fund balance policies in the Budget and Financial Policies section. Revenues The 2019 Budget estimates $72,402,031 in revenues for the Corporate Fund, an increase of $150,210 or 0.21% above 2018 projections. For 2019, the Property Tax Levy was increased by 0.86% or $106,553 to correspond with the Village’s new EAV reported by the County. General Sales Tax and Home Rule Sales Tax receipts combined are budgeted with a 2.5% increase of $666,261 over the 2018 projection. Local Use Taxes are budgeted to increase $165,726 as a result of a US Supreme Court ruling requiring out-of-state companies that have greater than $100,000 in sales or greater than 200 transactions in Illinois to collect use tax which expands the tax base. 2016 Actual 2017 Actual 2018 Budget 2018 Projected 2019 Budget 2020 Projection 2021 Projection Beginning Fund Balance 26,238,872 25,490,346 29,758,893 29,758,893 33,556,505 30,814,274 30,769,086 General Revenues 65,778,151 71,836,775 69,060,746 72,551,821 72,702,031 73,071,986 74,036,973 Ongoing Operating Expenditures 60,911,757 62,189,718 63,581,179 62,479,666 64,992,365 66,617,174 68,282,603 Capital Expenditures 5,000,000 5,000,000 5,440,631 5,440,631 7,250,000 6,500,000 6,500,000 Annual Surplus/(Deficit) (133,606) 4,647,057 38,936 4,631,524 459,666 (45,188) (745,630) Planned Use of Fund Balance: Capital Projects 3,000,000 One-Time Expenditures 614,920 378,510 833,912 833,912 201,897 Total Expenditures 66,526,677 67,568,228 69,855,722 68,754,209 75,444,262 73,117,174 74,782,603 Net Surplus/(Deficit) (748,526) 4,268,547 (794,976) 3,797,612 (2,742,231) (45,188) (745,630) Total Ending Fund Balance 25,490,346 29,758,893 28,963,917 33,556,505 30,814,274 30,769,086 30,023,456 Less: Fund Balance Assignments: -Capital Pro jects 3,000,000 3,000,000 Unassigned Fund Balance 25,490,346 26,758,893 28,963,917 30,556,505 30,814,274 30,769,086 30,023,456 Fund Balance as a % of Total Expenditures 38.7% 39.8% 42.0% 45.0% 40.8% 42.1% 40.1% Village of Glenview Adopted 2019 Budget 69 Dispatch revenue for 2019 is budgeted to increase $185,681 or 3% from the 2018 projection, mainly due to the new communities added in 2017 and the scheduled contractual increases for dispatch services. Expenditures The 2019 Budget estimates $75,444,262 in expenditures for the Corporate Fund, an increase of $6,690,053 or 9.73% over 2018 projections primarily due to the increased investment in capital improvements. Corporate Fund expenditures only increased 1.7% or $1,190,053 over the 2018 projection excluding the $5,500,000 additional transfer for capital projects. Personnel costs are increasing in 2019 by $917,144 from 2018 projections mainly due to contractual salary increases and healthcare cost increases. Contractual costs are anticipated to increase by $430,709 or 3.21% primarily due to one-time projects, increases in maintenance costs and outsourced services. Transfer out costs increased $5,308,731 or 69.5% over 2018 projections primarily due to an increase of $5,500,000 for the CIP bringing the total transfer to $10,750,000 for 2019. Commodities, Other Charges, Capital Outlay and Interfund Charges were held relatively level with combined increases of $33,469 or 0.23%. 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 2019 and beyond. Village of Glenview Adopted 2019 Budget 70 Corporate Fund Revenue Summary Corporate Fund Expenditure Summary Village of Glenview Adopted 2019 Budget 71 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget $25,490,346 $29,758,894 $29,758,894 $33,556,506 Budgeted Revenues Taxes 44,402,868 44,178,055 45,885,865 46,586,082 Licenses and Permits 2,443,585 2,461,000 2,828,350 2,388,350 Fines and Forfeits 211,593 199,500 205,725 205,725 Charges for Services 5,023,148 4,516,358 4,958,021 5,132,152 Intergovernmental 17,445,979 15,714,091 16,034,215 16,453,793 Investment Income 332,454 264,209 445,768 496,000 Other Revenues 936,464 855,211 873,336 864,929 Transfers In 1,040,684 872,321 1,320,541 575,000 Total Revenues 71,836,775 69,060,745 72,551,821 72,702,031 Budgeted Expenditures Operating Expenditures Personnel 33,040,519 33,794,577 33,098,225 34,015,369 Contractual 12,843,763 14,170,306 13,427,712 13,858,421 Commodities 1,789,400 1,858,854 1,920,749 1,954,106 Other Charges 6,847,306 7,294,886 7,257,755 7,327,445 Capital Outlay 1,035,372 405,000 419,000 420,000 Total Operating Expenditures 55,556,360 57,523,623 56,123,441 57,575,341 Other Expenditures Interfund Charges 4,712,052 4,987,917 4,987,917 4,917,339 Capital Projects - - - - Transfer Out 7,299,815 7,646,813 7,642,851 12,951,582 Total Other Expenditures 12,011,867 12,634,730 12,630,768 17,868,921 Total Expenditures 67,568,228 70,158,353 68,754,209 75,444,262 Surplus/(Deficit)4,268,548 (1,097,608) 3,797,612 (2,742,231) $29,758,894 $28,661,286 $33,556,506 $30,814,275Ending Fund Balance Corporate Fund Summary Fiscal Year 2018 Beginning Fund Balance Village of Glenview Adopted 2019 Budget 72 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget $25,490,346 $29,758,894 $29,758,894 $33,556,506 Budgeted Revenues Taxes 44,402,868 44,178,055 45,885,865 46,586,082 Licenses and Permits 2,443,585 2,461,000 2,828,350 2,388,350 Fines and Forfeits 211,593 199,500 205,725 205,725 Charges for Services 5,023,148 4,516,358 4,958,021 5,132,152 Intergovernmental 17,445,979 15,714,091 16,034,215 16,453,793 Investment Income 332,454 264,209 445,768 496,000 Other Revenues 936,464 855,211 873,336 864,929 Transfers In 1,040,684 872,321 1,320,541 575,000 Total Revenues 71,836,775 69,060,745 72,551,821 72,702,031 Budgeted by Department and Division Board of Trustees Board of Trustees 61,156 58,363 51,997 57,332 Special Appropriations 369,975 385,283 376,644 388,912 General Government 10,347,837 11,385,580 11,401,476 16,990,775 Village Manager's Office Administration 744,055 731,979 716,842 676,892 Communications 255,009 280,476 277,109 292,105 Legal 564,008 548,044 459,936 404,200 Human Resources Administration 1,878,102 1,921,285 1,886,778 1,935,750 Joint Dispatch 6,453,657 6,207,925 6,199,144 6,533,483 Administrative Services Administration 394,613 299,908 300,494 263,769 Finance 1,130,710 1,080,061 1,079,541 1,096,108 Strategic Services 128,968 141,122 64,316 - Records 418,602 432,535 416,346 436,055 GIS and CADD 264,963 237,612 207,632 221,735 Information Technology 2,430,638 2,813,168 2,703,529 2,722,921 Resolution Center 403,563 397,872 376,949 354,125 Public Works Administration 3,676,809 3,537,485 3,392,248 3,276,800 Facilities Management 1,286,240 1,313,166 1,308,710 1,406,047 Streets and Forestry 3,792,941 4,179,990 4,071,838 4,225,161 Police 13,318,429 13,725,516 13,350,653 13,972,575 Fire 16,140,445 16,610,286 16,633,462 16,920,350 Community Development Administration 218,981 516,939 131,734 237,563 Planning 667,182 662,908 691,947 530,898 Engineering 612,348 671,506 686,468 734,303 Capital Projects 286,328 264,245 257,224 - Inspectional Services 1,722,669 1,755,099 1,711,192 1,766,403 Total Expenditures 67,568,228 70,158,353 68,754,209 75,444,262 Surplus/(Deficit)4,268,548 (1,097,608) 3,797,612 (2,742,231) $29,758,894 $28,661,286 $33,556,506 $30,814,275 Corporate Fund Balance Summary by Department and Division Fiscal Year 2018 Beginning Fund Balance/ Net Assets Ending Fund Balance/ Net Assets Village of Glenview Adopted 2019 Budget 73 VILLAGE OF GLENVIEW SPECIAL REVENUE FUNDS Village of Glenview Adopted 2019 Budget 74 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 2017 Projected 2019 Actual Budget Actual Budget $33,261 $35,839 $35,839 $29,904 Budgeted Revenues Investment Income 345 295 565 565 Other Revenues 2,233 - - - Total Revenues 2,578 295 565 565 Budgeted Expenditures Operating Expenditures Capital Outlay - 10,000 6,500 12,700 Total Operating Expenditures - 10,000 6,500 12,700 Total Expenditures - 10,000 6,500 12,700 Surplus/(Deficit)2,578 (9,705) (5,935) (12,135) $35,839 $26,134 $29,904 $17,769 Fiscal Year 2018 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2019 Budget 75 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 2017 Projected 2019 Actual Budget Actual Budget $250,154 $250,377 $250,377 $244,107 Budgeted Revenues Investment Income 2,117 2,400 3,500 4,000 Other Revenues 117,667 90,000 100,000 100,000 Total Revenues 119,784 92,400 103,500 104,000 Budgeted Expenditures Operating Expenditures Contractual 12,540 10,830 10,600 10,830 Commodities 107,021 99,170 99,170 99,170 Total Operating Expenditures 119,561 110,000 109,770 110,000 Total Expenditures 119,561 110,000 109,770 110,000 Surplus/(Deficit)223 (17,600) (6,270) (6,000) $250,377 $232,777 $244,107 $238,107 Fiscal Year 2018 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2019 Budget 76 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 of The Glen TIF activity 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 2017 tax revenue totaled $33,410,224. The Fiscal Year 2018 property tax projection is $33,464,477; the 2019 budget has estimated property taxes at $34,133,766. Expenditures In addition to the expenditures described previously, the STAF also records all expenditures associated with the TIF for general administration, professional services and road, parkway and facility maintenance. The 2019 Make-Whole Payments are projected to be $19,508,059. Other Charges include debt payments of $7,773,581 in 2017 and a projection of $7,753,111 for 2018. During 2019, debt payments are budgeted at $7,785,232. 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 at the end of the TIF. Village of Glenview Adopted 2019 Budget 77 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget ($8,916,293) ($5,729,382) ($5,729,382) ($4,678,417) Budgeted Revenues Taxes 33,410,224 32,802,680 33,464,477 34,133,766 Charges for Services 143,215 123,791 123,682 125,139 Intergovernmental 197,552 - - - Investment Income 336,292 84,000 423,197 438,000 Other Revenues 180,000 482,871 517,714 180,000 Total Revenues 34,267,284 33,493,342 34,529,070 34,876,905 Budgeted Expenditures Operating Expenditures Personnel 332,281 353,789 338,917 344,801 Contractual 22,206,443 22,786,179 22,553,526 21,352,520 Commodities 78,166 115,950 114,250 114,250 Other Charges 8,000,460 7,980,186 7,980,186 8,011,257 Total Operating Expenditures 30,617,350 31,236,104 30,986,879 29,822,828 Other Expenditures Interfund Charges 154,225 16,818 16,818 17,436 Transfer Out 308,798 2,605,034 2,474,408 97,309 Total Other Expenditures 463,023 2,621,852 2,491,226 114,745 Total Expenditures 31,080,373 33,857,956 33,478,105 29,937,573 Surplus/(Deficit)3,186,911 (364,614) 1,050,965 4,939,332 ($5,729,382) ($6,093,996) ($4,678,417) $260,915 Special Tax Allocation Fund Summary Fiscal Year 2018 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2019 Budget 78 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. Regency partnered with Focus Development who constructed a 238 unit apartment building on the northern portion of the site. Regency requested assistance from the Village as extraordinary off-site infrastructure improvements were needed, most of which were roadway and traffic signal improvements on Waukegan Road 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. In 2017, $1,255,320 in property tax revenue was received. For 2018, property tax revenue is projected at $1,525,617. The 2019 budget for property tax revenue is $1,556,130. Expenditures The 2018 projection and 2019 budget include costs for general administration, professional services, debt service and Per Capita Tuition Charges. Village of Glenview Adopted 2019 Budget 79 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget $1,172,476 $1,630,111 $1,630,111 $2,175,328 Budgeted Revenues Taxes 1,255,320 1,230,176 1,525,617 1,556,130 Investment Income 18,285 7,000 31,350 36,350 Total Revenues 1,273,606 1,237,176 1,556,967 1,592,480 Budgeted Expenditures Operating Expenditures Personnel 8,306 8,491 8,520 8,341 Contractual 105,832 224,456 300,172 316,648 Other Charges 701,833 703,058 703,058 701,158 Total Operating Expenditures 815,971 936,005 1,011,750 1,026,147 Total Expenditures 815,971 936,005 1,011,750 1,026,147 Surplus/(Deficit)457,635 301,171 545,217 566,333 $1,630,111 $1,931,282 $2,175,328 $2,741,661 Waukegan/Golf TIF Fund Summary Fiscal Year 2018 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2019 Budget 80 This page intentionally left blank. Village of Glenview Adopted 2019 Budget 81 VILLAGE OF GLENVIEW ENTERPRISE FUNDS Village of Glenview Adopted 2019 Budget 82 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 2019 Budget 83 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 (including long-term debt). 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, budget, 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 16,200 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. The rate increase from Wilmette will not be known until mid- year 2019, but will be effective January 1, 2019 and billed retroactively. 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. Village of Glenview Adopted 2019 Budget 84 Glenview Water Fund Revenues The 2019 budget includes $15,123,469 in estimated revenue from customer billing; total revenue is estimated to be $15,589,586. The estimated revenues reflect increases in the quarterly fixed rate to bring the total cost recovery to 9.41% and a 1.00% increase in the consumption rate. The quarterly fixed rate varies by meter size. Meter Size 2018 Quarterly Fixed Charge 2019 Quarterly Fixed Charge 0.625”/0.75”S $9.74 $12.00 0.75” $14.25 $17.13 1.0” $22.75 $26.20 1.5” $48.31 $59.06 2.0” $82.62 $107.95 3.0” $176.36 $245.93 4.0” $288.62 $421.57 6.0” $525.59 $698.97 8.0” $786.21 $977.53 *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 2019 budget includes $15,583,944 in budgeted expenses. The 2019 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 2019 budget includes $4,769,808 for water infrastructure projects and $380,547 for facility improvements at the pump stations and public works building (phase III). These infrastructure replacement and repair costs represent 33% of the total water budget. The cost of water purchased from the Village of Wilmette represents another 28% of the water fund budget. The 2019 budgeted expenses also include $590,706 in loan principal payments and $109,423 in interest expense, for a combined 4% of the total water budget. The remaining 35% of the 2019 budget is used to fund day-to-day operations of the system. Day- to-day operations include repairing water main 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. 2018 Consumption Charge/1,000 gals 2019 Consumption Charge/1,000 gals Incorporated $6.80 $6.87 Unincorporated $10.22 $10.32 Village of Glenview Adopted 2019 Budget 85 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget $34,542,554 $36,112,836 $36,112,836 $35,967,103 Budgeted Revenues Licenses and Permits 131,502 101,700 202,978 152,140 Charges for Services 14,274,722 14,378,859 14,726,119 15,123,469 Investment Income 8,124 5,000 59,000 100,000 Other Revenues 186,605 164,000 175,000 175,000 Transfers In 87,778 30,106 30,610 38,977 Total Revenues 14,688,731 14,679,665 15,193,707 15,589,586 Budgeted Expenditures Operating Expenditures Personnel 2,436,701 2,834,898 2,588,431 2,633,464 Contractual 4,774,174 5,079,784 4,921,552 5,677,951 Commodities 765,430 873,756 833,171 879,965 Other Charges 1,463,915 1,796,634 1,854,263 715,296 Capital Outlay 22,289 29,406 29,406 5,500 Total Operating Expenditures 9,462,508 10,614,478 10,226,823 9,912,176 Other Expenditures Interfund Charges 1,044,637 930,257 930,257 901,960 Capital Projects 2,611,304 4,382,150 4,182,360 4,769,808 Total Other Expenditures 3,655,941 5,312,407 5,112,617 5,671,768 Total Expenditures 13,118,449 15,926,885 15,339,440 15,583,944 Surplus/(Deficit)1,570,282 (1,247,220) (145,733) 5,642 $36,112,836 $34,865,616 $35,967,103 $35,972,745 Ending Fund Balance/ Net Position Glenview Water Fund Summary Fiscal Year 2018 Beginning Fund Balance/ Net Position Village of Glenview Adopted 2019 Budget 86 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 Beg inning 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 2019 Budget 87 Glenview Sanitary Sewer Fund Revenues The 2019 budget includes $2,503,860 in estimated revenue from customer billing, total revenue is estimated to be $2,597,504. 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 2018 Quarterly Fixed Charge 2019 Quarterly Fixed Charge 0.625” $7.49 $7.64 0.75” $10.97 $10.90 1.0” $17.51 $16.67 1.5” $37.17 $37.58 2.0” $63.56 $68.68 3.0” $135.68 $156.46 4.0” $222.06 $268.20 6.0” $404.36 $444.68 8.0” $604.88 $621.90 *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 2019 budget includes $2,609,205 in budgeted expenses. The 2019 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 2019 budget includes a capital projects investment of $1,587,829. These infrastructure improvement costs represent 61% of the budget. The budget also includes $65,634 in loan principal payments, which represents 3% of the total sewer budget. The remaining 36% of the 2019 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. 2018 2019 Charge/1,000 gals $1.37 $1.39 Sewer Only Charge $35.90 $35.90 Village of Glenview Adopted 2019 Budget 88 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget $19,475,969 $19,679,670 $19,679,670 $19,229,122 Budgeted Revenues Licenses and Permits 17,061 12,000 14,000 14,000 Charges for Services 2,414,525 2,457,722 2,468,103 2,503,860 Investment Income 1,054 1,000 8,000 9,000 Other Revenues - - - - Transfers In 120,310 70,644 83,970 70,644 Total Revenues 2,552,950 2,541,366 2,574,073 2,597,504 Budgeted Expenditures Operating Expenditures Personnel 566,242 582,848 520,812 534,956 Contractual 66,256 129,296 125,767 183,522 Commodities 43,183 44,263 33,911 81,938 Other Charges 512,688 602,447 619,954 77,792 Capital Outlay 5,540 - - - Total Operating Expenditures 1,193,909 1,358,854 1,300,444 878,208 Other Expenditures Interfund Charges 232,793 145,635 145,635 143,168 Capital Projects 866,288 1,358,707 1,578,542 1,587,829 Transfer Out 56,258 - - - Total Other Expenditures 1,155,339 1,504,342 1,724,177 1,730,997 Total Expenditures 2,349,248 2,863,196 3,024,621 2,609,205 Surplus/(Deficit)203,701 (321,830) (450,548) (11,701) $19,679,670 $19,357,840 $19,229,122 $19,217,421 Ending Fund Balance/ Net Position Glenview Sanitary Sewer Fund Summary Fiscal Year 2018 Beginning Fund Balance/ Net Position Village of Glenview Adopted 2019 Budget 89 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 2019. FY 2017 FY 2018 FY 2018 FY 2019 Actual Budget Projected Budget 1,081,625 1,550,991 1,550,991 1,600,443 Receipts from Users 2,509,328 2,540,366 2,553,884 2,588,504 Investment Income 1,057 1,000 8,000 9,000 Transfer In 47,119 - 12,189 - 2,557,504 2,541,366 2,574,073 2,597,504 Operating Expenses 1,635,769 941,846 826,125 1,217,173 Interest Expense 27,304 26,191 26,191 12,158 Principal Payments 56,258 93,763 93,763 65,634 Change in Investments - - - - Transfer Out - - - - 1,719,331 1,061,800 946,079 1,294,965 838,173 1,479,566 1,627,994 1,302,539 Capital 368,807 1,318,903 1,578,542 1,314,240 368,807 1,318,903 1,578,542 1,314,240 469,366 160,663 49,452 (11,701) 1,550,991 1,711,654 1,600,443 1,588,742 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 2019 Budget 90 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 estimated rate effective January 2019 and valid thru December 2020 is $2.01/1,000 gallons. 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 2019 budgeted revenues are $2,264,410 and budgeted expenses are $2,386,810. 