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
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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
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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
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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
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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:
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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
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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.
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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
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VILLAGE OF GLENVIEW
INTRODUCTION AND OVERVIEW
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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.
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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.
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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
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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.
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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Village of Glenview Adopted 2019 Budget
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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
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Village of Glenview Adopted 2019 Budget
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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
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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
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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
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VILLAGE OF GLENVIEW
CORPORATE FUND
Village of Glenview Adopted 2019 Budget
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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
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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
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Corporate Fund Revenue Summary
Corporate Fund Expenditure Summary
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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
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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
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VILLAGE OF GLENVIEW
SPECIAL REVENUE FUNDS
Village of Glenview Adopted 2019 Budget
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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
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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
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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
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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
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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
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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
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VILLAGE OF GLENVIEW
ENTERPRISE FUNDS
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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
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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
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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
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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.
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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
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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.
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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/
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VILLAGE OF GLENVIEW
TRUST AND AGENCY FUNDS
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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
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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/
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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
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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/
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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/
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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.
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VILLAGE OF GLENVIEW
CAPITAL PROJECT FUNDS
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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
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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
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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
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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
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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
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VILLAGE OF GLENVIEW
DEBT FUND
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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
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VILLAGE OF GLENVIEW
BUDGETS BY DEPARTMENT
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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
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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
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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
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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
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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
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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
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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
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VILLAGE OF GLENVIEW
CAPITAL SPENDING AND DEBT
MANAGEMENT
Village of Glenview Adopted 2019 Budget
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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.
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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
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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.
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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
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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
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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
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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
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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
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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
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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
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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 $204,648
Replacement of epoxy floor coverings, wall repairs, painting, and mold remediation.
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CORE INFRASTRUCTURE 2019 2020 2021 2022 2023 TOTAL
Design
Roadway Design (Pavement Testing, IMS, Surveying)102,000 - - - - 102,000
IMS Retesting (TBD)105,000 - - - - 105,000
CCDD Testing (B&W)50,000 - - - - 50,000
CIP Core Design (B&W)684,307 - - - - 684,307
CIP Inspections (B&W)580,644 - - - - 580,644
CIP Project Management (B&W)160,911 - - - - 160,911
Core CIP Design/Project Management (2021-2022)250,371 - - - - 250,371
Bridge and Retaining Wall Inspection and Assessment 10,000 - - - - 10,000
Natural Resource Project Design 10,000 - - - - 10,000
Chesnut Avenue Widening and Path Phase II Eng 141,860 - - - - 141,860
Willow/Shermer Intersection Phase I Engineering 160,000 - - - - 160,000
CIP Design (Accelerated)385,000 - - - - 385,000
Design Subtotal 2,640,094 1,372,925 1,383,561 1,448,474 1,400,340 8,245,394$
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
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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
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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
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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
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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.
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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.
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VILLAGE OF GLENVIEW
COMPONENT UNIT
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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
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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/
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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/
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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
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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
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VILLAGE OF GLENVIEW
BUDGET RESOLUTION
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VILLAGE OF GLENVIEW
2018 TAX LEVY CALCULATION
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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
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VILLAGE OF GLENVIEW
GLOSSARY OF TERMS
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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.
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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.
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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.
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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.
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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).
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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
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