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 2019. This cash analysis differs from the fund balance statement by separating cash from the net assets. FY 2017 FY 2018 FY 2018 FY 2019 Actual Budget Projected Budget 335,585 589,105 589,105 506,507 Receipts from Users 2,369,406 2,199,522 2,109,522 2,258,410 Investment Income 1,341 2,500 5,000 6,000 Transfer In - - - - 2,370,747 2,202,022 2,114,522 2,264,410 Operating Expenses 1,267,829 1,399,537 1,331,990 1,505,476 Change in Investments - - - - Transfer Out 849,398 865,130 865,130 881,334 2,117,227 2,264,667 2,197,120 2,386,810 253,520 (62,645) (82,598) (1 22,400) Capital - - - - - - - - 253,520 (62,645) (82,598) (1 22,400) 589,105 526,460 506,507 384,107 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 2019 Budget 91 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Budget Budget $1,768,068 $1,887,967 $1,887,967 $1,742,553 Budgeted Revenues Charges for Services 2,361,124 2,199,522 2,109,522 2,258,410 Investment Income 1,503 2,500 5,000 6,000 Total Revenues 2,362,627 2,202,022 2,114,522 2,264,410 Budgeted Expenditures Operating Expenditures Personnel 88,947 141,221 133,043 145,970 Contractual 1,196,373 1,220,374 1,161,655 1,323,467 Commodities 19,084 17,850 17,200 16,750 Other Charges 62,816 62,816 62,816 - Total Operating Expenditures 1,367,220 1,442,261 1,374,714 1,486,187 Other Expenditures Interfund Charges 26,110 20,092 20,092 19,289 Transfer Out 849,398 865,130 865,130 881,334 Total Other Expenditures 875,508 885,222 885,222 900,623 Total Expenditures 2,242,727 2,327,483 2,259,936 2,386,810 Surplus/(Deficit)119,899 (125,461) (145,414) (122,400) Ending Fund Balance/ Net Position $1,887,967 $1,762,506 $1,742,553 $1,620,153 Wholesale Water Fund Summary Fiscal Year 2018 Beginning Fund Balance/ Net Position Village of Glenview Adopted 2019 Budget 92 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 2019 expense budget is $804,791 and estimated revenues are $672,228. Cash Analysis The following cash flow displays a positive cash balance at the end of 2019. This cash analysis differs from the fund balance statement by separating cash from the net assets. FY 2017 FY 2018 FY 2018 FY 2019 Actual Budget Projected Budget 1,466,998 1,784,034 1,784,034 1,520,463 Receipts from Users 893,678 636,117 640,669 644,728 Investment Income 1,866 13,630 24,882 27,500 Transfer In - - - - 895,544 649,747 665,551 672,228 Operating Expenses 526,136 632,691 537,128 763,791 Change in Investments - - - - Transfer Out - 217,674 217,674 - 526,136 850,365 754,802 763,791 369,408 (200,618) (89,251) (91,563) Capital 52,372 174,320 174,320 41,000 52,372 174,320 174,320 41,000 317,036 (374,938) (263,571) (132,563) 1,784,034 1,409,096 1,520,463 1,387,900 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 2019 Budget 93 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget $3,610,690 $4,022,399 $4,022,399 $3,676,921 Budgeted Revenues Charges for Services 655,069 636,117 640,669 644,728 Investment Income 7,562 13,630 24,882 27,500 Other Revenues 238,509 - - - Total Revenues 901,140 649,747 665,551 672,228 Budgeted Expenditures Operating Expenditures Personnel - 58,013 56,541 83,124 Contractual 179,031 329,824 245,694 355,828 Commodities 51,528 77,561 67,600 63,925 Other Charges 81,911 81,485 81,907 - Capital Outlay 36,368 19,970 19,970 41,000 Total Operating Expenditures 348,839 566,853 471,712 543,877 Other Expenditures Interfund Charges 140,592 167,293 167,293 260,914 Capital Projects - 154,350 154,350 - Transfer Out - 217,674 217,674 - Total Other Expenditures 140,592 539,317 539,317 260,914 Total Expenditures 489,431 1,106,170 1,011,029 804,791 Surplus/(Deficit)411,709 (456,423) (345,478) (132,563) $4,022,399 $3,565,976 $3,676,921 $3,544,358Net Position Commuter Parking Fund Summary Fiscal Year 2018 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2019 Budget 94 This page intentionally left blank. Village of Glenview Adopted 2019 Budget 95 VILLAGE OF GLENVIEW INTERNAL SERVICE FUNDS Village of Glenview Adopted 2019 Budget 96   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 both 2017 and 2018. 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 2018 $1,282,647 $305,974 23.85% 134,870.71 $2.27 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 2019 Budget 97 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget $452,851 $426,929 $426,929 $507,603 Budgeted Revenues Charges for Services 1,196,425 1,471,405 1,471,405 1,444,310 Investment Income 27 - 50 50 Other Revenues 118,639 165,000 165,000 128,250 Total Revenues 1,315,091 1,636,405 1,636,455 1,572,610 Budgeted Expenditures Operating Expenditures Personnel 415,375 440,802 427,168 407,045 Contractual 416,742 428,300 428,300 418,300 Commodities 472,000 677,065 615,065 664,765 Other Charges 460 6,825 6,825 6,825 Capital Outlay 103 - - - Total Operating Expenditures 1,304,680 1,552,992 1,477,358 1,496,935 Other Expenditures Interfund Charges 36,333 78,423 78,423 75,319 Total Other Expenditures 36,333 78,423 78,423 75,319 Total Expenditures 1,341,013 1,631,415 1,555,781 1,572,254 Surplus/(Deficit)(25,922) 4,990 80,674 356 $426,929 $431,919 $507,603 $507,959Net Position Municipal Equipment Repair Fund Summary Fiscal Year 2018 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2019 Budget 98 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 2019 Budget appropriates $2,562,579 for the replacement of assets, including IT electronic equipment and work station components, four police squad cars, eleven public works trucks, two public works SUV’s, a sidewalk plow, a fork lift, a hydraulic press, a chop saw, a fire SUV, multiple fire breathing apparatuses and the Next Generation 9-1-1 phone system upgrade. 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 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. The accumulated reserve of 37% was maintained for the 2019 Budget. Village of Glenview Adopted 2019 Budget 99 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget $4,988,118 $4,805,197 $4,805,197 $6,422,945 Budgeted Revenues Charges for Services 2,113,246 2,176,436 2,176,436 2,732,872 Investment Income 44,590 56,400 73,364 117,000 Other Revenues 97,900 71,400 47,300 61,900 Total Revenues 2,255,736 2,304,236 2,297,100 2,911,772 Budgeted Expenditures Operating Expenditures Commodities 189,695 242,953 242,953 321,147 Other Charges 105 - - - Capital Outlay 2,248,857 1,890,856 436,399 2,241,432 Total Operating Expenditures 2,438,657 2,133,809 679,352 2,562,579 Total Expenditures 2,438,657 2,133,809 679,352 2,562,579 Surplus/(Deficit)(182,921) 170,427 1,617,748 349,193 $4,805,197 $4,975,623 $6,422,945 $6,772,138 Ending Fund Balance/ Net Position Capital Equipment Replacement Fund Summary Fiscal Year 2018 Beginning Fund Balance/ Net Position Village of Glenview Adopted 2019 Budget 100 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 2019, employee contributions for PW Union staff changed in accordance with their collective bargaining agreement. Non Union and Non-Sworn Non Union and Sworn Dispatch Union Fire Union Police Union PW Union 2019 Health Insurance Employee Contributions HMO Blue Advantage 12% 16% 16% 16% 16% 16% HMO Illinois 14% 16% 16% 16% 16% 16% PPO 18% 20% 19% 20% 20% 20% 2018 Health Insurance Employee Contributions HMO Blue Advantage 12% 16% 16% 12% 16% 16% HMO Illinois 14% 16% 16% 14% 16% 16% PPO 18% 20% 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% 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 2019 budgeted adjustment is a debit to expense in the amount of $96,174. The 2019 health insurance premiums are $5,892,486, which is 71% of the budgeted expenditures. The 2019 premiums are budgeted to increase over the 2018 projection by 6.3%, mainly due to a net increase in premium costs. Village of Glenview Adopted 2019 Budget 101 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget $5,530,350 $5,498,077 $5,498,077 $5,020,953 Budgeted Revenues Charges for Services 7,353,916 7,630,067 7,573,698 7,723,416 Investment Income 242,253 150,750 115,268 124,000 Total Revenues 7,596,169 7,780,817 7,688,966 7,847,416 Budgeted Expenditures Operating Expenditures Personnel 574,639 705,478 614,185 636,097 Contractual 6,643,211 7,227,640 7,287,065 7,373,066 Commodities 513 - - - Other Charges 6,163 15,230 14,840 9,860 Total Operating Expenditures 7,224,526 7,948,348 7,916,090 8,019,023 Other Expenditures Transfer Out 403,917 250,000 250,000 250,000 Total Other Expenditures 403,917 250,000 250,000 250,000 Total Expenditures 7,628,443 8,198,348 8,166,090 8,269,023 Surplus/(Deficit)(32,273) (417,531) (477,124) (421,607) $5,498,077 $5,080,546 $5,020,953 $4,599,346 Insurance and Risk Fund Summary Fiscal Year 2018 Beginning Fund Balance/ Net Position Ending Fund Balance/ Net Position Village of Glenview Adopted 2019 Budget 102 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 2019, 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 2019 budget appropriates $1,604,129 to be spent on capital facility improvements. This budget includes replacing vendor countertops and cabinets and slate roof repairs at the Downtown and North Glen Metra stations, wood bench refinishing at the Downton Metra station, wall repairs and painting at the West Pump and Rugen Sr. Pump stations, replacement of floor covering and mold remediation at the West Pump Station, carpeting replacements, floor repairs and boiler room repairs to the Municipal Center, replacement of air handling units, ceiling tiles, condensing units and tile floors at Public Works, epoxy floor coverings, painting of living space, corridors and exterior walls, and replacement of water heater and air conditioning units at Fire Station 13 & 14, and carpet replacement at Fire Station 14. 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 2019 Budget calculated Charges for Services to the operating departments using the 35% of accumulated reserves as the fund balance target. Village of Glenview Adopted 2019 Budget 103 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget $1,508,113 $1,579,551 $1,579,551 $2,158,093 Budgeted Revenues Charges for Services 1,190,586 994,699 994,699 1,107,390 Investment Income 7,689 9,000 20,000 17,000 Other Revenues 2,000 - - - Transfers In - 195,674 195,674 - Total Revenues 1,200,275 1,199,373 1,210,373 1,124,390 Budgeted Expenditures Operating Expenditures Personnel - 11,170 11,212 16,766 Contractual 58,542 110,293 310,525 1,481,003 Capital Outlay 1,070,295 900,210 310,094 106,360 Total Operating Expenditures 1,128,836 1,021,673 631,831 1,604,129 Total Expenditures 1,128,836 1,021,673 631,831 1,604,129 Surplus/(Deficit)71,438 177,700 578,542 (479,739) $1,579,551 $1,757,251 $2,158,093 $1,678,354Net Position Facility Repair and Replacement Fund Summary Fiscal Year 2018 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2019 Budget 104 This page intentionally left blank. Village of Glenview Adopted 2019 Budget 105 VILLAGE OF GLENVIEW TRUST AND AGENCY FUNDS Village of Glenview Adopted 2019 Budget 106 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 2019 Budget 107 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 2017 Projected 2019 Actual Budget Actual Budget $72,005,465 $79,413,973 $79,413,973 $80,232,344 Budgeted Revenues Charges for Services 2,492,386 2,448,164 2,448,164 2,448,009 Investment Income 8,516,172 4,850,000 2,827,616 5,350,000 Other Revenues 712,432 738,383 923,010 973,775 Total Revenues 11,720,989 8,036,547 6,198,790 8,771,784 Budgeted Expenditures Operating Expenditures Personnel 4,178,349 4,280,156 5,190,479 5,346,081 Contractual 134,132 158,829 189,940 208,934 Total Operating Expenditures 4,312,481 4,438,985 5,380,419 5,555,015 Total Expenditures 4,312,481 4,438,985 5,380,419 5,555,015 Surplus/(Deficit)7,408,508 3,597,562 818,371 3,216,769 $79,413,973 $83,011,535 $80,232,344 $83,449,113Net Position Fiscal Year 2018 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2019 Budget 108 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 2017 Projected 2019 Actual Budget Actual Budget $75,661,953 $84,767,604 $84,767,604 $89,690,992 Budgeted Revenues Charges for Services 3,839,494 4,011,045 4,011,045 4,027,492 Investment Income 10,602,555 5,300,000 7,095,408 6,100,000 Other Revenues 801,858 780,282 935,542 986,997 Total Revenues 15,243,908 10,091,327 12,041,995 11,114,489 Budgeted Expenditures Operating Expenditures Personnel 5,921,500 6,141,907 6,839,755 7,075,589 Contractual 216,756 250,398 278,852 306,739 Total Operating Expenditures 6,138,256 6,392,305 7,118,607 7,382,328 Total Expenditures 6,138,256 6,392,305 7,118,607 7,382,328 Surplus/(Deficit)9,105,651 3,699,022 4,923,388 3,732,161 $84,767,604 $88,466,626 $89,690,992 $93,423,153Net Position Fiscal Year 2018 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2019 Budget 109 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 2017 Projected 2019 Actual Budget Actual Budget $1,217,744 $1,227,403 $1,227,403 $1,244,358 Budgeted Revenues Investment Income 9,659 11,200 16,955 23,000 Total Revenues 9,659 11,200 16,955 23,000 Budgeted Expenditures Other Expenditures Transfer Out - - - - Total Other Expenditures - - - - Total Expenditures - - - - Surplus/(Deficit)9,659 11,200 16,955 23,000 $1,227,403 $1,238,603 $1,244,358 $1,267,358Net Position Fiscal Year 2018 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2019 Budget 110 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 2017 Projected 2019 Actual Budget Actual Budget $409,657 $410,184 $410,184 $60,225 Budgeted Revenues Taxes 369,268 329,485 333,908 362,801 Investment Income 3,313 1,000 6,047 7,150 Total Revenues 372,580 330,485 339,955 369,951 Budgeted Expenditures Operating Expenditures Other Charges 264,709 239,341 239,341 230,771 Total Operating Expenditures 264,709 239,341 239,341 230,771 Other Expenditures Transfer Out 107,344 103,644 450,573 112,515 Total Other Expenditures 107,344 103,644 450,573 112,515 Total Expenditures 372,053 342,985 689,914 343,286 Surplus/(Deficit)527 (12,500) (349,959) 26,665 $410,184 $397,684 $60,225 $86,890Net Position Fiscal Year 2018 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2019 Budget 111 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 2019 Budget 112 This page intentionally left blank. Village of Glenview Adopted 2019 Budget 113 VILLAGE OF GLENVIEW CAPITAL PROJECT FUNDS Village of Glenview Adopted 2019 Budget 114 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 $13,958,856 in expenditures for 2019 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 $97,309 in expenditures for 2019. 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. 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 $891,156 for the resurfacing of village roadways in 2019. 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 2019 Budget 115 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget $487,742 ($881,337) ($881,337) $1,017,687 Budgeted Revenues Intergovernmental 333,074 383,960 - 814,000 Investment Income 415 2,100 18,000 19,000 Other Revenues 251,628 - - - Transfers In 8,473,844 5,980,761 6,347,901 12,318,834 Total Revenues 9,058,961 6,366,821 6,365,901 13,151,834 Budgeted Expenditures Operating Expenditures Other Charges 24,371 24,371 24,371 24,371 Total Operating Expenditures 24,371 24,371 24,371 24,371 Other Expenditures Capital Projects 10,403,669 5,157,361 4,442,506 13,934,485 Total Other Expenditures 10,403,669 5,157,361 4,442,506 13,934,485 Total Expenditures 10,428,040 5,181,732 4,466,877 13,958,856 Surplus/(Deficit)(1,369,079) 1,185,089 1,899,024 (807,022) ($881,337) $303,752 $1,017,687 $210,665 Capital Projects Fund Summary Fiscal Year 2018 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2019 Budget 116 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget $1,417,487 $1,135,238 $1,135,238 $1,072,281 Budgeted Revenues Intergovernmental 33,596 - - - Investment Income 12,417 4,800 14,000 2,100 Other Revenues - 1,194,146 - - Transfers In 2,632 2,501,967 2,180,130 100,203 Total Revenues 48,645 3,700,913 2,194,130 102,303 Budgeted Expenditures Other Expenditures Capital Projects 330,894 3,776,113 2,257,087 97,309 Total Other Expenditures 330,894 3,776,113 2,257,087 97,309 Total Expenditures 330,894 3,776,113 2,257,087 97,309 Surplus/(Deficit)(282,249) (75,200) (62,957) 4,994 $1,135,238 $1,060,038 $1,072,281 $1,077,275 Glen Capital Projects Fund Summary Fiscal Year 2018 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2019 Budget 117 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget $29,078,693 $28,804,051 $28,804,051 $28,630,323 Budgeted Revenues Charges for Services - 156,000 156,000 156,000 Investment Income 265,134 87,742 122,017 200,000 Other Revenues 2,465,800 1,500,000 9,445 1,810,000 Total Revenues 2,730,934 1,743,742 287,462 2,166,000 Budgeted Expenditures Operating Expenditures Contractual 82,858 60,000 - 636,200 Other Charges - - 781 - Total Operating Expenditures 82,858 60,000 781 636,200 Other Expenditures Transfer Out 2,922,719 448,220 460,409 1,012,500 Total Other Expenditures 2,922,719 448,220 460,409 1,012,500 Total Expenditures 3,005,577 508,220 461,190 1,648,700 Surplus/(Deficit)(274,642) 1,235,522 (173,728) 517,300 $28,804,051 $30,039,573 $28,630,323 $29,147,623 Permanent Fund Summary Fiscal Year 2018 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2019 Budget 118 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget $1,451,108 $1,741,503 $1,741,503 $1,745,456 Budgeted Revenues Intergovernmental 1,995,052 1,965,200 2,047,457 2,021,156 Investment Income 19,857 20,000 38,013 41,000 Total Revenues 2,014,909 1,985,200 2,085,470 2,062,156 Budgeted Expenditures Other Expenditures Capital Projects 1,724,514 2,115,200 2,081,517 2,058,950 Total Other Expenditures 1,724,514 2,115,200 2,081,517 2,058,950 Total Expenditures 1,724,514 2,115,200 2,081,517 2,058,950 Surplus/(Deficit)290,395 (130,000) 3,953 3,206 $1,741,503 $1,611,503 $1,745,456 $1,748,662 Motor Fuel Tax Fund Summary Fiscal Year 2018 Beginning Fund Balance Ending Fund Balance Village of Glenview Adopted 2019 Budget 119 VILLAGE OF GLENVIEW DEBT FUND Village of Glenview Adopted 2019 Budget 120 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 records the debt service payments. The total 2019 budgeted expenditures are $2,204,403. Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget $357,621 $400,361 $400,361 $407,954 Budgeted Revenues Investment Income 9,123 11,405 14,005 14,505 Transfers In 2,225,969 2,206,182 2,202,220 2,201,582 Total Revenues 2,235,092 2,217,587 2,216,225 2,216,087 Budgeted Expenditures Operating Expenditures Contractual - - 950 1,320 Other Charges 2,189,383 2,207,682 2,207,682 2,203,083 Total Operating Expenditures 2,189,383 2,207,682 2,208,632 2,204,403 Other Expenditures Transfer Out 2,969 - - - Total Other Expenditures 2,969 - - - Total Expenditures 2,192,352 2,207,682 2,208,632 2,204,403 Surplus/(Deficit)42,740 9,905 7,593 11,684 Fiscal Year 2018 Beginning Fund Balance Village of Glenview Adopted 2019 Budget 121 VILLAGE OF GLENVIEW BUDGETS BY DEPARTMENT Village of Glenview Adopted 2019 Budget 122 Department Summary The Village of Glenview’s 2019 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 2019 Budget 123 Funds General √√√√√√ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ Debt √ *Major Fund Special Revenue Enterprise Internal Service Trust & Agency Department/Fund Relationship Commuter Parking Fund Municipal Equipment Repair Fund Capital Equipment Replacement Fund Insurance and Risk Fund Facility Repair and Replacement Fund Special Tax Allocation Fund (TIF)* Waukegan/Golf TIF Fund Glenview Water Fund* Glenview Sanitary Sewer Fund* Wholesale Water 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 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 FireCommunity DevelopmentDepartmentsCorporate Fund* Police Special Fund Capital Projects Village Manager's OfficeAdministrative ServicesPublic WorksPoliceForeign Fire Fund Village of Glenview Adopted 2019 Budget 124 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 47,562,860 49,353,350 49,827,288 51,247,603 Contractual 48,936,653 52,186,509 51,242,310 53,504,749 Commodities 3,515,507 4,007,422 3,944,069 4,196,016 Other Charges 18,257,845 19,167,521 19,130,963 19,307,858 Capital Outlay 4,418,825 3,255,442 1,221,369 2,826,992 Total Operating Expenditures 122,691,689 127,970,245 125,365,999 131,083,219 Other Expenditures Interfund Charges 6,346,742 6,346,435 6,346,435 6,335,425 Capital Projects 15,932,268 16,943,881 14,696,362 22,448,381 Depreciation 1,898,273 1,847,440 1,922,816 - Transfer Out 11,951,217 12,136,515 12,361,045 15,305,240 Total Other Expenditures 36,128,500 37,274,271 35,326,658 44,089,046 Total Expenditures 158,820,190 165,244,515 160,692,657 175,172,265 Funding Sources Corporate Fund 67,568,228 70,158,353 68,754,209 75,444,262 Police Special Fund - 10,000 6,500 12,700 Foreign Fire Fund 119,561 110,000 109,770 110,000 Waukegan/Golf TIF Fund 815,971 936,005 1,011,750 1,026,147 Special Tax Allocation Fund 31,080,373 33,857,956 33,478,105 29,937,573 Glenview Water Fund 13,114,973 15,926,885 15,339,440 15,583,944 Glenview Sanitary Fund 2,348,324 2,863,196 3,024,621 2,609,205 Wholesale Water Fund 2,242,727 2,327,483 2,259,936 2,386,810 Commuter Parking Fund 489,431 1,106,170 1,011,029 804,791 Municipal Equipment Replacement Fund 1,341,013 1,631,415 1,555,781 1,572,254 Capital Equipment Replacement Fund 2,438,657 2,133,809 679,352 2,562,579 Insurance and Risk Fund 7,627,930 8,198,348 8,166,090 8,269,023 Facility Repair and Replacement Fund 1,128,836 1,021,673 631,831 1,604,129 Police Pension Fund 4,312,481 4,438,985 5,380,419 5,555,015 Firefighters' Pension Fund 6,138,256 6,392,305 7,118,607 7,382,328 Escrow Deposit Fund - - - - Special Service Area Bond Fund 372,053 342,985 689,914 343,286 Capital Projects Fund 10,428,040 5,181,732 4,466,877 13,958,856 Glen Capital Projects Fund 330,894 3,776,113 2,257,087 97,309 Village Permanent Fund 3,005,577 508,220 461,190 1,648,700 Motor Fuel Tax Fund 1,724,514 2,115,200 2,081,517 2,058,950 Corporate Purpose Bonds Fund 2,192,352 2,207,682 2,208,632 2,204,403 Total Funds Sources 158,820,190 165,244,515 160,692,657 175,172,265 Department Summary All Funds and Departments Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 125 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget Expenditures By Department Board of Trustees 431,131 443,646 428,641 446,244 General Government 46,338,430 47,494,546 47,241,048 50,286,418 Village Manager's Office 17,628,831 18,004,375 17,820,783 18,228,938 Administrative Services 8,339,647 8,404,937 6,665,074 8,900,604 Public Works 23,726,060 25,395,577 24,075,112 26,063,937 Police 17,630,911 18,192,900 18,756,040 19,557,029 Fire 22,398,263 23,112,591 23,861,839 24,412,678 Community Development 22,326,918 24,195,944 21,844,120 27,276,416 Total Expenditures 158,820,190 165,244,515 160,692,657 175,172,265 Full Time Positions by Department Board of Trustees - - - - General Government - - - - Village Manager's Office 54.00 54.00 54.00 54.15 Administrative Services 14.63 12.62 10.62 10.52 Public Works 48.38 47.38 45.38 44.03 Police 75.00 75.00 75.00 75.00 Fire 81.00 81.00 81.00 81.00 Community Development 16.00 16.00 15.00 15.30 Total Full Time Positions 289.00 286.00 281.00 280.00 Part Time Positions by Department Board of Trustees 1.00 1.00 1.00 1.00 General Government - - - - Village Manager's Office 5.01 5.57 5.11 4.61 Administrative Services 2.10 3.20 2.95 2.95 Public Works 2.00 2.00 1.25 1.25 Police - - - - Fire - - - - Community Development 1.80 1.80 2.69 2.69 Total Part Time Positions 11.91 13.57 13.00 12.50 Total Full Time Equivalents 300.91 299.57 294.00 292.50 Department Summary Continued Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 126 Board of Trustees Special Appropriations Village of Glenview Adopted 2019 Budget 127 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 59,345 75,461 69,750 66,402 Contractual 341,420 365,835 357,641 378,242 Commodities 30,366 2,350 1,250 1,600 Total Operating Expenditures 431,131 443,646 428,641 446,244 Total Expenditures 431,131 443,646 428,641 446,244 Funding Sources Corporate Fund 431,131 443,646 428,641 446,244 Total Funds Sources 431,131 443,646 428,641 446,244 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 Special Appropriations - - - - Total Part Time 1.00 1.00 1.00 1.00 Total Full Time Equivalents 1.00 1.00 1.00 1.00 Division Board of Trustees 1.00 1.00 1.00 1.00 Special Appropriations - - - - Total FTE's 1.00 1.00 1.00 1.00 Village Board of Trustees Department Summary Board of Trustees and Special Appropriations Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 128 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. 2018 Accomplishments  Continued focus on strong budget and financial management for overall fiscal health and development of a balanced 2018 budget within fund balance policies  Fostered increased intergovernmental cooperation and communication through efforts such as municipal partnering, joint purchasing, and other shared service opportunities Expenditure Analysis  There are no significant changes between the 2018 Projections and 2019 Budget  Contractual expenditures include a membership to the Northwest Municipal Conference, Illinois Municipal League, and funding for the Recording Secretary Village of Glenview Adopted 2019 Budget 129 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 8,758 8,720 8,754 9,689 Contractual 39,943 49,293 43,093 47,643 Commodities 12,456 350 150 - Total Operating Expenditures 61,156 58,363 51,997 57,332 Total Expenditures 61,156 58,363 51,997 57,332 Funding Sources Corporate Fund 61,156 58,363 51,997 57,332 Total Funds Sources 61,156 58,363 51,997 57,332 Personnel Budget by Position Full Time Positions NA - - - - Total Full Time - - - - Part Time Positions Board President 0.40 0.40 0.40 0.40 Trustees 0.60 0.60 0.60 0.60 Total Part Time 1.00 1.00 1.00 1.00 Total Full Time Equivalents 1.00 1.00 1.00 1.00 Board of Trustees Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 130 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. The Village Board approved four organizations for funding for the 2019 budget: 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 increased from $130,000 in 2018 to $135,000 in 2019  The Senior Services appropriation includes funding for a Senior Services Coordinator, Angel Fund and housing grants; the 2018 appropriation was $147,292 and the 2019 appropriation is $150,174  The 2019 budget also includes a special appropriation of $34,000 for funding mental and/or behavioral health services; these funds have been divided with Family Service Center receiving $14,000 and Josselyn Center receiving $20,000  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 2019 Budget 131 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 50,588 66,741 60,996 56,713 Contractual 301,478 316,542 314,548 330,599 Commodities 17,910 2,000 1,100 1,600 Total Operating Expenditures 369,975 385,283 376,644 388,912 Total Expenditures 369,975 385,283 376,644 388,912 Funding Sources Corporate Fund 369,975 385,283 376,644 388,912 Total Funds Sources 369,975 385,283 376,644 388,912 Special Appropriations Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 132 General GovernmentGeneral Government Tax Increment Financing Corporate Purpose Bonds Fund Permanent Fund Escrow Deposit Fund Village of Glenview Adopted 2019 Budget 133 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 19,846 17,743 (50,000) (50,000) Contractual 24,699,544 25,193,963 25,133,007 24,598,024 Commodities 49,369 46,682 33,500 104,705 Other Charges 10,897,282 11,330,626 11,341,407 11,364,998 Total Operating Expenditures 35,666,040 36,589,014 36,457,914 36,017,727 Other Expenditures Interfund Charges 138,090 205,466 205,466 207,300 Transfer Out 10,534,300 10,700,067 10,577,668 14,061,391 Total Other Expenditures 10,672,391 10,905,533 10,783,134 14,268,691 Total Expenditures 46,338,430 47,494,546 47,241,048 50,286,418 Funding Sources Corporate Fund 10,347,837 11,385,580 11,401,476 16,990,775 Waukegan/Golf TIF 804,023 923,800 999,180 1,010,103 Special Tax Allocation Fund 29,988,642 32,469,265 32,170,570 28,432,437 Village Permanent Fund 3,005,577 508,220 461,190 1,648,700 Debt Service Fund 2,192,352 2,207,682 2,208,632 2,204,403 Total Funds Sources 46,338,430 47,494,546 47,241,048 50,286,418 General Government Department Summary General Government, Tax Increment Financing, Permanent Fund, Corporate Purpose Bonds Fund, and Escrow Deposit Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 134 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)  The 2019 Budget for Transfer Out includes Capital Projects fund transfer of $7,750,000 and an additional $3,000,000 which was assigned from the prior year’s available fund balance in an effort to reduce the gap between available sources and capital improvement needs  Contractual expenditures include funding for economic development agreements and other professional services Village of Glenview Adopted 2019 Budget 135 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 19,846 17,743 (50,000) (50,000) Contractual 2,971,484 3,028,876 3,119,659 3,327,188 Commodities 49,369 46,682 33,500 104,705 Other Charges 5,710 440,000 450,000 450,000 Total Operating Expenditures 3,046,408 3,533,301 3,553,159 3,831,893 Other Expenditures Interfund Charges 1,614 205,466 205,466 207,300 Transfer Out 7,299,815 7,646,813 7,642,851 12,951,582 Total Other Expenditures 7,301,429 7,852,279 7,848,317 13,158,882 Total Expenditures 10,347,837 11,385,580 11,401,476 16,990,775 Funding Sources Corporate Fund 10,347,837 11,385,580 11,401,476 16,990,775 Total Funds Sources 10,347,837 11,385,580 11,401,476 16,990,775 General Government - Corporate Fund Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 136 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 $19,508,059 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 $8 million in debt principal, interest expense, and other fees. The Transfer Out was primarily the transfer to the Corporate Fund for the maintenance of the main stem roads in The Glen (the roads were completely resurfaced and turned over in 2018). Beginning in 2018, the STAF transfers are to The Glen Capital Projects Fund (prior to 2018, The Glen Capital Projects were financed by bond proceeds). 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 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Contractual 21,645,202 22,105,087 22,012,398 20,633,316 Other Charges 8,702,189 8,682,944 8,682,944 8,711,915 Total Operating Expenditures 30,347,391 30,788,031 30,695,342 29,345,231 Other Expenditures Interfund Charges 136,476 - - - Transfer Out 308,798 2,605,034 2,474,408 97,309 Total Other Expenditures 445,274 2,605,034 2,474,408 97,309 Total Expenditures 30,792,665 33,393,065 33,169,750 29,442,540 Funding Sources Waukegan/Golf TIF Fund 804,023 923,800 999,180 1,010,103 Special Tax Allocation Fund 29,988,642 32,469,265 32,170,570 28,432,437 Total Funds Sources 30,792,665 33,393,065 33,169,750 29,442,540 Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 137 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 $2,204,403 in 2019.   Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Contractual - - 950 1,320 Other Charges 2,189,383 2,207,682 2,207,682 2,203,083 Total Operating Expenditures 2,189,383 2,207,682 2,208,632 2,204,403 Other Expenditures Transfer Out 2,969 - - - Total Other Expenditures 2,969 - - - Total Expenditures 2,192,352 2,207,682 2,208,632 2,204,403 Funding Sources Debt Service Fund 2,192,352 2,207,682 2,208,632 2,204,403 Total Funds Sources 2,192,352 2,207,682 2,208,632 2,204,403 Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 138 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 2019, the projected $636,200 expense is related to multiple projects, including closing costs for the sale of the former Bess Hardware site (a property the Village purchased in 2017), O’Hare flight pattern opposition, economic development toolbox, streetlight inventory/technology/location study, sign design guidelines, Village banners, Gateway Sign Construction Phase One and downtown wayfinding sign construction. 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 accrued interest that the Village previously provided to The Glen TIF District instead of issuing additional bonds. Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Contractual 82,858 60,000 - 636,200 Other Charges - - 781 - Total Operating Expenditures 82,858 60,000 781 636,200 Other Expenditures Transfer Out 2,922,719 448,220 460,409 1,012,500 Total Other Expenditures 2,922,719 448,220 460,409 1,012,500 Total Expenditures 3,005,577 508,220 461,190 1,648,700 Funding Sources Village Permanent Fund 3,005,577 508,220 461,190 1,648,700 Total Funds Sources 3,005,577 508,220 461,190 1,648,700 Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 139 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. There are no actual or budgeted expenditures for 2017 through 2019 for the Escrow Deposit Fund.   Village of Glenview Adopted 2019 Budget 140  Village Manager's Office Administration Communications Human Resources Administration Employee Benefits Risk Management Legal Services Joint Dispatch Village of Glenview Adopted 2019 Budget 141 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 6,843,239 7,710,035 7,585,386 8,019,514 Contractual 7,681,468 8,232,880 8,194,547 8,162,515 Commodities 28,904 37,610 29,415 38,400 Other Charges 332,436 176,915 164,500 174,961 Capital Outlay 725,399 - - - Total Operating Expenditures 15,611,445 16,157,440 15,973,848 16,395,390 Other Expenditures Interfund Charges 1,613,469 1,596,935 1,596,935 1,583,548 Transfer Out 403,917 250,000 250,000 250,000 Total Other Expenditures 2,017,386 1,846,935 1,846,935 1,833,548 Total Expenditures 17,628,831 18,004,375 17,820,783 18,228,938 Funding Sources Corporate Fund 9,894,830 9,689,709 9,539,809 9,842,430 Special Tax Allocation Fund 91,882 94,090 92,553 91,851 Glenview Water Fund 1,246 3,300 3,300 5,940 Glenview Sanitary Fund 453 1,200 1,200 2,160 Wholesale Water Fund 12,489 17,728 17,831 17,534 Insurance and Risk Fund 7,627,930 8,198,348 8,166,090 8,269,023 Total Funds Sources 17,628,831 18,004,375 17,820,783 18,228,938 Personnel Budget by Division Full Time Positions Administration 4.00 4.00 4.00 3.30 Communications 1.00 1.00 1.00 1.00 Human Resources Administration 2.10 1.90 1.90 1.80 Risk Management 0.90 1.10 1.10 1.05 Joint Dispatch 46.00 46.00 46.00 47.00 Total Full Time 54.00 54.00 54.00 54.15 Part Time Positions Administration - 0.56 0.56 0.56 Communications 0.90 0.90 1.20 1.20 Human Resources Administration 0.53 0.38 - - Risk Management 0.23 0.38 - - Joint Dispatch 3.35 3.35 3.35 2.85 Total Part Time 5.01 5.57 5.11 4.61 Total Full Time Equivalents 59.01 59.57 59.11 58.76 Village Manager's Department Summary Administration, Communications, Human Resources, Legal, and Joint Dispatch Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 142 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. 2018 Accomplishments  Provided strategic and operational guidance to the Board of Trustees for review and approval  Coordinated efforts to oppose the freight Holding Track proposed as part of the Amtrak Hiawatha project  Facilitated several community updates and briefings regarding the O’Hare International Airport modernization program and Interim Fly Quiet program  Commenced participation in the potential expansion of Chicago Executive Airport via their master planning process  Completed a review of the Joint Dispatch business plan  Implemented a new merit-based performance review process for exempt employees 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 2019 Budget 143 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 776,042 793,397 787,026 740,062 Contractual 44,951 17,265 18,050 14,615 Other Charges 4,772 10,475 2,150 11,600 Total Operating Expenditures 825,766 821,137 807,226 766,277 Total Expenditures 825,766 821,137 807,226 766,277 Funding Sources Corporate Fund 744,055 731,979 716,842 676,892 Special Tax Allocation Fund 69,222 71,430 72,553 71,851 Wholesale Water Fund 12,489 17,728 17,831 17,534 Total Funds Sources 825,766 821,137 807,226 766,277 Full Time Positions Village Manager 1.00 1.00 1.00 1.00 Deputy Village Manager 1.00 1.00 1.00 1.00 Assistant to the Village Manager 1.00 1.00 1.00 - Special Projects Manager - - - 0.30 Executive Assistant 1.00 1.00 1.00 1.00 Total Full Time 4.00 4.00 4.00 3.30 Part Time Positions Administration Intern - 0.56 0.56 0.56 Total Part Time - 0.56 0.56 0.56 Total Full Time Equivalents 4.00 4.56 4.56 3.86 Village Manager's Office Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 144 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 annual 4th of July and Veteran’s Day parades. The volunteers of GVTV dedicate over 4,000 hours of their time annually. 2018 Accomplishments  Worked with Community Development Department to publicize launch of the Development Center  Coordinated/facilitated communications on the proposed Amtrak Hiawatha rail expansion, including the March 12, 2018 public forum; the former Bess Hardware site sale; the O’Hare Interim Fly Quiet program; and the Smart911 program  Produced a 10-minute video for the “State of the Village” presentation  Developed and produced new video feature, “History in a Heartbeat”  Coordinated implementation of a web site link testing service and social media archiving service Expenditure Analysis  There are no significant changes between the 2018 Projections and the 2019 Budget  Contractual expenditures include the printing and mailing of the Glenview Village Report Newsletter Village of Glenview Adopted 2019 Budget 145 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 172,729 183,546 198,419 203,075 Contractual 79,758 92,620 74,690 84,680 Commodities 2,159 2,410 2,250 2,250 Other Charges 362 1,900 1,750 2,100 Total Operating Expenditures 255,009 280,476 277,109 292,105 Total Expenditures 255,009 280,476 277,109 292,105 Funding Sources Corporate Fund 255,009 280,476 277,109 292,105 Total Funds Sources 255,009 280,476 277,109 292,105 Full Time Positions Cable TV Coordinator 1.00 1.00 1.00 1.00 Total Full Time 1.00 1.00 1.00 1.00 Part Time Positions Communications Manager 0.75 0.75 0.75 0.75 Cable TV Technician 0.15 0.15 0.45 0.45 Total Part Time 0.90 0.90 1.20 1.20 Total Full Time Equivalents 1.90 1.90 2.20 2.20 Communications Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 146 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. 2018 Accomplishments  Managed the comprehensive review and update of the Village’s employee classification and compensation structure  Updated several employee policies, including but not limited to, Harassment, Discrimination, Bullying, and Anti-Retaliation Policies, Military Leave Policy, and Alcohol and Controlled Substances Policy and Testing Procedures.  Managed and supported the hiring and onboarding process for multiple recruitments Expenditure Analysis  The Interfund Charges are from the Insurance and Risk Fund. These charges represent the entire Corporate Fund portion for general liability, workers’ compensation premiums and claims, and Risk Management operating expenditures   Village of Glenview Adopted 2019 Budget 147 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 290,772 264,887 241,875 501,941 Contractual 94,668 141,857 152,662 37,507 Commodities 652 2,000 750 750 Other Charges 87,353 109,050 88,000 96,702 Total Operating Expenditures 473,445 517,794 483,287 636,900 Other Expenditures Interfund Charges 1,404,657 1,403,491 1,403,491 1,298,850 Total Other Expenditures 1,404,657 1,403,491 1,403,491 1,298,850 Total Expenditures 1,878,102 1,921,285 1,886,778 1,935,750 Funding Sources Corporate Fund 1,878,102 1,921,285 1,886,778 1,935,750 Total Funds Sources 1,878,102 1,921,285 1,886,778 1,935,750 Full Time Positions Human Resources Director 0.70 0.70 0.70 0.70 Assistant to the Village Manager - - - 0.40 Human Resources Assistant Director 0.70 0.50 0.50 - Human Resources Generalist 0.70 0.70 0.70 0.70 Total Full Time 2.10 1.90 1.90 1.80 Part Time Positions Human Resources Assistant 0.53 0.38 - - Total Part Time 0.53 0.38 - - Total Full Time Equivalents 2.63 2.28 1.90 1.80 Human Resource Administration Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 148 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. 2018 Accomplishments  Created a Village-wide Insurance Committee to review the Village’s insurance structure and offerings  Successfully managed, streamlined, and supported the 2019 open enrollment process Expenditure Analysis  Personnel expenses are budgeted to be $414,661 in 2019 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 $5,541,030 in 2018, while the 2019 Budget is $5,892,486  Contractual expenditures also include claim administration for the dental reimbursement program, flexible spending and employee assistance program Village of Glenview Adopted 2019 Budget 149 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 365,483 425,136 405,439 414,661 Contractual 5,464,424 5,771,537 5,591,214 5,982,575 Other Charges 1,658 - - - Total Operating Expenditures 5,831,565 6,196,673 5,996,653 6,397,236 Total Expenditures 5,831,565 6,196,673 5,996,653 6,397,236 Funding Sources Insurance and Risk Fund 5,831,565 6,196,673 5,996,653 6,397,236 Total Funds Sources 5,831,565 6,196,673 5,996,653 6,397,236 Employee Benefits Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 150 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. 2018 Accomplishments  Evaluated the Village’s excess liability insurance options for Village Board consideration  Implemented a Village-wide Risk and Safety Committee responsible for reviewing all workplace injuries and accidents  Offered ALICE/Active Shooter training to all employees  Updated and presented the Village’s Annual Risk Management Report to the Department Head Team; the data in this report assists in targeting areas that need to be addressed  Expenditure Analysis  Contractual expenditures include insurance premiums and claim expenses. The 2018 Projections are based on actual experience and outstanding claims; the 2019 Budget is based on the actuarial estimates that use a 55% confidence interval  Other Charges include funding for injury prevention Village of Glenview Adopted 2019 Budget 151 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 209,156 280,342 208,746 221,436 Contractual 908,777 1,326,103 1,493,561 1,280,491 Other Charges 4,505 15,230 14,840 9,860 Total Operating Expenditures 1,122,438 1,621,675 1,717,147 1,511,787 Other Expenditures Transfer Out 403,917 250,000 250,000 250,000 Total Other Expenditures 403,917 250,000 250,000 250,000 Total Expenditures 1,526,355 1,871,675 1,967,147 1,761,787 Funding Sources Insurance and Risk Fund 1,526,355 1,871,675 1,967,147 1,761,787 Total Funds Sources 1,526,355 1,871,675 1,967,147 1,761,787 Full Time Positions Human Resources Director 0.30 0.30 0.30 0.30 Assistant to the Village Manager - - 0.50 0.45 Human Resources Assistant Director 0.30 0.50 - - Human Resources Generalist 0.30 0.30 0.30 0.30 Total Full Time 0.90 1.10 1.10 1.05 Part Time Positions Human Resources Assistant 0.23 0.38 - - Total Part Time 0.23 0.38 - - Total Full Time Equivalents 1.13 1.48 1.10 1.05 Risk Management Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 152 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. 2018 Accomplishments  Prepared various purchasing agreements including SafeBuilt, Baxter & Woodman, Williams Architect, and W.B. Olson  Drafted a Purchase and Sale Agreement between the Village and a developer for the sale of 657 Harmony Lane  Crafted modifications to the Village’s Small Cell Ordinances and provided assistance with development ordinance reviews  Provided legal support for the Village’s ALJ process Expenditure Analysis  Contractual expenditures are expected to decrease in 2019 with major litigation concluded Village of Glenview Adopted 2019 Budget 153 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Contractual 858,377 705,204 686,726 542,300 Total Operating Expenditures 858,377 705,204 686,726 542,300 Total Expenditures 858,377 705,204 686,726 542,300 Funding Sources Corporate Fund 564,008 548,044 459,936 404,200 Special Tax Allocation Fund 22,660 22,660 20,000 20,000 Glenview Water Fund 1,246 3,300 3,300 5,940 Glenview Sanitary Fund 453 1,200 1,200 2,160 Insurance and Risk Fund 270,010 130,000 202,290 110,000 Total Funds Sources 858,377 705,204 686,726 542,300 Legal Services Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 154 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. Currently, 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. 2018 Accomplishments  Implemented Pro QA to provide Emergency Medical Dispatch (EMD) instructions to callers in medical situation; this interactive software walks the Telecommunicator through the caller interaction and provides crucial pre-arrival instructions to the caller  Implemented Aqua quality assurance software that allows for the identification of any areas of improved performance while insuring each Telecommunicator is following the proper protocol on EMD calls  70% of staff completed Crisis Intervention Training (CIT) training designed to identify callers who are experiencing a mental health emergency requiring a non-traditional police/fire response. Remaining staff to receive training in 2019  Increased necessary staffing through improved recruitment program Expenditure Analysis  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 2019 Budget 155 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 5,029,057 5,762,727 5,743,881 5,938,339 Contractual 230,512 178,294 177,644 220,347 Commodities 26,093 33,200 26,415 35,400 Other Charges 233,785 40,260 57,760 54,699 Capital Outlay 725,399 - - - Total Operating Expenditures 6,244,845 6,014,481 6,005,700 6,248,785 Other Expenditures Interfund Charges 208,812 193,444 193,444 284,698 Total Other Expenditures 208,812 193,444 193,444 284,698 Total Expenditures 6,453,657 6,207,925 6,199,144 6,533,483 Funding Sources Corporate Fund 6,453,657 6,207,925 6,199,144 6,533,483 Total Funds Sources 6,453,657 6,207,925 6,199,144 6,533,483 Full Time Positions Director 1.00 1.00 1.00 1.00 Deputy Director 1.00 1.00 1.00 1.00 911 Shift Supervisor 6.00 6.00 6.00 6.00 QA Training Officer 1.00 1.00 1.00 1.00 New World Application Support - - - 1.00 Telecommunicator I*7.00 7.00 7.00 6.00 Telecommunicator II**30.00 30.00 30.00 31.00 Total Full Time 46.00 46.00 46.00 47.00 Part Time Positions Telecommunicator 3.35 3.35 3.35 2.85 Total Part Time 3.35 3.35 3.35 2.85 Total Full Time Equivalents 49.35 49.35 49.35 49.85 * The Telecommunicator I position consists of staff hired before 10/01/2011. ** The Telecommunicator II position consists of staff hired after 10/01/2011. Joint Dispatch Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 156 Administrative Services Administration Support Services Geographical Information Systems Information Technology Finance Capital Replacement Resolution Center Strategic Services Records Village of Glenview Adopted 2019 Budget 157 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 1,778,180 1,720,393 1,622,376 1,496,058 Contractual 3,564,943 3,916,528 3,748,096 4,215,998 Commodities 280,069 354,079 350,053 434,534 Other Charges 20,221 41,306 26,375 32,852 Capital Outlay 2,248,857 1,890,856 436,399 2,241,432 Total Operating Expenditures 7,892,271 7,923,162 6,183,299 8,420,874 Other Expenditures Interfund Charges 447,376 481,775 481,775 479,730 Total Other Expenditures 447,376 481,775 481,775 479,730 Total Expenditures 8,339,647 8,404,937 6,665,074 8,900,604 Funding Sources Corporate Fund 5,172,057 5,402,278 5,148,807 5,094,713 Waukegan/Golf TIF Fund 11,948 12,205 12,570 16,044 Special Tax Allocation Fund 129,078 137,190 134,839 188,562 Glenview Water Fund 522,411 529,067 509,575 754,866 Glenview Sanitary Fund 40,321 105,653 96,334 143,872 Wholesale Water Fund 17,491 10,355 10,391 18,221 Commuter Parking Fund 7,684 63,210 61,994 104,981 Capital Equipment Replacement Fund 2,438,657 2,133,809 679,352 2,562,579 Total Funds Sources 8,339,647 8,404,937 6,665,074 8,900,604 Personnel Budget by Division Full Time Positions Administration 2.35 2.30 2.30 1.95 GIS and CADD 1.00 - - - Finance 1.45 1.15 0.50 0.55 Resolution Center 4.63 4.62 4.62 4.62 Strategic Services 2.00 1.35 - - Records 3.20 3.20 3.20 3.40 Total Full Time 14.63 12.62 10.62 10.52 Part Time Positions Strategic Services 0.30 1.40 1.15 1.15 Records 1.80 1.80 1.80 1.80 Total Part Time 2.10 3.20 2.95 2.95 Total Full Time Equivalents 16.73 15.82 13.57 13.47 Administrative Services Department Summary Administration, Geographic Information Systems, Information Technology, Finance, Capital Replacement, Resolution Center, Strategic Services and Records Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 158 Administration   The executive function of the Administrative Services Department includes three full-time positions which are the Director, an Assistant to the Village Manager, the Administrative Services Manager position. These positions are allocated to the executive function in the amounts of 80%, 40%, and 10%, respectively. This office oversees activities of the divisions and provides project management support. 2018 Accomplishments  Administrative Services contributed to the overall Village goal to develop a more content, story-driven budget format  Conducted an update to the Village Procurement Policy including the creation of purchasing agreement templates, updated credit card guidelines, and training for staff Expenditure Analysis  Contractual expenditures include dues and memberships, and printing  Other Charges include funding for training Village of Glenview Adopted 2019 Budget 159 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 419,506 358,788 362,679 353,009 Contractual 2,344 2,584 2,159 2,087 Other Charges 9,929 5,746 3,510 5,220 Total Operating Expenditures 431,778 367,118 368,348 360,316 Total Expenditures 431,778 367,118 368,348 360,316 Funding Sources Corporate Fund 394,613 299,908 300,494 263,769 Glenview Water Fund 37,166 44,823 45,279 68,484 Glenview Sanitary Fund - 11,217 11,363 9,038 Commuter Parking Fund - - - 2,259 Facility Repair and Replacement Fund - 11,170 11,212 16,766 Total Funds Sources 431,778 367,118 368,348 360,316 Personnel Budget by Position Full Time Director of Administrative Services 1.00 1.00 1.00 1.00 Assistant to the Village Manager - - 0.95 0.85 Assistant Director of Administrative Services 1.00 0.95 - - Administrative Services Manager 0.35 0.35 0.35 0.10 Total Full Time 2.35 2.30 2.30 1.95 Part Time NA - - - - Total Part Time - - - - Total Full Time Equivalents 2.35 2.30 2.30 1.95 Administration Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 160 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. 2018 Accomplishments  Provided Local Update of Census Addresses for the U.S. 2020 Census  Created a 2018 story map of the Capital Improvement Plan for the Village website  Created new field data collection applications for sidewalk analysis and restrictor inspections  Conducted analyses of police beats resulting in a restructure of the boundaries  Provided maps and statistical metrics to support the Fire ISO Rating evaluation  Began update of water utility data with diameter, ownership, and maintenance attributes Expenditure Analysis  Contractual expenditures include funding for GIS Consortium selected aerial photography service provider prior to the projected application of consortium discounts 222,185 429,677 Contractual 2018 Projection 2019 Budget Village of Glenview Adopted 2019 Budget 161 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 77,795 - - - Contractual 212,585 252,623 222,185 429,677 Other Charges 285 - - - Total Operating Expenditures 290,665 252,623 222,185 429,677 Total Expenditures 290,665 252,623 222,185 429,677 Funding Sources Corporate Fund 264,963 237,612 207,632 221,735 Special Tax Allocation Fund 6,907 7,228 7,228 39,806 Glenview Water Fund 17,732 6,672 6,214 142,471 Glenview Sanitary Fund 1,063 1,111 1,111 24,094 Commuter Parking Fund - - - 1,571 Total Funds Sources 290,665 252,623 222,185 429,677 Personnel Budget by Position Full Time CADD/GIS Technician 1.00 - - - Total Full Time 1.00 - - - Part Time NA - - - - Total Part Time - - - - Total Full Time Equivalents 1.00 - - - Geographic Information Systems (GIS) Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 162 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. 2018 Accomplishments  Coordinated an interdepartmental effort to develop the 2019-2021 IT Strategic Plan  Specified and installed free Wi-Fi at the two Village train stations  Installed new mobile device management software to increase security on mobile devices  Continued with the Windows 10 migration for all workstations and laptops  Implemented and trained staff on new solution to meet Criminal Justice Information System reporting requirements  Executed a Computer Security Response Plan to increase security  Created a catalog of IT services and a corresponding pricing model Expenditure Analysis  Contractual expenditures are projected to increase in 2019 primarily due to software licensing expenditures  Interfund Charges include expenditures for future replacement of information technology and audio visual equipment Village of Glenview Adopted 2019 Budget 163 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Contractual 2,102,349 2,451,846 2,346,581 2,425,185 Commodities 90,375 109,026 105,000 108,987 Other Charges 8,721 20,875 13,375 15,875 Total Operating Expenditures 2,201,445 2,581,747 2,464,956 2,550,047 Other Expenditures Interfund Charges 447,376 481,775 481,775 479,730 Total Other Expenditures 447,376 481,775 481,775 479,730 Total Expenditures 2,648,821 3,063,522 2,946,731 3,029,777 Funding Sources Corporate Fund 2,430,638 2,813,168 2,703,529 2,722,921 Special Tax Allocation Fund 38,392 44,237 41,737 49,433 Glenview Water Fund 142,817 153,714 150,300 197,934 Glenview Sanitary Fund 29,295 31,107 29,869 36,740 Commuter Parking Fund 7,680 21,296 21,296 22,749 Total Funds Sources 2,648,821 3,063,522 2,946,731 3,029,777 Information Technology Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 164 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. 2018 Accomplishments  Received an unqualified “clean” audit opinion for the Village for FY 2017  Submitted and received the Government Finance Officers Association annual Certificate of Achievement for Excellence in Financial Reporting Award for year ending December 31, 2017  Submitted and received the Government Finance Officers Association annual Distinguished Budget Presentation Award for FY 2018  Redesigned the list of bills report format to be more descriptive and specify department and fund payments  Redesigned the monthly financial report expanding presentation of yearly comparisons and projections  Designed and implemented improvements to the budget format including detailed narrative descriptions and assumptions for all revenue and expenditure line items Expenditure Analysis  Contractual expenditures include services for accounting, accounts receivable, accounts payable, financial reporting and other financial support 155,043 1,124,671 4,330 89,176 1,303,886 5,130 Personnel Contractual Other Charges 2018 Projection 2019 Budget Village of Glenview Adopted 2019 Budget 165 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 178,208 166,999 155,043 89,176 Contractual 1,146,139 1,123,971 1,124,671 1,303,886 Other Charges 708 5,735 4,330 5,130 Total Operating Expenditures 1,325,055 1,296,705 1,284,044 1,398,192 Total Expenditures 1,325,055 1,296,705 1,284,044 1,398,192 Funding Sources Corporate Fund 1,130,710 1,080,061 1,079,541 1,096,108 Waukegan/Golf TIF Fund 11,948 12,205 12,570 16,044 Special Tax Allocation Fund 83,779 85,725 85,874 99,323 Glenview Water Fund 71,956 93,297 84,725 126,759 Wholesale Water Fund 17,491 10,355 10,391 18,221 Glenview Sanitary Fund 9,172 15,062 10,943 30,149 Commuter Parking Fund - - - 11,588 Total Funds Sources 1,325,055 1,296,705 1,284,044 1,398,192 Personnel Budget by Position Full Time Assistant Director of Administrative Services - 0.05 0.05 - Assistant to the Village Manager - - - 0.05 Purchasing Manager 1.00 0.50 - - Management Analyst - 0.15 - - Administrative Services Manager 0.45 0.45 0.45 0.50 Total Full Time 1.45 1.15 0.50 0.55 Part Time NA - - - - Total Part Time - - - - Total Full Time Equivalents 1.45 1.15 0.50 0.55 Finance Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 166 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. 2018 Accomplishments  Performed annual review of replacement costs and scheduled replacements of all vehicles and equipment  Added building camera and electronic door security systems to replacement schedule  Reviewed current CERF policy and concluded that maintaining a fund balance of 37% (level with 2017) 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 2019 Capital Outlay expenditures include the Joint Dispatch Next Generation 9-1-1 phone system upgrade, ten medium duty trucks, one heavy duty truck, two SUVs and a sidewalk plow for the Public Works Department, breathing apparatuses and one SUV for the Fire Department, four squad cars for the Police Department, and five trucks and a skid steer for the Public Works Department, including vehicle outfitting Village of Glenview Adopted 2019 Budget 167 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Commodities 189,695 242,953 242,953 321,147 Other Charges 105 - - - Capital Outlay 2,248,857 1,890,856 436,399 2,241,432 Total Operating Expenditures 2,438,657 2,133,809 679,352 2,562,579 Total Expenditures 2,438,657 2,133,809 679,352 2,562,579 Funding Sources Capital Equipment Replacement Fund 2,438,657 2,133,809 679,352 2,562,579 Total Funds Sources 2,438,657 2,133,809 679,352 2,562,579 Capital Replacement Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 168 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. 2018 Accomplishments  A comprehensive review of the work order system was conducted resulting in a performance measurement report that reflects call response, work order closure, and customer satisfaction surveying  The telephone system automated call attendant scripts were replaced and calls were centralized in the Resolution Center  Targeted mailings were sent to increase residents WaterSmart sign up for water use monitoring; a video series of how to user the smart meter as a tool to check for leaks was also produced  Instituted a survey tool to objectively measure the Resolution Center’s customer service performance in person. Expenditure Analysis  Contractual expenditures include utility billing printing services and postage for utility bills  Other Charges include funding for staff training Village of Glenview Adopted 2019 Budget 169 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 555,914 595,175 591,154 563,919 Contractual 101,181 79,114 50,600 51,300 Commodities - - - - Other Charges - 1,300 1,300 1,975 Total Operating Expenditures 657,095 675,589 643,054 617,194 Total Expenditures 657,095 675,589 643,054 617,194 Funding Sources Corporate Fund 403,563 397,872 376,949 354,125 Glenview Water Fund 252,740 230,561 223,057 219,218 Glenview Sanitary Fund 792 47,156 43,048 43,851 Total Funds Sources 657,095 675,589 643,054 617,194 Personnel Budget by Position Full Time Customer Service Supervisor 1.00 1.00 1.00 1.00 Customer Service Representative 3.63 3.62 3.62 3.62 Total Full Time 4.63 4.62 4.62 4.62 Part Time Customer Service Representative 0.30 0.30 0.30 0.30 Cashier - 1.10 0.85 0.85 Total Part Time 0.30 1.40 1.15 1.15 Total Full Time Equivalents 4.93 6.02 5.77 5.77 Resolution Center Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 170 Strategic Services   The Strategic Services Division of the Administrative Services Department was previously responsible for evaluating and implementing business process efficiencies and document management initiatives throughout the Village. Ongoing projects of the Strategic Services Division are being managed by the Resolution Center Supervisor. Future responsibilities of the Strategic Services Division will be decentralized to other staff. Effective November 2018, the Administrative Services Department no longer has a Strategic Services Division. Village of Glenview Adopted 2019 Budget 171 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 128,786 131,757 61,266 - Contractual 216 5,315 500 - Commodities - 200 200 - Other Charges (34) 3,850 2,350 - Total Operating Expenditures 128,968 141,122 64,316 - Total Expenditures 128,968 141,122 64,316 - Funding Sources Corporate Fund 128,968 141,122 64,316 - Total Funds Sources 128,968 141,122 64,316 - Full Time Positions Strategic Services Manager 1.00 0.50 - - Management Analyst 1.00 0.85 - - Total Full Time 2.00 1.35 - - Part Time Positions NA - - - - Total Part Time - - - - Total Full Time Equivalents 2.00 1.35 - - Strategic Services Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 172 Records   The Records Division of the Administrative Services Department is responsible for administrative and customer service functions. This is accomplished by compiling, updating and maintaining accurate records of Police Department files and providing quality customer service for internal and external customers. Functions include the management of case reports, arrest reports and tickets; processing subpoenas and expungements; Police Freedom of Information Act (FOIA) requests; completing local background checks; processing various payments, commuter parking permits, false alarm billing and liquor licensing; and local and county court communications for the Police Department. 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 contact for all visitors to the Police Department; providing for customer concerns, educating customers on Village programs, policies or ordinances. 2018 Accomplishments  Records and Police implemented new and improved resident process for retrieving pets during non-business hours  Procured video redaction software and developed corresponding business process for FOIA support  Implemented the new electronic ticketing software, New World Brazos  Upgraded commuter parking permit online payment system and updated the online daily fee payment program extending multi-day parking at the downtown train station  Implemented new expungement requirements under the Cannabis Control Act Expenditure Analysis  Current staffing of the division includes three full-time administrative staff, 40% of one full-time administrative staff and three part-time Customer Service Representatives Village of Glenview Adopted 2019 Budget 173 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 417,971 467,674 452,234 489,954 Contractual 129 1,075 1,400 3,863 Commodities - 1,900 1,900 4,400 Other Charges 507 3,800 1,510 4,652 Total Operating Expenditures 418,606 474,449 457,044 502,869 Total Expenditures 418,606 474,449 457,044 502,869 Funding Sources Corporate Fund 418,602 432,535 416,346 436,055 Commuter Parking Fund 4 41,914 40,698 66,814 Total Funds Sources 418,606 474,449 457,044 502,869 Full Time Positions Administrative Services Manager 0.20 0.20 0.20 0.40 Customer Service Coordinator 1.00 1.00 1.00 1.00 Administrative Coordinator 1.00 1.00 1.00 1.00 Records Coordinator 1.00 1.00 1.00 1.00 Total Full Time 3.20 3.20 3.20 3.40 Part Time Positions Customer Service Representative 1.80 1.80 1.80 1.80 Total Part Time 1.80 1.80 1.80 1.80 Total Full Time Equivalents 5.00 5.00 5.00 5.20 Records Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 174 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 2019 Budget 175 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 6,171,329 6,223,188 5,809,217 5,689,972 Contractual 10,019,083 11,143,381 10,853,317 13,276,672 Commodities 2,685,236 3,083,541 3,060,033 3,124,446 Other Charges 25,880 37,870 35,065 36,522 Capital Outlay 1,444,569 1,354,586 764,470 572,860 Total Operating Expenditures 20,346,098 21,842,566 20,522,102 22,700,472 Other Expenditures Interfund Charges 2,474,306 2,492,206 2,492,206 2,482,131 Transfer Out 905,656 1,060,804 1,060,804 881,334 Total Other Expenditures 3,379,962 3,553,010 3,553,010 3,363,465 Total Expenditures 23,726,060 25,395,576 24,075,112 26,063,937 Funding Sources Corporate Fund 8,755,991 9,030,641 8,772,796 8,908,008 Special Tax Allocation Fund 758,688 943,233 945,480 1,062,437 Glenview Water Fund 8,353,687 9,064,882 8,676,504 9,188,797 Glenview Sanitary Fund 838,074 711,592 662,724 710,952 Wholesale Water Fund 2,149,932 2,236,584 2,168,898 2,351,055 Commuter Parking Fund 399,840 766,726 672,310 683,071 Municipal Equipment Replacement Fund 1,341,013 1,631,415 1,555,781 1,572,254 Facility Repair and Replacement Fund 1,128,836 1,010,503 620,619 1,587,363 Total Funds Sources 23,726,060 25,395,576 24,075,112 26,063,937 Personnel Budget by Division Full Time Positions Administration 5.00 5.00 5.00 3.65 Streets and Forestry 20.60 15.96 15.08 15.08 Facilities 3.38 3.38 3.38 3.38 Water and Sewer 16.40 20.04 18.92 18.92 Fleet Services 3.00 3.00 3.00 3.00 Total Full Time 48.38 47.38 45.38 44.03 Part Time Positions Administration 0.50 0.50 0.50 0.50 Streets and Forestry 0.50 0.50 0.50 0.50 Facilities 0.25 0.25 0.25 0.25 Fleet Services 0.75 0.75 - - Total Part Time 2.00 2.00 1.25 1.25 Total Full Time Equivalents 50.38 49.38 46.63 45.28 Public Works Department Summary Administration, Facilities, Streets and Forestry, Water and Sewer, and Fleet Services Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 176 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. 2018 Accomplishments  Managed 8 plowing operations, 18 salting operations and the hauling of 822 loads of snow in response to the 23 inches of snow that fell during the 2017/2018 snow season  Continued to realize cost savings by participating in several Municipal Partnering Initiative contracts, including parkway tree trimming, sewer televising and roadway pavement marking  Maintenance and Equipment Operators (MEOs) completed classroom training in back safety, bloodborne pathogens, electrical safety and Personal Protective Equipment (PPE) Expenditure Analysis  Cost of living increases resumed for MEOs in 2019 per bargaining unit agreement  Contractual expenditures are increasing in 2019 from the 2018 projection due to an anticipated increase to contracts based on 3 percent or the Consumer Price Index (CPI) Village of Glenview Adopted 2019 Budget 177 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 5,155,561 5,199,276 4,834,401 4,749,367 Contractual 233,691 286,111 222,142 360,896 Commodities 37,676 37,220 30,050 42,995 Other Charges 26,405 27,595 22,790 24,247 Total Operating Expenditures 5,453,333 5,550,202 5,109,383 5,177,505 Other Expenditures Interfund Charges 1,400,265 1,728,286 1,728,286 1,586,655 Transfer Out 905,656 865,130 865,130 881,334 Total Other Expenditures 2,305,921 2,593,416 2,593,416 2,467,989 Total Expenditures 7,759,253 8,143,618 7,702,799 7,645,494 Funding Sources Corporate Fund 3,676,809 3,537,485 3,392,248 3,276,800 Glenview Water Fund 2,494,248 3,011,670 2,818,068 2,818,886 Glenview Sanitary Fund 605,112 520,789 486,495 498,159 Wholesale Water Fund 983,084 1,073,674 1,005,988 1,051,649 Total Funds Sources 7,759,253 8,143,618 7,702,799 7,645,494 Personnel Budget by Position Full Time Positions Director 1.00 1.00 1.00 - Deputy Director 1.00 1.00 1.00 - Assistant to the Village Manager - - 1.00 1.25 Management Analyst II - - 1.00 1.00 Special Projects Manager - - - 0.40 Assistant To The Director 2.00 2.00 - - Administrative Coordinator 1.00 1.00 1.00 1.00 Total Full Time 5.00 5.00 5.00 3.65 Part Time Positions Part Time Customer Service Representative 0.50 0.50 0.50 0.50 Total Part Time 0.50 0.50 0.50 0.50 Total Full Time Equivalents 5.50 5.50 5.50 4.15 Administration Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 178 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. 2018 Accomplishments  Upgraded the mechanics’ shop with LED lighting as part of the ComEd Energy Efficiency Program  Removed and installed all of the benches, garbage cans, and bike racks at the North Glen Metra train station  Improved the downtown Metra station by remodeling the bathrooms, refinishing the benches and installing new bike racks   Expenditure Analysis  Contractual expenditures are increasing in 2019 from the 2018 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 2019 budget includes the replacement of exterior doors and emergency repairs and replacements for all three locations Village of Glenview Adopted 2019 Budget 179 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 475,345 466,755 427,026 411,546 Contractual 658,715 785,746 1,001,747 2,260,000 Commodities 613,212 755,975 730,975 766,925 Other Charges 983 3,450 5,450 5,450 Capital Outlay 1,129,808 940,086 349,970 143,360 Total Operating Expenditures 2,878,063 2,952,012 2,515,168 3,587,281 Other Expenditures Interfund Charges 1,022,751 673,793 673,793 795,919 Total Other Expenditures 1,022,751 673,793 673,793 795,919 Total Expenditures 3,900,814 3,625,805 3,188,961 4,383,200 Funding Sources Corporate Fund 1,286,240 1,313,166 1,308,710 1,406,047 Special Tax Allocation Fund 56,391 110,151 110,151 106,651 Glenview Water Fund 954,018 816,310 798,698 786,828 Glenview Sanitary Fund 185,007 90,712 77,938 105,343 Wholesale Water Fund 31,786 20,101 20,101 20,359 Commuter Parking Fund 258,536 264,862 252,744 370,609 Facility Repair and Replacement Fund 1,128,836 1,010,503 620,619 1,587,363 Total Funds Sources 3,900,814 3,625,805 3,188,961 4,383,200 Personnel Budget by Position Full Time Positions Facilities Technician 1.00 1.00 1.00 1.00 Facilities Manager 1.00 1.00 1.00 1.00 Lead Facilities Technician 1.00 1.00 1.00 1.00 Customer Service Representative I 0.38 0.38 0.38 0.38 Total Full Time 3.38 3.38 3.38 3.38 Part Time Positions Part Time Seasonal Intern 0.25 0.25 0.25 0.25 Total Part Time 0.25 0.25 0.25 0.25 Full Time Equivalents 3.63 3.63 3.63 3.63 Facilities Management Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 180 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. 2018 Accomplishments  Removed 828 hazardous or diseased parkway trees, including 80 trees infested with EAB as a part of the EAB management plan; 1,144 parkway trees were planted.  Completed roadway signage standardization throughout the Village.  Obtained two grants: 1) the ComEd Green Region grant to create butterfly gardens to support monarch butterflies and 2) the National Wildlife Federation grant to sow supplemental milkweed seed in natural areas to support monarch butterflies.  Hosted six volunteer work days and/or educational events focused on litter cleanup, brush removal and native plant installations including a world environment event.   Expenditure Analysis  Commodity expenditures decreased in 2019 from the 2018 Projections due to more favorable prices  Capital outlay expenditures include funding for parkway tree trimming and planting Village of Glenview Adopted 2019 Budget 181 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 125,048 116,355 120,622 122,014 Contractual 3,120,552 3,752,319 3,454,987 3,881,077 Commodities 1,062,011 1,029,884 1,134,746 1,042,080 Capital Outlay 313,973 409,000 409,000 424,000 Total Operating Expenditures 4,621,585 5,307,558 5,119,355 5,469,171 Other Expenditures Interfund Charges 14,957 11,704 11,704 24,238 Transfer Out - 195,674 195,674 - Total Other Expenditures 14,957 207,378 207,378 24,238 Total Expenditures 4,636,542 5,514,936 5,326,733 5,493,409 Funding Sources Corporate Fund 3,792,941 4,179,990 4,071,838 4,225,161 Special Tax Allocation Fund 702,297 833,082 835,329 955,786 Commuter Parking Fund 141,304 501,864 419,566 312,462 Total Funds Sources 4,636,542 5,514,936 5,326,733 5,493,409 Personnel Budget by Position Full Time Positions Superintendent 1.12 0.88 0.88 0.88 Natural Resource Manager 1.00 1.00 1.00 1.00 Supervisor 1.68 1.32 1.32 1.32 Field Inspector 1.12 0.88 0.88 0.88 Maintenance Equipment Operator 15.68 11.88 11.00 11.00 Total Full Time 20.60 15.96 15.08 15.08 Part Time Positions Natural Resource Seasonals 0.50 0.50 0.50 0.50 Total Part Time 0.50 0.50 0.50 0.50 Total Full Time Equivalents 21.10 16.46 15.58 15.58 * Streets and Forestry Division* Street Maintenance, Forestry and Grounds, Refuse and Recycling, Snow and Ice Maintenance, and Glen Maintenance Fiscal Year 2018 44% of Full-time salaries for Superintendent, Supervisor, Field Inspector and Maintenance Equipment Operators are budgeted in Streets and Forestry Village of Glenview Adopted 2019 Budget 182 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Contractual 517,300 795,416 628,834 733,138 Commodities 817,770 723,834 707,171 728,300 Total Operating Expenditures 1,335,071 1,519,250 1,336,005 1,461,438 Other Expenditures Interfund Charges 9,072 6,203 6,203 19,948 Transfer Out - 195,674 195,674 - Total Other Expenditures 9,072 201,877 201,877 19,948 Total Expenditures 1,344,143 1,721,127 1,537,882 1,481,386 Funding Sources Corporate Fund 1,303,232 1,371,189 1,270,242 1,338,375 Commuter Parking Fund 40,910 349,938 267,640 143,011 Total Funds Sources 1,344,143 1,721,127 1,537,882 1,481,386 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Contractual 753,780 734,665 732,665 766,216 Commodities 18,257 21,000 23,080 26,880 Capital Outlay 313,973 409,000 409,000 424,000 Total Operating Expenditures 1,086,010 1,164,665 1,164,745 1,217,096 Total Expenditures 1,086,010 1,164,665 1,164,745 1,217,096 Funding Sources Corporate Fund 1,055,956 1,133,614 1,133,694 1,185,166 Commuter Parking Fund 30,054 31,051 31,051 31,930 Total Funds Sources 1,086,010 1,164,665 1,164,745 1,217,096 Street Maintenance Forestry and Grounds Fiscal Year 2018 Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 183 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Contractual 508,524 534,760 534,760 534,760 Commodities 33,535 34,500 54,500 64,500 Total Operating Expenditures 542,059 569,260 589,260 599,260 Total Expenditures 542,059 569,260 589,260 599,260 Funding Sources Corporate Fund 542,059 569,260 589,260 599,260 Total Funds Sources 542,059 569,260 589,260 599,260 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 125,048 116,355 120,622 122,014 Contractual 272,929 301,593 299,573 431,482 Commodities 20,101 38,500 38,500 38,500 Total Operating Expenditures 418,079 456,448 458,695 591,996 Other Expenditures Interfund Charges 5,885 5,501 5,501 4,290 Total Other Expenditures 5,885 5,501 5,501 4,290 Total Expenditures 423,964 461,949 464,196 596,286 Funding Sources Special Tax Allocation Fund 423,964 461,949 464,196 596,286 Total Funds Sources 423,964 461,949 464,196 596,286 Refuse and Recycling The Glen Maintenance Fiscal Year 2018 Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 184 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Contractual 1,068,019 1,385,885 1,259,155 1,415,481 Commodities 172,349 212,050 311,495 183,900 Total Operating Expenditures 1,240,368 1,597,935 1,570,650 1,599,381 Total Expenditures 1,240,368 1,597,935 1,570,650 1,599,381 Funding Sources Corporate Fund 891,695 1,105,927 1,078,642 1,102,360 Special Tax Allocation Fund 278,333 371,133 371,133 359,500 Commuter Parking Fund 70,339 120,875 120,875 137,521 Total Funds Sources 1,240,368 1,597,935 1,570,650 1,599,381 Snow and Ice Maintenance Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 185 This page intentionally left blank. Village of Glenview Adopted 2019 Budget 186 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. 2018 Accomplishments  Managed the repair of 142 water main breaks  Processed 2,619 water meter service calls, including meter tests, final reads, repairs and replacements as well as new installations  Cleaned 231,493 feet of sanitary sewer and 27,213 feet of storm sewer  Expenditure Analysis  Commodity expenses for 2019 include temporary and permanent asphalt patch and concrete for water and sewer main breaks, limestone, water parts and operational supplies Village of Glenview Adopted 2019 Budget 187 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Contractual 5,589,383 5,890,905 5,746,141 6,356,399 Commodities 500,337 583,397 549,197 607,681 Other Charges (1,968) - - - Capital Outlay 685 5,500 5,500 5,500 Total Operating Expenditures 6,088,437 6,479,802 6,300,838 6,969,580 Total Expenditures 6,088,437 6,479,802 6,300,838 6,969,580 Funding Sources Glenview Water Fund 4,905,421 5,236,902 5,059,738 5,583,083 Glenview Sanitary Fund 47,955 100,091 98,291 107,450 Wholesale Water Fund 1,135,061 1,142,809 1,142,809 1,279,047 Total Funds Sources 6,088,437 6,479,802 6,300,838 6,969,580 Personnel Budget by Position Full Time Positions Superintendent 0.88 1.12 1.12 1.12 Supervisor 1.32 1.68 1.68 1.68 Water Utilities Manager 1.00 1.00 1.00 1.00 Field Inspector 0.88 1.12 1.12 1.12 Maintenance Equipment Operator 12.32 15.12 14.00 14.00 Total Full Time 16.40 20.04 18.92 18.92 Part Time Positions NA - - - - Total Part Time - - - - Total Full Time Equivalents 16.40 20.04 18.92 18.92 * Water and Sewer Division* Pump Stations, Water Distribution, Meter Program, and Sanitary Sewer Fiscal Year 2018 56% of Full-time salaries for Superintendent, Supervisor, Field Inspector and Maintenance Equipment Operators are budgeted in water and sewer Village of Glenview Adopted 2019 Budget 188 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Contractual 37,238 60,996 60,496 100,420 Commodities 45,878 64,100 64,100 58,925 Total Operating Expenditures 83,116 125,096 124,596 159,345 Total Expenditures 83,116 125,096 124,596 159,345 Funding Sources Glenview Water Fund 81,474 119,846 119,346 154,595 Wholesale Water Fund 1,642 5,250 5,250 4,750 Total Funds Sources 83,116 125,096 124,596 159,345 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Contractual 261,927 405,240 405,240 428,727 Commodities 405,152 437,186 404,786 450,970 Other Charges 62,816 62,816.00 62,816.00 - Capital Outlay 685 5,500 5,500 5,500 Total Operating Expenditures 730,580 910,742 878,342 885,197 Total Expenditures 730,580 910,742 878,342 885,197 Funding Sources Glenview Water Fund 667,764 847,926 815,526 885,197 Wholesale Water Fund 62,816 62,816 62,816 - Total Funds Sources 730,580 910,742 878,342 885,197 Pump Stations Water Distribution Fiscal Year 2018 Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 189 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Contractual 5,259,524 5,352,389 5,208,125 5,763,288 Commodities 30,078 54,300 54,300 54,300 Total Operating Expenditures 5,289,602 5,406,689 5,262,425 5,817,588 Total Expenditures 5,289,602 5,406,689 5,262,425 5,817,588 Funding Sources Glenview Water Fund 4,156,182 4,269,130 4,124,866 4,543,291 Wholesale Water Fund 1,133,419 1,137,559 1,137,559 1,274,297 Total Funds Sources 5,289,602 5,406,689 5,262,425 5,817,588 * 98% of the FY 2018 Budget for Contractual expenditures is for the purchase of water Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Contractual 30,694 72,280 72,280 63,964 Commodities 19,228 27,811 26,011 43,486 Other Charges (1,968) - - - Total Operating Expenditures 47,955 100,091 98,291 107,450 Total Expenditures 47,955 100,091 98,291 107,450 Funding Sources Glenview Sanitary Fund 47,955 100,091 98,291 107,450 Total Funds Sources 47,955 100,091 98,291 107,450 Supply and Metering Sanitary Sewer System Fiscal Year 2018 Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 190 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. 2018 Accomplishments  Prepared 9 vehicles and a variety of equipment for sale via online auctions  1,876 vehicle/equipment repair orders completed on 209 vehicles and pieces of equipment belonging to the Village and its external customers Expenditure Analysis  There are no significant changes between the 2018 Projections and the 2019 Budget  Mild increase to the 2019 commodities budget versus the 2018 projection due to a projected fuel cost increase Village of Glenview Adopted 2019 Budget 191 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 415,375 440,802 427,168 407,045 Contractual 416,742 428,300 428,300 418,300 Commodities 472,000 677,065 615,065 664,765 Other Charges 460 6,825 6,825 6,825 Capital Outlay 103 - - - Total Operating Expenditures 1,304,680 1,552,992 1,477,358 1,496,935 Other Expenditures Interfund Charges 36,333 78,423 78,423 75,319 Total Other Expenditures 36,333 78,423 78,423 75,319 Total Expenditures 1,341,013 1,631,415 1,555,781 1,572,254 Funding Sources Municipal Equipment Replacement Fund 1,341,013 1,631,415 1,555,781 1,572,254 Total Funds Sources 1,341,013 1,631,415 1,555,781 1,572,254 Personnel Budget by Position Full Time Positions Supervisor 1.00 1.00 1.00 1.00 Mechanic 2.00 2.00 2.00 2.00 Total Full Time 3.00 3.00 3.00 3.00 Part Time Positions Fleet Assistant 0.75 0.75 - - Total Part Time 0.75 0.75 - - Total Full Time Equivalents 3.75 3.75 3.00 3.00 Fleet Services Division Fleet Services Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 192   Operations Police Pension Village of Glenview Adopted 2019 Budget 193 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 13,844,017 14,323,273 14,893,919 15,657,448 Contractual 778,862 808,413 816,047 851,006 Commodities 115,972 138,324 132,184 127,190 Other Charges 2,574,395 2,542,145 2,536,645 2,554,005 Capital Outlay - 10,000 6,500 12,700 Total Operating Expenditures 17,313,246 17,822,155 18,385,295 19,202,349 Other Expenditures Interfund Charges 317,664 370,745 370,745 354,680 Total Other Expenditures 317,664 370,745 370,745 354,680 Total Expenditures 17,630,911 18,192,900 18,756,040 19,557,029 Funding Sources Corporate Fund 13,318,429 13,725,516 13,350,653 13,972,575 Police Special Fund - 10,000 6,500 12,700 Commuter Parking Fund - 18,399 18,468 16,739 Police Pension Fund 4,312,481 4,438,985 5,380,419 5,555,015 Total Funds Sources 17,630,911 18,192,900 18,756,040 19,557,029 Personnel Budget by Division Full Time Positions Police Services 75.00 75.00 75.00 75.00 Total Full Time 75.00 75.00 75.00 75.00 Police Services - - - - Total Part Time - - - - Total Full Time Equivalents 75.00 75.00 75.00 75.00 Police Department Summary Police Operations, Special, and Pension Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 194 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. 2018 Accomplishments  Class 12 of the annual Citizen’s Police Academy was completed  National Missing Children’s Day Event was a success with over 500 residents in attendance  Received $16,111 in IDOT Grant monies for holiday safety and DUI enforcements  Approximately 983 pounds of unwanted prescription drugs were collected through the permanent Drug Take Back box located in the police lobby as well as DEA sponsored Drug Take Back events  Police have stayed active in the community through numerous Community Relations events such as; Coffee with a Cop, High-Five Friday and Car Seat Saturday, which is a yearly event sponsored by IDOT; social media platforms continue to keep citizens informed and engaged at all times  Hosting training at the police department and consolidating printing efforts saved the department over $2,500 Expenditure Analysis  Personnel expenditures include estimated salary increases for all eligible non-union employees as well as those increases that are mandated by current union contracts; the 2019 budget also assumes a fully staffed department throughout the year, as opposed to the 2018 projection which included vacancies throughout the year 9,703,440 626,107 132,184 2,536,645 370,745 10,311,367 642,072 127,190 2,554,005 354,680 Personnel Contractual Commodities Other Charges Interfund Charges 2018 Projection 2019 Budget Village of Glenview Adopted 2019 Budget 195 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 9,665,668 10,043,117 9,703,440 10,311,367 Contractual 644,730 649,584 626,107 642,072 Commodities 115,972 138,324 132,184 127,190 Other Charges 2,574,395 2,542,145 2,536,645 2,554,005 Capital Outlay - 10,000 6,500 12,700 Total Operating Expenditures 13,000,765 13,383,170 13,004,876 13,647,334 Other Expenditures Interfund Charges 317,664 370,745 370,745 354,680 Total Other Expenditures 317,664 370,745 370,745 354,680 Total Expenditures 13,318,429 13,753,915 13,375,621 14,002,014 Funding Sources Corporate Fund 13,318,429 13,725,516 13,350,653 13,972,575 Police Special Fund - 10,000 6,500 12,700 Commuter Parking Fund - 18,399 18,468 16,739 Total Funding Sources 13,318,429 13,753,915 13,375,621 14,002,014 Personnel Budget by Position Full Time Positions Chief of Police 1.00 1.00 1.00 1.00 Deputy Chief of Police 1.00 1.00 1.00 1.00 Executive Assistant 1.00 1.00 1.00 1.00 Commander 4.00 4.00 4.00 4.00 Sergeant 12.00 12.00 12.00 12.00 Police Officer 52.00 52.00 52.00 52.00 Property/Evidence Officer 1.00 1.00 1.00 1.00 Public Service Officer 1.00 2.00 2.00 2.00 Animal Control Officer 1.00 - - - Social Worker 1.00 1.00 1.00 1.00 Total Full Time 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 Police Operating Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 196 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 4,178,349 4,280,156 5,190,479 5,346,081 Contractual 134,132 158,829 189,940 208,934 Total Operating Expenditures 4,312,481 4,438,985 5,380,419 5,555,015 Total Expenditures 4,312,481 4,438,985 5,380,419 5,555,015 Funding Sources Police Pension Fund 4,312,481 4,438,985 5,380,419 5,555,015 Total Funds Sources 4,312,481 4,438,985 5,380,419 5,555,015 Police Pension Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 197 This page intentionally left blank. Village of Glenview Adopted 2019 Budget 198   Operations Firefighters' Pension Village of Glenview Adopted 2019 Budget 199 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 16,429,246 16,957,225 17,711,309 18,182,070 Contractual 487,359 619,735 626,761 627,028 Commodities 317,610 336,786 330,984 355,921 Other Charges 3,866,526 4,054,245 4,048,185 4,075,522 Total Operating Expenditures 21,100,742 21,967,991 22,717,239 23,240,541 Other Expenditures Interfund Charges 1,297,521 1,144,600 1,144,600 1,172,137 Total Other Expenditures 1,297,521 1,144,600 1,144,600 1,172,137 Total Expenditures 22,398,263 23,112,591 23,861,839 24,412,678 Funding Sources Corporate Fund 16,140,445 16,610,286 16,633,462 16,920,350 Foreign Fire Fund 119,561 110,000 109,770 110,000 Firefighters' Pension Fund 6,138,256 6,392,305 7,118,607 7,382,328 Total Funds Sources 22,398,263 23,112,591 23,861,839 24,412,678 Personnel Budget by Division Full Time Positions Fire Services 81.00 81.00 81.00 81.00 Total Full Time 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 Fire Department Summary Fire Operations, Foreign Fire, and Pension Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 200 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 in 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. 2018 Accomplishments  Submitted all documentation required for the Insurance Services Office (ISO) review Public classification was lowered from a Class 3 to a Class 2  Completed promotional process for the position of Captain  Initiated a Lieutenant’s promotional process and new hire entrance exam  Initiated the design phase for the fire station 8 replacement project  Initiated a contract extension with the Village of Golf  Implemented data analysis processes for the Glenbrook Fire District Expenditure Analysis  The 2018 personnel expenditures include costs related to 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 2018 projected pension contribution is $4,011,045 and the 2019 budget is $4,027,492, an increase of $16,447, or 0.4% which is the actuarially recommended contribution for the year Village of Glenview Adopted 2019 Budget 201 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 10,507,746 10,815,318 10,871,554 11,106,481 Contractual 270,603 369,337 347,909 320,289 Commodities 317,610 336,786 330,984 355,921 Other Charges 3,866,526 4,054,245 4,048,185 4,075,522 Total Operating Expenditures 14,962,485 15,575,686 15,598,632 15,858,213 Other Expenditures Interfund Charges 1,297,521 1,144,600 1,144,600 1,172,137 Total Other Expenditures 1,297,521 1,144,600 1,144,600 1,172,137 Total Expenditures 16,260,006 16,720,286 16,743,232 17,030,350 Funding Sources Corporate Fund 16,140,445 16,610,286 16,633,462 16,920,350 Foreign Fire Fund 119,561 110,000 109,770 110,000 Total Funds Sources 16,260,006 16,720,286 16,743,232 17,030,350 Personnel Budget by Position Full Time Positions Fire Chief 1.00 1.00 1.00 1.00 Deputy Fire Chief 1.00 1.00 1.00 1.00 Executive Assistant 1.00 1.00 1.00 1.00 Fire Battalion Chief 3.00 3.00 3.00 3.00 Fire Captain 3.00 3.00 3.00 3.00 Fire Lieutenant 12.00 12.00 12.00 12.00 Firefighter/Paramedic 56.00 56.00 58.00 58.00 Firefighter 4.00 4.00 2.00 2.00 Total Full Time 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 Fire Operations Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 202 Fiscal Year Fiscal Year 2017 Revised Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 5,921,500 6,141,907 6,839,755 7,075,589 Contractual 216,756 250,398 278,852 306,739 Commodities - - - - Other Charges - - - - Capital Outlay - - - - Total Operating Expenditures 6,138,256 6,392,305 7,118,607 7,382,328 Total Expenditures 6,138,256 6,392,305 7,118,607 7,382,328 Funding Sources Firefighters' Pension Fund 6,138,256 6,392,305 7,118,607 7,382,328 Total Funds Sources 6,138,256 6,392,305 7,118,607 7,382,328 Fire Pension Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 203 This page intentionally left blank. Village of Glenview Adopted 2019 Budget 204  Community Development Administration Inspectional Services Planning Engineering Capital Projects Special Service Areas Village of Glenview Adopted 2019 Budget 205 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 2,417,658 2,326,033 2,185,331 2,186,139 Contractual 1,363,973 1,905,774 1,512,894 1,395,264 Commodities 7,982 8,050 6,650 9,220 Other Charges 541,106 984,414 978,786 1,068,998 Capital Outlay - - 14,000 - Total Operating Expenditures 4,330,718 5,224,271 4,697,661 4,659,621 Other Expenditures Interfund Charges 58,315 54,708 54,708 55,899 Capital Projects 15,932,268 16,943,881 14,696,362 22,448,381 Depreciation 1,898,273 1,847,440 1,922,816 - Transfer Out 107,344 125,644 472,573 112,515 Total Other Expenditures 17,996,200 18,971,673 17,146,459 22,616,795 Total Expenditures 22,326,918 24,195,944 21,844,120 27,276,416 Funding Sources Corporate Fund 3,507,508 3,870,698 3,478,565 3,269,167 Special Tax Allocation Fund 112,083 214,178 134,663 162,286 Glenview Water Fund 4,237,629 6,329,636 6,150,061 5,634,341 Glenview Sanitary Fund 1,469,476 2,044,751 2,264,363 1,752,221 Wholesale Water Fund 62,816 62,816 62,816 - Commuter Parking Fund 81,907 257,835 258,257 - Special Service Area Bond Fund 372,053 342,985 689,914 343,286 Capital Projects Fund 10,428,040 5,181,732 4,466,877 13,958,856 Glen Capital Projects 330,894 3,776,113 2,257,087 97,309 Village Permanent Fund - - - - Motor Fuel Tax Fund 1,724,514 2,115,200 2,081,517 2,058,950 Total Funds Sources 22,326,918 24,195,944 21,844,120 27,276,416 Personnel Budget by Division Full Time Positions Administration 1.00 1.33 1.33 2.00 Inspectional Services 5.00 5.00 5.00 6.00 Planning 4.00 3.67 3.67 3.30 Engineering 3.00 3.00 3.00 4.00 Capital Improvements 3.00 3.00 2.00 - Total Full Time 16.00 16.00 15.00 15.30 Part Time Positions Inspectional Services 1.80 1.80 2.69 2.69 Total Part Time 1.80 1.80 2.69 2.69 Total Full Time Equivalents 17.80 17.80 17.69 17.99 Community Development Department Administration, Inspectional Services, Planning, Engineering, Capital Projects and Special Service Areas Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 206 Administration   The Administration division of the Community Development Department supports the day-to-day operations. This division includes the Director and Management Analyst. 2018 Accomplishments  Hiring of a new Management Analyst  Successful oversight of Community Development activities which includes implementation of the Development Center, numerous special projects and development approvals, and creation of FY 2019 CIP 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 2019 Budget 207 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 252,220 153,772 163,903 313,674 Contractual 33,687 505,053 42,777 68,949 Commodities 1,808 2,450 750 750 Other Charges 2,199 1,000 720 5,020 Capital Outlay - - 14,000 - Total Operating Expenditures 289,914 662,275 222,150 388,393 Other Expenditures Interfund Charges 21,814 18,691 18,691 20,636 Total Other Expenditures 21,814 18,691 18,691 20,636 Total Expenditures 311,728 680,966 240,841 409,029 Funding Sources Corporate Fund 218,981 516,939 131,734 237,563 Special Tax Allocation Fund 63,150 164,027 109,107 124,898 Glenview Water Fund 20,180 - - 31,751 Glenview Sanitary Fund 9,417 - - 14,817 Total Funds Sources 311,728 680,966 240,841 409,029 Personnel Budget by Position Full Time Positions Director - 0.33 0.33 1.00 Management Analyst I 1.00 1.00 1.00 1.00 Total Full Time 1.00 1.33 1.33 2.00 Part Time Positions NA - - - - Total Part Time - - - - Total Full Time Equivalents 1.00 1.33 1.33 2.00 Administration Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 208 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. 2018 Accomplishments  The Development Center was established to enhance Community Development’s customer service experience and increase the effectiveness of the building permit process; customer service inquiries are now centralized, staffing modifications created flexibility to seamlessly address peak demands, and the issuance of same-day permits has increased significantly (over 80% during a three month period in 2018 over the same period in 2017  Inspectional Services issued over 3,400 permits and performed over 11,800 inspections in 2018 Expenditure Analysis  Personnel expenditures increased in part due to a new position of Development Center Manager which was filled by a current Village employee  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  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 2019 Budget 209 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 831,198 846,088 853,053 993,045 Contractual 852,411 874,833 825,961 752,131 Commodities 5,206 4,400 5,200 7,475 Other Charges 4,111 5,515 2,715 3,215 Total Operating Expenditures 1,692,927 1,730,836 1,686,929 1,755,866 Other Expenditures Interfund Charges 29,742 24,263 24,263 23,552 Total Other Expenditures 29,742 24,263 24,263 23,552 Total Expenditures 1,722,669 1,755,099 1,711,192 1,779,418 Funding Sources Corporate Fund 1,722,669 1,755,099 1,711,192 1,766,403 Glenview Water Fund - - - 13,015 Total Funds Sources 1,722,669 1,755,099 1,711,192 1,779,418 Personnel Budget by Position Full Time Positions Inspector 1.00 1.00 1.00 1.00 Sanitarian 2.00 2.00 2.00 2.00 Plan Review Manager 1.00 1.00 1.00 1.00 Development Center Manager - - - 1.00 Inspectional Services Manager 1.00 1.00 1.00 1.00 Total Full Time 5.00 5.00 5.00 6.00 Part Time Positions Customer Service Representative - - 1.44 1.44 Inspector 1.80 1.80 1.25 1.25 Total Part Time 1.80 1.80 2.69 2.69 Total Full Time Equivalents 6.80 6.80 7.69 8.69 Inspectional Services Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 210 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. 2018 Accomplishments  Coordinated the reviews of 133 Appearance Commission cases, 48 Plan Commission cases and 40 Zoning Board of Appeals cases  Major projects included a Goodwill retail store, a drive-thru Starbucks, an office building for the Western Golf Association, and the redevelopment of the Glenview Ice Center Expenditure Analysis  Personnel expenditures decreased with the entire Director salary listed in Administration Division starting in 2019, offset by a portion of a Special Projects Manager’s salary now listed in the Planning 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 2019 Budget 211 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 498,655 455,088 467,027 376,423 Contractual 138,343 180,771 198,070 129,435 Commodities 49 - - - Other Charges 30,135 27,050 26,850 25,040 Total Operating Expenditures 667,182 662,908 691,947 530,898 Total Expenditures 667,182 662,908 691,947 530,898 Funding Sources Corporate Fund 667,182 662,908 691,947 530,898 Total Funds Sources 667,182 662,908 691,947 530,898 Personnel Budget by Position Full Time Positions Director of Planning 1.00 0.67 0.67 - Planning Manager 1.00 1.00 1.00 1.00 Special Projects Manager - - - 0.30 Planner II 2.00 2.00 2.00 2.00 Total Full Time 4.00 3.67 3.67 3.30 Part Time Positions Total Part Time - - - - Full Time Equivalents 4.00 3.67 3.67 3.30 * During 2016, the Planner I position became vacant due to attrition and the Planning Manager position was added. Planning Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 212 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. 2018 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)  $14.4 million was dedicated to CIP projects constructed in 2018  Major infrastructure projects that were bid and constructed include Dewes Street, Topp Lane, Linden/Locust Lanes, Crestwood Lane, The Glen Main Stem roads, and Blackthorn Drive culvert  Successfully managed the regulatory engineering function for local private projects Expenditure Analysis  Personnel expenditures saw an increase in part due to the Project Manager/CIP Coordinator salary now being recorded here  Contractual expenditures supplied by the staff of Baxter and Woodman, which include plan review for permits, and design and project management associated with CIP projects, remain flat  Contractual expenditures also include funding for dues and memberships, and mailing costs associated with major infrastructure projects  Interfund Charges include the maintenance and repair of the department’s fleet and reserves for future vehicle replacement Village of Glenview Adopted 2019 Budget 213 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 373,655 439,950 317,663 502,997 Contractual 339,532 344,942 446,086 444,749 Commodities 323 1,200 700 995 Other Charges 1,946 2,745 1,700 2,660 Total Operating Expenditures 715,455 788,837 766,149 951,401 Other Expenditures Interfund Charges 6,759 11,754 11,754 11,711 Total Other Expenditures 6,759 11,754 11,754 11,711 Total Expenditures 722,214 800,591 777,903 963,112 Funding Sources Corporate Fund 612,348 671,506 686,468 734,303 Special Tax Allocation Fund - - - 37,388 Glenview Water Fund 72,765 85,814 60,259 119,638 Glenview Sanitary Fund 37,101 43,271 31,176 71,783 Total Funds Sources 722,214 800,591 777,903 963,112 Personnel Budget by Position Full Time Positions Village Engineer 1.00 1.00 1.00 1.00 Engineering Division Manager 1.00 1.00 1.00 1.00 Project Manager/CIP Coordinator - - - 1.00 Engineering Technician 1.00 1.00 1.00 1.00 Total Full Time 3.00 3.00 3.00 4.00 Part Time Positions Administrative Secretary - - - - Full Time Equivalents 3.00 3.00 3.00 4.00 Engineering Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 214 Capital Projects   The Capital Projects Division of the Community Development Department was merged into the Engineering Division of the Community Development Department. The remaining funds are associated with the implementation of the core infrastructure projects including roadways, potable water mains, sanitary and storm sewers, along with other components that are planned to be constructed as part of the FY 2019 Capital Improvement Program (CIP). All expenditures, except for those relating to capital projects and debt repayment, are now combined with the Engineering Division. 2018 Accomplishments  The Capital Projects Division was responsible for the construction of over $14.4 million in public infrastructure improvements in 2018  Major infrastructure projects that were bid and constructed include Dewes Street, Topp Lane, Linden/Locust Lanes, Crestwood Lane, The Glen Main Stem roads, and Blackthorn Drive culvert Expenditure Analysis  Personnel expenditures decreased due to the Project Manager/CIP Coordinator salary now being recorded in the Engineering Division; the division is supported by contractual staff that oversees the daily operations of the construction projects, currently supplied by Baxter & Woodman  Capital Projects expenditures for 2019 are budgeted at $22,448,381 383,685 707,460 14,696,362 -802,292 22,448,381 Personnel Other Charges Capital Projects 2018 Projection 2019 Budget Village of Glenview Adopted 2019 Budget 215 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Personnel 461,930 431,135 383,685 - Contractual - 175 - - Commodities 596 - - - Other Charges 238,005 708,763 707,460 802,292 Capital Outlay - - - - Total Operating Expenditures 700,531 1,140,073 1,091,145 802,292 Other Expenditures Capital Projects 15,932,268 16,943,881 14,696,362 22,448,381 Depreciation 1,898,273 1,847,440 1,922,816 - Transfer Out - 22,000 22,000 - Total Other Expenditures 17,830,541 18,813,321 16,641,178 22,448,381 Total Expenditures 18,531,072 19,953,394 17,732,323 23,250,673 Funding Sources Corporate Fund 286,328 264,245 257,224 - Special Tax Allocation Fund 48,933 50,151 25,556 - Glenview Water Fund 4,144,685 6,243,822 6,089,802 5,469,937 Glenview Sanitary Fund 1,422,957 2,001,480 2,233,187 1,665,621 Wholesale Water Fund 62,816 62,816 62,816 - Commuter Parking Fund 81,907 257,835 258,257 - Capital Projects Fund 10,428,040 5,181,732 4,466,877 13,958,856 Glen Capital Projects 330,894 3,776,113 2,257,087 97,309 Motor Fuel Tax Fund 1,724,514 2,115,200 2,081,517 2,058,950 Total Funds Sources 18,531,072 19,953,394 17,732,323 23,250,673 Personnel Budget by Position Full Time Positions Capital Project Senior Manager 1.00 1.00 - - Project Manager/CIP Coordinator 1.00 1.00 1.00 - Project Manager 1.00 1.00 1.00 - 3.00 3.00 2.00 - Part Time Positions NA - - - - - - - - Total Full Time Equivalents 3.00 3.00 2.00 - Capital Projects Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 216 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, or other funding sources available, for various special service areas Village of Glenview Adopted 2019 Budget 217 Fiscal Year Fiscal Year 2017 Projected 2019 Budgeted Expenditures Actual Budget Actual Budget Operating Expenditures Other Charges 264,709 239,341 239,341 230,771 Total Operating Expenditures 264,709 239,341 239,341 230,771 Other Expenditures Transfer Out 107,344 103,644 450,573 112,515 Total Other Expenditures 107,344 103,644 450,573 112,515 Total Expenditures 372,053 342,985 689,914 343,286 Funding Sources Special Service Area Bond Fund 372,053 342,985 689,914 343,286 Total Funds Sources 372,053 342,985 689,914 343,286 Special Service Areas Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 218 This page intentionally left blank. Village of Glenview Adopted 2019 Budget 219 VILLAGE OF GLENVIEW CAPITAL SPENDING AND DEBT MANAGEMENT Village of Glenview Adopted 2019 Budget 220 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 2019-2023 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 2019 Budget 221 CIP Project Descriptions The following information is included for each project that is included in the 2019-2023 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 2019 Budget 222 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 2019 Budget 223 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 2019 if the project began in 2020 and was completed in 2023. 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 2019 with design of the roadway and then construction of the roadway in 2020, 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 2019 Budget 224 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 2019-2023, the Village currently plans to directly transfer $36,750,000 from the Corporate Fund for capital projects. There is also a minimal impact on the 2019 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 2019 Budget 225 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. Village of Glenview Adopted 2019 Budget 226   Capital Improvement Program CORE INFRASTRUCTURE $13,153,207 Design $2,640,094 Annual activities include road scoring (IMS), clean construction and demolition debris soil testing, CIP core and storm water design, inspectional services, bridge and retaining wall inspection and assessment, natural resource project design, and Chestnut Avenue Widening and Path Phase II Engineering. Road Resurfacing $1,759,287 Road resurfacing projects involve 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 miles resurfaced in 2019. The roadways include: Warren Road Cul-de-Sac (Harrison Street to Central Road) Crystal Court (Glenview Road to the North Cul-De-Sac) Indigo Lane (Primrose Lane to Primrose Lane) Indian Ridge Drive (Mohawk Lane to the South Cul-De-Sac) Langley Circle (Independence Avenue to Independence Avenue) Silverpine Drive (Pinehurst Street to the West End) Lurilane Drive (Lawrence Drive to Carol Lane) Lawrence Avenue (Gregory Lane to the North End) Seminole Drive and Pawnee Circle (Indian Ridge to Indian Ridge) MARS Asphalt (various locations Village-wide) MARS Concrete (supplemental to Public Works budget) Road Reconstruction $8,753,826 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 2019. The roadways include: Meadow Lane (Lake Avenue to Elmwood Avenue) Brandon Road (Lake Avenue to Forest Avenue) Heatherfield Lane with Cul-De-Sac (Wilmette Avenue to Ferndale Road) Sherwood Road (East Lake Avenue to Ferndale Road) Elmgate Drive and Cul-De-Sac (Linneman Street to Robincrest Lane) Robincrest Lane (Shermer Road to Elmgate Drive) Henley Street (West End to Spruce Street) Harvest Lane (Pfingsten Road to West Cul-De-Sac) Washington Street /George Court (Harlem Avenue to Harrison Avenue) SPECIAL PROJECTS $2,293,968 Natural Resources Project Reach 1 Payback (Year 9) $24,371 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. The 2019 CIP reflects year nine of the twenty-year payback schedule. Village of Glenview Adopted 2019 Budget 227     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. River Drive/West Fork of the North Branch of the Chicago River $560,000 Southwest of the Glenview Road Wall Replacement This project includes the replacement of the existing retaining wall along the south bank of the West Fork of the North Branch of the Chicago River, between Glenview Road and Waukegan Road. The existing gabion retaining wall is nearing the end of its lifecycle and the new wall will provide additional streambank stabilization. Shermer Road Multi-Use Path Construction $247,406 This project includes construction of a 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 and the total project is supported by an approved Illinois Transportation Enhancement Program (ITEP) grant funding in the amount of $916,320. Illinois Department of Transportation Willow Bridge over Lehigh/Railroad $1,865 The Willow Road Bridge over Lehigh Avenue/Metra railroad, located east of Patriot Avenue is scheduled for replacement by IDOT during the 2020-2021 construction season. As part of the overall IDOT project, the additional design is required to extend the retaining wall to accommodate a wider sidewalk on the south side. Downtown Parking Improvements $1,000,000 As part of the Downtown Revitalization Plan, funding has been allocated to provide additional parking within downtown area. Crack Sealing $98,587 This is the Village’s annual crack-sealing program managed by Public Works funded from the CIP. Crack- sealing is an important maintenance strategy to protect the roadway base course from early failure. 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. Miscellaneous Restoration/Tree Trimming & Removal $117,739 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. Monthly maintenance of new landscaping projects at Village owned properties. Lead Services and Repairs (Public Works) $25,000 As a part of the Village’s program to address lead services, the Public Works Department uses these funds to replace lead lines from the water main to the buffalo box when a homeowner replaces a lead line from the buffalo box to a private residence. The Capital Improvement Program includes funding to replace lead services lines from the water main to the buffalo box as a standard. Village of Glenview Adopted 2019 Budget 228   Landscaping at Village Hall and Irrigation of Patriot Boulevard Medians $150,000 Various landscaping projects at the Village Hall and irrigation at Patriot Boulevard medians adjacent to the Glen Town Center. WATER SYSTEM PROJECTS $2,764,134 Water Main Replacement Projects $2,764,134 The Village prioritizes replacements of aged water mains that have a record of breaking and causing water service interruption. Whenever possible, water mains are replaced in coordination with other necessary capital improvements. The 2019 program as proposed will replace 4,500 feet of water main. Laurel Avenue (Magnolia to Maple Street) Greenwillow Ln/Woodview Ln (Tinker Way to Tinker Way) Tinker Way/Pine Court (Depot Street to North End) Beech Drive (Sherwood to Avoca School Park) Linneman Street (Shermer Road to Elmgate Drive) SANITARY SEWER PROJECTS $211,898 Sanitary Sewer Television Inspections $161,898 This project will televise sections of sanitary sewer throughout the Village to assist in prioritizing future capital improvement projects primarily with road reconstruction programs. Additional high-concern sanitary televising is also included as directed by Public Works. Cost Sharing Program - Overhead Sanitary Conversion $50,000 This budget is reserved as cost-sharing with homeowners who convert private “gravity” sanitary sewer service to “overhead”. This reduces the risk of sanitary sewer backup into homes. The program funds projects 50/50 with a Village participation cap of $7,500. STORM WATER PROJECTS $3,480,186 Storm Sewer TV Inspections $101,225 This project will televise sections of sanitary sewer throughout the Village to assist in prioritizing future capital improvement projects primarily with road reconstruction programs. Additional high-concern storm sewer televising is also included as directed by Public Works. Quick-win Storm Water Projects $106,000 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. 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 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 Village of Glenview Adopted 2019 Budget 229   Storm Water Lining $100,000 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. Wilmette Storm Sewer Extension (MWRD Funding) $1,354,930 This project is the next phase of improvements in the East of Harms neighborhood to address conveyance limitations of existing storm sewers with the installation of larger diameter storm sewer pipes. The project includes installation of 54” and 48” storm sewers along Wilmette Avenue. Road reconstruction and utility improvements will be coordinated with this project. MWRD will fund a portion of the storm sewer related infrastructure improvements. Cariann Storm Sewer Extension (MWRD Funding) $220,000 This project is in conjunction with the above described Wilmette Storm Sewer Extension. The project includes the installation of storm sewer improvements in the Cariann Lane and Mark Drive cul-de-sac, to improve drainage conveyance. 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). Magnolia Street Storm Sewer Improvements $938,000 This project was identified in the Flood Risk Reduction Program to reduce flooding within the Northfield Woods neighborhood. This is the first phase of the improvements that include installation of 48” storm sewer pipe along Magnolia Street between Linden Avenue and Lilac Avenue. Road reconstruction and utility improvements will be coordinated with this project. North Glen Oak Acres Storm Sewer (ACE Funding) $325,000 The proposed improvements will include construction of a new trunk storm sewer within the western parkway of Wagner Road (Kenilworth Lane to Burton Terrace). This proposed storm sewer will provide the Village with a storm sewer outfall for relief storm sewers to address historical flooding along streets to the west of Wagner Road, including Woodlawn Road, Huckleberry Lane, and Kenilworth Lane. This project will be funded at 75% by the U.S. Army Corps of Engineers (ACE) Section 219 program. Green Infrastructure Projects (MWRD Funding) $300,031 Improvements to reduce flooding conditions following several studies of these areas to determine solutions for both private residents and public improvements: converting the Pfingsten Road and Pam Anne Drive cul-de-sac medians into depressed bio-infiltration basins (rain gardens) and the lowering of the parkway on Elm Court to provide a basin for local stormwater to flow to and for a private pump station to eject to without causing additional problems downstream. The Village will receive a $150,000 MWRD matching grant to help fund these projects. THE GLEN $97,309 Development Department Fees $97,309 Village staff has estimated the cost of engineering plan review and inspection fees related to the installation of public infrastructure at The Glen and have carried it as a cost to the project. Village of Glenview Adopted 2019 Budget 230   FACILITIES MANAGEMENT $1,587,363 Municipal Center $106,000 Staff will manage the replacement of office carpeting, vinyl floor coverings and rubber floor coverings in the Fitness Center. The penthouse boiler room floor sealant will also be repaired. Public Works – Phase III $340,069 Replacement of air handling units, ceiling tiles, doors, condensing units, rubber floor coverings, and tiled floor. Fire Station 8 $25,000 Reserve for emergency repairs and plumbing only due to the planned rebuild of Fire Station 8. Fire Station 13 $101,929 Replacement of epoxy floor coverings, water heater, and air conditioning. Living spaces will also be painted including corridors and exterior walls. Fire Station 14 $133,434 Replacement of carpet, epoxy floor coverings, water heater, and air conditioning. Living spaces will also be painted including corridors and exterior walls. Architectural Services/Unplanned projects $364,863 The Village will submit task orders to its three prequalified architectural firms to design and manage construction of projects as outlined in the FY2019 FRRF Budget. A $207,000 budget allocation for design services for Fire Station 8 is also included. Downtown Train Station $141,318 Refinishing of wood benches, replacement of vendor countertops and cabinets, and slate roof repairs. Replacement of Metra doors is carried over from 2018. North Glenview Train Station $61,924 Replacement of vendor countertops and cabinets and slate roof repairs. Rugen Sr. Pump Station $108,178 Staff will manage the sealing of windows/doors and repais to walls/masonry. West Pump Station $204,648 Replacement of epoxy floor coverings, wall repairs, painting, and mold remediation.  Village of Glenview Adopted 2019 Budget 231 This page intentionally left blank. Village of Glenview Adopted 2019 Budget 232 CORE INFRASTRUCTURE 2019 2020 2021 2022 2023 TOTAL Design Roadway Design (Pavement Testing, IMS, Surveying)102,000 - - - - 102,000 IMS Retesting (TBD)105,000 - - - - 105,000 CCDD Testing (B&W)50,000 - - - - 50,000 CIP Core Design (B&W)684,307 - - - - 684,307 CIP Inspections (B&W)580,644 - - - - 580,644 CIP Project Management (B&W)160,911 - - - - 160,911 Core CIP Design/Project Management (2021-2022)250,371 - - - - 250,371 Bridge and Retaining Wall Inspection and Assessment 10,000 - - - - 10,000 Natural Resource Project Design 10,000 - - - - 10,000 Chesnut Avenue Widening and Path Phase II Eng 141,860 - - - - 141,860 Willow/Shermer Intersection Phase I Engineering 160,000 - - - - 160,000 CIP Design (Accelerated)385,000 - - - - 385,000 Design Subtotal 2,640,094 1,372,925 1,383,561 1,448,474 1,400,340 8,245,394$ Road Resurfacing Warren Road w/Cul-de-sac 737,359 - - - - 737,359 Crystal Court 58,269 - - - - 58,269 Indigo Lane 138,856 - - - - 138,856 Indian Ridge Drive 147,252 - - - - 147,252 Langley Circle 96,876 - - - - 96,876 Silverpine Drive 43,953 - - - - 43,953 Lurilane Drive 22,986 - - - - 22,986 Lawrence Avenue 133,765 - - - - 133,765 Seminole Drive S & N 197,972 - - - - 197,972 MARS Asphalt 93,600 - - - - 93,600 MARS Concrete Supplemental to PW 88,400 - - - - 88,400 Road Resurfacing Subtotal 1,759,287 1,922,377 2,298,423 1,579,622 1,514,054 9,073,763$ Road Reconstruction Meadow Lane 831,468 - - - - 831,468 Brandon Road 514,325 - - - - 514,325 Heatherfield Ln w/CDS 1,702,071 - - - - 1,702,071 Sherwood Road 1,121,522 - - - - 1,121,522 Elmgate Dr & CDS 936,191 - - - - 936,191 Robincrest Lane 477,308 - - - - 477,308 Linneman Street (WM)307,646 - - - - 307,646 Henley Street 951,227 - - - - 951,227 Harvest Lane 1,012,468 - - - - 1,012,468 Washington/George Ct.899,600 - - - - 899,600 Road Reconstruction Subtotal 8,753,825 10,994,248 7,347,264 8,265,493 6,920,730 42,281,560$ Special Projects National Resource Project - Reach 1 payback(year 9)24,371 24,557 24,557 24,557 24,557 122,599 Natural Resource Project Construction 44,000 44,000 44,000 44,000 44,000 220,000 River Drive/WFNBCR SW of Glenview Wall Replacement 560,000 - - - - 560,000 Shermer Rd Path Construction 247,406 - - - - 247,406 IDOT Willow Bridge Over Lehigh / RR 1,865 - - - - 1,865 Downtown Parking Improvements 1,000,000 - - - - 1,000,000 Miscellaneous Restoration / Tree Trimming & Removal 117,739 91,249 94,899 98,695 98,695 501,277 Crack Sealing (managed by PW & Baxter) 98,587 76,303 105,692 109,920 109,920 500,422 Seal Coating/ADA Ramp Replacement (PW)25,000 25,000 25,000 75,000 25,000 175,000 Lead services and repairs (PW)25,000 - - - - 25,000 Landscaping at Village Hall 50,000 - - - - 50,000 Irrigation of Patriot Boulevard Medians adjacent to Glen Town Center 100,000 - - - - 100,000 Techny Basin Trail Resurfacing - 110,000 - - - 110,000 Willow/Sanders (IDOT)- 270,000 - - - 270,000 Willow/Pfingsten (IDOT) Right Turn Lane/TC & EVP - 68,000 - - - 68,000 Lake/Milwaukee (IDOT) Path (TAP)- - 1,019,000 - - 1,019,000 Glenview Road Streetscape West of RR - - - 260,000 - 260,000 Chestnut Avenue Widening (STP Funds)- - - 1,200,000 - 1,200,000 Baxter Trail/Fence - - - 76,303 - 76,303 Waukegan/East Lake Intersection (IDOT)- - - - 200,000 200,000 Special Projects Subtotal 2,293,968 709,109 1,313,148 1,888,475 502,172 6,706,872$ Water System Projects Laurel Ave 722,776 - - - - 722,776 Greenwillow/Woodview 647,033 - - - - 647,033 Tinker Way/Pine Court 971,446 - - - - 971,446 Beech Drive/Cariann 422,878 - - - - 422,878 Lilac (Magnolia to Maple)- 774,680 - - - 774,680 Grove Street (east of Waukegan)- - 401,190 - - 401,190 Vernon Road - - 635,648 - - 635,648 Glenview Road (west of Greenwood)- - 1,569,026 - - 1,569,026 Larch Avenue - - 848,556 - - 848,556 Lilac (Milwaukee to Maple)- - - 623,483 - 623,483 Pebbleford Lane - - - 338,882 - 338,882 Raleigh Road - - - 1,270,614 - 1,270,614 Maple Leaf Drive - - - 1,136,302 - 1,136,302 Mary Kay Lane - - - - 1,943,635 1,943,635 Henley Street - - - - 899,736 899,736 Maple Street - - - - 1,140,704 1,140,704 Wagner Road - - - - 1,181,900 1,181,900 Water System Projects Subtotal 2,764,133 774,680 3,454,419 3,369,281 5,165,976 15,528,490$ Village of Glenview Adopted 2019 Budget 233 CORE INFRASTRUCTURE 2019 2020 2021 2022 2023 TOTAL Sanitary Sewer Projects Sanitary Sewer TV Inspections (review & report)120,898 131,593 136,857 142,449 142,331 674,128 Sanitary Sewer TV Inspections (MWRD)41,000 - - - - 41,000 Sanitary Sewer Lining / Manhole lining - 268,597 80,207 215,000 396,063 959,867 Cost Sharing Program - Overhead Sanitary Conversion 50,000 50,000 50,000 50,000 50,000 250,000 MWRD IICP - - 250,000 250,000 250,000 750,000 Sanitary Sewer Projects Subtotal 211,898 450,190 517,064 657,449 838,394 2,674,995$ Storm Water Projects Storm Sewer TV Inspections (review & report)101,225 105,275 109,486 113,865 113,865 543,716 Quickwin Storm and Special Project Design 50,000 30,000 - 30,000 30,000 140,000 Quickwin Storm construction 56,000 60,000 - 30,000 30,000 176,000 Green Infrastructure Projects (MWRD Funding)300,031 - - - - 300,031 Cost Sharing - Rain Garden Program 15,000 15,000 15,000 15,000 15,000 75,000 Storm Water Lining 100,000 193,500 50,000 30,000 51,000 424,500 Wilmette Storm Sewer Extension (MWRD Funding)1,354,930 - - - - 1,354,930 Cariann Storm Sewer Extension (MWRD Funding)220,000 - - - - 220,000 Cost Sharing Program - Engineering Inspections 20,000 20,000 20,000 20,000 20,000 100,000 Magnolia Improvements 938,000 - - - - 938,000 North Glen Oak Acres Storm Sewer (ACE funding)325,000 - - - - 325,000 Phillips Drive Stormwater Improvements - - - - 300,000 300,000 Storm Water Projects Subtotal 3,480,185 423,775 194,486 238,865 559,865 4,897,176$ TOTAL CORE INFRASTRUCTURE USES 21,903,393 16,647,304 16,508,365 17,447,659 16,901,531 89,408,252$ THE GLEN 2019 2020 2021 2022 2023 TOTAL Development Department Fees 97,309 - 14,020 - - 111,329 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 97,309 112,000 434,720 - - 644,029$ PUBLIC WORKS 2019 2020 2021 2022 2023 TOTAL Facilities Management Municipal Center 106,000 61,219 482,389 - - 649,608 Reserve Study/Architecture design/Unplanned projects 364,863 - - - - 364,863 Public Works Ph I - - 19,247 206,692 - 225,939 Public Works Ph II - - 34,108 28,987 - 63,095 Public Works Ph III 340,069 - 906,263 354,040 205,249 1,805,621 Fire Station 6 - - - 10,831 - 10,831 Fire Station 7 - - 15,048 33,243 - 48,291 Fire Station 8 Station remodel 25,000 - - - - 25,000 Fire Station 13 Supplemental 101,929 35,000 - 33,909 25,480 196,318 Fire Station 14 Supplemental 133,434 - - 11,490 12,740 157,664 Facilities Management Subtotal 1,071,295 96,219 1,457,055 679,192 243,469 3,547,230$ Water Facilities and Train Stations Downtown Train Station 141,318 76,236 61,340 15,778 297,908 592,580 North Glen Train Station 61,924 - 274,974 10,000 233,177 580,075 Citizens Pump Station - - 176,509 - - 176,509 West Lake Pump Station 204,648 692,204 - - - 896,852 Rugen Sr. Pump Station 108,178 - - 14,485 - 122,663 Rugen Jr. Pump Station - - - 14,779 17,089 31,868 Laramie Pump Station - - - 47,204 - 47,204 Cariann Lift Station - - - 17,407 - 17,407 Water Facilities and Train Stations Subtotal 516,068 768,440 512,823 119,653 548,174 2,465,158$ Total Public Works 1,587,363 864,659 1,969,878 798,845 791,643 6,012,388$ TOTAL 2019-2023 CAPITAL IMPROVEMENT PROGRAM 23,588,065$ 17,623,963$ 18,912,963$ 18,246,504$ 17,693,174$ 96,064,669$ Village of Glenview Adopted 2019 Budget 234 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 2019 Budget 235 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, 2017, 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, 2017 is: Principal $ 69,515,377 Interest $ 11,390,922 Total $ 80,906,299 - 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 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 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 2019 Budget 236 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 10,835,000 5,419,004 16,551,645 6,547,854 30,161,874 69,515,377 The 2018 Tax Levy requirement to meet debt service payments on the outstanding bonds is $11,122,749; although $7,585,491 is abated leaving a net requirement of $3,537,258. 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 2019 Budget 237 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 1.886%, 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 $1,133 with TIF related debt and $488 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 2016 2017 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 2017 Total Debt per Capita With TIF Related Debt Series2 Village of Glenview Adopted 2019 Budget 238 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 2.042% and without TIF related debt the ratio is 0.879%. * 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 and reaffirmed this rating in 2018. 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 2017 Percentage of Debt per Personal Income With TIF Related Debt Without TIF Related Debt Village of Glenview Adopted 2019 Budget 239 Table A – Outstanding Debt This table lists the Village’s outstanding debt at December 31, 2017 (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 $ 6,547,854 Taxable-Term Loan Glen Development Property Acquisition 1.850% 2019 $ 6,529,688 $ 2,611,874 IEPA Wastewater, American Recovery and Reinvestment Act of 2009 (ARA) Loan Waste Water Project 0.000% 2031 $ 633,827 $ 329,004 2018 $10,000,000 $ 2,565,000 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 Loans Payable Capital Projects Fund $ 5,090,000 GO Bond Series 2013B Waukegan/Golf Intersection Improvements Waukegan/Golf Project Revenues (TIF)2023 $ 4,385,000 $ 3,800,000 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) $ 1,225,045 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 $ 10,835,000 $ 1,360,000 $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 $ 1,735,000 GO Refunding Bond Series 2012C Refunding of Series 2005 Glen Development Project Revenues (TIF)2018 $ 7,730,000 Village of Glenview Adopted 2019 Budget 240 Village of Glenview, Illinois General Obligation Bond Series 2009A Long-term Debt Requirements December 31, 2017 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 2018 1,225,045 42,922 1,267,967 2018 21,461 2018 21,461 1,225,045 $ 42,922 $ 1,267,967 $ 21,461 $ 21,461 $ 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 2019 Budget 241 Village of Glenview, Illinois General Obligation Bond Series 2009D Long-term Debt Requirements December 31, 2017 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 2018 1,360,000 54,400 1,414,400 2018 27,200 2018 27,200 1,360,000 $ 54,400 $ 1,414,400 $ 27,200 $ 27,200 $ 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 2019 Budget 242 Village of Glenview, Illinois Illinois Environmental Protection Agency Loan Long-term Debt Requirements December 31, 2017 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 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 12,194 - 12,194 170,599 $ 158,405 $ 329,004 $ Note: Principal will be paid by the Capital Projects Fund FUTURE PRINCIPAL REQUIREMENTS Requirements Village of Glenview Adopted 2019 Budget 243 Village of Glenview, Illinois General Obligation Refunding Bond, Series 2012A Long-term Debt Requirements December 31, 2017 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 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 $ 1,887,300 $ 19,977,300 $ 943,650 $ 943,650 $ 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 2019 Budget 244 Village of Glenview, Illinois General Obligation Refunding Bond, Series 2012B Long-term Debt Requirements December 31, 2017 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 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 10,835,000 $ 1,684,900 $ 12,519,900 $ 842,450 $ 842,450 $ Note: Principal and interest is payable from a property tax levy. FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Village of Glenview Adopted 2019 Budget 245 Village of Glenview, Illinois General Obligation Refunding Bond, Series 2012C Long-term Debt Requirements December 31, 2017 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 2018 1,735,000 52,050 1,787,050 2018 26,025 2018 26,025 1,735,000 $ 52,050 $ 1,787,050 $ 26,025 $ 26,025 $ 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 2019 Budget 246 Village of Glenview, Illinois General Obligation Bonds, Series 2013A Long-term Debt Requirements December 31, 2017 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 2018 250,000 175,284 425,284 2018 87,642 2018 87,642 2019 260,000 170,283 430,283 2019 85,142 2019 85,141 2020 265,000 165,083 430,083 2020 82,542 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 5,090,000 $ 1,752,586 $ 6,842,586 $ 876,294 $ 876,292 $ 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 2019 Budget 247 Village of Glenview, Illinois General Obligation Bonds, Series 2013B Long-term Debt Requirements December 31, 2017 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 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 3,800,000 $ 417,406 $ 4,217,406 $ 208,703 $ 208,703 $ 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 2019 Budget 248 Village of Glenview, Illinois 5 Year Loan Long-term Debt Requirements December 31, 2017 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 2018 1,305,937 48,991 1,354,928 2018 24,428 2018 24,563 2019 1,305,937 24,495 1,330,432 2019 12,214 2019 12,281 2,611,874 $ 73,486 $ 2,685,360 $ 36,642 $ 36,844 $ 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 2019 Budget 249 Village of Glenview, Illinois General Obligation Bonds, Series 2015 Long-term Debt Requirements December 31, 2017 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 2018 2,565,000 26,933 2,591,933 2018 13,467 2018 13,466 2,565,000 $ 26,933 $ 2,591,933 $ 13,467 $ 13,466 $ 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 2019 Budget 250 Village of Glenview, Illinois General Obligation Refunding Bonds, Series 2016A Long-term Debt Requirements December 31, 2017 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 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 $ 4,785,966 $ 20,112,566 $ 2,392,983 $ 2,392,983 $ 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 2019 Budget 251 Village of Glenview, Illinois Advanced Metering Infrastructure Loan Long-term Debt Requirements December 31, 2017 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 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 6,547,854 $ 612,973 $ 7,160,827 $ 306,489 $ 306,489 $ Note: Principal and interest is payable from the Water Fund. FUTURE PRINCIPAL AND INTEREST REQUIREMENTS Requirements Interest Due on Village of Glenview Adopted 2019 Budget 252 This page intentionally left blank. Village of Glenview Adopted 2019 Budget 253 VILLAGE OF GLENVIEW COMPONENT UNIT Village of Glenview Adopted 2019 Budget 254 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget 3,571,323$ $4,088,977 $4,088,977 $4,416,658 Budgeted Revenues Local Taxes 6,278,384 6,230,607 6,286,118 6,279,792 Fees and Fines 67,634 61,000 61,000 61,000 Charges for Services 69,669 68,100 70,895 66,100 Intergovernmental 1,165,427 1,193,963 1,255,481 1,203,667 Investment Income 46,650 32,000 85,959 68,500 Other/Miscellaneous 45,992 43,000 65,000 43,000 Transfers In - - - 150,828 Total Revenues 7,673,756 7,628,670 7,824,453 7,872,887 Budgeted Expenditures Operating Expenditures Personnel 5,241,239 5,495,419 5,427,325 5,486,551 Contractual Services 1,005,812 1,072,270 1,048,478 1,102,830 Commodities 540,804 626,160 576,410 613,410 Other Operating Costs 32,998 66,895 31,924 68,870 Capital Outlay 213,025 263,063 240,410 941,114 Total Operating Expenditures 7,033,878 7,523,807 7,324,548 8,212,775 Other Expenditures Transfer Out 122,224 172,224 172,224 217,224 Total Other Expenditures 122,224 172,224 172,224 217,224 Total Expenditures 7,156,102 7,696,031 7,496,772 8,429,999 Ending Fund Balance/ Net Posistion 4,088,977$ 4,021,616$ 4,416,658$ 3,859,546$ Glenview Public Library Fund Fiscal Year 2018 Beginning Fund Balance/ Net Position Village of Glenview Adopted 2019 Budget 255 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget 445,838$ 427,596$ 427,596$ 442,311$ Budgeted Revenues Property Tax 1,993,109 1,947,927 1,947,069 1,765,957 Investment Income 11,696 13,500 20,000 21,000 Total Revenues 2,004,805 1,961,427 1,967,069 1,786,957 Budgeted Expenditures Operating Expenditures Contractual Services - - 475 660 Bond Principal 1,190,000 1,225,045 1,225,045 1,083,500 Bond Interest 831,547 725,334 725,334 682,457 Escrow Agent Fee 1,500 1,500 1,500 1,000 Total Operating Expenditures 2,023,047 1,951,879 1,952,354 1,767,617 Total Expenditures 2,023,047 1,951,879 1,952,354 1,767,617 Surplus/(Deficit)(18,242) 9,548 14,715 19,340 427,596$ 437,144$ 442,311$ 461,651$ Net Position Library Debt Service Bond Fund Fiscal Year 2018 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2019 Budget 256 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget 556,262$ 457,092$ 457,092$ 595,741$ Budgeted Revenues Investment Income 5,372 5,600 8,500 8,800 Transfer In 122,224 172,224 172,224 217,224 Total Revenues 127,596 177,824 180,724 226,024 Budgeted Expenditures Operating Expenditures Contractual 6,430 - - - Other Operating Costs - 76,716 - - Capital Outlay 220,336 - 42,075 476,340 Total Operating Expenditures 226,766 76,716 42,075 476,340 Total Expenditures 226,766 76,716 42,075 476,340 Surplus/(Deficit)(99,170) 101,108 138,649 (250,316) 457,092$ 558,200$ 595,741$ 345,425$ Net Position Library Special Reserve Fund Fiscal Year 2018 Beginning Fund Balance/ Net Position Ending Fund Balance/ Village of Glenview Adopted 2019 Budget 257 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget Fund 810 Friends of the Library Beginning Fund Balance 119,512$ 127,340$ 127,340$ 130,570$ Budgeted Revenues Investment Income 1,042 1,500 1,550 1,600 Donations 40,000 40,000 40,000 40,000 Total Revenues 41,042 41,500 41,550 41,600 Budgeted Expenditures Miscellaneous 33,214 35,500 38,320 5,000 Transfer to Library Operating - - - 125,000 Total Expenditures 33,214 35,500 38,320 130,000 Ending Fund Balance 127,340$ 133,340$ 130,570$ 42,170$ Fund 820 Gift Beginning Fund Balance 102,467$ 103,286$ 103,286$ 104,876$ Budgeted Revenues Investment Income 1,044 1,250 1,590 1,600 Donations 750 - - - Total Revenues 1,794 1,250 1,590 1,600 Budgeted Expenditures Contractual Services 34 - - - Miscellaneous 942 - - - Capital Outlay - 25,000 - - Transfer to Library Operating - - - 25,828 Total Expenditures 975 25,000 - 25,828 Ending Fund Balance 103,286$ 79,536$ 104,876$ 80,648$ 2019 Gift Funds Fiscal Year 2018 Village of Glenview Adopted 2019 Budget 258 Fiscal Year Fiscal Year 2017 Projected 2019 Actual Budget Actual Budget Fund 825 GPL Foundation Fund Beginning Fund Balance 51,794$ 64,904$ 64,904$ 84,454$ Budgeted Revenues Investment Income 558 875 1,350 1,400 Donations 14,842 22,000 27,000 25,000 Total Revenues 15,399 22,875 28,350 26,400 Budgeted Expenditures Other Professional 150 - - 35,000 Building Expense 2,139 7,000 8,800 5,000 Total Expenditures 2,289 7,000 8,800 40,000 Ending Fund Balance 64,904$ 80,779$ 84,454$ 70,854$ Fiscal Year 2018 2019 Gift Funds Continued Village of Glenview Adopted 2019 Budget 259 VILLAGE OF GLENVIEW BUDGET RESOLUTION Village of Glenview Adopted 2019 Budget 260 Village of Glenview Adopted 2019 Budget 261 Village of Glenview Adopted 2019 Budget 262 This page intentionally left blank. Village of Glenview Adopted 2019 Budget 263 VILLAGE OF GLENVIEW 2018 TAX LEVY CALCULATION Village of Glenview Adopted 2019 Budget 264 2017 Levy Component Proposed Levy Less Abatement Ordinance Net Levy Plus Loss Provision Proposed Extended Levy Final Extended Levy % Change Corporate Operations 2,651,361 $0 $2,651,361 $79,541 $2,730,902 $2,180,361 25.25% IMRF 1,256,146 0 1,256,146 37,684 1,293,830 1,744,519 -25.83% Police Pension 2,448,009 0 2,448,009 73,440 2,521,449 2,521,609 -0.01% Fire Pension 4,027,492 0 4,027,492 120,825 4,148,317 4,131,376 0.41% Subtotal $10,383,008 $0 $10,383,008 $311,490 $10,694,498 $10,577,865 1.10% Debt Service 2012A Refunding Bonds 6,454,800 (6,454,800) 0 0 0 0 0.00% 2012B Refunding Bonds 1,771,300 0 1,771,300 88,565 1,859,865 1,869,945 -0.54% 2013A Corporate Purpose Bonds 430,283 (430,283) 0 0 0 0 0.00% 2013B Corporate Purpose Bonds 700,408 (700,408) 0 0 0 0 0.00% Total Village Debt Service $9,356,791 ($7,585,491) $1,771,300 $88,565 $1,859,865 $1,869,945 -0.54% Total Village Tax Levy $19,739,799 ($7,585,491) $12,154,308 $400,055 $12,554,363 $12,447,810 0.86% Library Operations $6,291,874 - $6,291,874 $188,756 $6,480,630 $6,425,372 0.86% 2009A Corporate Purpose Bonds $0 - $0 $0 $0 $1,331,317 -100.00% 2016A Refunding Bonds $1,765,958 - $1,765,958 $88,298 $1,854,256 693,756 167.28% Total Library Tax Levy $8,057,832 $0 $8,057,832 $277,054 $8,334,886 $8,450,445 -1.37% COMBINED TOTAL LEVY $27,797,631 ($7,585,491) $20,212,140 $677,109 $20,889,249 $20,898,255 -0.04% Village of Glenview 2018 Property Tax Levy Calculation 2018 Village of Glenview Adopted 2019 Budget 265 Village of Glenview Adopted 2019 Budget 266 Village of Glenview Adopted 2019 Budget 267 Village of Glenview Adopted 2019 Budget 268 This page intentionally left blank. Village of Glenview Adopted 2019 Budget 269 VILLAGE OF GLENVIEW GLOSSARY OF TERMS Village of Glenview Adopted 2019 Budget 270 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 2019 Budget 271 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 2019 Budget 272 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 2019 Budget 273 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 2019 Budget 274 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 2019 Budget 275 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 2019 Budget 276 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 2019 Budget 277 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 2019 Budget 278 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 2019 Budget 279 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 2019 Budget 280 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 2019 Budget 281 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 2019 Budget 282 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 2019 Budget 283